House Bill 185 Summary

• Establishes an excise tax on electric fuel for commercial vehicles at 0.8 cents per kilowatt hour, effective January 1, 2024, alongside the existing 32 cents 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 including "electric fuel charging station," "electric fuel receiver," and "electric supplier."

• Requires electric fuel receivers who are first receivers to use meters to measure electric fuel distribution to commercial vehicles and maintain three-year records subject to state tax commission review.

• Exempts electric suppliers from obtaining motor fuel distributor licenses unless they distribute electric fuel to their own commercial motor vehicles.

• Implements transitional requirements for charging stations: those installed before December 1, 2023 must provide meter documentation by December 31, 2023, while those installed after must obtain a distributor license and provide meter documentation prior to dispensing fuel.