The proposed bill introduces a new tax on electric vehicle charging in Minnesota, specifically a five-cent tax per kilowatt hour of electric fuel delivered at public charging stations, effective October 1, 2025. It establishes definitions for key terms such as "charging station," "charging station operator," and "electric fuel," among others. The bill mandates that charging station operators remit the collected tax to the commissioner of revenue on a monthly basis, with the proceeds directed to the highway user tax distribution fund.

Additionally, the bill outlines exemptions from the tax, including electric vehicles charged at private residences and those charged at stations with a capacity of less than 50 kilowatts or that do not require payment. It also specifies that any new public charging stations starting operations after October 1, 2025, must implement a metering system that charges based on kilowatt hour usage. Legacy chargers, which are defined as those in operation before October 1, 2023, are exempt from the tax until January 1, 2032.

Statutes affected:
Introduction: 168.013