Fla. Admin. Code R. 12A-12.0011

Current through Reg. 50, No. 235-239, December 10, 2024

Section 12A-12.0011 - Battery Fee

(1)

(a) Section 403.7185, F.S., imposes a fee at the rate of $1.50 for each new or remanufactured lead-acid battery sold at retail in this state.

(b) The fee is imposed upon the dealer selling the new or remanufactured lead-acid battery and not upon the purchaser.

(c) The fee is applicable even when the sale of a new or remanufactured lead-acid battery is to any governmental agency or any organization that holds a Florida Consumer's Certificate of Exemption.

(d) The dealer is not required to state the fee separately on the invoice to the purchaser. However, if the fee is separately stated on the invoice, the fee must be included in the price upon which any tax imposed by Chapter 212, F.S., is computed.

(2) For purposes of this rule:

(a) A "lead-acid battery" is a starting, marine, or deep-cycle battery that is designed for use in motor vehicles, vessels, and aircraft.

(b) "Motor vehicle" means motor vehicles as provided in Rule 12A-12.001, F.A.C.

(c) A "new" lead-acid battery is one that has never been used in the operation of a motor vehicle, vessel, or aircraft, regardless of the time that has elapsed since the battery was manufactured.

(d) A "remanufactured" lead-acid battery is one that has gone through an industrial process including the removal of sulfation to restore the battery's original electrical capacity. A remanufactured battery is not a used battery that has only been recharged.

(e) The term "resale certificate" or "sales tax resale certificate" means an Annual Resale Certificate issued by a dealer to make tax exempt purchases for the purposes of resale, as provided in Rule 12A-1.039, F.A.C.

(3)

(a) Section 403.7185, F.S., imposes a fee on retail sales of new or remanufactured lead-acid batteries, whether sold separately or as a component part of a motor vehicle, vessel, or aircraft.

(b) Retail sales of new motor vehicles, vessels, or aircraft are subject to the fee.

(c) Retail sales of used motor vehicles, vessels, or aircraft are considered as having been made with a used battery and are not subject to the fee, unless the sales invoice indicates that a new or remanufactured battery has been installed by the dealer prior to sale.

(4)

(a) The fee imposed by Section 403.7185, F.S., is applicable to retail sales of lead-acid batteries, even if that battery is purchased for other uses.

(b) Example: A person goes to an auto parts store and purchases an automobile battery for use with an emergency electrical generator. The fee will be imposed on the sale of the battery since it was designed for use in a motor vehicle.

(c) Example: A rural farm supply store does not have the exact model and size battery recommended by the manufacturer for a farmer's tractor. However, the farm supply store does have an automobile battery that will be able to start the farmer's tractor. The fee will be imposed on the sale of the battery, even though it will be installed in a vehicle that is not defined as a motor vehicle.

(5)

(a) The sale of a new or remanufactured lead-acid battery to a dealer for the purpose of resale is not subject to the fee imposed by Section 403.7185, F.S. A resale certificate given to the seller for sales tax purposes will also be sufficient evidence that the sale was not a retail sale for purposes of the fee.

(b)

1. If a dealer purchases a new or remanufactured battery for resale, and later withdraws the battery from inventory to use in the dealer's own motor vehicle, vessel, aircraft, machinery, or other equipment; to give away; or for any purpose other than for resale, that dealer will owe the fee at the time the battery is withdrawn from inventory.

2. Example: Motor vehicle Dealer A purchases a new or remanufactured lead-acid battery for installation in a used vehicle. No fee is payable by the battery seller, when Dealer A extends a sales tax resale certificate. Dealer A will not owe the fee when the battery is installed into the vehicle that is to be sold, but the dealer will owe the fee when the vehicle is sold at retail. However, if Dealer A sells the vehicle, in which the battery has been installed, to motor vehicle Dealer B to sell at retail, the fee will not be payable by Dealer A when Dealer B extends a resale certificate. The fee will be payable by Dealer B when that dealer subsequently sells the vehicle at retail.

(c) Dealers that exclusively sell used motor vehicles, used vessels, or used aircraft may elect to pay the battery fee to the battery wholesaler on the purchase of batteries instead of purchasing batteries exempt from the fee. If the dealer elects to do so, the dealer must pay the fee to the battery wholesaler on all its purchases of batteries. The motor vehicle, vessel, or aircraft dealer is not required to indicate on the sales invoice to its retail customer that the applicable battery fee has been paid.

(6) A sale to a leasing company of a new or remanufactured lead-acid battery, or motor vehicle, vessel, or aircraft in which the lead-acid battery is a component part, is not a retail sale when the leasing company gives the seller a sales tax resale certificate. Instead, the fee is payable by the leasing company when it first puts the motor vehicle, vessel, or aircraft into use in this state.

(7)

(a) When a sale of a new or remanufactured battery upon which the fee has been paid is cancelled or the battery is returned to the seller, and the sales price is refunded in full to the purchaser, the dealer is not required to report the sale and remit the fee, or, if previously remitted, may take a credit for the fee previously paid.

(b) If, instead of refunding the purchase price of the new or remanufactured battery, the customer is given a new battery in exchange for the battery that was returned, the dealer cannot take credit for the fee that was paid on the sale of the returned battery, but no fee is due on the battery that was given in exchange.

(c) If the purchaser of a new or remanufactured battery in a sale on which the fee is payable, returns it to the dealer and is given a partial refund, the fee is payable on this retail sale, and if it has already been remitted when the partial refund is given the dealer cannot take credit for the fee previously paid.

(d) If the purchaser of a new or remanufactured battery returns it and is not given another battery in exchange but, instead, is given a credit or partial payment on another lead-acid battery, the fee is payable on the original retail sale, and if it has already been remitted when the credit or partial payment is given the dealer is not allowed a credit for the fee previously paid and must pay a fee on the sale of the lead-acid battery for which a partial credit was given.

Fla. Admin. Code Ann. R. 12A-12.0011

Rulemaking Authority 212.07(1)(b), 212.18(2), 213.06(1), 403.7185(3)(b) FS. Law Implemented 212.07(1)(b), 212.12, 212.17(1)(a), 403.717(1)(b), (h), 403.7185 FS.

New 10-16-89, Amended 12-16-91, 3-20-96, 4-2-00, 6-19-01, 10-29-13.