The Department of Revenue administers the excise taxes on electric vehicle power distributed in this state by an electric vehicle power dealer for the purposes of charging electric vehicles. The new statutory language is provided in
KRS 138.477.
Effective January 1, 2024
House Bill 8, passed during the 2022 Kentucky legislative session, establishes a new excise tax on electric vehicle power distributed by an electric vehicle power dealer for the purpose of charging electric vehicles with an initial base rate of three cents ($0.03) per kilowatt hour. There is an additional surtax with an initial base rate of three cents ($0.03) per kilowatt hour on electric vehicle power distributed by an electric vehicle power dealer when the electric vehicle charging station is located on state property.
Electric vehicle power dealer is a person who owns or leases an electric vehicle charging station.
*ATTENTION* House Bill 122, passed during the 2024 Kentucky legislative session, changed the definition of electric vehicle power dealer to exclude level 1 and 2 charging stations from taxation. This change applies retroactively to January 1, 2024. Only electric vehicle power dealers with charging stations with a charging capacity greater than 20 kilowatts are required to register, collect, and remit the electric vehicle power excise tax. If you have any questions concerning your account or fillings, please contact the Motor Fuels Tax Section.
Electric vehicle charging station is any place accessible to general public vehicular traffic where electric power may be used to charge a battery or other storage device of a licensed electric vehicle.
Electronic Filing of Electric Vehicle Power Excise Tax Returns
Every electric vehicle power dealer shall, by the
25th of the month following the month in which the power was distributed, report the electric vehicle power excise tax on the total kilowatt hours distributed and the amount of tax owed. Payment of the tax shall be due with the report. All Electric Vehicle Power Monthly Excise Tax Returns must be filed and paid online through the
Tax Application for Electric Vehicle Power (EVP) system. To register your business in the EVP system
click here. For instructions on how to register your business
click here.
For specific information concerning the Electric Vehicle Power Excise Tax, please call the Motor Fuels Tax Section at (502)-564-3853 or email at
KRC.WEBResponseMotorFuels@ky.gov.