Electric Vehicle (EV) Charging Station Tax

Beginning July 1, 2023, the sale of electricity by public EV charging stations is subject to a tax of $0.03 per kilowatt-hour. EV charging stations at private residences or homeowners’ associations are exempt. Tax revenue will be apportioned to the highway restricted account. Additionally, all new public charging stations must install a meter capable of separately measuring electricity. The charging station owner is responsible for paying the cost of meter installation.

(Reference House Bill 55, 2023)