Ky.gov

​​Electric Vehicle (EV) Power Tax

As part of legislation enacted during the 2022 session and amended during the 2024 session (HB 122, Section 1), public electric vehicle charging stations are subject to a $0.03 per kilowatt hour excise tax with an additional $0.03 per kilowatt hour surtax on power distributed by electric charging stations located on state property. The rates apply to power distributed on or after 01/01/2024.​


​The tax is due from the person that owns or leases the EV charging station.​

​No, Level 1 and 2 chargers are no longer subject to the EV tax. Based on HB 122 passed during the 2024 legislative, only electric vehicle charging stations with a charging capacity greater than 20 kilowatts are subject to the electric vehicle power excise tax.  This change applies retroactively to 01/01/2024. If you previously registered with Kentucky DOR for a Level 1 or 2 charger, please contact the Motor Fuels Tax Section for further guidance on account cancellation.  

Phone: (502) 564-3853

Email:
KRC.WebResponseMotorFuels@ky.gov​
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​According to the provisions of KRS 138.477, the tax is still due even if there is no charge for the power distributed from the charging station unless the charging station was installed prior to 07/01/2022. ​

​Yes, the excise tax must be separately stated from the selling price.  ​

​The sales tax is due on the gross receipts received from use of the EV charging stations. Separately stated EV charging station excise taxes collected from the customer are not part of gross receipts subject to sales tax. See KRS 139.010(17)(c)3.​

​Yes, non-profit organizations are responsible for reporting and paying the tax per kilowatt hour of electricity distributed. ​

​No, federal entities are not subject to this tax.  However, if a third party owns or leases the charging station for use on federal property, the third party is still liable for the tax.​

​Yes, these governmental entities are responsible for reporting and paying the tax per kilowatt hour of electricity distributed. Also, the additional $0.03 per kilowatt hour surtax is due from charging stations located on state property.​

​No, unless the EV charging station is available to general public vehicular traffic, the kilowatt hours distributed through the stations are not subject to the excise taxes. Examples of restricted access may include special card access, code access, locked gates limiting access, other barriers, etc.​

​Unless the charging stations provided by businesses have restricted access that limits the use of the charging stations from the general public, these charging stations are subject to the tax.  ​

​Restricted access charging stations to tenants only are considered private charging stations (see question #7). However, if the charging stations located at multi-family housing units are accessible to general public vehicular traffic, the electricity distributed is taxable even though the stations are designated for residential use.   ​

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Sales and Excise Taxes