Texas Comptroller Adopts Regulation Amending Battery Sale Fee Collection, Reporting Requirements

The Texas Comptroller of Public Accounts Sept. 29 adopted amendments to the regulation on battery sales fee collection and reporting requirements for sales and use and excise tax purposes. The rule includes measures: 1) defining “marketplace,” “marketplace provider,” and “marketplace seller;" 2) clarifying that effective July 1, 2022, marketplace providers selling lead-acid batteries are required to collect the fee; 3) adding marketplace provider to the provision that allows the comptroller to collect the fee directly from the purchaser in instances where a dealer fails to collect the fee; 4) prohibiting marketplace providers from advertising that a refund is available for ...