taxes

Battery Sales Fee

Who is responsible for this fee?

Those who sell, store, use or consume new or used lead-acid batteries (not for resale) will collect a fee at the time of sale.

Those responsible for collecting the battery sales fee must complete Form AP-160, Texas Questionnaire for Battery Sales Fee (PDF), to create a battery sales fee account with us. Use Form 66-102, Texas Battery Sales Fee Report (PDF), to report and pay.

Rates

• $2 per battery with a capacity of fewer than 12 volts.
• $3 per battery with a capacity of 12 volts or more.

Due Date

• Monthly: 20th day of the month following the end of the calendar month (for example, due April 20 for March activity).
• Quarterly (if qualified): 20th day of the month following the end of the calendar quarter (April 20, July 20, Oct. 20 and Jan. 20).

Penalties and Interest

Penalties

• If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
• If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.

Interest

• Past due taxes are charged interest beginning 61 days after the due date.
• To calculate interest on past due taxes, visit Interest Owed and Earned.

Discounts

2.5 cents from the fee on each battery sold.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $500,000

Select one of these reporting methods:

• Webfile
• Tax Forms

Select one of these payment methods:

• Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard and Visa)
• TEXNET
• Check

$500,000 or more

Select one of these reporting methods:

• Webfile
• Tax Forms

TEXNET is the only acceptable payment method.

Additional Resources

Refunds