Lead-Acid Battery Fees Guide
Manufacturers

A lead-acid battery manufacturer is the person who manufactures the lead-acid battery and who sells, offers for sale, or distributes the lead-acid battery in California. If the manufacturer is not subject to California jurisdiction, the person who imports the lead-acid battery into California for sale or distribution is considered the manufacturer and is responsible for the manufacturer battery fee. Retailers who import batteries into California, purchased from out-of-state manufacturers who are not subject to the jurisdiction of California, are required to register for, file, and pay the manufacturer battery fee, as well as obtain a California battery fee account and pay the appropriate fee.

Manufacturers of lead-acid batteries are required to pay a manufacturer battery fee on each lead-acid battery sold to a person at retail in California, or that it sells to a dealer, wholesaler, distributor, or other person for retail sale in California. For the purposes of this guide, a dealer of lead-acid batteries is referred to as a retailer.

Manufacturers who make retail sales of lead-acid batteries in California directly to consumers, such as a sale through a sales outlet, catalog, internet website, or any other similar means, must also register as a retailer for the California battery fee account, collect, and pay the California battery fee to us. See the dealers/retailers section for more information.

For information about registration, online filing, and making payments, please see the Getting Started Section.

Manufacturer--Paying on Behalf of Importer

Effective January 1, 2020, manufacturers not subject to California jurisdiction who agree in writing with the importer to pay the manufacturer battery fee on the importer's behalf must:

  1. Register with CDTFA and file a return indicating the number of lead-acid batteries subject to the manufacturer fee that are being paid for by the manufacturer on the importer's behalf, pursuant to a written agreement.
  2. Provide the importer with a statement on the invoice, contract, or other record documenting the transaction. The statement must include:
    • The manufacturer's CDTFA manufacturer battery fee account number,
    • Identification of the lead-acid battery(ies) sold subject to the fee, and
    • A timely statement that the fee will be paid to CDTFA on behalf of the importer. A statement is considered timely if it is provided to the importer:
      • Before the battery(ies) is billed or delivered,
      • Within the normal billing and payment cycle, or
      • Before the return is due.
  3. Retain sufficient records to document:
    • The lead-acid battery(ies) was delivered for retail sale in California,
    • The identity of the importer of the lead-acid battery(ies), and
    • That the statement required in #2 above was provided to the importer in a timely manner.
  4. Retain records for at least four (4) years and make them available to CDTFA upon request.

Importer--Manufacturer Paying on Your Behalf

Effective January 1, 2020, importers who are responsible for the manufacturer battery fee may agree, in writing, for the manufacturer not subject to California jurisdiction, to pay the manufacturer battery fee on behalf of the importer. The importer must:

  1. Register with CDTFA and file a return indicating the number of lead-acid batteries subject to the manufacturer fee that are being paid for by the manufacturer on the importer's behalf, pursuant to a written agreement.
  2. Receive from the manufacturer a statement on the invoice, contract, or other record documenting the transaction that includes:
    • The manufacturer's CDTFA manufacturer battery fee account number
    • Identification of the lead-acid battery(ies) sold subject to the manufacturer battery fee
    • A timely statement that the manufacturer will pay fee to CDTFA on behalf of the importer. A statement is considered timely if it is provided to the importer:
      • Before the battery(ies) is billed or delivered,
      • Within the normal billing and payment cycle, or
      • Before the return is due.
  3. Retain sufficient records to document:
    • The battery(ies) was delivered for retail sale in California,
    • The identity of the manufacturer of the battery(ies), and
    • That the statement required in #2 above was provided to the importer in a timely manner.
  4. Retain records for at least four (4) years and make them available to CDTFA upon request.

The importer remains liable for the fee if the manufacturer does not pay.

Batteries Subject to the Manufacturer Battery Fee

The manufacturer battery fee applies to the sale of new lead-acid batteries primarily composed of both lead and sulfuric acid (liquid, solid, or gel) weighing over five kilograms (about 11 pounds) with a capacity of six or more volts that is used for any of the following purposes:

  • As a starting battery that is designed to deliver a high burst of energy to an internal combustion engine until it starts.
  • As a motive power battery that is designed to provide the source of power for propulsion or operation of a vehicle, including a watercraft.
  • As a stationary storage or standby battery that is designed to be used in systems where the battery acts as either electrical storage for electricity generation equipment or a source of emergency power, or otherwise serves as a backup in case of failure or interruption in the flow of power from the primary source.
  • As a source of auxiliary power to support the electrical systems in a vehicle, as defined in section 670 of the Vehicle Code including a vehicle as defined in section 36000 of the Vehicle Code, or an aircraft.

Replacement Lead-Acid Battery

A replacement lead-acid battery is a new lead-acid battery sold at retail in California that replaces the original battery that came with the vehicle, watercraft, aircraft, or equipment.

Replacement lead-acid batteries do not include spent, discarded, refurbished, reconditioned, rebuilt, or reused batteries which are not subject to the lead-acid battery fees.

The Manufacturer Battery Fee Does Not Apply to:

  • A sale of a battery where the manufacturer battery fee has already been paid.
  • A replacement lead-acid battery temporarily stored or used in California for the sole purpose of preparing it for use only outside the state and that it is subsequently transported and used solely outside of the state.
  • A battery sold for incorporation into new equipment for subsequent resale.
  • A battery replaced under a vehicle or battery warranty or a vehicle service contract, as defined under section 12800 of the Insurance Code.
  • A battery intended for use with, or contained within, a medical device as defined in the federal Food, Drug, and Cosmetic Act (21 U.S.C. 321 (h)).

Note

  1. A battery replaced under warranty, with no additional cost to the purchaser.

Records to Support an Exemption or Exclusion

A manufacturer must obtain written certification from the purchaser when a lead-acid battery is sold and will be used in a manner or for a purpose entitling the manufacturer to regard the purchase as not subject to the manufacturer battery fee.

CDTFA-230-L, General Exclusion & Exemption Certificate-For Lead Acid Batteries Not Subject to the Lead-Acid Battery Fees, is available to meet the written certification requirements. A purchaser will owe the fee if we later determine the battery was sold or used in a manner or for a purpose such that no exclusion from the requirement to pay the fee applies.

Fee Rate

Below are the fee rates for the applicable periods:

  • $2.00 – On and after April 1, 2022
  • $1.00 – Prior to April 1, 2022

Excess Fee Collected

When a manufacturer collects the manufacturer battery fee from its customer on the sale of a lead-acid battery that is not subject to the fee, it is considered excess fee collected. When this occurs, the manufacturer shall return the excess fee collected back to its customer. In the event the manufacturer cannot or does not return the excess fee collected back to its customer, the manufacturer is required to report the excess fee collected on its manufacturer battery fee return and remit it to CDTFA.

Recycling Symbol Requirements

Manufacturers shall place a recycling symbol and additional information, as specified in HSC section 25215.65, on all replacement lead-acid batteries sold in California by July 1, 2017.

Note

  1. The Department of Toxic Substances Control (DTSC) is responsible for administering and enforcing the recycling symbol requirements. Any questions regarding these items should be directed to DTSC.