An Act
ENROLLED HOUSE
BILL NO. 2315 By: Hilbert of the House
and
Gollihare of the Senate
An Act relating to electric vehicle charging tax;
amending 68 O.S. 2021, Sections 6504, 6506, and 6508,
which relate to the Driving on Road Infrastructure
with Vehicles of Electricity (DRIVE) Act of 2021;
modifying provisions related to determination of tax
rate; modifying reporting and remittance date for
tax; modifying requirements with respect to the
Oklahoma Tax Commission; updating statutory
reference; and providing an effective date .
SUBJECT: Electric vehicle charging tax
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 68 O.S . 2021, Section 6504, is
amended to read as follows:
Section 6504. A. There is hereby imposed a tax of three cents
($0.03) per kilowatt hour or its equivalent, as determined by the
Oklahoma Tax Corporation Commission, on the electric current used to
charge or recharge the battery or batteries of an electric veh icle.
The tax shall be levied beginning January 1, 2024.
B. The amount of tax prescribed or authorized by this section
shall not include any fees or charges associated with the method for
payment for the charging service, but shall be based only upon the
rate of tax and the electricity transferred during the charging
process.
C. The tax imposed pursuant to this section shall not be
applicable to electric vehicles charged at a private residence at ENR. H. B. NO. 2315 Page 2
which the owner or occupant of the residence uses electric power
paid for by the owner or occupant of the residence which is supplied
to the residence by a regulated public utility, an electric
cooperative or other wholesale level of electric supply, wheth er or
not supplemented by electric power produced by the o wner or occupant
using solar energy or other methods to provide electric power to the
residence.
D. The tax imposed pursuant to this section shall not be
applicable to electr ic vehicles charged at charging stations with a
charging capacity of less than fi fty (50) kilowatts and charging
stations that do not require payment for use.
E. In order to determine an equivalent measurement as required
in subsection A of this section, the Oklahoma Tax Corporation
Commission shall promulgate rules that allow businesses, based on
the average cost that such business charged customers at the
business’s charging stations in the preceding year, to charge the
tax on a statewide percentage basis equivalent to the am ount of tax
that would otherwise have been charged had the rate provided in
subsection A of this section been applied in the preceding year.
The percentage basis equivalent shall be recalculated annually in
conjunction with the Oklahoma Tax through an administrative process
outlined in Oklahoma Corporation Commission rules. Parties who wish
to challenge the admi nistrative calculation shall follow the proc ess
outlined in Commissio n rules. Businesses with multiple charging
station locations in the state shall be authorized t o utilize the
same percentage basis equivalent a t all such locations. The
Oklahoma Corporation Commission shall provide the calculation , once
deemed final by rule, to t he Oklahoma Tax Commission for collection
from businesses.
SECTION 2. AMENDATORY 68 O.S. 2021, Section 6506, is
amended to read as follows:
Section 6506. A. The For the period beginning January 1, 2024,
and ending December 31, 2 028, the tax imposed pursuant to the
provisions of Section 4 6504 of this act title shall be remitted
monthly annually, not later than the twenty-seventh day of the first
month following the annual period, by each charging statio n owner or
operator. For the periods beginning January 1, 2029, and all
subsequent periods, the tax imposed pursuant to the provisions of
Section 6504 of this title shall be remitted quarterly, not later
than the twenty-seventh day of the first month foll owing the ENR. H. B. NO. 2315 Page 3
quarterly period. The tax shall be remitted using such forms as the
Oklahoma Tax Commission may pr escribe for that purpose.
B. The tax and any Any required report shall be filed with the
Oklahoma Tax Commission not later than the twentieth day of the
month following the month dur ing which the electric charging for an
electric vehicle occurred no later than the day taxes are required
to be remitted pursuan t to subsection A of this section.
C. The charging station owner or operator shall separately
state on any invoice or billing document provided to the customer
the amount of the tax imposed pur suant to Section 4 6504 of this act
title and shall not include the tax amount in the total amount
billed to the customer.
D. The provisions of this section shall not prohibit a charging
station owner or operator from imposing a fee or charge in addition
to the kilowatt hour or other equivalent unit of mea surement for the
transfer of electric power to an electric vehicle.
E. Legacy chargers shal l be exempt from remitting the tax
levied in this section until November 1, 2041.
F. Public charging stations that have ne ver charged a fee for
their use shall be exempt from remitting the tax levied in this
section until November 1, 2041.
SECTION 3. AMENDATORY 68 O.S. 2021, Section 6508, is
amended to read as follows:
Section 6508. A. Except for charging stations with a charging
capacity of less than fifty (50) kilowatts, and charging s tations
that do not require payment for use, all charging stations in
operation prior to the effective date of this act November 1, 2021,
shall register with the Oklahoma Tax Commission not later than
January 31, 2024. The Oklahoma Tax Commission shall provide or make
available updated registration info rmation to the Oklahoma
Corporation Commission.
B. For a charging station which requires payment for its use
and begins operations for the first time on or aft er November 1,
2021, the charging station owner or operator shall register with the
Oklahoma Tax Commission not later than fifteen (15) days after the
date as of which the first business operations at the station site
begin or by January 31, 2024, whicheve r is later. ENR. H. B. NO. 2315 Page 4
C. Any public charging station for an electric vehic le
constructed or which begins operations for the first time on or
after November 1, 2021, shall use the effective date of this act
shall utilize a metering system that is capab le of imposing the cost
for the charging service using a unit per kilowatt hour or an
equivalent a comparable measurement as determined by the Tax
Commission, such as time elapsed while charging, and the charging
capacity of the charging station, or such as the process described
in subsection E of Section 1 of this act. The metering system shall
include a system by which an audit of the electricity supplied
through the system may be performed to determine the amount of
electricity transferred to a customer and the cost charged by the
charging station owner or operator f or each unit of electricity
transferred.
D. The Oklahoma Tax Commission shall have the authority to
inspect the premises and equipment of any charging station owner or
operator to enforce compliance wit h the provisions of this section.
E. If a charging station owner or operator fails to remit the
tax as required by the provisions of this act the Driving on Road
Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the
Oklahoma Tax Commission shall begin proceedings to terminate the
charging station owner or op erator license to do business for
failure to remit in the same manner as prescribed by law for failure
to remit sales tax.
SECTION 4. This act shall become effective November 1, 2023.
ENR. H. B. NO. 2315 Page 5
Passed the House of Representative s the 8th day of May, 2023.
Presiding Officer of the House
of Representatives
Passed the Senate the 26th day of April, 2023.
Presiding Officer of the Senate
OFFICE OF THE GOVERNOR
Received by the Office of the Governor this ____________________
day of ___________________, 20_______, at _______ o'clock _______ M.
By: _________________________________
Approved by the Governor of the State of Oklahoma this _____ ____
day of _____________ ______, 20_______, at _______ o'clock _______ M.
_________________________________
Governor of the State of Oklahoma
OFFICE OF THE SECRETARY OF STATE
Received by the Office of the Secretary of State this __________
day of ___________________, 20______ _, at _______ o'clock _______ M.
By: _________________________________