MN SF4169

Replaces terminology from "public charging station" to "retail charging station" throughout Minnesota fuel tax statutes, redefining covered facilities as those conducting for-profit business selling electricity as vehicle fuel

Establishes annual tax rate adjustments tied to the Minnesota Highway Construction Cost Index, with increases capped at 3% per year and rates rounded to the nearest tenth of a cent, while maintaining a floor of 5 cents per kilowatt hour

Changes tax reporting requirements from monthly (by the 23rd) to quarterly (by the last day of each calendar quarter)

Lowers the exemption threshold for charging stations from 50 kilowatts to 3 kilowatts capacity, and adds a new exemption for electricity sold to the United States government for governmental functions or national defense projects

Exempts electricity sold at retail charging stations for electric vehicles from state sales tax, effective for sales after June 30, 2026, and appropriates unspecified funds in fiscal year 2027 for electric vehicle infrastructure