California CDTFA Begins Rulemaking Process on Proposed Lead-Acid Battery Fee Regulations

The California Department of Tax and Fee Administration Director Oct. 19 approved a memorandum requesting approval to begin the rulemaking process to adopt proposed lead-acid battery fee regulations for excise tax purposes. The rule includes measures: 1) explaining and clarifying the liability for a manufacturer battery fee; 2) imposing a $1 manufacturer battery fee until April 1, 2022, and increasing the fee to $2 in perpetuity effective April 1, 2022; 3) allowing out-of-state manufacturers not otherwise subject to the manufacturer battery fee to pay the fee on behalf of a California importer; 4) providing that effective April 1, 2017, a ...