SF 4169
Introduction - 94th Legislature (2025 - 2026)
Posted on 03/06/2026 09:22 a.m.
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A bill for an act
relating to transportation; modifying tax on electricity sold as vehicle fuel;
appropriating money; amending Minnesota Statutes 2024, section 297A.67, by
adding a subdivision; Minnesota Statutes 2025 Supplement, sections 296A.01,
subdivisions 43a, 43b; 296A.051; 296A.075, subdivisions 1, 2, 3, 5; 296A.19;
296A.22, subdivision 3.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2025 Supplement, section 296A.01, subdivision 43a, is
amended to read:
Subd. 43a.
deleted text begin Publicdeleted text end new text begin Retailnew text end charging station.
"deleted text begin Publicdeleted text end new text begin Retailnew text end charging station" means a
facility at which a person conducts deleted text begin for-profitdeleted text end business using electric vehicle supply equipment
for the delivery of electricity sold as vehicle fuel to an electric vehicle and charges the
customer for the electricity delivered.
Sec. 2.
Minnesota Statutes 2025 Supplement, section 296A.01, subdivision 43b, is amended
to read:
Subd. 43b.
deleted text begin Publicdeleted text end new text begin Retailnew text end charging station operator.
"deleted text begin Publicdeleted text end new text begin Retailnew text end charging station
operator" means any person who owns or operates a deleted text begin publicdeleted text end new text begin retailnew text end charging station in this
state.
Sec. 3.
Minnesota Statutes 2025 Supplement, section 296A.051, is amended to read:
296A.051 deleted text begin PUBLICdeleted text end new text begin RETAILnew text end CHARGING STATION OPERATOR'S LICENSE;
REQUIREMENTS.
Subdivision 1.
General.
On or after July 1, 2027, a person may not act as a deleted text begin publicdeleted text end new text begin retailnew text end
charging station operator without having been licensed by the commissioner as a deleted text begin publicdeleted text end new text begin
retailnew text end charging station operator.
Subd. 2.
Qualifications.
(a) Upon application to the commissioner, the commissioner
must issue a deleted text begin publicdeleted text end new text begin retailnew text end charging station operator's license to any person who applies and
qualifies as a deleted text begin publicdeleted text end new text begin retailnew text end charging station operator.
(b) The commissioner must not issue or renew a license to a person otherwise eligible
under this subdivision if the person:
(1) has unpaid tax due under this chapter;
(2) has unfiled tax returns or reports due under this chapter;
(3) has had a license issued pursuant to this chapter revoked within the last five years;
or
(4) has had an equivalent license issued by another state or Canadian province revoked
within the last five years for failure to pay a tax or file a tax return or report.
Subd. 3.
Licensing period; expiration.
Each licensing period is for one year, ending
on June 30.
Subd. 4.
Surrender of license.
When a licensee voluntarily or involuntarily sells, disposes
of, or discontinues business during the licensing period, the licensee must immediately
notify the commissioner in writing and, within ten days, surrender the license in a manner
prescribed by the commissioner.
Sec. 4.
Minnesota Statutes 2025 Supplement, section 296A.075, subdivision 1, is amended
to read:
Subdivision 1.
Definitions.
(a) For purposes of this section, the following terms have
the meanings given.
(b) "Electric utility" has the meaning given in section 216B.38, subdivision 5.
(c) "Legacy charger" means a deleted text begin publicdeleted text end new text begin retailnew text end charging station in operation before October
1, 2023, that does not utilize electric vehicle supply equipment capable of measuring
electricity delivered as vehicle fuel to an electric vehicle.
(d) "Residence" means the place where a person resides, permanently or temporarily.
Sec. 5.
Minnesota Statutes 2025 Supplement, section 296A.075, subdivision 2, is amended
to read:
Subd. 2.
Tax imposed on electricity sold as vehicle fuel.
(a) On and after July 1, 2027,
a tax is imposed on all deleted text begin publicdeleted text end new text begin retailnew text end charging station operators for electricity sold as vehicle
fuel at a deleted text begin publicdeleted text end new text begin retailnew text end charging station at a rate of five cents per kilowatt hour of electricity.
new text begin
(b) Annually on August 1, the commissioner must determine the tax rate applicable to
the sale of electricity sold as vehicle fuel at a retail charging station for the upcoming
12-month period beginning on January 1. The adjusted rate must equal the current rate,
multiplied by the sum of one plus the percentage increase, if any, in the Minnesota Highway
Construction Cost Index for the reference year. The tax rate must be rounded to the nearest
tenth of a cent. The tax rate must not be lower than the rate specified in paragraph (a). The
percentage change in the tax rate as a result of the requirements under this paragraph must
not exceed three percent.
new text end
new text begin
(c) For purposes of this subdivision:
new text end
new text begin
(1) the Minnesota Highway Construction Cost Index is as determined by the
commissioner of transportation; and
new text end
new text begin
(2) "reference year" means the 12-month period ending on June 30 two years prior to
the year in which the calculation is made.
new text end
deleted text begin (b)deleted text end new text begin (d)new text end On or before the deleted text begin 23rd of each monthdeleted text end new text begin last day of each calendar quarternew text end , a person
who is required to pay the tax imposed under this section must file with the commissioner
a report, in the form and manner prescribed by the commissioner, showing the number of
kilowatt hours of electricity sold as vehicle fuel delivered during the preceding calendar
month, and other information the commissioner may require. The return must be accompanied
by a remittance for the full unpaid tax liability shown by the return. All remittances must
be made by electronic means.
Sec. 6.
Minnesota Statutes 2025 Supplement, section 296A.075, subdivision 3, is amended
to read:
Subd. 3.
Requirement.
Any deleted text begin publicdeleted text end new text begin retailnew text end charging station that first begins delivering
electricity sold as vehicle fuel on or after July 1, 2027, must be capable of imposing the
cost of electricity sold as vehicle fuel on a per-kilowatt-hour basis.
Sec. 7.
Minnesota Statutes 2025 Supplement, section 296A.075, subdivision 5, is amended
to read:
Subd. 5.
Exemptions.
(a) A legacy charger is exempt from the tax imposed under this
section for electricity sold as vehicle fuel through December 31, 2031. On and after January
1, 2032, a legacy charger must be capable of imposing the cost of electricity sold as vehicle
fuel on a per-kilowatt-hour basis.
(b) The tax imposed under this section is not applicable to:
(1) electric vehicles charged at a private residence that uses electric power paid for by
the owner or occupant of the residence and that is supplied to the residence by an electric
utility;
(2) deleted text begin publicdeleted text end new text begin retailnew text end charging stations with a charging capacity of less than deleted text begin 50deleted text end new text begin threenew text end kilowatts;
deleted text begin or
deleted text end
(3) deleted text begin publicdeleted text end new text begin retailnew text end charging stations that do not require payment for the delivery of electricity
as vehicle fueldeleted text begin .deleted text end new text begin ; or
new text end
new text begin
(4) electricity sold as vehicle fuel to the United States government to be used exclusively
in performing governmental functions and activities or to any "cost plus a fixed fee"
contractor employed by the United States government on any national defense project.
new text end
Sec. 8.
Minnesota Statutes 2025 Supplement, section 296A.19, is amended to read:
296A.19 REQUIRED RECORDS.
Subdivision 1.
Retention.
(a) All distributors, dealers, special fuel dealers, bulk
purchasers, dealers of aviation gasoline, and all users of special fuel must keep a true and
accurate record of all purchases, transfers, sales, and use of petroleum products and special
fuel, including copies of all sales tickets issued, in a form and manner approved by the
commissioner, and must retain all such records for 3-1/2 years.
(b) All deleted text begin publicdeleted text end new text begin retailnew text end charging station operators must keep a true and accurate record of
all electricity sold as vehicle fuel to and from deleted text begin publicdeleted text end new text begin retailnew text end charging stations, in a form and
manner approved by the commissioner, and must retain all such records for 3-1/2 years.
Subd. 2.
Accessibility.
(a) The books and records of all carriers of petroleum products,
distributors, dealers, and persons selling or using special fuel must be made accessible to
the commissioner or an authorized representative.
(b) The books and records of all deleted text begin publicdeleted text end new text begin retailnew text end charging station operators, and the books
and records of the entity that supplied electricity sold as vehicle fuel by the deleted text begin publicdeleted text end new text begin retailnew text end
charging station operator, must be made accessible to the commissioner or an authorized
representative.
Subd. 3.
Examination.
(a) The commissioner must make periodic examinations of all
records kept by distributors, special fuel dealers, bulk purchasers, or other persons selling
or using gasoline or special fuel.
(b) The commissioner must make periodic examinations of all records kept by deleted text begin publicdeleted text end new text begin
retailnew text end charging station operators that sell electricity as vehicle fuel through a deleted text begin publicdeleted text end new text begin retailnew text end
charging station.
Sec. 9.
Minnesota Statutes 2025 Supplement, section 296A.22, subdivision 3, is amended
to read:
Subd. 3.
Operating without license.
If any person operates as a distributor, special fuel
dealer, bulk purchaser, deleted text begin publicdeleted text end new text begin retailnew text end charging station operator, or motor carrier without first
securing the license required under this chapter, any tax or fee imposed by this chapter shall
become immediately due and payable. A penalty of 25 percent is imposed upon the tax and
fee due. The tax and fees shall bear interest at the rate specified in section 270C.40. The
penalty imposed in this subdivision shall bear interest from the date provided in section
270C.40, subdivision 3, to the date of payment of the penalty.
Sec. 10.
Minnesota Statutes 2024, section 297A.67, is amended by adding a subdivision
to read:
new text begin Subd. 41. new text end
new text begin Electricity sold at charging stations. new text end
new text begin
(a) Electricity sold at a retail charging
station as vehicle fuel for an electric vehicle is exempt.
new text end
new text begin
(b) For purposes of this subdivision:
new text end
new text begin
(1) "electric vehicle" has the meaning given in section 169.011, subdivision 26a;
new text end
new text begin
(2) "electricity as vehicle fuel" has the meaning given in section 296A.01, subdivision
19c; and
new text end
new text begin
(3) "retail charging station" has the meaning given in section 296A.01, subdivision 43a.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective for sales and purchases made after June
30, 2026.
new text end
Sec. 11. new text begin APPROPRIATION; ELECTRIC VEHICLE INFRASTRUCTURE.
new text end
new text begin
$....... in fiscal year 2027 is appropriated from the general fund to the commissioner of
transportation for matching federal aid, related state investments, and staff costs for the
electric vehicle infrastructure program under Minnesota Statutes, section 174.47. This is a
onetime appropriation and is available until June 30, .....
new text end