California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.2 - Lead-Acid Battery Fees › Section 3220 - Manufacturer Battery Fee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				General. A manufacturer battery fee is imposed on the manufacturer of a
				lead-acid battery, as defined in subdivision (f) of Regulation 3210, when the
				lead-acid battery is sold at retail to a person in California or sold to a
				dealer, wholesaler, distributor, or other person for retail sale in California.
				The fee is two dollars ($2.00) for each battery sold on or after April 1,
				2022.
(b) Liability for the fee.
				Only one person is the manufacturer of a lead-acid battery for purposes of
				liability for the manufacturer battery fee.
Liability for the manufacturer battery fee is imposed at the
				  time of the manufacturer's retail sale of a lead-acid battery to a consumer in
				  California or at the time of the manufacturer's sale of a lead-acid battery to
				  a dealer, wholesaler, distributor, or other person for retail sale in
				  California. Importing a lead-acid battery into California, by itself, does not
				  trigger imposition of the fee.
It is rebuttably presumed that a manufacturer's sale of a
				  lead-acid battery to a person in California is a retail sale. If a manufacturer
				  sells a lead-acid battery to a dealer, wholesaler, distributor, or other person
				  in California for purposes of resale in the regular course of business, it is
				  rebuttably presumed that the lead-acid battery will be resold in California in
				  a retail sale. A manufacturer has the burden of proving that a sale of a
				  lead-acid battery is for resale and that a lead-acid battery purchased for
				  resale will not be resold in California in a retail sale.
(c) Exclusions. The manufacturer battery fee
				does not apply to the following transactions:
(1) A sale of a lead-acid battery for which
				the manufacturer battery fee has previously been paid by a person subject to
				the jurisdiction of this state or a person that registered with the Department
				to report and pay the fee under subdivision (e)(1).
(2) A sale of a replacement lead-acid battery
				that is temporarily stored or used in California for the sole purpose of
				preparing the battery for use thereafter solely outside of California and that
				is subsequently transported outside the state and thereafter used solely
				outside of the state, as provided in subdivision (h)(2)(B) of Regulation
				3210.
(3) A sale of a lead-acid
				battery to a person who will incorporate it into new equipment for purposes of
				reselling the equipment with the battery, as provided in subdivision (h)(2)(C)
				of Regulation 3210.
(4) A lead-acid
				battery provided as a replacement without charge under a vehicle or battery
				warranty or a vehicle service contract, as provided in subdivision (h)(2)(D) of
				Regulation 3210.
(5) A sale of a
				lead-acid battery intended for use with or contained within a medical device,
				as provided in subdivision (h)(2)(E) of Regulation 3210.