STATE BATTERY FEE
TEXAS STATE BATTERY FEE FAQ;
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).)
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.
Does the fee apply to all sales of lead-acid batteries?
No fee is due on sales of lead-acid batteries that are:
- purchased for the purpose of reselling the battery as a separate battery and not part of any equipment (a completed Form 01-339, Texas Sales and Use Tax Resale Certificate (front) (PDF), is the seller's 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 U.S. territorial limits (the Comptroller will only accept the documentation provided in Rule 3.711(g)(2) and (3) as proof of shipment or export).