This bill introduces a new tax on electric vehicle charging in Minnesota, imposing a fee of five cents per kilowatt hour of electric fuel delivered at public charging stations starting October 1, 2025. The tax will be collected monthly by charging station operators and remitted to the commissioner of revenue, with proceeds allocated equally to the highway user tax distribution fund and the transportation advancement account. The bill defines key terms related to electric vehicle charging, including "charging station," "charging station operator," and "electric fuel," and outlines exemptions for private residence charging and certain low-capacity charging stations. Additionally, public charging stations that commence operations after the tax implementation date must utilize a metering system that charges based on kilowatt hour usage.

Furthermore, the bill repeals a previous statute that imposed a $75 surcharge on all-electric vehicles, effectively eliminating that fee. Legacy chargers, which are defined as those in operation before October 1, 2023, and lacking the necessary metering systems, will be exempt from the new tax until January 1, 2032. This legislative change aims to streamline the taxation of electric vehicle charging while promoting the use of metered systems for new charging stations.

Statutes affected:
Introduction: 168.013