HB 2234 creates an electric vehicle (EV) charging station tax of $0.03 per kilowatt hour (kWh) beginning January 1, 2024.
In 2021, the Oklahoma Legislature enacted the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act” to create a new excise tax on sales of “electric fuel,” or electricity dispensed into an electric vehicle (EV) for purposes of propelling the EV. This new tax took effect January 1, 2024.
Beginning January 1, owners of EV charging stations are responsible for reporting and paying to the Oklahoma Tax Commission $0.03 per kilowatt hour (kWh) or equivalent, as determined by the Corporation Commission, of electric fuel dispensed into an EV battery. This does not apply to electric fuel dispensed at private residences for personal use.
The new tax requires public EV charging station owners to obtain a license and remit the tax. To register for an EV Charging Station license, you will need to complete Form 117 Application for License(s) of Motor Fuels, and mail the completed form to Oklahoma Tax Commission, Oklahoma City, OK 73194.
Licensees are required to file an EV Charging Station tax return annually. The first return for January 1 through December 31, 2024, will be due January 27, 2025.
Exemptions
The following are exempt from the tax until November 1, 2041:
The new tax excludes the following transactions:
Electric vehicle owners, unless otherwise applied, do not need to obtain an EV Charging Station license.
The Oklahoma Tax Commission is responsible for collecting tax levied under the DRIVE ACT. For information regarding equipment standards, testing, calibration and inspection, contact the Oklahoma Corporation Commission. For information regarding registering electric vehicles, contact Service Oklahoma.
HB 2234 creates an electric vehicle (EV) charging station tax of $0.03 per kilowatt hour (kWh) beginning January 1, 2024.
This will only affect public electric vehicle charging stations that charge for use. This does not affect charging stations with a capacity below 50 kilowatts. This also does not apply to charging stations located at a private residence for personal use.
Yes, for a period of time. Legacy chargers are exempt from reporting and remitting until November 1, 2041. "Legacy charger” refers to charging stations in operation prior to November 1, 2021, that have never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or are incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session.
To register for an EV Charging Station license, complete Form 117 Application for License(s) of Motor Fuels, and mail the completed form to Oklahoma Tax Commission, Oklahoma City, OK 73194.
Tax will be remitted annually on the 27th day of the month following the reporting period.
The first EV Charging Station tax return filing is due January 27, 2025.
HB 2234 creates an electric vehicle (EV) charging station tax of $0.03 per kilowatt hour (kWh) beginning January 1, 2024.
This will only affect public electric vehicle charging stations that charge for use. This does not affect charging stations with a capacity below 50 kilowatts. This also does not apply to charging stations located at a private residence for personal use.
Yes, for a period of time. Legacy chargers are exempt from reporting and remitting until November 1, 2041. "Legacy charger” refers to charging stations in operation prior to November 1, 2021, that have never had a metering system in place capable of measuring electricity transferred from the charging station to the vehicle or are incapable of measuring the time elapsed while actively charging a vehicle and placing a fee on the charging session.
To register for an EV Charging Station license, complete Form 117 Application for License(s) of Motor Fuels, and mail the completed form to Oklahoma Tax Commission, Oklahoma City, OK 73194.
Tax will be remitted annually on the 27th day of the month following the reporting period.
The first EV Charging Station tax return filing is due January 27, 2025.
(All examples assume the charging station is charging with the capacity of 50 kilowatts or over)
‘Hotel A’ offers use of their charging station as an amenity, free to guest. ‘Hotel A’ does not need to register.
‘Hotel B’ offers use of their charging station as an amenity, free to guest. ‘Hotel B’ also offers use of their charging station to the public but charges a fee. ‘Hotel B’ does need to register.
‘Hotel C’ offers use of their charging station to the public and charges a fee. ‘Hotel C’ does need to register.
‘Company A’ offers use of their charging station to the public. The use is free until thirty minutes time has passed and after thirty minutes a $10.00 fee is charged. ‘Company A’ does need to register.
‘Company B’ offers use of its charging station to its employees only, free of charge. ‘Company B’ does not need to register.
‘Company C’ offers use of its charging station to its patrons only, but you must make a purchase in order to use this amenity. ‘Company C’ does not need to register.
‘Apartment A’ offers use of its charging station to its tenants only, free to guest. ‘Apartment A’ does not need to register.
‘Apartment B’ offers use of its charging station to its tenants and the public. Tenants are allowed free use but the public must pay to use. ‘Apartment B’ does need to register.
‘Apartment C’ offers use of its charging station to tenants who pay a monthly fee to use and the public who must pay a fee at use. ‘Apartment C’ does need to register.
‘Person A’ purchases an electric vehicle and installs a charging station in their home. ‘Person A’ does not need to register.
‘Person B’ owns a charging station at their residence. ‘Person B’ offers use of the charging station to friends and family. ‘Person B’ does not to register.
‘Person C’ owns their home. They list a room in their home on a nightly home rental website for extra cash and charge an extra fee to use the charging station. ‘Person C’ does need to register.
‘Dealership A’ offers use of its charging station to electric vehicle owners who purchased their vehicle through them free of charge. ‘Dealership A’ does not need to register.
