HB0145

Modifies taxation of electric vehicles by imposing a per kilowatt hour license tax on electricity used to charge electric and plug-in hybrid vehicles, exempting such electricity from sales tax, allowing owners to claim refunds, and adjusting vehicle registration decal fees.

• Reduces the annual registration decal fee for plug-in hybrid electric vehicles from $200 to $100, while maintaining the $200 fee for all-electric vehicles. (W.S. 31-3-102(a)(xxiii), W.S. 31-3-102(a)(xxiv))
• Exempts sales of alternative fuels taxed under the alternative fuel tax article from the excise sales tax. (W.S. 39-15-105(a)(v)(E))
• Defines key terms including all-electric vehicles, plug-in hybrid electric vehicles, DC fast charging stations, and electricity as an alternative fuel, and establishes that the gasoline gallon equivalent for electricity is 33.56 kilowatt hours. (W.S. 39-17-301(a)(iii), W.S. 39-17-301(a)(l), W.S. 39-17-301(a)(lii), W.S. 39-17-301(a)(xxv))
• Imposes a license tax of 3.5 cents per kilowatt hour on all electricity sold or dispensed for charging plug-in hybrid and all-electric vehicles, and requires dealers to collect and remit this tax. (W.S. 39-17-303(a)(iii), W.S. 39-17-304(a)(iv), W.S. 39-17-303(c)(ii))
• Requires retailers to conspicuously display the per kilowatt hour price including all applicable taxes at DC fast charging stations. (W.S. 39-17-303(c)(iii))
• Establishes reporting and compliance procedures for suppliers, distributors, dealers, and importers to report electricity sold or dispensed for vehicle charging using appropriate equivalency formulas. (W.S. 39-17-307(a)(i)(A), W.S. 39-17-307(a)(i)(B), W.S. 39-17-307(a)(i)(C), W.S. 39-17-307(a)(i)(E), W.S. 39-17-307(a)(i)(F))
• Allows owners of registered electric and plug-in hybrid vehicles to claim annual refunds of license taxes paid on DC fast charging station electricity purchases, limited to $200 for all-electric vehicles and $100 for plug-in hybrids, with refund requests due by December 31 of the following calendar year. (W.S. 39-17-309(c)(vii))
• Authorizes the Department of Transportation to promulgate rules necessary to implement the act.