House Bill 130 Summary

• Imposes an excise tax on electric fuel at the rate of 0.008¢ per kilowatt hour for commercial electric vehicles, effective January 1, 2024, matching the existing 32¢ per gallon tax on motor fuel.

• Defines "electric fuel" as electrical energy delivered to a battery or energy storage device of a commercial electric motor vehicle, and establishes related definitions for charging stations, electric suppliers, and fuel receivers.

• Requires electric fuel receivers who are first receivers to use meters to measure electric fuel distribution and obtain motor fuel distributor licenses; electric suppliers distributing fuel only to their own vehicles are exempt from licensing.

• Mandates that charging stations installed prior to December 1, 2023 must provide meter documentation to the state tax commission by December 31, 2023, while stations installed after that date require a license before operation.

• Becomes effective July 1, 2023 with an emergency clause, allowing the state tax commission to promulgate rules for implementation.