| 1 | 1 | | 88R12105 SRA-D |
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| 2 | 2 | | By: Plesa H.B. No. 3802 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the imposition of a tax on commercial electric vehicle |
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| 8 | 8 | | charging services based on the amount of electricity transferred. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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| 11 | 11 | | adding Chapter 164 to read as follows: |
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| 12 | 12 | | CHAPTER 164. TAX ON COMMERCIAL ELECTRIC VEHICLE CHARGING SERVICES |
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| 13 | 13 | | SUBCHAPTER A. GENERAL PROVISIONS |
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| 14 | 14 | | Sec. 164.001. DEFINITIONS. In this chapter: |
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| 15 | 15 | | (1) "Charging provider" means a person who provides a |
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| 16 | 16 | | commercial charging service. |
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| 17 | 17 | | (2) "Commercial charging service" means the use of |
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| 18 | 18 | | equipment to transfer electric energy from electric supply to an |
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| 19 | 19 | | electric vehicle in a commercial transaction. |
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| 20 | 20 | | Sec. 164.002. RULES. The comptroller shall adopt rules to |
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| 21 | 21 | | implement, administer, and enforce this chapter. |
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| 22 | 22 | | SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX |
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| 23 | 23 | | Sec. 164.021. TAX IMPOSED; POINT OF IMPOSITION OF TAX. (a) |
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| 24 | 24 | | A tax is imposed on each commercial charging service. The charging |
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| 25 | 25 | | provider is liable for and shall collect the tax from the purchaser |
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| 26 | 26 | | of the commercial charging service. |
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| 27 | 27 | | (b) The amount of the tax shall be added to the selling price |
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| 28 | 28 | | of the commercial charging service so that the tax is ultimately |
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| 29 | 29 | | paid by the person consuming the electricity transferred in the |
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| 30 | 30 | | commercial charging service. |
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| 31 | 31 | | Sec. 164.022. RATE OF TAX. The rate of the tax imposed by |
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| 32 | 32 | | this chapter is $0.026 per kilowatt hour of electricity transferred |
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| 33 | 33 | | in a commercial charging service. |
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| 34 | 34 | | Sec. 164.023. RETURNS AND PAYMENTS. (a) On or before the |
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| 35 | 35 | | 25th day of each month, each charging provider shall file a report |
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| 36 | 36 | | and send to the comptroller the amount of tax due under this chapter |
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| 37 | 37 | | for the preceding month. A charging provider who has not provided a |
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| 38 | 38 | | commercial charging service during the reporting period shall file |
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| 39 | 39 | | with the comptroller a report that includes those facts or that |
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| 40 | 40 | | information. |
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| 41 | 41 | | (b) The report must state: |
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| 42 | 42 | | (1) the number of kilowatt hours of electricity |
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| 43 | 43 | | transferred in commercial charging services during the preceding |
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| 44 | 44 | | month; and |
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| 45 | 45 | | (2) any other information required by the comptroller. |
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| 46 | 46 | | Sec. 164.024. RECORDS. A person on whom a tax is imposed by |
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| 47 | 47 | | this chapter shall keep a complete record of: |
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| 48 | 48 | | (1) the number of kilowatt hours of electricity |
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| 49 | 49 | | transferred in commercial charging services; and |
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| 50 | 50 | | (2) any other information required by the comptroller. |
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| 51 | 51 | | Sec. 164.025. PERMIT. The comptroller by rule may require a |
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| 52 | 52 | | charging provider to obtain a permit under Section 151.201. |
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| 53 | 53 | | SUBCHAPTER C. DISPOSITION OF PROCEEDS |
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| 54 | 54 | | Sec. 164.041. DISPOSITION OF PROCEEDS. The comptroller |
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| 55 | 55 | | shall deposit the proceeds from the collection of the tax imposed |
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| 56 | 56 | | under this chapter to the credit of the state highway fund. |
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| 57 | 57 | | SECTION 2. This Act takes effect September 1, 2023. |
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