IL HB1896

Beginning July 1, 2025, the Illinois Electricity Excise Tax would be imposed on operators of electric vehicle charging stations for electricity transferred to charge electric vehicles, rather than on the end consumers who charge their vehicles

Electric vehicle owners who purchase electricity or receive it for free at charging stations would be exempt from paying the electricity excise tax directly

Charging station operators would be classified as "purchasers" under the law and would pay the tax based on the electricity they acquire from their suppliers to provide to customers

The tax would be collected from charging station operators by delivering suppliers, unless the operator registers as a self-assessing purchaser with the Department of Revenue

New definitions added for "electric vehicle" (powered by and refueled by electricity from external source), "electric vehicle charging station" (facility with chargers for delivering electricity to vehicles), and "operator" (person providing electricity at a charging station)