Electric vehicle infrastructure (charging stations), batteries, and fuel cells – sales/use tax exemption, leasehold tax exemption
Available to:
Anyone who purchases an electric vehicle battery or fuel cell, or installs an electric vehicle battery, fuel cell charging station, or hydrogen fueling stations.
A sales tax exemption is available for purchases on or after July 28, 2019, and the use tax exemption is available on purchases on or after Aug. 1, 2019.
Electric vehicle infrastructure means structures, machinery, and equipment necessary and integral to support an electric vehicle, including battery charging stations, rapid charging stations, battery exchange stations, fueling stations that provide hydrogen for fuel cell electric vehicles, and renewable hydrogen production facilities.
Qualifying activity:
- The sale or use of batteries and fuel cells for electric vehicles, including those sold as a component of an electric bus.
- The sale of or charge made for labor and services rendered in respect to installing, repairing, altering, or improving electric vehicle batteries and fuel cells.
- The sale of or charge made for labor and services rendered in respect to installing, constructing, repairing, or improving battery or fuel cell electric vehicle infrastructure, including hydrogen fueling stations.
- The sale or use of tangible personal property that will become a component of battery or fuel cell electric vehicle infrastructure during the course of installing, constructing, repairing, or improving battery or fuel cell electric vehicle infrastructure.
Reporting/documentation:
- Buyer must provide the vendor with a completed Buyers’ Retail Sales Tax Exemption Certificate.
- Sellers must report the exempt sales on their excise tax returns and take the corresponding deduction from retail sales tax.
Leasehold excise tax exemption:
- An exemption from leasehold excise tax is allowed on leases to tenants of public lands for the purpose of installing, maintaining, and operating electric vehicle infrastructure.
Expires July 1, 2025.
For questions about the exemptions, call 360-705-6705.