Electric Vehicle (EV) Charger Tax

Public EV chargers are subject to a tax of $0.03 per kilowatt-hour. The tax does not apply to EV chargers at private residences. The charging station owner or operator shall separately state on any receipt or invoice the amount of the tax imposed. Tax revenue will be apportioned to the Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Revolving Fund. Legacy chargers in operation before November 1, 2021, and public charging stations that have never charged a fee for their use shall be exempt from the tax levied in this section until November 1, 2041.

(Reference Oklahoma Statutes 68-6504, 68-6506, and 68-6507)