SF2092

This bill proposes a new tax on electric vehicle (EV) charging in Minnesota. Key points include:

• Tax Implementation: Beginning October 1, 2025, a tax of $0.05 per kilowatt-hour (kWh) will be imposed on electric fuel delivered at public charging stations.
• Exemptions:
  
  • Private residence charging (paid by the owner or occupant) is exempt from the tax.
    
  • Low-capacity charging stations (under 50 kW) and free charging stations are also exempt.
    
  • "Legacy chargers" (existing before October 1, 2023, without metering systems) are exempt until January 1, 2032.
• Tax Collection & Allocation:
  
  • Collected by charging station operators and remitted monthly to the Minnesota Department of Revenue.
  • Revenue is split evenly: 50% to the Highway User Tax Distribution Fund and 50% to the Transportation Advancement Account.
• Repeal of Existing EV Surcharge: The bill repeals the current $75 annual EV registration surcharge under Minnesota Statutes 168.013, subdivision 1m.

This legislation aims to generate transportation funding by taxing EV charging at public stations, replacing the flat registration fee previously imposed on EV owners.