If adopted, the proposal would require public charging station owners to collect a per-kilowatt-hour tax and send the money to the state highway fund.
Public charging station owners would collect 9 cents per kilowatt-hour supplied to an electric vehicle, even when charging is free. The money would go to the state highway fund.
Station owners would follow licensing, reporting, payment, and recordkeeping rules. Failure to send in the tax could bring a fine, jail time, or both.
Public charging station owners would collect a tax of 9 cents for each kilowatt-hour, or part of one, supplied to an electric vehicle and send it to the director of taxation. It would apply at public stations supplying electricity to all-electric and hybrid vehicles. Stations at a primary residence are excluded. The tax would apply whether the station charges for electricity or provides it free. Owners could include an equal amount in the selling price. The act would take effect after publication in the statute book.
Station owners would follow licensing and energy-reporting rules, pay the tax on the schedule set by the director of taxation, and keep required records for three years. These duties would apply to owners of public charging stations covered by the act. Owners would make required records available during business hours to the director or the director's representative. Failing, neglecting, or refusing to send in the tax would be a misdemeanor. The penalty could be a $25 fine per kilowatt-hour not remitted, 30 days to one year in county jail, or both. Owners would keep required records for three years. The director of taxation would set the payment schedule by rule.
No hearings or votes scheduled.