The lead-acid battery fee is imposed on dealers making retail sales of new and remanufactured lead-acid batteries, including those sold to governmental entities or tax-exempt entities. The $1.50 fee applies to the sale of each new or remanufactured battery designed for use in motor vehicles (on-road or off-road), vessels, or aircraft. The fee is due whether the battery is sold separately or as a component part of the vehicle, vessel, or aircraft.
This fee is imposed on the retailer, not the purchaser. The fee is not required to be separately stated on the invoice to the customer. However, if the fee is separately stated on the invoice, the fee is part of the amount subject to sales tax.
To learn more about the lead-acid battery fee, visit the Department’s
Lead-Acid Battery Fee, New Tire Fee, and Rental Car Surcharge webpage.
References: Section 403.7185, Florida Statutes; and Rule Chapter 12A-12, Florida Administrative Code