Are batteries tax free in Florida? Some are, and some are not. Six common household sizes (AA, AAA, C, D, 6-volt, and 9-volt) are permanently exempt from Florida sales tax as of August 1, 2025.1Florida Department of Revenue. Tax Information Publication 25A01-05 – New Sales Tax Exemptions Beginning August 1, 2025 Everything else, from car batteries to cordless drill packs to phone replacement batteries, still carries the state’s 6% sales tax plus any county surtax.
The Six Household Sizes That Are Always Tax-Free
Florida Statute 212.08 lists six battery sizes that are exempt from sales tax year-round:
- AA-cell
- AAA-cell
- C-cell
- D-cell
- 6-volt
- 9-volt
There is no price cap. Older disaster-preparedness tax holidays limited the exemption to packages under a set price; the permanent rule in Section 46 of Chapter 2025-208, Laws of Florida (HB 7031) does not.2Florida Senate. HB 7031 – Taxation A warehouse-club bulk pack of AAs is fully exempt.
The statute names sizes, not chemistries. Nothing in the text restricts the exemption to single-use alkalines, and Department of Revenue guidance does not call out rechargeables separately. A rechargeable AA is still a AA-cell, and most retailers apply the exemption based on size at the register.
Batteries That Florida Still Taxes
If a battery is not one of the six household sizes, assume it is taxable unless a separate medical or solar exemption applies. The common taxable categories:
- Vehicle batteries for cars, trucks, motorcycles, boats, and aircraft. These also carry a separate $1.50 environmental fee covered below.
- Lithium-ion packs for cordless drills, lawn mowers, and other power equipment.
- Replacement batteries for laptops and phones, which use proprietary sizes rather than standard cells.
- Electric vehicle battery replacements. Florida offers no separate sales tax break for EV batteries.
Hearing Aid and Prosthetic Batteries
A separate, older exemption covers batteries of any size sold for use in hearing aids or prosthetic and orthopedic appliances. Florida Statute 212.08(2)(a) exempts those appliances from sales tax entirely,3Florida Senate. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions and the Department’s nontaxable medical items list (Form DR-46NT) specifically includes “any size battery for hearing aids and prosthetic or orthopedic devices.”4Florida Department of Revenue. Nontaxable Medical Items and General Grocery List
This matters because hearing-aid batteries come in specialty sizes (10, 13, 312, 675) that are not among the six household sizes. Without the medical exemption they would be taxable. The exemption turns on purpose: a battery packaged and sold for a hearing aid or prosthetic qualifies. A general-purpose cell you happen to use in a medical gadget does not, unless it already falls within one of the six exempt sizes.
Batteries in a Solar Energy System
Florida exempts solar energy systems and their components under Section 212.08(hh), with the Florida Solar Energy Center certifying what counts as a component.5The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions A battery storage unit installed as part of a home solar system should fall within the exemption. A standalone home battery bought on its own is less clear and depends on the Solar Energy Center’s certified list. For a large purchase, confirm with the installer or the Department of Revenue before assuming the price is tax-free.
The $1.50 Lead-Acid Battery Fee
Separate from sales tax, Florida charges a $1.50 fee on every new or remanufactured lead-acid battery sold at retail for use in a motor vehicle, vessel, or aircraft.6Florida Senate. Florida Code 403.7185 – Lead-Acid Battery Fees The fee is technically on the retailer, but if the store lists it as a separate line item on your receipt, the Department of Revenue treats that amount as part of the taxable price.7Florida Department of Revenue. What Is the Solid Waste Battery Fee? You end up paying sales tax on the battery and on the fee.
The fee applies only to lead-acid chemistry, so lithium-ion EV packs are not subject to it. They are still subject to normal sales tax.
What Your County Surtax Does to the Total
Florida’s base sales tax rate is 6%.8Florida Department of Revenue. Florida Sales and Use Tax Most counties add a discretionary surtax on top. For 2026, county surtax rates range from zero to 2%, so the combined rate at the register runs anywhere from 6% to 8%.9Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
When a battery is exempt, both layers drop off. A pack of AAs costs the same tax-wise in a no-surtax county and a 2% surtax county: zero. When a battery is taxable, both layers apply. A $150 car battery in a county with a 1.5% surtax carries 7.5% total sales tax, plus the $1.50 lead-acid fee.