Rev. Rul. 56-306

A dry-charge battery, with or without battery fluid, is considered to be a storage battery, sales of which are taxable as sales of `parts or accessories' under section 4061(b) of the Internal Revenue Code of 1954. Where battery fluid (sulphuric acid) in a separate container is sold in connection with the sale of a dry-charge battery, the transaction is regarded as the sale of a storage battery complete as to all components. Therefore, the manufacturer is liable for the tax on the selling price of the battery, including the fluid. Battery fluid, when sold separately, that is, not in connection with the sale of a battery, is not considered a part or accessory but an article susceptible of general use. Accordingly, a separate sale of the fluid is not subject to tax.