Bill > SF2092

This bill establishes a new tax on electric vehicle (EV) charging at public charging stations, effective October 1, 2025. The bill imposes a five-cent tax per kilowatt hour of electric fuel delivered at public charging stations, with charging station operators responsible for monthly tax remittance to the state revenue commissioner. The tax proceeds will be deposited into the highway user tax distribution fund. Key exemptions include charging at private residences using the homeowner's electricity, charging at stations with less than 50 kilowatt capacity, and free charging stations. The bill defines several terms, including "electric fuel" (electricity transferred to an EV's battery), "charging station" (EV charging equipment), and "public charging station" (a for-profit charging location). The legislation also provides a grace period for "legacy chargers" (existing charging stations without advanced metering) until January 1, 2032, after which they must use a metering system that can calculate charges per kilowatt hour. New public charging stations established after October 1, 2025, must implement kilowatt-hour-based pricing systems. The tax does not include additional sales taxes or payment processing fees.

Budget and Finance, Transportation and Infrastructure

https://www.revisor.mn.gov/bills/bill.php?b=Senate&f=SF2092&ssn=0&y=2025