Okla. Admin. Code § 710:55-8-3
Current through Vol. 42, No. 7, December 16, 2024
Section 710:55-8-3 - Tax rate(a)Electric vehicle charging tax. Beginning January 1, 2024, a tax of three cents ($0.03) per kilowatt hour or an equivalent thereof as determined by the Oklahoma Corporation Commission is levied on the electric current used to charge or recharge the battery or batteries of an electric vehicle.(b)Tax base. The amount of tax shall not include any fees or charges associated with the method for payment for the charging service, but shall be based only upon the rate of tax and the electricity transferred during the charging process.(c)Transactions excluded from the levy. The tax shall not be applicable to the following (1) Electric vehicles charged at a private residence at which the owner or occupant of the residence uses electric power paid for by the owner or occupant of the residence which is supplied to the residence by a regulated public utility, an electric cooperative or other wholesale level of electric supply, whether or not supplemented by electric power produced by the owner or occupant using solar energy or other methods to provide electric power to the residence.(2) Electric vehicles charged at charging stations with a charging capacity of less than fifty (50) kilowatts and charging stations that do not require payment for use.(d)Charging stations exempted from the levy. The following electric charging station classifications are exempted from the imposition of tax as provided: (1) Legacy chargers until November 1, 2041.(2) Public charging stations that have never charged a fee for their use until November 1, 2041.(e)Equivalent rate. The Oklahoma Corporation Commission shall provide the equivalent tax rate calculation, once deemed final by rule, to the Oklahoma Tax Commission for collection from businesses.Okla. Admin. Code § 710:55-8-3
Adopted by Oklahoma Register, Volume 40, Issue 22, August 1, 2023, eff. 8/11/2023Amended by Oklahoma Register, Volume 41, Issue 22, August 1, 2024, eff. 8/11/2024