SF 1602

1st Engrossment - 92nd Legislature (2021 - 2022) Posted on 03/17/2022 10:34am

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 utility" or "utility" has the meaning given in section 216B.38, subdivision
5.
new text end

new text begin (e) "Electric vehicle" has the meaning given in section 169.011, subdivision 26a.
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, 2023, a tax of 5.1
cents per kilowatt hour is imposed and shall be collected by a utility from the utility customer
on electric fuel knowingly distributed to the utility customer by the utility for the purpose
of charging an electric vehicle.
new text end

new text begin (b) 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 Information to utility. new text end

new text begin A utility customer shall inform the utility, in writing
or electronically, when the utility customer purchases an electric vehicle or installs a charging
station capable of delivering electric fuel to an electric vehicle within 30 days of purchase
of the electric vehicle or installation of the charging station.
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: S1602-1

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.