SB 791

This bill exempts from regulation as a public utility a person who supplies

electricity through an electric vehicle charging station to electric vehicles, if all of the

electricity supplied is provided by the person's electric utility or retail electric

cooperative. Under current law, a person who directly or indirectly provides

electricity to the public is regulated as a public utility by the Public Service

Commission.

The bill also prohibits a local governmental unit that does not operate an

electric utility from owning, operating, managing, or leasing an electric vehicle

charging station at which Level 1 or Level 2 chargers are available to the public,

unless all Level 1 or Level 2 charges are available for public use free of any charge.

However, the bill also allows a local governmental unit to own, operate, manage, or

lease an electric vehicle charging station containing a Level 1, Level 2, or Level 3

charger if the charger is not available to the public and is used solely to charge

vehicles owned or leased by the local governmental unit. A local governmental unit

may also authorize another person to own and operate an electric vehicle charging

station available to the public on its property. Under the bill, a municipal electric

utility may own and operate an electric vehicle charging station that is available to

the public and may charge a fee for its use if no tax revenue subsidizes the charging

station and if no revenue generated by the charging station is transferred to the

general fund of the municipality that owns the municipal electric utility.

Also, under the bill, a state agency is prohibited from owning, operating,

managing, or leasing an electric vehicle charging station containing a Level 1, Level

2, or Level 3 charger unless the charger is not available to the public and is used

solely to charge vehicles owned or leased by a state agency.

The bill also imposes an excise tax on electric vehicle charging. The tax is

imposed at a rate of 3 cents per kilowatt-hour on the electricity delivered or placed,

for compensation, by an electric vehicle charging station into the battery or other

energy storage device of an electric vehicle. The tax does not apply to electricity

delivered or placed for no charge or by an electric vehicle charging station located at

a residence. Under the bill, a “residence” is a place where a person resides

permanently or temporarily, except for a hotel. Any person who, for compensation,

delivers or places electricity from an electric vehicle charging station, other than an

electric vehicle charging station located at a residence, owned, operated, managed,

or leased by the person into the battery or other energy storage device of an electric

vehicle must obtain a permit from the Department of Revenue. DOR enforces and

collects the tax, and must deposit all of the revenue that it collects from the tax into

the transportation fund. The bill also exempts the sale of electricity delivered or

placed by an electric vehicle charging station into the battery or other energy storage

device of an electric vehicle from the sales and use tax.

Because this bill relates to an exemption from state or local taxes, it may be