California, Connecticut, Rhode Island and Oregon have enacted laws that require establishment of a mattress recycling program in their respective states. Companies selling mattresses, mattress toppers, or mattress foundations to consumers in these states must collect from the customer a recycling fee for each mattress, topper, or foundation sold, and remit the fees to the Mattress Recycling Council (MRC). Two piece mattress foundations for King and Cal King beds collect two recycling fees. The recycling fees vary by state and are set forth below.