Electric Vehicle (EV) Charging Station Requirements

The sale of electricity by public EV charging stations with a capacity greater than 25 kilowatts 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.

Public charging stations must register with MDT within 30 days of operation and the rate must be posted at the charging site. As of 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 Senate Bill 228, 2025 and Montana Code Annotated 15-70-801 through 805 )