Minnesota 2025-2026 Regular Session

Minnesota House Bill HF3189 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1.1 A bill for an act
2	2	1.2 relating to transportation; imposing a kilowatt per hour tax for electric vehicle
3	3	1.3 charging; proposing coding for new law in Minnesota Statutes, chapter 296A;
4	4	1.4 repealing Minnesota Statutes 2024, section 168.013, subdivision 1m.
5	5	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
6	6	1.6 Section 1. [296A.075] ELECTRIC FUEL TAX.
7	7	1.7 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
8	8	1.8the meanings given.
9	9	1.9 (b) "Charging station" means equipment by which electric fuel is transferred to the power
10	10	1.10system of an electric vehicle and the real property the equipment is located on or affixed
11	11	1.11to.
12	12	1.12 (c) "Charging station operator" means any person or lawfully recognized business entity
13	13	1.13that owns or operates a charging station in the state.
14	14	1.14 (d) "Electric fuel" means electrical energy distributed into the battery or other energy
15	15	1.15storage device of an electric vehicle to be used to power the electric vehicle.
16	16	1.16 (e) "Electric utility" has the meaning given in section 216B.38, subdivision 5.
17	17	1.17 (f) "Electric vehicle" has the meaning given in section 169.011, subdivision 26a.
18	18	1.18 (g) "Legacy chargers" means charging stations in operation before October 1, 2023, that
19	19	1.19do not have a metering system in place capable of measuring electric fuel transferred from
20	20	1.20the charging station to the electric vehicle or are incapable of measuring the time elapsed
21	21	1.21while actively charging an electric vehicle and placing a fee on the charging session.
22	22	1Section 1.
23	23	REVISOR KRB/LJ 25-0419802/21/25
24	24	State of Minnesota
25	25	This Document can be made available
26	26	in alternative formats upon request
27	27	HOUSE OF REPRESENTATIVES
28	28	H. F. No. 3189
29	29	NINETY-FOURTH SESSION
30	30	Authored by Koegel, Murphy, Hortman, Joy and Duran04/21/2025
31	31	The bill was read for the first time and referred to the Committee on Transportation Finance and Policy 2.1 (h) "Public charging station" means a location at which a charging station operator
32	32	2.2conducts for-profit business using a metered system for the delivery of electric fuel to an
33	33	2.3electric vehicle and charges the customer either for the electric fuel transferred to the power
34	34	2.4system of the electric vehicle or for the duration of time during which electric fuel is
35	35	2.5transferred to the power system of the electric vehicle.
36	36	2.6 (i) "Residence" means the place where a person resides, permanently or temporarily.
37	37	2.7 Subd. 2.Tax imposed on electric fuel.(a) On and after October 1, 2025, a tax of five
38	38	2.8cents is imposed on each kilowatt hour of electric fuel delivered or placed into the battery
39	39	2.9or other energy storage device of an electric vehicle at a public charging station.
40	40	2.10 (b) The tax imposed under this subdivision must be remitted monthly by each charging
41	41	2.11station operator to the commissioner of revenue for deposit no later than the 20th day of
42	42	2.12the month following the month during which the electric charging for an electric vehicle
43	43	2.13occurred. The tax must be remitted on a form prescribed by the commissioner of revenue.
44	44	2.14 (c) The commissioner must deposit the proceeds from the tax imposed under this
45	45	2.15subdivision as follows:
46	46	2.16 (1) 50 percent to the highway user tax distribution fund under section 161.045; and
47	47	2.17 (2) 50 percent to the transportation advancement account under section 174.49.
48	48	2.18 (d) The tax authorized under this subdivision is based on the rate of tax and electric fuel
49	49	2.19transferred during the charging process but does not include any taxes under chapter 297A
50	50	2.20or fees or charges associated with the method of payment for the charging service.
51	51	2.21 (e) The tax imposed under this subdivision is not applicable to electric vehicles charged
52	52	2.22at a private residence at which the owner or occupant of the residence uses electric power
53	53	2.23paid for by the owner or occupant of the residence and that is supplied to the residence by
54	54	2.24an electric utility.
55	55	2.25 (f) The tax imposed under this subdivision is not applicable to electric vehicles charged
56	56	2.26at charging stations with a charging capacity of less than 50 kilowatts and charging stations
57	57	2.27that do not require payment for use.
58	58	2.28 (g) Any public charging station that begins operations on or after October 1, 2025, must
59	59	2.29use a metering system that can impose the cost for the charging service using a unit per
60	60	2.30kilowatt hour.
61	61	2.31 (h) Legacy chargers are exempt from the tax levied under this subdivision until January
62	62	2.321, 2032.
63	63	2Section 1.
64	64	REVISOR KRB/LJ 25-0419802/21/25 3.1 Sec. 2. REPEALER.
65	65	3.2 Minnesota Statutes 2024, section 168.013, subdivision 1m, is repealed.
66	66	3Sec. 2.
67	67	REVISOR KRB/LJ 25-0419802/21/25 168.013 VEHICLE REGISTRATION TAXES.
68	68	Subd. 1m.Electric vehicle.In addition to the tax under subdivision 1a, a surcharge of $75 is
69	69	imposed for an all-electric vehicle, as defined in section 169.011, subdivision 1a. Notwithstanding
70	70	subdivision 8, revenue from the fee imposed under this subdivision must be deposited in the highway
71	71	user tax distribution fund.
72	72	1R
73	73	APPENDIX
74	74	Repealed Minnesota Statutes: 25-04198