ID H0534

Imposes a tax of 1 cent per kilowatt hour on electric fuel received by distributors for use in electric commercial motor vehicles, effective January 1, 2025.

Defines "electric fuel," "electric fuel charging station," "electric fuel receiver," and "electric supplier" in Idaho Code Chapter 24, Title 63 to establish the regulatory framework for electric vehicle fuel taxation.

Requires electric fuel receivers who are first receivers to use metered equipment to measure electric fuel distributed to commercial vehicles, with meters either built into charging stations or separately provided by electric suppliers.

Mandates separate documentation of tax amounts on invoices to customers and requires electric fuel receivers to maintain purchase records for three years, with tax commission authority to review such records.

Establishes transition provisions requiring documentation of existing meters by December 31, 2024, and motor fuel distributor licenses for new charging stations installed after December 1, 2024.

Effective date is July 1, 2024, declared as an emergency measure.