Public charging stations would collect a road repair tax for highway funding

Public charging station owners would collect and send a road repair tax to the state. The tax would apply to electricity provided to electric vehicles at public charging stations, but not stations at primary residences. The tax would be 9 cents for each kilowatt-hour, or part of one, provided to an electric vehicle. The tax would apply whether the station charges for the electricity or provides it free. Station owners could add the tax to the selling price. The state treasurer would deposit the money in the state highway fund. The act would take effect after it is published in the statute book.

Public charging station owners would follow state licensing, reporting, payment, and recordkeeping rules. The duties would apply to owners of public charging stations covered by the proposed road repair tax. The secretary of revenue would set licensing and reporting procedures by rule. Owners would keep required books, papers, and records for three years and make them available during business hours. Failing, neglecting, or refusing to send the tax would be an unclassified misdemeanor. A violation could bring a fine of $25 for each kilowatt-hour whose tax was not sent, at least 30 days and up to one year in county jail, or both. The recordkeeping period would last three years; other deadlines would follow rules set by the director of taxation.