This bill proposes the introduction of a kilowatt per hour tax on electric vehicle charging in Minnesota, specifically codified in a new section of the Minnesota Statutes, chapter 296A. Starting October 1, 2025, a tax of five cents will be imposed on each kilowatt hour of electric fuel delivered at public charging stations. Charging station operators will be responsible for remitting this tax monthly to the commissioner of revenue, who will then deposit the proceeds into the highway user tax distribution fund. The bill also outlines definitions for key terms such as "charging station," "electric fuel," and "public charging station," among others.

Additionally, the bill specifies exemptions from the tax for electric vehicles charged at private residences and for certain low-capacity charging stations. It mandates that any new public charging stations that begin operations after October 1, 2025, must utilize a metering system that charges based on kilowatt hour usage. Legacy chargers, which are defined as those in operation before October 1, 2023, will be exempt from the tax until January 1, 2032. This legislation aims to create a structured tax framework for electric vehicle charging while promoting the use of metering systems for new charging stations.

Statutes affected:
Introduction: 168.013