59-30 - Electric Vehicle Charging Tax
Title 59 > 59-30
Sections (3)
Electric Vehicle Charging Tax
59-30-101 - Definitions.
As used in this chapter:
(1) “Charging station” means equipment designed to deliver electric energy to an electric vehicle for a fee.
(2) “Charging station operator” means a person who owns or operates a charging station in the state.
(3) “Charging station subscription” means a service for which a person pays a charging station operator a subscription fee for a reduced charging rate or unlimited charging during the subscription period.
(4) “Electric vehicle” means a qualifying electric vehicle or qualifying plug-in hybrid vehicle.
(5) “Qualifying electric vehicle” means the same as that term is defined in Section 11-42a-102.
(6) “Qualifying plug-in hybrid vehicle” means the same as that term is defined in Section 11-42a-102.
Enacted by Chapter 464, 2023 General Session
59-30-102 - Imposition — Rate — Revenue distribution.
(1) There is levied a tax upon the retail sale of: electric current sold by a charging station operator to charge or recharge an electric vehicle; anda charging station subscription by a charging station operator to charge or recharge an electric vehicle.
(2) The tax levied under Subsection (1) is imposed at a rate of 12.5% for a charging station operator that charges: per kilowatt hour as described in Subsection (4)(a);per hour as described in Subsection (4)(a);a subscription fee for charging services as described in Subsection (4)(b); ora combination of Subsections (2)(a) through (c).
(3) A charging station operator shall remit a return on the tax imposed in Subsection (1) in an electronic format approved by the commission on the same schedule as the charging station operator’s sales and use tax filing.The tax amount reported on the return described in Subsection (3)(a) is due and payable according to the same terms and schedule as the charging station operator’s sales and use tax remittance schedule.
(4) For a charging station operator that charges a fee per kilowatt hour, the charging station operator shall furnish with each sale an itemized invoice, including:the name of the charging station operator;the date of sale;the number of kilowatt hours sold, or the length of time using the charging station;the sales price per kilowatt hour, or per hour for use of the charging station; andthe total sales price of the transaction.For a charging station operator that charges a fee for a charging station subscription, the charging station operator shall furnish with each sale an itemized invoice, including:the name of the charging station operator;the date of sale;the subscription price; andthe total sales price of the transaction.In addition to the information required in Subsection (4)(a) or (b), a charging station operator shall ensure that an invoice indicates on a separate line the tax imposed under Subsection (1).
(5) In addition to the tax required by this part, a charging station operator shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if the charging station operator subject to this section fails to: pay the tax prescribed by this section by the due date described in Subsection (3); orfile a return required by this section by the due date described in Subsection (3).
(6) The commission shall deposit revenue from the tax imposed in Subsection (1) into the Transportation Fund.
Enacted by Chapter 464, 2023 General Session
59-30-103 - Collection of electric vehicle charging tax.
(1) The commission shall administer, collect, and enforce a tax under this chapter in accordance with: Chapter 1, General Taxation Policies; andthe same procedures used to administer, collect, and enforce the tax under Chapter 12, Part 1, Tax Collection.
(2) A charging station operator required to collect a tax under this chapter may retain 6% of any amounts the seller is required to remit to the commission under this chapter for the costs of collecting the tax.
(3) The commission shall retain and deposit an administrative charge in accordance with Section 59-1-306 from the revenues the commission collects from a tax under this chapter.
Enacted by Chapter 464, 2023 General Session