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Business Taxes Law Guide—Revision 2024
Lead-Acid Battery Recycling Act of 2016
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.5. Hazardous Waste Control
Article 10.5. The Lead-Acid Battery Recycling Act of 2016
Section 25215.35
25215.35. Manufacturer battery fee; imposition and administration of fee. (a) Until April 1, 2022, a manufacturer battery fee of one dollar ($1) shall be imposed on a manufacturer of lead-acid batteries for each lead-acid battery it sells at retail to a person in California or that it sells to a dealer, wholesaler, distributor, or other person for retail sale in California.
(b) On and after April 1, 2022, a manufacturer battery fee of two dollars ($2) shall be imposed on a manufacturer of lead-acid batteries for each lead-acid battery it sells at retail to a person in California or that it sells to a dealer, wholesaler, distributor, or other person for retail sale in California.
(c) Manufacturer battery fees shall be paid to the California Department of Tax and Fee Administration in a manner and form as prescribed by the California Department of Tax and Fee Administration and at the time the return is required to be filed, as specified in Section 25215.47.
(d) (1) If a lead-acid battery is sold or 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, the manufacturer shall obtain written documentation from the purchaser certifying that the lead-acid battery 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.
(2) If a purchaser certifies in writing to a manufacturer that the lead-acid battery will be used in a manner or for a purpose for which no payment is required to be made for the manufacturer battery fee, and the purchaser sells or uses the battery such that no exception to the requirement to pay the applicable fee or fees applies, the purchaser shall be liable for the payment of any applicable fees.
History—Added by Stats. 2016, Ch. 666 (AB 2153), in effect September 26, 2016, but operative January 1, 2017. Stats. 2019, Ch. 860 (AB 142), effective October 13, 2019, substituted "Until April 1, 2022," for "On and after April 1, 2017" in subdivision (a), added new subdivision (b), relettered former subdivision "(b)" as "(c)," substituted "California Department of Tax and Fee Administration" for "board" in subdivision (c), deleted former subdivision (c) that read "This section shall…and is repealed," and added subdivision (d).
Note.—Sec. 3, Stats. 2016, Ch. 666 (AB 2153) provides the following:
"(a) On or before January 1, 2017, each manufacturer of lead-acid batteries sold in this state shall notify the distributors, wholesalers, and dealers of the lead-acid batteries it manufactures of the requirements set forth in Article 10.5 (commencing with Section 25215) of Chapter 6.5 of Division 20 of the Health and Safety Code, as it will read on and after January 1, 2017.
(b) This section shall be repealed as of January 1, 2017."