The bill introduces a new electric vehicle energy tax in Wyoming, imposing a rate of fifteen cents ($0.15) per kilowatt hour on the electric energy used to charge electric vehicles at both commercial and residential facilities. It defines key terms such as "all-electric vehicle," "plug-in hybrid vehicle," and "commercial electric vehicle charging facility." Dealers are required to collect this tax and report it to the state, while the bill also increases the annual decal fee for all-electric vehicles from $200 to $350 and establishes a new $175 decal fee for plug-in hybrid vehicles. Additionally, the legislation preempts local governments from imposing additional taxes on electric vehicle energy.

The bill outlines the administration and confidentiality of tax returns, with the Department of Transportation responsible for overseeing the tax's implementation and compliance requirements for dealers and electricity providers. It includes provisions for penalties for non-compliance, such as misdemeanors for operating without a valid license and failing to file required statements. The bill also mandates that the department create rules for reporting formats and sets a deadline for these rules to be implemented by January 1, 2024. Overall, the legislation aims to create a structured approach to taxing electric vehicle energy while ensuring compliance and confidentiality in the reporting process.

Statutes affected:
Introduced: 31-3-102, 39-17-301, 39-17-304