Does the fee apply to all sales of lead-acid batteries?
No. The sale of lead-acid batteries is exempt from the fee if: • purchased for resale (a completed Texas Sales and Use Tax Resale Certificate (form 01-339 front) is proof the fee is not due); • sold to the federal government; or, • rated at less than 10 ampere-hours, sealed to prevent maintenance, and less than 15 inches in total dimensions (height, width and length).
