SB 917
Imposing privilege tax on retail sale of electric vehicle charging services
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill proposes a new tax on electric vehicle charging services provided at public charging stations in West Virginia. It would impose a 15% privilege tax on the gross receipts generated from these services, measured by the amount received from consumers. The revenue collected would be dedicated to the State Road Fund, which supports the construction, maintenance, and repair of public highways and bridges. The bill defines key terms and outlines administrative procedures for collection and enforcement.
Key provisions
- Imposes a 15% privilege tax on gross receipts from electric vehicle charging services.
- Defines terms such as ‘electric vehicle,’ ‘electric vehicle charging service,’ ‘public electric vehicle charging station,’ and ‘charging station operator.’
- Requires charging station operators to collect and remit the tax to the Tax Commissioner.
- Specifies that the tax is separate from sales and use taxes.
- Excludes electricity used at private residences and free charging services from the tax.
- Directs revenue to the State Road Fund for highway and bridge maintenance.
- Grants the Tax Commissioner rule-making authority to implement the tax.
- Sets an effective date of July 1, 2026.
Who is affected
- Charging station operators
- Electric vehicle owners
- The State Road Fund
- The West Virginia Tax Commissioner
- Electric vehicle charging service providers
Notable changes
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