Bill > SB917

This bill imposes a 15 percent privilege tax on the retail sale of electric vehicle charging services provided at public charging stations, defining "electric vehicle" as a vehicle powered solely by electricity from an external source, and "electric vehicle charging service" as the provision of electricity, equipment access, or charging time for such vehicles at a public location for a fee, with "public electric vehicle charging station" being any place offering these services for a fee. The tax is levied on the "gross receipts," which means the total amount received from these sales, and is separate from existing sales and use taxes; the "charging station operator" is responsible for collecting and remitting this tax to the "Tax Commissioner," the state's tax authority, and must clearly state the tax on customer invoices, with the revenue specifically designated for the State Road Fund to support highway construction, maintenance, and repair, reflecting the principle that electric vehicle users should contribute to road upkeep since they do not pay motor fuel taxes. This new tax applies only to services at public stations and not to charging at private residences or when services are provided for free, and it will take effect on July 1, 2026.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=917&year=2026&sessiontype=RS&btype=bill