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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of a tax on commercial electric vehicle |
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charging services based on the amount of electricity transferred. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapter 164 to read as follows: |
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CHAPTER 164. TAX ON COMMERCIAL ELECTRIC VEHICLE CHARGING SERVICES |
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SUBCHAPTER A. GENERAL PROVISIONS |
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Sec. 164.001. DEFINITIONS. In this chapter: |
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(1) "Charging provider" means a person who provides a |
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commercial charging service. |
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(2) "Commercial charging service" means the use of |
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equipment to transfer electric energy from electric supply to an |
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electric vehicle in a commercial transaction. |
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Sec. 164.002. RULES. The comptroller shall adopt rules to |
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implement, administer, and enforce this chapter. |
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SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX |
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Sec. 164.021. TAX IMPOSED; POINT OF IMPOSITION OF TAX. (a) |
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A tax is imposed on each commercial charging service. The charging |
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provider is liable for and shall collect the tax from the purchaser |
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of the commercial charging service. |
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(b) The amount of the tax shall be added to the selling price |
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of the commercial charging service so that the tax is ultimately |
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paid by the person consuming the electricity transferred in the |
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commercial charging service. |
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Sec. 164.022. RATE OF TAX. The rate of the tax imposed by |
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this chapter is $0.026 per kilowatt hour of electricity transferred |
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in a commercial charging service. |
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Sec. 164.023. RETURNS AND PAYMENTS. (a) On or before the |
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25th day of each month, each charging provider shall file a report |
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and send to the comptroller the amount of tax due under this chapter |
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for the preceding month. A charging provider who has not provided a |
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commercial charging service during the reporting period shall file |
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with the comptroller a report that includes those facts or that |
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information. |
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(b) The report must state: |
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(1) the number of kilowatt hours of electricity |
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transferred in commercial charging services during the preceding |
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month; and |
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(2) any other information required by the comptroller. |
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Sec. 164.024. RECORDS. A person on whom a tax is imposed by |
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this chapter shall keep a complete record of: |
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(1) the number of kilowatt hours of electricity |
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transferred in commercial charging services; and |
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(2) any other information required by the comptroller. |
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Sec. 164.025. PERMIT. The comptroller by rule may require a |
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charging provider to obtain a permit under Section 151.201. |
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SUBCHAPTER C. DISPOSITION OF PROCEEDS |
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Sec. 164.041. DISPOSITION OF PROCEEDS. The comptroller |
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shall deposit the proceeds from the collection of the tax imposed |
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under this chapter to the credit of the state highway fund. |
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SECTION 2. This Act takes effect September 1, 2025. |