Electric Vehicle (EV) Charging Fee and Tax

The retail sale of electricity for EV charging is subject to a 12.5% tax. The tax may be based on kilowatt hours sold, the cost to charge per hour, or a subscription fee. Additional requirements apply.

(Reference Utah Code 59-30-101 and 59-30-102)

Jurisdiction: Utah

Type: Laws and Regulations

Enacted: Mar 2, 2023

Technologies: EVs, PHEVs

See all Utah Laws and Incentives.