When the consumer wants to get rid of the product, they can just throw it out and send it to a landfill. If they do, the fee is kept by the government.
Or, the consumer can get the product to a recycling company, somehow. The recycling company can then request the fee amount from the government. This would require tracking the product's UPC and proof of the # of items recycled, or individual serial numbers. (The tracking info, from sale to disposal, could be sold to marketers for additional revenue. For extra value, attach the info to the consumer for targeted advertising.)
Finally, the recycling company, after getting the sales tax money from the consumer and selling the consumer's data for targeted marketing, can now sell the recycled components back to the manufacturing companies. None of the proceeds make their way back to the consumer, of course.
I don't see any economic benefit for consumers here; in fact the cost burden is mostly on them. That suggests Congress would probably love the idea.