Electric Vehicle (EV) Charging Station Tax and Electric Meter Requirement

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.

Beginning July 1, 2025, all new public charging stations and all public legacy charging stations must install a meter capable of measuring electricity delivered to the charging station. Additionally, beginning July 1, 2028, all public legacy charging stations must be equipped with a metering device capable of measuring electricity delivered to motor vehicles. The charging station owner is responsible for paying the cost of meter installation.

(Reference Montana Code Annotated 15-70-803)