This bill proposes the introduction of a new tax on electric vehicle charging in Minnesota, specifically a tax of five cents per kilowatt hour of electric fuel delivered at public charging stations, effective from October 1, 2025. The bill defines key terms related to electric vehicle charging, including "charging station," "charging station operator," and "electric fuel." It mandates that charging station operators remit the collected tax monthly to the commissioner of revenue, who will then deposit the proceeds into the highway user tax distribution fund. The bill also specifies that the tax does not apply to electric vehicles charged at private residences or at charging stations with a capacity of less than 50 kilowatts.

Additionally, the bill outlines that any public charging station that begins 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, and lacking the necessary metering capabilities, are exempt from this tax until January 1, 2032. This legislation aims to create a structured tax framework for electric vehicle charging, promoting the use of metered systems and ensuring that revenue generated from the tax supports transportation infrastructure.

Statutes affected:
Introduction: 168.013