HB0024

Failed

Alternative fuel tax-electricity amendments.

Establish a per kilowatt hour tax on electricity used for electric vehicles and annual fees for plug-in hybrids.

Full legal title

AN ACT relating to taxation and revenue; amending the collection of and process for alternative fuel taxes; providing a per kilowatt hour license tax on electricity used to propel an electric vehicle; amending the taxation method for alternative fuel tax; amending and providing definitions; imposing an annual decal fee for plug-in hybrid vehicles; requiring signage for per kilowatt hour taxes; providing penalties; making conforming amendments; repealing obsolete provisions; requiring rulemaking; and providing for effective dates.

Energy Taxes

Sponsor:

View on wyoleg.gov Introduced Text (PDF)Digest (PDF)Fiscal Note (PDF)

What does this bill do?

Amends Wyoming's alternative fuel tax laws to impose a per-kilowatt-hour tax on electricity used to charge electric vehicles and establishes related registration and reporting requirements.

Imposes a license tax of four cents per kilowatt hour on electricity sold or dispensed for use in Wyoming to propel a motor vehicle, using 33.56 kilowatt hours as the gasoline gallon equivalent. (W.S. 39-17-304(a)(iv), W.S. 39-17-301(a)(xxv))
Levies a license tax on electric energy sold or dispensed at DC fast charging stations for charging all-electric vehicles, with metering requirements for each station. (W.S. 39-17-303(a)(iii), W.S. 39-17-303(c)(ii))
Requires dealers and retailers selling alternative fuel to conspicuously display the price per kilowatt hour including all applicable taxes. (W.S. 39-17-303(c)(iii))
Establishes an annual decal fee of $200 for all-electric vehicles and $100 for plug-in hybrid electric vehicles registered and licensed in Wyoming. (W.S. 31-3-102(a)(xxiii), W.S. 31-3-102(a)(xxiv))
Adds definitions for all-electric vehicles, plug-in hybrid electric vehicles, DC fast charging stations, and the term 'charge' to support the new electricity taxation scheme. (W.S. 39-17-301(a)(l), W.S. 39-17-301(a)(li), W.S. 39-17-301(a)(lii))
Requires suppliers, dealers, distributors, and importers to report monthly to the department all kilowatt hours of electricity sold or distributed for motor vehicle use, using the appropriate equivalency formula. (W.S. 39-17-307(a)(i)(A) through (F), W.S. 39-17-307(a)(ii) through (iv))
Makes failure to display the price per kilowatt hour including all applicable taxes a misdemeanor offense. (W.S. 39-17-308(c)(ix))
Repeals the previous taxation method for alternative fuels under W.S. 39-17-303(a)(ii). (Section 2)
Directs the Department of Transportation to promulgate rules necessary to implement the act. (Section 3)