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The definition of lead-acid batteries includes batteries used in non-SL1 (start lighting ignition) applications as not being taxable. To what does this term refer?

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The definition of lead-acid batteries includes batteries used in non-SL1 (start lighting ignition) applications as not being taxable. To what does this term refer?

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SL1 (start lighting ignition) batteries are batteries that are used to power or start an engine.

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