Are EV charging transactions subject to tax?

31 December 2023

By: massive-dev

EV charging transactions are currently subject to various taxes, which may include, but are not limited to, applicable sales taxes and municipal energy taxes. Taxes are determined on a state-by-state basis and may vary based on the applicable jurisdiction and tariff structure. Effective January 1, 2024, the sale of electricity to an EV driver by a charging station operator in Utah will be subject to an additional 12.5% EV tax in accordance with Utah Code 59-30-102.