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3 | + | ENGR. S. A. TO ENGR. H. B. NO. 2315 Page 1 1 | |
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28 | + | ENGROSSED SENATE AMENDMENT | |
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30 | + | ENGROSSED HOUSE | |
3 | 31 | BILL NO. 2315 By: Hilbert of the House | |
4 | 32 | ||
5 | 33 | and | |
6 | 34 | ||
7 | 35 | Gollihare of the Senate | |
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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. | |
12 | 49 | ||
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; | |
14 | 59 | amending 68 O.S. 2021, Sections 6504, 6506, and 6508, | |
15 | 60 | which relate to the Driving on Road Infrastructure | |
16 | 61 | with Vehicles of Electricity (DRIVE) Act of 2021; | |
17 | 62 | modifying provisions related to determination of tax | |
18 | 63 | rate; modifying reporting and remittance date for | |
19 | 64 | 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 | |
21 | 69 | reference; and providing an effective date . | |
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74 | + | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: | |
27 | 75 | ||
28 | - | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: | |
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30 | 101 | SECTION 1. AMENDATORY 68 O.S . 2021, Section 6504, is | |
31 | 102 | amended to read as follows: | |
32 | - | ||
33 | 103 | Section 6504. A. There is hereby imposed a tax of three cents | |
34 | 104 | ($0.03) per kilowatt hour or its equivalent, as determined by the | |
35 | 105 | Oklahoma Tax Corporation Commission, on the electric current used to | |
36 | 106 | charge or recharge the battery or batteries of an electric veh icle. | |
37 | 107 | The tax shall be levied beginning January 1, 2024. | |
38 | - | ||
39 | 108 | B. The amount of tax prescribed or authorized by this section | |
40 | 109 | shall not include any fees or charges associated with the method for | |
41 | 110 | payment for the charging service, but shall be based only upon the | |
42 | 111 | rate of tax and the electricity transferred during the charging | |
43 | 112 | process. | |
44 | - | ||
45 | 113 | C. The tax imposed pursuant to this section shall not be | |
46 | - | applicable to electric vehicles charged at a private residence at | |
114 | + | applicable to electric vehicles charged at a private residence at | |
47 | 115 | which the owner or occupant of the residence uses electric power | |
48 | 116 | paid for by the owner or occupant of the residence which is supplied | |
49 | 117 | to the residence by a regulated public utility, an electric | |
50 | 118 | cooperative or other wholesale level of electric supply, wheth er or | |
51 | 119 | not supplemented by electric power produced by the o wner or occupant | |
52 | 120 | using solar energy or other methods to provide electric power to the | |
53 | 121 | residence. | |
54 | - | ||
55 | 122 | D. The tax imposed pursuant to this section shall not be | |
56 | 123 | applicable to electr ic vehicles charged at charging stations with a | |
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57 | 150 | charging capacity of less than fi fty (50) kilowatts and charging | |
58 | 151 | stations that do not require payment for use. | |
59 | - | ||
60 | 152 | E. In order to determine an equivalent measurement as required | |
61 | 153 | in subsection A of this section, the Oklahoma Tax Corporation | |
62 | 154 | Commission shall promulgate rules that allow businesses, based on | |
63 | 155 | the average cost that such business charged customers at the | |
64 | 156 | business’s charging stations in the preceding year, to charge the | |
65 | 157 | tax on a statewide percentage basis equivalent to the am ount of tax | |
66 | 158 | that would otherwise have been charged had the rate provided in | |
67 | 159 | subsection A of this section been applied in the preceding year. | |
68 | 160 | The percentage basis equivalent shall be recalculated annually in | |
69 | 161 | conjunction with the Oklahoma Tax through an administrative process | |
70 | - | outlined in | |
71 | - | ||
162 | + | outlined in Corporation Commission rules. Parties who wish to | |
163 | + | challenge the administrative calculation shall follow the proc ess | |
72 | 164 | outlined in Commissio n rules. Businesses with multiple charging | |
73 | 165 | station locations in the state shall be authorized t o utilize the | |
74 | 166 | 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. | |
78 | - | ||
167 | + | Corporation Commission shall provide the calculation , once deemed | |
168 | + | final by rule, to the Oklahoma Tax Commission for collection from | |
169 | + | businesses. | |
79 | 170 | SECTION 2. AMENDATORY 68 O.S. 2021, Section 6506, is | |
80 | 171 | amended to read as follows: | |
81 | - | ||
82 | 172 | Section 6506. A. The For the period beginning January 1, 2024, | |
83 | 173 | and ending December 31, 2 028, the tax imposed pursuant to the | |
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84 | 200 | provisions of Section 4 6504 of this act title shall be remitted | |
85 | 201 | monthly annually, not later than the twenty-seventh day of the first | |
86 | 202 | month following the annual period, by each charging statio n owner or | |
87 | 203 | operator. For the periods beginning January 1, 2029, and all | |
88 | 204 | subsequent periods, the tax imposed pursuant to the provisions of | |
89 | 205 | 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 | |
206 | + | than the twenty-seventh day of the first month foll owing the | |
91 | 207 | quarterly period. The tax shall be remitted using such forms as the | |
92 | 208 | Oklahoma Tax Commission may pr escribe for that purpose. | |
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94 | 209 | B. The tax and any Any required report shall be filed with the | |
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210 | + | Tax Commission not later than the twentieth day of the month | |
211 | + | following the month dur ing which the electric charging for an | |
97 | 212 | electric vehicle occurred no later than the day taxes are required | |
98 | 213 | to be remitted pursuant to subsection A of this section. | |
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100 | 214 | C. The charging station owner or operator shall separately | |
101 | 215 | state on any invoice or billing document provided to the customer | |
102 | 216 | the amount of the tax imposed pur suant to Section 4 6504 of this act | |
103 | 217 | title and shall not include the tax amount in the total amount | |
104 | 218 | billed to the customer. | |
105 | - | ||
106 | 219 | D. The provisions of this section shall not prohibit a charging | |
107 | 220 | station owner or operator from imposing a fee or charge in addition | |
108 | 221 | to the kilowatt hour or other equivalent unit of mea surement for the | |
109 | 222 | transfer of electric power to an electric vehicle. | |
110 | 223 | ||
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111 | 249 | E. Legacy chargers shal l be exempt from remitting the tax | |
112 | 250 | levied in this section until November 1, 2041. | |
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114 | 251 | F. Public charging stations that have ne ver charged a fee for | |
115 | 252 | their use shall be exempt from remitting the tax levied in this | |
116 | 253 | section until November 1, 2041. | |
117 | - | ||
118 | 254 | SECTION 3. AMENDATORY 68 O.S. 2021, Section 6508, is | |
119 | 255 | amended to read as follows: | |
120 | - | ||
121 | 256 | Section 6508. A. Except for charging stations with a charging | |
122 | 257 | capacity of less than fifty (50) kilowatts, and charging s tations | |
123 | 258 | that do not require payment for use, all charging stations in | |
124 | 259 | operation prior to the effective date of this act November 1, 2021, | |
125 | 260 | shall register with the Oklahoma Tax Commission not later than | |
126 | 261 | January 31, 2024. The Oklahoma Tax Commission shall provide or make | |
127 | 262 | available updated registration info rmation to the Oklahoma | |
128 | 263 | Corporation Commission. | |
129 | - | ||
130 | 264 | B. For a charging station which requires payment for its use | |
131 | 265 | and begins operations for the first time on or after November 1, | |
132 | 266 | 2021, the charging station owner or operator shall register with the | |
133 | 267 | Oklahoma Tax Commission not later than fifteen (15) days after the | |
134 | 268 | 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. | |
137 | 270 | C. Any public charging station for an electric vehic le | |
138 | 271 | constructed or which begins operations for the first time on or | |
139 | 272 | after November 1, 2021, shall use the effective date of this act | |
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140 | 299 | shall utilize a metering system that is capab le of imposing the cost | |
141 | 300 | for the charging service using a unit per kilowatt hour or an | |
142 | 301 | equivalent a comparable measurement as determined by the Tax | |
143 | - | Commission, such as time elapsed while charging | |
302 | + | Commission, such as time elapsed while charging and the chargin g | |
144 | 303 | capacity of the charging station, or such as the process described | |
145 | 304 | in subsection E of Section 1 of this act. The metering system shall | |
146 | 305 | include a system by which an audit of the electricity supplied | |
147 | 306 | through the system may be performed to determine the amount of | |
148 | 307 | electricity transferred to a customer and the cost charged by the | |
149 | 308 | charging station owner or operator f or each unit of electricity | |
150 | 309 | transferred. | |
151 | - | ||
152 | 310 | D. The Oklahoma Tax Commission shall have the authority to | |
153 | 311 | inspect the premises and equipment of any charging station owner or | |
154 | 312 | operator to enforce compliance with the provisions of this section. | |
155 | - | ||
156 | 313 | E. If a charging station owner or operator fails to remit the | |
157 | 314 | tax as required by the provisions of this act the Driving on Road | |
158 | 315 | Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the | |
159 | 316 | Oklahoma Tax Commission shall begin proceedings to terminate the | |
160 | 317 | charging station owner or op erator license to do business for | |
161 | 318 | failure to remit in the same manner as prescribed by law for failure | |
162 | 319 | to remit sales tax. | |
163 | - | ||
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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171 | - | ENR. H. B. NO. 2315 Page 5 | |
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173 | - | Passed the House of Representative s the 8th day of May, 2023. | |
174 | - | ||
175 | - | ||
176 | - | ||
177 | - | Presiding Officer of the House | |
178 | - | of Representatives | |
179 | - | ||
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181 | 350 | Passed the Senate the 26th day of April, 2023. | |
182 | 351 | ||
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185 | 354 | Presiding Officer of the Senate | |
186 | 355 | ||
187 | 356 | ||
188 | - | ||
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. | |
195 | 359 | ||
196 | 360 | ||
197 | - | _________________________________ | |
198 | - | Governor of the State of Oklahoma | |
199 | 361 | ||
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 | |
364 | + | ||
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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. | |
409 | + | ||
410 | + | ||
411 | + | ||
412 | + | ||
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 | |
425 | + | ||
426 | + | ENGR. H. B. NO. 2315 Page 2 1 | |
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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 | |
475 | + | ||
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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. | |
524 | + | ||
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 | |
574 | + | ||
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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. | |
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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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654 | + | Passed the Senate the ___ day of __________, 2023. | |
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659 | + | Presiding Officer of the Senate | |
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