Lead-Acid Battery Fees Guide

Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). This guide is provided to help you better understand the fee obligations specific to lead-acid batteries and provides detailed information for dealers, manufacturers, importers, and purchasers of lead-acid batteries in California. For the purposes of this guide, a dealer of lead-acid batteries is referred to as a retailer. CDTFA is responsible for the administration of the lead-acid battery fees in cooperation with the Department of Toxic Substances Control (DTSC).

The lead-acid battery fees generally apply to batteries typically designed for use in a vehicle, watercraft, aircraft, or equipment, and are primarily composed of both lead and sulfuric acid (liquid, solid, or gel), weighing over 5 kilograms (about 11 pounds), with a capacity of 6 or more volts. The definition of lead-acid batteries can be found on the Dealers/Retailers and Manufacturers sections.

Note

  1. Vehicle generally includes any device or machine which can be used to move persons or property, including but not limited to, watercraft, aircraft, or any vehicle as defined in Vehicle Code section 670 or 36000.

Purchases and sales of lead-acid batteries are subject to the below separate fees:

  • California Battery Fee
    The fee is imposed on the purchaser of a replacement lead-acid battery, which the retailer collects from the purchaser.
  • Manufacturer Battery Fee
    The fee is imposed on the manufacturer or importer (when there is no manufacturer subject to the jurisdiction of California) on its sales of lead-acid batteries.

Please note: On April 1, 2022, both battery fees increase from $1.00 to $2.00.

If you purchase lead-acid batteries in California or if you are a dealer, retailer, manufacturer, or importer of lead-acid batteries sold in California, you will be affected by one or both fees.

Retailers are required to:

  • Register with CDTFA for a California battery fee account.
  • Collect the California battery fee from purchasers. Dealers may retain 1.5 percent of the fees collected as reimbursement for any costs associated with the collection of the fee. This fee, including the dealer reimbursement, is not subject to sales or use tax.
  • File the California battery fee return and remit the fee to CDTFA.

If you are a retailer that imports batteries into California, from a manufacturer that is not subject to the jurisdiction of California, you are considered an importer and liable for the manufacturer battery fee. You are responsible for the manufacturer battery fee as well as the California battery fee. Manufacturers or importers are required to:

  • Register with CDTFA for a manufacturer battery fee account.
  • File the manufacturer battery fee return and pay the manufacturer battery fee to CDTFA.

If you are a manufacturer or importer (who purchases from a manufacturer not subject to California jurisdiction) of lead-acid batteries that makes retail sales directly to purchasers in California, you are responsible for the California battery fee as well as the manufacturer battery fee.

Manufacturers or Importers are required to:

  • Register with CDTFA for a manufacturer battery fee account.
  • Pay the manufacturer battery fee
  • File the manufacturer battery fee return and remit the fee to CDTFA.

A manufacturer not subject to California jurisdiction may enter into a written agreement with an importer to pay the manufacturer battery fee on behalf of the importer. You are required to:

  • Register with CDTFA for a manufacturer battery fee account.
  • Pay the manufacturer battery fee
  • File the manufacturer battery fee return and remit the fee to CDTFA.

How the Revenue is Used

Funds from these fees are used by DTSC for the investigation, site evaluation, cleanup, removal, monitoring, or other response actions at any area in the state that may have been contaminated by the operation of a lead-acid battery recycling facility.

For specific information on how the funds are used, visit HSC section 25215.5.

How to Use This Guide

The Getting Started provides key resources related to registration, filing returns, account maintenance, and other important information you need.
The Dealers/Retailers section provides important information for retailers that sell lead-acid batteries in California.
The Manufacturers section provides important information for manufacturers or importers (when there is no manufacturer subject to the jurisdiction of California) that sell lead-acid batteries in California.

The Industry Topics section contains additional information regarding the fee that may be helpful to retailers and manufacturers of lead-acid batteries.

The Resources section provides links to additional information and resources.

If You Need Help

If at any time you need assistance with topics included in this guide – or with topics not included – feel free to contact us by telephone or email. Contact information and hours of operation are available in the Resources section.

If you have suggestions for improving this guide, please contact us via email.