TN HB1680

Requires owners/lessees of electric vehicle charging stations selling power in Tennessee to obtain a special electricity sale and distribution license with a $30 fee, with proceeds going to local governments for road, bridge, and public transportation improvements

Imposes a 3 cents per kilowatt-hour excise tax on electric vehicle power sold at public charging stations beginning January 1, 2027, with tax proceeds apportioned the same way as EV registration fees

Applies only to "electric vehicle power dealers" operating stations with 20+ kilowatt charging capacity; residential charging locations are exempt from all requirements

Mandates that charging stations accurately measure and display kilowatt-hours delivered, and maintain meters recording total power dispensed

Authorizes civil penalties of $5,000 per day or $25 per kilowatt-hour (whichever is greater) for violations, with the act taking effect July 1, 2026