California CDTFA Issues Special Notice on Changes to Lead-Acid Battery Fees Program

The California Department of Tax and Fee Administration (CDTFA) Dec. 1 issued a special notice on Lead-Acid Battery Fees Program changes for excise tax purposes. Beginning Jan. 1, 2020: 1) the California battery fee doesn’t apply to replacement lead-acid batteries installed in used motor vehicles sold or leased by a new motor vehicle dealer; 2) manufacturers who aren’t subject to California jurisdiction can enter into a written agreement with an importer to pay the battery fee, subject to conditions set by the CDTFA; and 3) the CDTFA can disclose the name, account number, and account status of a manufacturer battery ...