Public Electric Vehicle (EV) Charger Tax

Beginning July 1, 2027, public EV charger operators must pay an excise tax of $0.05 per kilowatt-hour of electricity used to charge EVs. Public EV chargers that provide electricity at no cost and EV chargers with a capacity less than 50 kilowatts are exempt. Operators must report total kilowatt-hours sold each month. Additional requirements apply.

(Reference Chapter 8, Article 2, Sections 76-77 of the Legislature’s 1st Special Session Laws, 2025 and Minnesota Statutes 296A.073 and 296A.075)