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.
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 collected. Payment of the tax shall be due with the report. All Electric Vehicle Power Monthly Excise Tax Returns must be filed and paid online. An electronic registration and tax filing system are currently in development.
DOR will continue to provide updates as development progresses. 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