California Battery Fee
GENERAL
Retailers (dealers) that sell lead-acid batteries in California are required to electronically file a separate return for the California battery fee and/or retailer battery fee, as appropriate, with CDTFA. Lead-acid battery fee returns are due on the last day of the month following the reporting period. You must file a return even if no amount is owed.
A dealer is every person selling new replacement lead-acid batteries directly to purchasers, at retail in California. A dealer includes a manufacturer of lead-acid batteries who makes retail sales directly (in person or online) to purchasers in California. For the purposes of the California battery fee, a dealer of lead-acid batteries is referred to as a retailer.
Retailers are generally required to collect the California battery fee from purchasers on each replacement lead-acid battery sold at retail. This fee is not subject to sales or use tax.
FEE
Retailers are required to:
- 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.
- The California battery fee is $1.00 prior to April 1, 2022, and $2.00 on or after April 1, 2022.
- When a retailer collects the California battery fee from its customer on the sale of a new replacement lead-acid battery that is not subject to the fee, it is considered excess fee collected. When this occurs, the retailer shall return the excess fee collected back to its customer. In the event the retailer cannot or does not return the excess fee collected back to its customer, the retailer is required to report the excess fee collected on its lead-acid battery fee return and remit it to CDTFA.
Summary by Location
Your registered location(s) will display with the following fields: State ID, Street Address, City, and Zip Code.
You will be asked to:
Enter the number of Replacement Lead Acid-Batteries Sold or Self Consumed (please enter any battery sales information for the applicable locations).
Effective April 1, 2022, the Lead-Acid Battery Fees increase to $2.00, per AB 2153 (Stats. 2016, ch. 666) and AB 142 (Stats. 2019, ch. 860).
Annual Filers – Enter the number of replacement lead-acid batteries you sold or self-consumed in the appropriate sections for periods prior to April 1, 2022 and on or after April 1, 2022 for each location.
Quarterly Filers – Enter the number of replacement lead-acid batteries sold or self-consumed for each location. Any adjustments for returned merchandise and/or fee-paid purchases resold prior to April 1, 2022 must be made by filing an amended return or a claim for refund for the period in which the fee was originally paid.
Click “Next”
Battery Information
Total number of replacement lead-acid batteries sold (the system will automatically calculate this item).
Enter exemptions: Number of replacement lead-acid batteries new motor vehicle dealers sold or leased with used vehicles.
Enter exclusions: Number of replacement lead acid-batteries excluded from the fee.
Effective April 1, 2022, the Lead-Acid Battery Fees increase to $2.00, per AB 2153 (Stats. 2016, ch. 666) and AB 142 (Stats. 2019, ch. 860).
Annual Filers – Your 2022 annual return provides two sections to report sales before and after April 1, 2022 to accommodate the rate increase on April 1, 2022.
Quarterly Filers – Any credit adjustments for fee-paid purchases resold prior to April 1, 2022 must be made by filing an amended return or a claim for refund for the period in which the fee was originally paid.
For example, if you sold a battery and reported the fee in the first quarter 2022 and the customer returned the battery in the second quarter of 2022, you must file an amended return for the first quarter 2022 or file a claim for refund.
(The system will automatically calculate the next four items).
Number of replacement lead-acid batteries sold subject to the California battery fee.
Subtotal amount of fee due.
Less 1.50% reimbursement amount.
Subtotal amount of fee due after reimbursement.
Click “Next”
Excess Fees Collected
Subtotal amount of fee due after reimbursement (the system will automatically calculate this item).
Did you collect more fees than what is due (excess fees)?
Select “Yes” or “No”
If you selected “Yes” enter excess fee collected.
Total amount of fees due (the system will automatically calculate this item).
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and interest will also be calculated if due.
Subtotal amount of fee due after reimbursement
Excess fee collected
Total amount of fees due
Penalty
Interest
Total Amount Due and Payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
First Name
Last Name
Title
Country
Telephone
Are you a paid preparer? Select “Yes or No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.