The major example of this is the sale of used cars. When a car is sold, the dealer is responsible for collecting and remitting the tax on the battery in that car. These funds are disbursed by the Department of Environmental Protection according to a priority list of activities. These activities are designed to restore or replace potable water supplies in the state, including investigation, assessment, cleanup, restoration, maintenance and monitoring of a contaminated site. The lead-acid battery tax was enacted in 1988, when the Legislature expanded the list of products subject to the Water Quality Assurance tax.
Batteries are now one of several products subject to the tax.
The number of times the same battery is sold has no bearing on its environmental impact. In fact, the longer a battery is kept in use, the longer the disposal of that battery is avoided. This rationale is used in the application of the waste tire fee which is deposited in the Solid Waste Management Trust Fund. It is not charged on recapped tires or used tires included on a used motor vehicle. Battery disposal also raises another issue - recycling.