Manufacturer Battery Fee
GENERAL
Manufacturers (or importers) that sell lead-acid batteries in California are required to electronically file a separate return for the California battery fee and/or manufacturer 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 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 they sell to a dealer, wholesaler, distributor, or other person for retail sale in California. For the purposes of the manufacturer battery fee, 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 CDTFA.
FEE
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 meet certain criteria.
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 also meet certain criteria.
Purchases and sales of lead-acid batteries are subject to the below separate fees:
California Battery Fee
Fee imposed on the purchaser of a replacement lead-acid battery, which the retailer collects from the purchaser.
Manufacturer Battery Fee
Fee imposed on the manufacturer or importer (when there is no manufacturer subject to the jurisdiction of California) on its sales of lead-acid batteries.
Both battery fees are $1.00 prior to April 1, 2022, and $2.00 on or after April 1, 2022.
Initial Questions
Total Batteries Sold
Enter the total number of lead-acid batteries sold.
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 lead-acid batteries you sold in the appropriate sections for periods prior to April 1, 2022, and on or after April 1, 2022.
Quarterly Filers – File your returns as usual. Enter the number of lead-acid batteries sold during the reporting period.
Click “Next”
Before answering the next two questions, carefully read the instructions (on the online return), titled “A Manufacturer paying the fee on behalf of Importer” and “An Importer paying the fee on behalf of the Manufacturer.”
Click “OK”
Manufacturer and Importer Information
Are you a manufacturer paying the fee on behalf of the importer?
Select “Yes” or “No”
Are you an importer and a manufacturer paying the fee on your behalf?
Select “Yes” or “No”
Click “Next”
If you selected “Yes” to a manufacturer paying the fee on behalf of the importer, you will be prompted to complete “Schedule A.”
Schedule A
Enter Account Number, Name of Importer and Total Number of Lead-Acid Batteries sold.
Annual Filers – Enter the number of lead-acid batteries you sold in the appropriate sections for periods prior to April 1, 2022, and on or after April 1, 2022.
Quarterly Filers – File your returns as usual. Enter the number of lead-acid batteries sold during the reporting period.
Click “Next”
If you selected “Yes” to an importer and manufacturer paying the fee on your behalf, you will be prompted to complete “Schedule B.”
Schedule B
Enter Account Number, Name of Manufacturer and Number of Batteries this Manufacturer sold.
Annual Filers – Enter the number of lead-acid batteries you sold in the appropriate sections for periods prior to April 1, 2022, and on or after April 1, 2022.
Quarterly Filers – File your returns as usual. Enter the number of lead-acid batteries sold during the reporting period.
Click “Next”
Excluded Batteries
(The system will automatically calculate the next four items).
Number of lead-acid batteries sold.
Manufacturer: Number of batteries which a manufacturer paying the fee on behalf of the importer (From schedule A)
Importer: Number of batteries which a manufacturer paying the fee on behalf of the importer (From schedule B)
Subtotal number of lead-acid batteries subject to the manufacturer battery fee.
Enter exclusions: Enter the number of lead acid-batteries excluded from the manufacturer battery fee.
Total number of lead-acid batteries sold subject to the manufacturer battery fee (the system will automatically calculate this item).
Click “Next”
Excess Fees Collected
Total amount of fee due (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.
Total amount of fees due
Excess fee collected
Total amount of fees due
Penalty
Interest
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”.