Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 55 - Motor Fuel
Subchapter 8 - Electric Vehicle Charging Tax
Section 710:55-8-3 - Tax rate
Current through Vol. 41, No. 13, March 15, 2024
(a) Electric vehicle charging tax. Beginning January 1, 2024, a tax of three cents ($0.03) per kilowatt hour or an equivalent thereof is levied on the electric current used to charge or recharge the battery or batteries of an electric vehicle.
(b) Tax base. The amount of tax shall not include any fees or charges associated with the method for payment for the charging service, but shall be based only upon the rate of tax and the electricity transferred during the charging process.
(c) Transactions excluded from the levy. The tax shall not be applicable to the following:
(d) Charging stations exempted from the levy. The following electric charging station classifications are exempted from the imposition of tax as provided: