Oklahoma 2024 Regular Session

Oklahoma House Bill HB2315 Compare Versions

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28+ENGROSSED SENATE AMENDMENT
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331 BILL NO. 2315 By: Hilbert of the House
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533 and
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735 Gollihare of the Senate
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937
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40+An Act relating to revenue and taxation; amending 68
41+O.S. 2021, Sections 6504, 6506 and 6508 , which relate
42+to the Driving on Road Infrastructure with Vehicles
43+of Electricity Act of 2021; modifying provisions
44+related to determination of tax rate; modifying
45+reporting date for tax; modifying requirements with
46+respect to the Oklahoma Tax Commission ; eliminating
47+requirement for certain administrative rules; and
48+providing an effective date.
1249
13-An Act relating to electric vehicle charging tax;
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54+AMENDMENT NO. 1. Page 1, strike the title, enacting clause and
55+entire bill and insert
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58+“An Act relating to electric vehicle charging tax;
1459 amending 68 O.S. 2021, Sections 6504, 6506, and 6508,
1560 which relate to the Driving on Road Infrastructure
1661 with Vehicles of Electricity (DRIVE) Act of 2021;
1762 modifying provisions related to determination of tax
1863 rate; modifying reporting and remittance date for
1964 tax; modifying requirements with respect to the
20-Oklahoma Tax Commission; updating statutory
65+Oklahoma Tax Commission; eliminating requirement for
66+certain administrative rules; imposing duties on
67+Corporation Commission; providing for certain
68+administrative determinations; updating statutory
2169 reference; and providing an effective date .
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26-SUBJECT: Electric vehicle charging tax
74+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
2775
28-BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
76+ENGR. S. A. TO ENGR. H. B. NO. 2315 Page 2 1
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30101 SECTION 1. AMENDATORY 68 O.S . 2021, Section 6504, is
31102 amended to read as follows:
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33103 Section 6504. A. There is hereby imposed a tax of three cents
34104 ($0.03) per kilowatt hour or its equivalent, as determined by the
35105 Oklahoma Tax Corporation Commission, on the electric current used to
36106 charge or recharge the battery or batteries of an electric veh icle.
37107 The tax shall be levied beginning January 1, 2024.
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39108 B. The amount of tax prescribed or authorized by this section
40109 shall not include any fees or charges associated with the method for
41110 payment for the charging service, but shall be based only upon the
42111 rate of tax and the electricity transferred during the charging
43112 process.
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45113 C. The tax imposed pursuant to this section shall not be
46-applicable to electric vehicles charged at a private residence at ENR. H. B. NO. 2315 Page 2
114+applicable to electric vehicles charged at a private residence at
47115 which the owner or occupant of the residence uses electric power
48116 paid for by the owner or occupant of the residence which is supplied
49117 to the residence by a regulated public utility, an electric
50118 cooperative or other wholesale level of electric supply, wheth er or
51119 not supplemented by electric power produced by the o wner or occupant
52120 using solar energy or other methods to provide electric power to the
53121 residence.
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55122 D. The tax imposed pursuant to this section shall not be
56123 applicable to electr ic vehicles charged at charging stations with a
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57150 charging capacity of less than fi fty (50) kilowatts and charging
58151 stations that do not require payment for use.
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60152 E. In order to determine an equivalent measurement as required
61153 in subsection A of this section, the Oklahoma Tax Corporation
62154 Commission shall promulgate rules that allow businesses, based on
63155 the average cost that such business charged customers at the
64156 business’s charging stations in the preceding year, to charge the
65157 tax on a statewide percentage basis equivalent to the am ount of tax
66158 that would otherwise have been charged had the rate provided in
67159 subsection A of this section been applied in the preceding year.
68160 The percentage basis equivalent shall be recalculated annually in
69161 conjunction with the Oklahoma Tax through an administrative process
70-outlined in Oklahoma Corporation Commission rules. Parties who wish
71-to challenge the admi nistrative calculation shall follow the proc ess
162+outlined in Corporation Commission rules. Parties who wish to
163+challenge the administrative calculation shall follow the proc ess
72164 outlined in Commissio n rules. Businesses with multiple charging
73165 station locations in the state shall be authorized t o utilize the
74166 same percentage basis equivalent a t all such locations. The
75-Oklahoma Corporation Commission shall provide the calculation , once
76-deemed final by rule, to t he Oklahoma Tax Commission for collection
77-from businesses.
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167+Corporation Commission shall provide the calculation , once deemed
168+final by rule, to the Oklahoma Tax Commission for collection from
169+businesses.
79170 SECTION 2. AMENDATORY 68 O.S. 2021, Section 6506, is
80171 amended to read as follows:
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82172 Section 6506. A. The For the period beginning January 1, 2024,
83173 and ending December 31, 2 028, the tax imposed pursuant to the
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84200 provisions of Section 4 6504 of this act title shall be remitted
85201 monthly annually, not later than the twenty-seventh day of the first
86202 month following the annual period, by each charging statio n owner or
87203 operator. For the periods beginning January 1, 2029, and all
88204 subsequent periods, the tax imposed pursuant to the provisions of
89205 Section 6504 of this title shall b e remitted quarterly, not later
90-than the twenty-seventh day of the first month foll owing the ENR. H. B. NO. 2315 Page 3
206+than the twenty-seventh day of the first month foll owing the
91207 quarterly period. The tax shall be remitted using such forms as the
92208 Oklahoma Tax Commission may pr escribe for that purpose.
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94209 B. The tax and any Any required report shall be filed with the
95-Oklahoma Tax Commission not later than the twentieth day of the
96-month following the month dur ing which the electric charging for an
210+Tax Commission not later than the twentieth day of the month
211+following the month dur ing which the electric charging for an
97212 electric vehicle occurred no later than the day taxes are required
98213 to be remitted pursuant to subsection A of this section.
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100214 C. The charging station owner or operator shall separately
101215 state on any invoice or billing document provided to the customer
102216 the amount of the tax imposed pur suant to Section 4 6504 of this act
103217 title and shall not include the tax amount in the total amount
104218 billed to the customer.
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106219 D. The provisions of this section shall not prohibit a charging
107220 station owner or operator from imposing a fee or charge in addition
108221 to the kilowatt hour or other equivalent unit of mea surement for the
109222 transfer of electric power to an electric vehicle.
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111249 E. Legacy chargers shal l be exempt from remitting the tax
112250 levied in this section until November 1, 2041.
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114251 F. Public charging stations that have ne ver charged a fee for
115252 their use shall be exempt from remitting the tax levied in this
116253 section until November 1, 2041.
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118254 SECTION 3. AMENDATORY 68 O.S. 2021, Section 6508, is
119255 amended to read as follows:
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121256 Section 6508. A. Except for charging stations with a charging
122257 capacity of less than fifty (50) kilowatts, and charging s tations
123258 that do not require payment for use, all charging stations in
124259 operation prior to the effective date of this act November 1, 2021,
125260 shall register with the Oklahoma Tax Commission not later than
126261 January 31, 2024. The Oklahoma Tax Commission shall provide or make
127262 available updated registration info rmation to the Oklahoma
128263 Corporation Commission.
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130264 B. For a charging station which requires payment for its use
131265 and begins operations for the first time on or after November 1,
132266 2021, the charging station owner or operator shall register with the
133267 Oklahoma Tax Commission not later than fifteen (15) days after the
134268 date as of which the first business operations at the station site
135-begin or by January 31, 2024, whicheve r is later. ENR. H. B. NO. 2315 Page 4
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269+begin or by January 31, 2024, whichever is later.
137270 C. Any public charging station for an electric vehic le
138271 constructed or which begins operations for the first time on or
139272 after November 1, 2021, shall use the effective date of this act
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140299 shall utilize a metering system that is capab le of imposing the cost
141300 for the charging service using a unit per kilowatt hour or an
142301 equivalent a comparable measurement as determined by the Tax
143-Commission, such as time elapsed while charging, and the charging
302+Commission, such as time elapsed while charging and the chargin g
144303 capacity of the charging station, or such as the process described
145304 in subsection E of Section 1 of this act. The metering system shall
146305 include a system by which an audit of the electricity supplied
147306 through the system may be performed to determine the amount of
148307 electricity transferred to a customer and the cost charged by the
149308 charging station owner or operator f or each unit of electricity
150309 transferred.
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152310 D. The Oklahoma Tax Commission shall have the authority to
153311 inspect the premises and equipment of any charging station owner or
154312 operator to enforce compliance with the provisions of this section.
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156313 E. If a charging station owner or operator fails to remit the
157314 tax as required by the provisions of this act the Driving on Road
158315 Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the
159316 Oklahoma Tax Commission shall begin proceedings to terminate the
160317 charging station owner or op erator license to do business for
161318 failure to remit in the same manner as prescribed by law for failure
162319 to remit sales tax.
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164-SECTION 4. This act shall become effective November 1, 2023.
320+SECTION 4. This act shall become effective November 1, 2023.”
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173-Passed the House of Representative s the 8th day of May, 2023.
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177- Presiding Officer of the House
178- of Representatives
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181350 Passed the Senate the 26th day of April, 2023.
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185354 Presiding Officer of the Senate
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189-OFFICE OF THE GOVERNOR
190-Received by the Office of the Governor this ____________________
191-day of ___________________, 20_______, at _______ o'clock _______ M.
192-By: _________________________________
193-Approved by the Governor of the State of Oklahoma this _____ ____
194-day of _____________ ______, 20_______, at _______ o'clock _______ M.
357+Passed the House of Representative s the ____ day of __________,
358+2023.
195359
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197- _________________________________
198- Governor of the State of Oklahoma
199361
200-OFFICE OF THE SECRETARY OF STATE
201-Received by the Office of the Secretary of State this __________
202-day of ___________________, 20______ _, at _______ o'clock _______ M.
203-By: _________________________________
362+ Presiding Officer of the House
363+ of Representatives
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390+ENGROSSED HOUSE
391+BILL NO. 2315 By: Hilbert of the House
392+
393+ and
394+
395+ Gollihare of the Senate
396+
397+
398+
399+
400+An Act relating to revenue and taxation; amending 68
401+O.S. 2021, Sections 6504, 6506 and 6508 , which relate
402+to the Driving on Road Infrastructure with Vehicles
403+of Electricity Act of 2021; modifying provisions
404+related to determination of tax rate; modifying
405+reporting date for tax; modifying requirements with
406+respect to the Oklahoma Tax Commission ; eliminating
407+requirement for certain administrative rules; and
408+providing an effective date.
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413+
414+BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
415+SECTION 5. AMENDATORY 68 O.S . 2021, Section 6504, is
416+amended to read as follows:
417+Section 6504. A. There is hereby imposed a tax of three cents
418+($0.03) per kilowatt hour or its equivalent, as determined by the
419+Oklahoma Tax Corporation Commission, on the electric current used to
420+charge or recharge the battery or batteries of an electric vehicle.
421+The tax shall be levied beginning January 1, 2024.
422+B. The amount of tax prescribed or authorized by this section
423+shall not include any fees or charges associated with the method for
424+payment for the charging service, but shall be based only upon the
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451+rate of tax and the electricity transferred during the charging
452+process.
453+C. The tax imposed pursuant to this section shall not be
454+applicable to electric vehicles charged at a private residence at
455+which the owner or occupant of the residence uses electric powe r
456+paid for by the owner or occupant of the residence which is suppl ied
457+to the residence by a regulated public utility, an electric
458+cooperative or other wholesale level of electric supply, wheth er or
459+not supplemented by electric power produced by the owner or occupant
460+using solar energy or other methods to provide electric power to the
461+residence.
462+D. The tax imposed pursuant to this section shall not be
463+applicable to electr ic vehicles charged at charging stations with a
464+charging capacity of less than fifty ( 50) kilowatts and charging
465+stations that do not require payment fo r use.
466+E. In order to determine an equivalent measurement as required
467+in subsection A of this section, the Oklahoma Tax Corporation
468+Commission shall promulgate rules that allow businesses, based on
469+the average cost that such business charged customers at the
470+business's charging stations in the preceding year, to charge the
471+tax on a percentage basis equivalent to the am ount of tax that would
472+otherwise have been charged had the rate provided in subsection A of
473+this section been applied in the preceding year. The percentage
474+basis equivalent shall be recalculated annually in conjuncti on with
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501+the Oklahoma Tax Corporation Commission. Businesses with multiple
502+charging station locations in the state shall be authorized t o
503+utilize the same percentage basis equivalent a t all such locations.
504+SECTION 6. AMENDATORY 68 O.S. 2021, Section 6506, is
505+amended to read as follows:
506+Section 6506. A. The tax imposed pursuant to the provisions of
507+Section 4 6503 of this act title shall be remitted monthly by each
508+charging station owner or operator. The tax shall b e remitted using
509+such forms as the Oklahoma Tax Commission may pr escribe for that
510+purpose.
511+B. The tax and any required report shall be filed with the Tax
512+Commission not later than the twentieth twenty-seventh day of the
513+month following the month during which the electric charging for an
514+electric vehicle occurred.
515+C. The charging station owner or operator shall separately
516+state on any invoice or billing document provided to the customer
517+the amount of the tax imposed pur suant to Section 4 6503 of this act
518+title and shall not include the tax amount in the total amount
519+billed to the customer.
520+D. The provisions of this section shall not prohibit a charging
521+station owner or operator from imposing a fee or charge in addition
522+to the kilowatt hour or other equivalent unit of mea surement for the
523+transfer of electric power to an electric vehicle.
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525+ENGR. H. B. NO. 2315 Page 4 1
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550+E. Legacy chargers shal l be exempt from remitting the tax
551+levied in this section until November 1, 2041.
552+F. Public charging stations that have ne ver charged a fee for
553+their use shall be exempt from remitting the tax levied in this
554+section until November 1, 2041.
555+SECTION 7. AMENDATORY 68 O.S. 202 1, Section 6508, is
556+amended to read as follows:
557+Section 6508. A. Except for charging stations with a charging
558+capacity of less than fifty (50) kilowatts, and charging s tations
559+that do not require payment for use, all charging stations in
560+operation prior to the effective date of this act shall regist er
561+with the Oklahoma Tax Commission not later than January 31, 2024.
562+The Oklahoma Tax Commission shall provide or make avai lable updated
563+registration information to the Oklahoma Corpora tion Commission.
564+B. For a charging station which requires payment for its use
565+and begins operations for the first time on or after November 1,
566+2021, the charging station owner or operator shall register with the
567+Oklahoma Tax Commission not later than fift een (15) days after the
568+date as of which the first business operations at the station site
569+begin or by January 31, 2024, whichever is later.
570+C. Any public charging station for an electric vehic le
571+constructed or which begins operations for the first time o n or
572+after November 1, 2021, shall use a metering system that is capab le
573+of imposing the cost for the charging service using a unit per
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600+kilowatt hour or an equivalent measurement as determined by the Tax
601+Oklahoma Corporation Commission, such as time elapsed while charging
602+and the charging capacity of the charging station, or such as the
603+process described in subsection E of Section 1 6504 of this act
604+title. The metering system shall include a system by which an audit
605+of the electricity supplied t hrough the system may be perfo rmed to
606+determine the amount of electricity transferred to a customer and
607+the cost charged by the charging station owner or operator f or each
608+unit of electricity transferred.
609+D. The Oklahoma Tax Commission shall have the auth ority to
610+inspect the premises and equipment of any charging station owner or
611+operator to enforce compliance with the provisions of this section.
612+E. If a charging station owner or operator fails to remit the
613+tax as required by the provisions of this act, t he Oklahoma Tax
614+Commission shall begin proceedings to terminate the charging station
615+owner or operator license to do business for failure to remit in the
616+same manner as prescribed by law for failure to remit sales tax.
617+SECTION 8. This act shall become effective November 1, 2023.
618+
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644+Passed the House of Representatives the 8th day of March, 2023.
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649+ Presiding Officer of the House
650+ of Representatives
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653+
654+Passed the Senate the ___ day of __________, 2023.
655+
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659+ Presiding Officer of the Senate
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