This bill proposes the introduction of a new article in the Code of West Virginia, specifically establishing a 15 percent privilege tax on the retail sale of electric vehicle charging services at public charging stations. The legislation outlines definitions for key terms such as "electric vehicle," "electric vehicle charging service," and "public electric vehicle charging station." It mandates that charging station operators collect this tax from consumers at the time of sale and remit it to the State Tax Commissioner, with the tax being clearly stated as a separate line item on invoices or receipts.

Additionally, the bill specifies that the revenues generated from this tax will be dedicated to the State Road Fund, which is used for the construction, maintenance, and repair of public highways and bridges. The Tax Commissioner is granted authority to administer and enforce the tax, including the ability to create necessary rules and procedures. The bill is set to take effect on July 1, 2026, applying to sales occurring on or after that date.

Statutes affected:
Introduced Version: 11-15C-1, 11-15C-2, 11-15C-3, 11-15C-4, 11-15C-5, 11-15C-6, 11-15C-7, 11-15C-8, 11-15C-9