IL SB2023

Beginning July 1, 2025, imposes the state electricity excise tax on operators of electric vehicle charging stations for electricity transferred to charge electric vehicles, rather than on end-user customers charging their vehicles

Defines key terms including "electric vehicle" (vehicle powered and refueled by electricity from external source), "electric vehicle charging station" (facility with chargers to deliver electricity to EVs), and "operator" (person providing free or paid charging services)

Excludes from taxation the consideration paid by customers to charging station operators for electricity used to charge vehicles, effectively shifting the tax burden to operators at the wholesale level

Requires delivering suppliers to collect the electricity excise tax from charging station operators unless the operator has registered as a self-assessing purchaser; operators cannot claim a resale exemption to avoid paying the tax

Tax rates on charging station operators follow the existing tiered structure ranging from 0.330 cents per kilowatt-hour for the first 2,000 kWh down to 0.202 cents per kWh for usage exceeding 20 million kWh monthly