HF 1878

as introduced - 92nd Legislature (2021 - 2022) Posted on 03/04/2021 02:43pm

A bill for an act
relating to transportation; imposing a tax on electric fuel distributed by a utility
through an electric vehicle charging station at a public or private parking space;
proposing coding for new law in Minnesota Statutes, chapter 296A; repealing
Minnesota Statutes 2020, section 168.013, subdivision 1m.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

new text begin [296A.075] ELECTRIC FUEL TAX.
new text end

new text begin Subdivision 1. new text end

new text begin Definitions. new text end

new text begin (a) For the purposes of this section, the following terms have
the meanings given.
new text end

new text begin (b) "Distributed" means the receipt, delivery, or placing of electric fuel into the battery
or other energy storage device of an electric vehicle at a location in this state.
new text end

new text begin (c) "Electric fuel" means electrical energy delivered or placed into the battery or other
energy storage device of an electric vehicle to be used to power the electric vehicle.
new text end

new text begin (d) "Electric fuel dealer" means a person who owns or leases an electric vehicle charging
station that dispenses electric fuel, upon which the electric fuel tax has not been previously
paid, into the battery or other energy storage device of an electric vehicle in this state at a
location other than a residence.
new text end

new text begin (e) "Electric utility" or "utility" has the meaning given in section 216B.38, subdivision
5.
new text end

new text begin (f) "Electric vehicle" has the meaning given in section 169.011, subdivision 26a.
new text end

new text begin (g) "Electric vehicle charging station" or "charging station" means any facility or
equipment, including any meters or submeters, that is used to charge a battery or other
energy storage device of an electric vehicle.
new text end

new text begin (h) "Public or private parking space" means any location where a vehicle may park at
any public or private location, including parking spaces at single-family or multifamily
dwellings.
new text end

new text begin (i) "Residence" means the place where a person resides, permanently or temporarily.
new text end

new text begin Subd. 2. new text end

new text begin Tax imposed on electric fuel. new text end

new text begin (a) On and after January 1, 2022, a tax of 5-1/10
cents per kilowatt hour is imposed on electric fuel distributed by a utility to an electric
vehicle charging station at a public or private parking space for the purpose of charging
electric vehicles to be used on the public highways of this state.
new text end

new text begin (b) For electric vehicle charging stations at a private parking space that is a residence,
the tax must be collected by the utility that provides electric fuel to the electric vehicle
charging station and must be collected from the vehicle owner or user by the utility at the
time the electric fuel is distributed to the vehicle owner or user at the residence.
new text end

new text begin (c) For electric vehicle charging stations at a public parking space, the tax must be
collected by the utility that provides electric fuel to the electric vehicle charging station and,
except as allowed under paragraph (d), must be collected from the vehicle owner or user
by the utility at the time the electric fuel is distributed to the vehicle owner or user at the
public parking space.
new text end

new text begin (d) An electric fuel dealer that provides electric vehicle charging stations for use by
customers of the electric fuel dealer may opt to not collect the electric fuel tax from customers
or other users. An electric fuel dealer opting to not collect the electric fuel tax from customers
or other users must submit the tax that would have otherwise been collected to the utility.
new text end

new text begin (e) An electric utility collecting the tax required by this subdivision must submit all of
the tax proceeds collected to the commissioner of revenue on a monthly basis. The
commissioner of revenue must deposit the proceeds of the tax collected under this paragraph
into the highway user tax distribution fund.
new text end

new text begin Subd. 3. new text end

new text begin Residential customer statements. new text end

new text begin Each utility subject to this section shall
provide on utility customer billing statements the amount of tax collected from the customer
for electric fuel distributed to the customer at a charging station at the customer's residence.
new text end

new text begin Subd. 4. new text end

new text begin Exemptions. new text end

new text begin The provisions of subdivision 2 do not apply to electric fuel
purchased by:
new text end

new text begin (1) a transit system or transit provider receiving financial assistance or reimbursement
under section 174.24; 256B.0625, subdivision 17; or 473.384;
new text end

new text begin (2) providers of transportation to recipients of medical assistance home and
community-based services waivers enrolled in day programs, including adult day care,
family adult day care, day treatment and habilitation, prevocational services, and structured
day services;
new text end

new text begin (3) an ambulance service licensed under chapter 144E; and
new text end

new text begin (4) providers of medical or dental services by a federally qualified health center, as
defined under title 19 of the Social Security Act, as amended by section 4161 of the Omnibus
Budget Reconciliation Act of 1990, with a motor vehicle used exclusively as a mobile
medical unit.
new text end

Sec. 2. new text begin REPEALER.
new text end

new text begin Minnesota Statutes 2020, section 168.013, subdivision 1m, new text end new text begin is repealed.
new text end

APPENDIX

Repealed Minnesota Statutes: 21-03180

168.013 VEHICLE REGISTRATION TAXES.

Subd. 1m.

Electric vehicle.

In addition to the tax under subdivision 1a, a surcharge of $75 is imposed for an all-electric vehicle, as defined in section 169.011, subdivision 1a. Notwithstanding subdivision 8, revenue from the fee imposed under this subdivision must be deposited in the highway user tax distribution fund.