CURRENT RULEFloridaShop operations✓ Human reviewed

Are you reporting Florida's $1.50 vehicle-battery fee?

Florida assesses a $1.50 fee on each new or remanufactured qualifying lead-acid battery sold at retail, including a battery sold as part of a vehicle. The fee is imposed on the dealer rather than the purchaser, including retail sales to certain tax-exempt buyers. Sales for resale are excluded. The fee is reported through the Solid Waste and Surcharge Return, DR-15SW.

Quick check

Check each covered lead-acid battery sale and confirm the dealer fee is properly reported.

At a glance

JurisdictionFlorida

TopicShop operations

VerifiedOct 15, 2026

Review cadenceReview during invoicing and with each required state return.

When this applies

Your Florida business sells new or remanufactured lead-acid batteries designed for vehicles, boats, or aircraft at retail.

Check battery sales and tax records for the $1.50 fee, proper treatment of vehicle-included batteries, resale exemptions, and correct solid-waste return reporting. Do not assume that the customer directly owes this dealer-imposed fee.

Official evidence

Source and verification

Official source: Florida Department of Revenue — Lead-Acid Battery Fee ↗
Verified: Oct 15, 2026
Applies to: General mechanical, Tire shop, Mixed services, Dealership fixed ops, Other

Quick-reference compliance planning only; not legal advice or an exhaustive statement of every applicable Federal, state, or local rule. Always verify the official source.

Are you reporting Florida's $1.50 vehicle-battery fee?

Your Florida business sells new or remanufactured lead-acid batteries designed for vehicles, boats, or aircraft at retail.

Source and verification

Related Florida changes