The California Department of Tax and Fee Administration April 17 adopted regulations concerning lead-acid battery fees, including manufacturer battery fees (MBF) and California battery fees (CBF), for sales and use, and excise tax purposes. The regulation includes measures to: 1) define relevant terms for lead-acid battery fees; 2) clarify that only one person is the manufacturer of a lead-acid battery for MBF liability purposes; 3) clarify the CBF applies only to replacement lead-acid batteries purchased in a retail sale and not to sales of replacement lead-acid batteries for resale in the regular course of business; and 4) establish procedures for .
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