Minnesota 2025-2026 Regular Session

Minnesota Senate Bill SF2092 Compare Versions

Version 1 (Old)

Version 2 (New)

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		-	1.3 charging; proposing coding for new law in Minnesota Statutes, chapter 296A.
4		-	1.4BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
5		-	1.5 Section 1. [296A.075] ELECTRIC FUEL TAX.
6		-	1.6 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
7		-	1.7the meanings given.
8		-	1.8 (b) "Charging station" means equipment by which electric fuel is transferred to the power
9		-	1.9system of an electric vehicle and the real property the equipment is located on or affixed
10		-	1.10to.
11		-	1.11 (c) "Charging station operator" means any person or lawfully recognized business entity
12		-	1.12that owns or operates a charging station in the state.
13		-	1.13 (d) "Electric fuel" means electrical energy distributed into the battery or other energy
14		-	1.14storage device of an electric vehicle to be used to power the electric vehicle.
15		-	1.15 (e) "Electric utility" has the meaning given in section 216B.38, subdivision 5.
16		-	1.16 (f) "Electric vehicle" has the meaning given in section 169.011, subdivision 26a.
17		-	1.17 (g) "Legacy chargers" means charging stations in operation before October 1, 2023, that
18		-	1.18do not have a metering system in place capable of measuring electric fuel transferred from
19		-	1.19the charging station to the electric vehicle or are incapable of measuring the time elapsed
20		-	1.20while actively charging an electric vehicle and placing a fee on the charging session.
	3	+	1.3 charging; proposing coding for new law in Minnesota Statutes, chapter 296A;
	4	+	1.4 repealing Minnesota Statutes 2024, section 168.013, subdivision 1m.
	5	+	1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
	6	+	1.6 Section 1. [296A.075] ELECTRIC FUEL TAX.
	7	+	1.7 Subdivision 1.Definitions.(a) For purposes of this section, the following terms have
	8	+	1.8the meanings given.
	9	+	1.9 (b) "Charging station" means equipment by which electric fuel is transferred to the power
	10	+	1.10system of an electric vehicle and the real property the equipment is located on or affixed
	11	+	1.11to.
	12	+	1.12 (c) "Charging station operator" means any person or lawfully recognized business entity
	13	+	1.13that owns or operates a charging station in the state.
	14	+	1.14 (d) "Electric fuel" means electrical energy distributed into the battery or other energy
	15	+	1.15storage device of an electric vehicle to be used to power the electric vehicle.
	16	+	1.16 (e) "Electric utility" has the meaning given in section 216B.38, subdivision 5.
	17	+	1.17 (f) "Electric vehicle" has the meaning given in section 169.011, subdivision 26a.
	18	+	1.18 (g) "Legacy chargers" means charging stations in operation before October 1, 2023, that
	19	+	1.19do not have a metering system in place capable of measuring electric fuel transferred from
	20	+	1.20the charging station to the electric vehicle or are incapable of measuring the time elapsed
	21	+	1.21while actively charging an electric vehicle and placing a fee on the charging session.
21	22		1Section 1.
22		-	~~S2092-1 1st Engrossment~~~~SF2092~~ REVISOR KRB
	23	+	25-04198 as introduced02/21/25 REVISOR KRB/LJ
23	24		SENATE
24	25		STATE OF MINNESOTA
25	26		S.F. No. 2092NINETY-FOURTH SESSION
26		-	(SENATE AUTHORS: JOHNSON STEWART~~, Dibble~~ and ~~Howe~~)
	27	+	(SENATE AUTHORS: JOHNSON STEWART and Dibble)
27	28		OFFICIAL STATUSD-PGDATE
28		-	Introduction and first reading61503/03/2025
29		-	Referred to Transportation
30		-	Comm report: Amended, No recommendation, re-referred to Taxes04/01/2025
31		-	Author added Howe 2.1 (h) "Public charging station" means a location at which a charging station operator
	29	+	Introduction and first reading03/03/2025
	30	+	Referred to Transportation 2.1 (h) "Public charging station" means a location at which a charging station operator
32	31		2.2conducts for-profit business using a metered system for the delivery of electric fuel to an
33	32		2.3electric vehicle and charges the customer either for the electric fuel transferred to the power
34	33		2.4system of the electric vehicle or for the duration of time during which electric fuel is
35	34		2.5transferred to the power system of the electric vehicle.
36	35		2.6 (i) "Residence" means the place where a person resides, permanently or temporarily.
37	36		2.7 Subd. 2.Tax imposed on electric fuel.(a) On and after October 1, 2025, a tax of five
38	37		2.8cents is imposed on each kilowatt hour of electric fuel delivered or placed into the battery
39	38		2.9or other energy storage device of an electric vehicle at a public charging station.
40	39		2.10 (b) The tax imposed under this subdivision must be remitted monthly by each charging
41	40		2.11station operator to the commissioner of revenue for deposit no later than the 20th day of
42	41		2.12the month following the month during which the electric charging for an electric vehicle
43	42		2.13occurred. The tax must be remitted on a form prescribed by the commissioner of revenue.
44	43		2.14 (c) The commissioner must deposit the proceeds from the tax imposed under this
45		-	2.15subdivision in the highway user tax distribution fund under section 161.045.
46		-	2.16 (d) The tax authorized under this subdivision is based on the rate of tax and electric fuel
47		-	2.17transferred during the charging process but does not include any taxes under chapter 297A
48		-	2.18or fees or charges associated with the method of payment for the charging service.
49		-	2.19 (e) The tax imposed under this subdivision is not applicable to electric vehicles charged
50		-	2.20at a private residence at which the owner or occupant of the residence uses electric power
51		-	2.21paid for by the owner or occupant of the residence and that is supplied to the residence by
52		-	2.22an electric utility.
53		-	2.23 (f) The tax imposed under this subdivision is not applicable to electric vehicles charged
54		-	2.24at charging stations with a charging capacity of less than 50 kilowatts and charging stations
55		-	2.25that do not require payment for use.
56		-	2.26 (g) Any public charging station that begins operations on or after October 1, 2025, must
57		-	2.27use a metering system that can impose the cost for the charging service using a unit per
58		-	2.28kilowatt hour.
59		-	2.29 (h) Legacy chargers are exempt from the tax levied under this subdivision until January
60		-	2.301, 2032.
	44	+	2.15subdivision as follows:
	45	+	2.16 (1) 50 percent to the highway user tax distribution fund under section 161.045; and
	46	+	2.17 (2) 50 percent to the transportation advancement account under section 174.49.
	47	+	2.18 (d) The tax authorized under this subdivision is based on the rate of tax and electric fuel
	48	+	2.19transferred during the charging process but does not include any taxes under chapter 297A
	49	+	2.20or fees or charges associated with the method of payment for the charging service.
	50	+	2.21 (e) The tax imposed under this subdivision is not applicable to electric vehicles charged
	51	+	2.22at a private residence at which the owner or occupant of the residence uses electric power
	52	+	2.23paid for by the owner or occupant of the residence and that is supplied to the residence by
	53	+	2.24an electric utility.
	54	+	2.25 (f) The tax imposed under this subdivision is not applicable to electric vehicles charged
	55	+	2.26at charging stations with a charging capacity of less than 50 kilowatts and charging stations
	56	+	2.27that do not require payment for use.
	57	+	2.28 (g) Any public charging station that begins operations on or after October 1, 2025, must
	58	+	2.29use a metering system that can impose the cost for the charging service using a unit per
	59	+	2.30kilowatt hour.
	60	+	2.31 (h) Legacy chargers are exempt from the tax levied under this subdivision until January
	61	+	2.321, 2032.
61	62		2Section 1.
62		-	S2092-1 1st EngrossmentSF2092 REVISOR KRB
	63	+	25-04198 as introduced02/21/25 REVISOR KRB/LJ 3.1 Sec. 2. REPEALER.
	64	+	3.2 Minnesota Statutes 2024, section 168.013, subdivision 1m, is repealed.
	65	+	3Sec. 2.
	66	+	25-04198 as introduced02/21/25 REVISOR KRB/LJ 168.013 VEHICLE REGISTRATION TAXES.
	67	+	Subd. 1m.Electric vehicle.In addition to the tax under subdivision 1a, a surcharge of $75 is
	68	+	imposed for an all-electric vehicle, as defined in section 169.011, subdivision 1a. Notwithstanding
	69	+	subdivision 8, revenue from the fee imposed under this subdivision must be deposited in the highway
	70	+	user tax distribution fund.
	71	+	1R
	72	+	APPENDIX
	73	+	Repealed Minnesota Statutes: 25-04198