A. Except for charging stations with a charging capacity of less than fifty (50) kilowatts, and charging stations that do not require payment for use, all charging stations in operation prior to the effective date of this act shall register with the Oklahoma Tax Commission not later than January 31, 2024. The Oklahoma Tax Commission shall provide or make available updated registration information to the Oklahoma Corporation Commission.
B. For a charging station which requires payment for its use and begins operations for the first time on or after November 1, 2021, the charging station owner or operator shall register with the Oklahoma Tax Commission not later than fifteen (15) days after the date as of which the first business operations at the station site begin or by January 31, 2024, whichever is later.
C. Any public charging station for an electric vehicle constructed or which begins operations for the first time on or after November 1, 2021, shall use a metering system that is capable of imposing the cost for the charging service using a unit per kilowatt hour or an equivalent measurement as determined by the Tax Commission, such as time elapsed while charging and the charging capacity of the charging station, or such as the process described in subsection E of Section 1 of this act. The metering system shall include a system by which an audit of the electricity supplied through the system may be performed to determine the amount of electricity transferred to a customer and the cost charged by the charging station owner or operator for each unit of electricity transferred.
D. The Oklahoma Tax Commission shall have the authority to inspect the premises and equipment of any charging station owner or operator to enforce compliance with the provisions of this section.
E. If a charging station owner or operator fails to remit the tax as required by the provisions of this act, the Oklahoma Tax Commission shall begin proceedings to terminate the charging station owner or operator license to do business for failure to remit in the same manner as prescribed by law for failure to remit sales tax.
Added by Laws 2021, c. 157, § 8, eff. Nov. 1, 2021. Amended by Laws 2021, c. 412, § 2, eff. Nov. 1, 2021.
NOTE: Laws 2021, c. 412, § 4 states that the provisions of this act shall be contingent upon the enactment of the provisions of House Bill No. 2234 (c. 157) of the 1st Regular Session of the 58th Oklahoma Legislature. House Bill No. 2234 was approved by the Governor on April 22, 2021.