Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Battery Sales Fee
Frequently Asked Questions

What is the battery sales fee?
Texas imposes a fee on the sale of new and used lead-acid batteries. The fee is $3 for each battery of 12 volts or more, or $2 if less than 12 volts.
What is a lead-acid battery?
A lead-acid battery is any battery which contains lead and sulfuric acid (see Health and Safety Code Section 361.138(a)(2).).
What is the fee for?
The Texas Commission on Environmental Quality uses revenue from the battery fee for many programs that help protect the state's environment.
Why did the store charge me a $2 fee on a lawn mower battery?
The battery sales fee is due on sales of qualifying lead-acid batteries, including those for lawn mowers, wheel chairs and generators, unless otherwise exempted.
Does the fee apply to all sales of lead-acid batteries?
No. The battery sales fee is not due on sales of lead-acid batteries if:
  • purchased for the purpose of reselling the battery as a separate battery and not part of any equipment (a completed Texas Sales and Use Tax Resale Certificate (form 01-339 front) is proof the fee is not due);
  • sold to the federal government;
  • rated at less than 10 ampere-hours, sealed to prevent maintenance, and less than 15 inches in total dimensions (height, width and length); or
  • sold to be shipped outside Texas or exported beyond the territorial limits of the United States (the Comptroller will only accept the documentation provided in Rule 3.711(g)(2) and (3) as proof of shipment or export).
Is the fee due on the battery that came with my boat?
No. The battery sales fee is not due on the sale of equipment that has a battery attached or as an integral part. The fee is due, however, on the sale prior to the battery becoming a part of the equipment.
Is there a fee on flashlight batteries?
No. Common household batteries, such as sizes AA, C and D, are not lead-acid batteries.
Can the fee be included in the sales price?
No. By state law and Comptroller rule, the seller must separately state the fee and identify it as the Texas battery sales fee. (See Health and Safety Code Section 361.138(c)(1) and Rule 3.711(b)(3).)
Is there sales tax on the fee?
If the battery is returned to the seller, is the fee refunded?
If the seller refunds the full purchase price, there is no sale, so the purchaser should receive a refund of the battery sales fee and sales tax.
Is the fee due on batteries replaced under a manufacturer's warranty?
The fee is only due when there is a charge for a battery, no matter how small. If a battery is replaced at no charge, there is no sale and thus no fee.
What about batteries replaced under an extended warranty that was purchased at an extra charge?
Again, it depends on whether there is a sale of a battery. If there is a charge for the replacement, the battery sales fee and sales tax are due.

If there is no charge for the replacement, there is no sale of a battery and the fee is not due. Because there is no sale, the shop pays the battery sales fee and sales tax to its supplier.

How do I apply to collect the fee?
Send a completed Texas Questionnaire for Battery Sales Fee (AP-160) to the Comptroller's office or take it to one of our local field offices. We do not issue battery sales fee permits.
When is the Texas Battery Sales Fee Report (form 66-102) due?
Sellers who owe less than $50 in battery sales fees in a month, or less than $150 in a quarter, report and remit battery fees quarterly, on the 20th of the month following the end of the quarter. All other battery dealers report and remit the fee monthly, on the 20th of the following month. If the 20th falls on a weekend or holiday, the due date is the next business day. All reports must be postmarked on or before the due date.

For more information, call us at (800) 252-5555.

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