MN SF2855

Imposes a tax of 5.1 cents per kilowatt hour on electric fuel delivered to electric vehicles, effective October 1, 2023.

Charging station operators must remit the tax monthly to the commissioner of revenue by the 20th day of the following month, with revenue deposited in the highway user tax distribution fund.

Exempts private residential charging where owners use their own electric power supplied by an electric utility, and exempts charging stations with capacity under 50 kilowatts or that do not require payment.

Requires new public charging stations beginning operations on or after October 1, 2023, to use metering systems capable of charging per kilowatt hour.

Exempts legacy chargers (stations operating before October 1, 2023, without metering capability) from the tax until January 1, 2030, and repeals the existing $75 electric vehicle registration surcharge.