§ 59-30-102 — Imposition -- Rate -- Revenue distribution.

(1) There is levied a tax upon the retail sale of:

(1)(a) electric current sold by a charging station operator to charge or recharge an electric vehicle; and
(1)(b) a charging station subscription by a charging station operator to charge or recharge an electric vehicle.
(2) The tax levied under Subsection (1) is imposed at a rate of 12.5% for a charging station operator that charges:

(2)(a) per kilowatt hour as described in Subsection (4)(a);
(2)(b) per hour as described in Subsection (4)(a);
(2)(c) a subscription fee for charging services as described in Subsection (4)(b); or
(2)(d) a combination of Subsections (2)(a) through (c).
(3) (3)(a) A charging station operator shall remit a return on the tax imposed in Subsection (1) in an electronic format approved by the commission on the same schedule as the charging station operator's sales and use tax filing.
(3)(b) The tax amount reported on the return described in Subsection (3)(a) is due and payable according to the same terms and schedule as the charging station operator's sales and use tax remittance schedule.
(4) (4)(a) For a charging station operator that charges a fee per kilowatt hour, the charging station operator shall furnish with each sale an itemized invoice, including:
(4)(a)(i) the name of the charging station operator;
(4)(a)(ii) the date of sale;
(4)(a)(iii) the number of kilowatt hours sold, or the length of time using the charging station;
(4)(a)(iv) the sales price per kilowatt hour, or per hour for use of the charging station; and
(4)(a)(v) the total sales price of the transaction.
(4)(b) For a charging station operator that charges a fee for a charging station subscription, the charging station operator shall furnish with each sale an itemized invoice, including:
(4)(b)(i) the name of the charging station operator;
(4)(b)(ii) the date of sale;
(4)(b)(iii) the subscription price; and
(4)(b)(iv) the total sales price of the transaction.
(4)(c) In addition to the information required in Subsection (4)(a) or (b), a charging station operator shall ensure that an invoice indicates on a separate line the tax imposed under Subsection (1).
(5) In addition to the tax required by this part, a charging station operator shall pay a penalty as provided in Section 59-1-401, plus interest at the rate and in the manner prescribed in Section 59-1-402, if the charging station operator subject to this section fails to:

(5)(a) pay the tax prescribed by this section by the due date described in Subsection (3); or
(5)(b) file a return required by this section by the due date described in Subsection (3).
(6) The commission shall deposit revenue from the tax imposed in Subsection (1) into the Transportation Fund.

Legislative History

Enacted by Chapter 464, 2023 General Session