Anyone that purchases an electric vehicle battery or electric vehicle battery charging station, including commercial property owners and home owners.
Sales and Use Tax Exemption on:
- The sale or use of batteries for electric vehicles;
- The sale or use of labor and services rendered in respect to installing, repairing, altering, or improving electric vehicle batteries;
- The sale of or charge made for labor and services rendered in respect to installing, constructing, repairing, or improving electric vehicle infrastructure; and
- The sale or use of tangible personal property that will become a component of electric vehicle infrastructure during the course of installing, constructing, repairing, or improving.
Leasehold Excise Tax Exemption:
An exemption from leasehold excise tax is allowed for leases to tenants of public lands for the purpose of installing, maintaining, and operating electric vehicle infrastructure.
"Electric vehicle infrastructure" means structures, machinery, and equipment necessary and integral to support an electric vehicle, including battery charging stations, rapid charging stations, and battery exchange stations.
- Buyer must provide the vendor with a completed Buyers’ Retail Sales Tax Exemption Certificate
Expires January 1, 2020
For questions about the program, call (800) 647-7706.