Bill > SB1077

This bill provides a general excise tax exemption for gross proceeds from the construction, sale, or installation of electric vehicle (EV) charging infrastructure in places of public accommodation. To qualify for the exemption, property owners must install either three level 2 charging stations for every fifty parking stalls or one level 3 rapid charging station for every two hundred parking stalls. The bill defines several key terms, including "battery charging station" (an electrical component designed to charge EV batteries), "battery exchange station" (a fully automated facility for swapping depleted batteries), and "electric vehicle charging infrastructure" (structures and equipment supporting electric vehicles). Sellers must keep detailed records and obtain an exemption certification from the property owner, and the director of taxation will develop rules to administer the exemption. The tax exemption will apply to gross proceeds received after December 31, 2025, and will automatically be repealed on January 1, 2031, effectively providing a five-year incentive to encourage the expansion of EV charging infrastructure in the state.

Government Affairs

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1077&year=2026