Bill Text: IA HF725 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act relating to motor vehicle taxes and fees, including registration fees for certain electric vehicles, an excise tax on hydrogen used as special fuel, and an excise tax on electricity used as electric fuel, providing penalties, making penalties applicable, and including effective date provisions. (Formerly HSB 197; See HF 767.)
Spectrum: Committee Bill
Status: (Introduced - Dead) 2019-04-17 - Withdrawn. H.J. 899. [HF725 Detail]
Download: Iowa-2019-HF725-Introduced.html
House
File
725
-
Introduced
HOUSE
FILE
725
BY
COMMITTEE
ON
TRANSPORTATION
(SUCCESSOR
TO
HSB
197)
A
BILL
FOR
An
Act
relating
to
motor
vehicle
taxes
and
fees,
including
1
registration
fees
for
certain
electric
vehicles,
an
excise
2
tax
on
hydrogen
used
as
special
fuel,
and
an
excise
tax
on
3
electricity
used
as
electric
fuel,
providing
penalties,
4
making
penalties
applicable,
and
including
effective
date
5
provisions.
6
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
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725
DIVISION
I
1
REGISTRATION
FEES
FOR
ELECTRIC
VEHICLES
2
Section
1.
NEW
SECTION
.
321.116
Battery
electric
and
3
plug-in
hybrid
electric
motor
vehicle
fees.
4
1.
For
each
battery
electric
motor
vehicle
subject
to
an
5
annual
registration
fee
under
section
321.109,
subsection
1,
6
paragraph
“a”
,
and
operated
on
the
public
highways
of
this
7
state,
the
owner
shall
pay
an
annual
battery
electric
motor
8
vehicle
registration
fee,
which
shall
be
in
addition
to
the
9
annual
registration
fee
imposed
for
the
vehicle
under
section
10
321.109,
subsection
1,
paragraph
“a”
.
For
purposes
of
this
11
subsection,
“battery
electric
motor
vehicle”
means
a
motor
12
vehicle
equipped
with
electrical
drivetrain
components
and
not
13
equipped
with
an
internal
combustion
engine,
that
is
propelled
14
exclusively
by
one
or
more
electrical
motors
using
electrical
15
energy
stored
in
a
battery
or
other
energy
storage
device
that
16
can
be
recharged
by
plugging
into
an
electrical
outlet
or
17
electric
vehicle
charging
station.
The
amount
of
the
fee
shall
18
be
as
follows:
19
a.
For
the
period
beginning
January
1,
2020,
and
ending
20
December
31,
2020,
sixty-five
dollars.
21
b.
For
the
period
beginning
January
1,
2021,
and
ending
22
December
31,
2021,
ninety-seven
dollars
and
fifty
cents.
23
c.
On
or
after
January
1,
2022,
one
hundred
thirty
dollars.
24
2.
For
each
plug-in
hybrid
electric
motor
vehicle
subject
to
25
an
annual
registration
fee
under
section
321.109,
subsection
26
1,
paragraph
“a”
,
and
operated
on
the
public
highways
of
this
27
state,
the
owner
shall
pay
an
annual
plug-in
hybrid
electric
28
motor
vehicle
registration
fee,
which
shall
be
in
addition
29
to
the
annual
registration
fee
imposed
for
the
vehicle
under
30
section
321.109,
subsection
1,
paragraph
“a”
.
For
purposes
of
31
this
subsection,
“plug-in
hybrid
electric
motor
vehicle”
means
a
32
motor
vehicle
equipped
with
electrical
drivetrain
components,
33
an
internal
combustion
engine,
and
a
battery
or
other
energy
34
storage
device
that
can
be
recharged
by
plugging
into
an
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electrical
outlet
or
electric
vehicle
charging
station.
The
1
amount
of
the
fee
shall
be
as
follows:
2
a.
For
the
period
beginning
January
1,
2020,
and
ending
3
December
31,
2020,
thirty-two
dollars
and
fifty
cents.
4
b.
For
the
period
beginning
January
1,
2021,
and
ending
5
December
31,
2021,
forty-eight
dollars
and
seventy-five
cents.
6
c.
On
or
after
January
1,
2022,
sixty-five
dollars.
7
Sec.
2.
Section
321.117,
Code
2019,
is
amended
to
read
as
8
follows:
9
321.117
Motorcycle,
autocycle,
ambulance,
and
hearse
fees.
10
1.
For
all
motorcycles
and
autocycles
the
annual
11
registration
fee
shall
be
twenty
dollars.
For
all
motorized
12
bicycles
the
annual
registration
fee
shall
be
seven
dollars.
13
When
the
motorcycle
or
autocycle
is
more
than
five
model
14
years
old,
the
annual
registration
fee
shall
be
ten
dollars.
15
The
annual
registration
fee
for
ambulances
and
hearses
shall
16
be
fifty
dollars.
Passenger
car
plates
shall
be
issued
for
17
ambulances
and
hearses.
18
2.
In
addition
to
the
fee
required
for
a
motorcycle
under
19
subsection
1,
the
owner
of
a
motorcycle
that
is
a
battery
20
electric
motor
vehicle
or
plug-in
hybrid
electric
motor
21
vehicle,
as
those
terms
are
defined
in
section
321.116,
shall
22
pay
an
annual
electric
motorcycle
registration
fee.
The
amount
23
of
the
fee
shall
be
as
follows:
24
a.
For
the
period
beginning
January
1,
2020,
and
ending
25
December
31,
2020,
four
dollars
and
fifty
cents.
26
b.
For
the
period
beginning
January
1,
2021,
and
ending
27
December
31,
2021,
six
dollars
and
seventy-five
cents.
28
c.
On
or
after
January
1,
2022,
nine
dollars.
29
Sec.
3.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
30
effect
January
1,
2020.
31
DIVISION
II
32
HYDROGEN
FUEL
EXCISE
TAX
33
Sec.
4.
Section
452A.2,
Code
2019,
is
amended
by
adding
the
34
following
new
subsection:
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NEW
SUBSECTION
.
20A.
“Fuel
supply
tank”
,
with
respect
to
1
motor
vehicles
that
use
hydrogen
as
a
special
fuel,
means
a
2
motor
vehicle’s
hydrogen
fuel
cells.
3
Sec.
5.
Section
452A.2,
subsection
21,
Code
2019,
is
amended
4
by
adding
the
following
new
paragraph:
5
NEW
PARAGRAPH
.
c.
“Gallon”
,
with
respect
to
hydrogen,
means
6
a
diesel
gallon
equivalent.
A
diesel
gallon
equivalent
of
7
hydrogen
is
two
and
forty-nine
hundredths
pounds.
8
Sec.
6.
Section
452A.2,
subsections
25,
26,
39,
and
45,
Code
9
2019,
are
amended
to
read
as
follows:
10
25.
“Licensed
compressed
natural
gas,
liquefied
natural
gas,
11
and
liquefied
petroleum
gas
,
and
hydrogen
dealer”
means
a
person
12
in
the
business
of
handling
untaxed
compressed
natural
gas,
13
liquefied
natural
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
14
who
delivers
any
part
of
the
fuel
into
a
fuel
supply
tank
of
any
15
motor
vehicle.
16
26.
“Licensed
compressed
natural
gas,
liquefied
natural
17
gas,
and
liquefied
petroleum
gas
,
and
hydrogen
user”
means
a
18
person
licensed
by
the
department
who
dispenses
compressed
19
natural
gas,
liquefied
natural
gas,
or
liquefied
petroleum
20
gas,
or
hydrogen,
upon
which
the
special
fuel
tax
has
not
been
21
previously
paid,
for
highway
use
from
fuel
sources
owned
and
22
controlled
by
the
person
into
the
fuel
supply
tank
of
a
motor
23
vehicle,
or
commercial
vehicle
owned
or
controlled
by
the
24
person.
25
39.
“Special
fuel”
means
fuel
oils
and
all
combustible
gases
26
and
liquids
suitable
for
the
generation
of
power
for
propulsion
27
of
motor
vehicles
or
turbine-powered
aircraft,
and
includes
28
any
substance
used
for
that
purpose,
except
that
it
does
not
29
include
motor
fuel.
Kerosene
shall
not
be
considered
to
be
a
30
special
fuel,
unless
blended
with
other
special
fuels
for
use
31
in
a
motor
vehicle
with
a
diesel
engine.
Methanol
shall
not
32
be
considered
to
be
a
special
fuel
unless
blended
with
other
33
special
fuels
for
use
in
a
motor
vehicle
with
a
diesel
engine.
34
Hydrogen
shall
be
considered
to
be
a
special
fuel
when
used
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or
intended
for
use
in
combination
with
oxygen
to
generate
1
electricity
for
propulsion
of
a
motor
vehicle.
2
45.
“Use”
,
with
respect
to
liquefied
petroleum
gas,
means
3
the
receipt,
delivery,
or
placing
of
liquefied
petroleum
gas
by
4
a
licensed
liquefied
petroleum
gas
user
into
a
fuel
supply
tank
5
of
a
motor
vehicle
while
the
vehicle
is
in
the
state
,
except
6
that
with
.
With
respect
to
natural
gas
used
as
a
special
fuel,
7
“use”
means
the
receipt,
delivery,
or
placing
of
the
natural
gas
8
into
equipment
for
compressing
the
gas
for
subsequent
delivery
9
into
the
fuel
supply
tank
of
a
motor
vehicle
while
the
vehicle
10
is
in
the
state
.
With
respect
to
hydrogen
used
as
a
special
11
fuel,
“use”
means
the
receipt,
delivery,
or
placing
of
hydrogen
12
by
a
licensed
hydrogen
user
into
a
fuel
supply
tank
of
a
motor
13
vehicle
while
the
vehicle
is
in
the
state.
14
Sec.
7.
Section
452A.3,
Code
2019,
is
amended
by
adding
the
15
following
new
subsection:
16
NEW
SUBSECTION
.
9A.
For
hydrogen
used
as
a
special
fuel,
17
the
rate
of
tax
is
sixty-five
cents
per
gallon.
18
Sec.
8.
Section
452A.4,
subsection
1,
paragraph
d,
Code
19
2019,
is
amended
to
read
as
follows:
20
d.
A
dealer’s
or
user’s
license
shall
be
required
for
each
21
separate
place
of
business
or
location
where
compressed
natural
22
gas,
liquefied
natural
gas,
or
liquefied
petroleum
gas
,
or
23
hydrogen
is
delivered
or
placed
into
the
fuel
supply
tank
of
a
24
motor
vehicle.
25
Sec.
9.
Section
452A.8,
subsection
2,
paragraph
e,
26
subparagraphs
(1),
(2),
and
(3),
Code
2019,
are
amended
to
read
27
as
follows:
28
(1)
For
purposes
of
this
paragraph
“e”
,
“dealer”
or
“user”
29
means
a
licensed
compressed
natural
gas,
liquefied
natural
gas,
30
and
liquefied
petroleum
gas
,
and
hydrogen
dealer
or
user
and
31
“fuel”
means
compressed
natural
gas,
liquefied
natural
gas,
or
32
liquefied
petroleum
gas
,
or
hydrogen
.
33
(2)
The
tax
for
compressed
natural
gas,
liquefied
natural
34
gas,
and
liquefied
petroleum
gas
,
and
hydrogen
delivered
by
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a
licensed
dealer
for
use
in
this
state
shall
attach
at
the
1
time
of
the
delivery
and
shall
be
collected
by
the
dealer
2
from
the
purchaser
and
paid
to
the
department
as
provided
in
3
this
chapter
.
The
tax,
with
respect
to
compressed
natural
4
gas,
liquefied
natural
gas,
and
liquefied
petroleum
gas
,
and
5
hydrogen
acquired
by
a
purchaser
in
any
manner
other
than
by
6
delivery
by
a
licensed
dealer
into
a
fuel
supply
tank
of
a
7
motor
vehicle,
attaches
at
the
time
of
the
use
of
the
fuel
8
and
shall
be
paid
over
to
the
department
by
the
purchaser
as
9
provided
in
this
chapter
.
10
(3)
The
department
shall
adopt
rules
governing
the
11
dispensing
of
compressed
natural
gas,
liquefied
natural
gas,
12
and
liquefied
petroleum
gas
,
and
hydrogen
by
licensed
dealers
13
and
licensed
users.
The
director
may
require
by
rule
that
14
reports
and
returns
be
filed
by
electronic
transmission.
The
15
department
shall
require
that
all
pumps
located
at
dealer
16
locations
and
user
locations
through
which
liquefied
petroleum
17
gas
can
be
dispensed
shall
be
metered,
inspected,
tested
18
for
accuracy,
and
sealed
and
licensed
by
the
department
of
19
agriculture
and
land
stewardship,
and
that
fuel
delivered
20
into
the
fuel
supply
tank
of
any
motor
vehicle
shall
be
21
dispensed
only
through
tested
metered
pumps
and
may
be
sold
22
without
temperature
correction
or
corrected
to
a
temperature
23
of
60
degrees
Fahrenheit.
If
the
metered
gallonage
is
to
be
24
temperature-corrected,
only
a
temperature-compensated
meter
25
shall
be
used.
Natural
gas
used
as
fuel
shall
be
delivered
26
into
compressing
equipment
through
sealed
meters
certified
for
27
accuracy
by
the
department
of
agriculture
and
land
stewardship.
28
Hydrogen
used
as
fuel
shall
be
delivered
into
the
fuel
supply
29
tank
of
any
motor
vehicle
through
sealed
meters
certified
for
30
accuracy
by
the
department
of
agriculture
and
land
stewardship.
31
The
department
of
agriculture
and
land
stewardship
may
adopt
32
rules
pursuant
to
chapter
17A
relating
to
the
certification
and
33
accuracy
of
meters
used
to
deliver
hydrogen.
34
Sec.
10.
Section
452A.60,
subsection
1,
Code
2019,
is
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amended
to
read
as
follows:
1
1.
The
department
of
revenue
or
the
state
department
of
2
transportation
shall
prescribe
and
furnish
all
forms,
as
3
applicable,
upon
which
reports,
returns,
and
applications
shall
4
be
made
and
claims
for
refund
presented
under
this
chapter
5
and
may
prescribe
forms
of
record
to
be
kept
by
suppliers,
6
restrictive
suppliers,
importers,
exporters,
blenders,
common
7
carriers,
contract
carriers,
licensed
compressed
natural
8
gas,
liquefied
natural
gas,
and
liquefied
petroleum
gas
,
and
9
hydrogen
dealers
and
users,
terminal
operators,
nonterminal
10
storage
facility
operations,
and
interstate
commercial
motor
11
vehicle
operators.
12
Sec.
11.
Section
452A.62,
subsection
1,
paragraph
a,
13
subparagraph
(2),
Code
2019,
is
amended
to
read
as
follows:
14
(2)
A
licensed
compressed
natural
gas,
liquefied
natural
15
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
dealer,
user,
or
16
person
supplying
compressed
natural
gas,
liquefied
natural
17
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
to
a
licensed
18
compressed
natural
gas,
liquefied
natural
gas,
or
liquefied
19
petroleum
gas
,
or
hydrogen
dealer
or
user.
20
Sec.
12.
Section
452A.62,
subsection
1,
paragraph
b,
Code
21
2019,
is
amended
to
read
as
follows:
22
b.
To
examine
the
records,
books,
papers,
receipts,
and
23
invoices
of
any
distributor,
supplier,
restrictive
supplier,
24
importer,
blender,
exporter,
terminal
operator,
nonterminal
25
storage
facility,
licensed
compressed
natural
gas,
liquefied
26
natural
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
dealer
or
27
user,
or
any
other
person
who
possesses
fuel
upon
which
the
tax
28
has
not
been
paid
to
determine
financial
responsibility
for
the
29
payment
of
the
taxes
imposed
by
this
chapter
.
30
Sec.
13.
Section
452A.74,
subsection
1,
paragraphs
e
and
g,
31
Code
2019,
are
amended
to
read
as
follows:
32
e.
For
any
person
to
act
as
a
supplier,
restrictive
33
supplier,
importer,
exporter,
blender,
or
compressed
natural
34
gas,
liquefied
natural
gas,
or
liquefied
petroleum
gas
,
or
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hydrogen
dealer
or
user
without
the
required
license.
1
g.
For
any
licensed
compressed
natural
gas,
liquefied
2
natural
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
dealer
or
3
user
to
dispense
compressed
natural
gas,
liquefied
natural
gas,
4
or
liquefied
petroleum
gas
,
or
hydrogen
into
the
fuel
supply
5
tank
of
any
motor
vehicle
without
collecting
the
fuel
tax.
6
Sec.
14.
Section
452A.74,
subsection
2,
Code
2019,
is
7
amended
to
read
as
follows:
8
2.
Any
delivery
of
compressed
natural
gas,
liquefied
9
natural
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
to
a
10
compressed
natural
gas,
liquefied
natural
gas,
or
liquefied
11
petroleum
gas
,
or
hydrogen
dealer
or
user
for
the
purpose
of
12
evading
the
state
tax
on
compressed
natural
gas,
liquefied
13
natural
gas,
or
liquefied
petroleum
gas,
or
hydrogen,
into
14
facilities
other
than
those
licensed
under
this
chapter
knowing
15
that
the
fuel
will
be
used
for
highway
use
shall
constitute
16
a
violation
of
this
section
.
Any
compressed
natural
gas,
17
liquefied
natural
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
18
dealer
or
user
for
purposes
of
evading
the
state
tax
on
19
compressed
natural
gas,
liquefied
natural
gas,
or
liquefied
20
petroleum
gas,
or
hydrogen,
who
allows
a
distributor
to
place
21
compressed
natural
gas,
liquefied
natural
gas,
or
liquefied
22
petroleum
gas
,
or
hydrogen
for
highway
use
in
facilities
other
23
than
those
licensed
under
this
chapter
,
shall
also
be
deemed
24
in
violation
of
this
section
.
25
Sec.
15.
Section
452A.85,
subsection
1,
Code
2019,
is
26
amended
to
read
as
follows:
27
1.
Persons
having
title
to
motor
fuel,
ethanol
blended
28
gasoline,
undyed
special
fuel,
compressed
natural
gas,
29
liquefied
natural
gas,
or
liquefied
petroleum
gas
,
or
hydrogen
30
in
storage
and
held
for
sale
on
the
effective
date
of
an
31
increase
in
the
excise
tax
rate
imposed
on
motor
fuel,
ethanol
32
blended
gasoline,
undyed
special
fuel,
compressed
natural
33
gas,
liquefied
natural
gas,
or
liquefied
petroleum
gas
,
or
34
hydrogen
under
this
chapter
shall
be
subject
to
an
inventory
35
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88
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7/
31
H.F.
725
tax
based
upon
the
gallonage
in
storage
as
of
the
close
of
the
1
business
day
preceding
the
effective
date
of
the
increased
2
excise
tax
rate
of
motor
fuel,
ethanol
blended
gasoline,
undyed
3
special
fuel,
compressed
natural
gas,
liquefied
natural
gas,
or
4
liquefied
petroleum
gas
,
or
hydrogen
which
will
be
subject
to
5
the
increased
excise
tax
rate.
6
Sec.
16.
Section
452A.86,
Code
2019,
is
amended
to
read
as
7
follows:
8
452A.86
Method
of
determining
gallonage.
9
The
exclusive
method
of
determining
gallonage
of
any
10
purchases
or
sales
of
motor
fuel,
undyed
special
fuel,
11
or
liquefied
petroleum
gas
as
defined
in
this
chapter
and
12
distillate
fuels
shall
be
on
a
gross
volume
basis,
except
13
for
compressed
natural
gas
,
and
liquefied
natural
gas
,
and
14
hydrogen
.
The
exclusive
method
of
determining
gallonage
of
any
15
purchases
or
sales
of
compressed
natural
gas
is
the
gasoline
16
gallon
equivalent,
as
defined
in
section
452A.2,
subsection
17
21
.
The
exclusive
method
of
determining
gallonage
of
any
18
purchase
or
sale
of
liquefied
natural
gas
is
the
diesel
gallon
19
equivalent,
as
defined
in
section
452A.2,
subsection
21
.
The
20
exclusive
method
of
determining
gallonage
of
any
purchases
or
21
sales
of
hydrogen
is
the
diesel
gallon
equivalent,
as
defined
22
in
section
452A.2,
subsection
21.
A
temperature-adjusted
23
or
other
method
shall
not
be
used,
except
as
it
applies
to
24
liquefied
petroleum
gas
and
the
sale
or
exchange
of
petroleum
25
products
between
petroleum
refiners.
All
invoices,
bills
of
26
lading,
or
other
records
of
sale
or
purchase
and
all
returns
27
or
records
required
to
be
made,
kept,
and
maintained
by
a
28
supplier,
restrictive
supplier,
importer,
exporter,
blender,
29
or
compressed
natural
gas,
liquefied
natural
gas,
or
liquefied
30
petroleum
gas
,
or
hydrogen
dealer
or
user
shall
be
made,
kept,
31
and
maintained
on
the
gross
volume
basis.
For
purposes
of
32
this
section
,
“distillate
fuels”
means
any
fuel
oil,
gas
oil,
33
topped
crude
oil,
or
other
petroleum
oils
derived
by
refining
34
or
processing
crude
oil
or
unfinished
oils
which
have
a
boiling
35
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1803HV
(4)
88
ns/jh
8/
31
H.F.
725
range
at
atmospheric
pressure
which
falls
completely
or
in
part
1
between
550
and
1,200
degrees
Fahrenheit.
2
Sec.
17.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
3
effect
January
1,
2020.
4
DIVISION
III
5
ELECTRIC
FUEL
EXCISE
TAX
6
Sec.
18.
Section
312.2,
subsection
9,
Code
2019,
is
amended
7
by
adding
the
following
new
paragraph:
8
NEW
PARAGRAPH
.
c.
From
the
excise
tax
on
electric
fuel
9
imposed
under
the
tax
rate
of
section
452A.41,
the
amount
of
10
excise
tax
collected
from
fifteen
hundredths
of
one
cent
per
11
kilowatt
hour.
12
Sec.
19.
Section
312.2,
subsection
10,
Code
2019,
is
amended
13
by
adding
the
following
new
paragraph:
14
NEW
PARAGRAPH
.
c.
From
the
excise
tax
on
electric
fuel
15
imposed
under
the
tax
rate
of
section
452A.41,
the
amount
16
of
excise
tax
collected
from
two
hundredths
of
one
cent
per
17
kilowatt
hour.
18
Sec.
20.
Section
423.3,
subsection
56,
Code
2019,
is
amended
19
to
read
as
follows:
20
56.
The
sales
price
from
the
sale
of
motor
fuel
,
and
21
special
fuel
,
and
electric
fuel
consumed
for
highway
use
or
in
22
watercraft
or
aircraft
where
the
fuel
tax
has
been
imposed
and
23
paid
and
no
refund
has
been
or
will
be
allowed
and
the
sales
24
price
from
the
sales
of
ethanol
blended
gasoline,
as
defined
25
in
section
214A.1
.
26
Sec.
21.
Section
423B.5,
subsection
1,
Code
2019,
is
amended
27
to
read
as
follows:
28
1.
A
local
sales
and
services
tax
may
be
imposed
by
a
29
county
on
the
sales
price
taxed
by
the
state
under
chapter
30
423,
subchapter
II
.
A
local
sales
and
services
tax
shall
be
31
imposed
on
the
same
basis
as
the
state
sales
and
services
tax
32
or
in
the
case
of
the
use
of
natural
gas,
natural
gas
service,
33
electricity,
or
electric
service
on
the
same
basis
as
the
34
state
use
tax
and
shall
not
be
imposed
on
the
sale
of
any
35
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1803HV
(4)
88
ns/jh
9/
31
H.F.
725
property
or
on
any
service
not
taxed
by
the
state,
except
the
1
tax
shall
not
be
imposed
on
the
sales
price
from
the
sale
of
2
motor
fuel
,
or
special
fuel
,
or
electric
fuel,
as
those
terms
3
are
defined
in
chapter
452A
,
which
is
consumed
for
highway
use
4
or
in
watercraft
or
aircraft
if
the
fuel
tax
is
paid
on
the
5
transaction
and
a
refund
has
not
or
will
not
be
allowed,
on
the
6
sales
price
from
the
sale
of
equipment
by
the
state
department
7
of
transportation,
or
on
the
sales
price
from
the
sale
or
use
8
of
natural
gas,
natural
gas
service,
electricity,
or
electric
9
service
in
a
city
or
county
where
the
sales
price
from
the
sale
10
of
natural
gas
or
electric
energy
is
subject
to
a
franchise
11
fee
or
user
fee
during
the
period
the
franchise
or
user
fee
12
is
imposed.
A
local
sales
and
services
tax
is
applicable
to
13
transactions
within
those
cities
and
unincorporated
areas
of
14
the
county
where
it
is
imposed,
which
transactions
include
15
but
are
not
limited
to
sales
sourced
pursuant
to
section
16
423.15
,
423.17
,
423.19
,
or
423.20
,
to
a
location
within
that
17
city
or
unincorporated
area
of
the
county.
The
tax
shall
be
18
collected
by
all
persons
required
to
collect
state
sales
taxes.
19
However,
a
local
sales
and
services
tax
is
not
applicable
to
20
transactions
sourced
under
chapter
423
to
a
place
of
business,
21
as
defined
in
section
423.1
,
of
a
retailer
if
such
place
of
22
business
is
located
in
part
within
a
city
or
unincorporated
23
area
of
the
county
where
the
tax
is
not
imposed.
24
Sec.
22.
Section
423E.3,
subsection
1,
Code
2019,
is
amended
25
to
read
as
follows:
26
1.
The
tax
shall
be
imposed
on
the
same
basis
as
the
state
27
sales
and
services
tax
or
in
the
case
of
the
use
of
natural
28
gas,
natural
gas
service,
electricity,
or
electric
service
on
29
the
same
basis
as
the
state
use
tax
and
shall
not
be
imposed
30
on
the
sale
of
any
property
or
on
any
service
not
taxed
by
the
31
state,
except
the
tax
shall
not
be
imposed
on
the
sales
price
32
from
the
sale
of
motor
fuel
,
or
special
fuel
,
or
electric
fuel,
33
as
those
terms
are
defined
in
chapter
452A
,
which
is
consumed
34
for
highway
use
or
in
watercraft
or
aircraft
if
the
fuel
tax
35
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(4)
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31
H.F.
725
is
paid
on
the
transaction
and
a
refund
has
not
or
will
not
1
be
allowed,
on
the
sales
price
from
the
sale
of
equipment
by
2
the
state
department
of
transportation,
or
on
the
sales
price
3
from
the
sale
or
use
of
natural
gas,
natural
gas
service,
4
electricity,
or
electric
service
in
a
city
or
county
where
the
5
sales
price
from
the
sale
of
natural
gas
or
electric
energy
is
6
subject
to
a
franchise
fee
or
user
fee
during
the
period
the
7
franchise
or
user
fee
is
imposed.
8
Sec.
23.
NEW
SECTION
.
452A.40
Definitions.
9
As
used
in
this
subchapter,
unless
the
context
otherwise
10
requires:
11
1.
“Department”
means
the
department
of
revenue.
12
2.
“Electric
fuel”
means
electrical
energy
delivered
or
13
placed
into
the
battery
or
other
energy
storage
device
of
an
14
electric
motor
vehicle
from
a
source
outside
the
motor
vehicle
15
for
purposes
of
propelling
the
motor
vehicle.
“Electric
fuel”
16
shall
be
deemed
motor
vehicle
fuel
for
purposes
of
Article
VII,
17
section
8,
of
the
Constitution
of
the
State
of
Iowa.
18
3.
“Electric
motor
vehicle”
means
a
motor
vehicle
equipped
19
with
electrical
drivetrain
components
that
has
the
ability
to
20
be
propelled,
fully
or
partially,
by
one
or
more
electrical
21
motors
using
electrical
energy
stored
in
a
battery
or
other
22
energy
storage
device
that
can
be
recharged
by
plugging
into
an
23
electrical
outlet
or
electric
vehicle
charging
station.
24
4.
“Licensed
electric
fuel
dealer”
means
a
person
licensed
25
by
the
department
who
dispenses
electric
fuel,
upon
which
the
26
electric
fuel
tax
has
not
been
previously
paid,
for
highway
27
use
into
the
battery
or
other
energy
storage
device
of
an
28
electric
motor
vehicle
in
this
state
at
a
location
other
than
a
29
residence.
30
5.
“Licensed
electric
fuel
user”
means
a
person
licensed
31
by
the
department
who
dispenses
electric
fuel,
upon
which
the
32
electric
fuel
tax
has
not
been
previously
paid,
for
highway
use
33
from
a
charging
station
owned
and
controlled
by
the
person
into
34
the
battery
or
other
energy
storage
device
of
an
electric
motor
35
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(4)
88
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31
H.F.
725
vehicle
owned
or
controlled
by
the
person
in
this
state
at
a
1
location
other
than
a
residence.
2
6.
“Residence”
means
the
place
where
a
person
resides,
3
permanently
or
temporarily.
4
7.
“Use”
means
the
receipt,
delivery,
or
placing
of
electric
5
fuel
by
a
licensed
electric
fuel
user
into
the
battery
or
other
6
energy
storage
device
of
an
electric
motor
vehicle
owned
or
7
controlled
by
the
user
in
this
state
at
a
location
other
than
a
8
residence.
9
Sec.
24.
NEW
SECTION
.
452A.41
Levy
and
collection
of
excise
10
tax
on
electric
fuel.
11
1.
An
excise
tax
of
two
and
six-tenths
cents
is
imposed
on
12
each
kilowatt
hour
of
electric
fuel
delivered
or
placed
into
13
the
battery
or
other
energy
storage
device
of
an
electric
motor
14
vehicle
at
a
location
in
this
state
other
than
a
residence.
15
2.
The
tax
for
electric
fuel
delivered
by
a
licensed
16
electric
fuel
dealer
for
use
in
this
state
shall
attach
at
the
17
time
of
the
delivery
and
shall
be
collected
by
the
dealer
from
18
the
purchaser
and
paid
to
the
department
in
the
same
manner
19
as
the
excise
taxes
on
natural
gas
and
liquefied
petroleum
20
gas
are
paid
by
dealers
to
the
department
as
provided
in
this
21
chapter.
The
tax
for
electric
fuel
used
by
a
licensed
electric
22
fuel
user
shall
attach
at
the
time
of
the
use
of
the
fuel
and
23
shall
be
paid
to
the
department
by
the
licensed
electric
fuel
24
user
in
the
same
manner
as
the
excise
taxes
on
natural
gas
and
25
liquefied
petroleum
gas
are
paid
by
users
to
the
department
as
26
provided
in
this
chapter.
27
3.
The
department
shall
adopt
rules
governing
the
28
dispensing
of
electric
fuel
by
licensed
dealers
and
users.
The
29
director
may
require
by
rule
that
reports
and
returns
be
filed
30
by
electronic
transmission.
The
department
shall
require
that
31
all
charging
stations
located
at
dealer
and
user
locations
32
through
which
electric
fuel
can
be
dispensed
shall
be
metered,
33
inspected,
tested
for
accuracy,
and
sealed
and
licensed
by
34
the
department
of
agriculture
and
land
stewardship,
and
that
35
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(4)
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31
H.F.
725
electric
fuel
delivered
into
the
battery
or
other
energy
1
storage
device
of
any
electric
motor
vehicle
shall
be
dispensed
2
only
through
tested,
metered
charging
stations.
The
department
3
of
agriculture
and
land
stewardship
may
adopt
rules
pursuant
4
to
chapter
17A
to
administer
the
department
of
agriculture
and
5
land
stewardship’s
duties
under
this
subsection.
6
4.
a.
For
the
purpose
of
determining
the
amount
of
7
liability
for
the
electric
fuel
tax,
each
dealer
and
user
8
shall
file
with
the
department
not
later
than
the
last
day
9
of
each
calendar
month
a
monthly
tax
return
certified
under
10
penalties
for
false
certification.
The
return
shall
show,
with
11
reference
to
each
location
at
which
fuel
is
delivered
or
placed
12
by
the
dealer
or
user
into
the
battery
or
other
energy
storage
13
device
of
any
electric
motor
vehicle
during
the
next
preceding
14
calendar
month,
information
as
required
by
the
department.
15
b.
The
amount
of
tax
due
shall
be
computed
by
multiplying
16
the
appropriate
tax
rate
per
kilowatt
hour
by
the
number
of
17
kilowatt
hours
of
electric
fuel
delivered
or
placed
by
the
18
dealer
or
user
into
the
batteries
or
other
energy
storage
19
devices
of
electric
motor
vehicles.
20
c.
The
return
shall
be
accompanied
by
remittance
in
the
21
amount
of
the
tax
due
for
the
month
in
which
the
fuel
was
placed
22
into
the
batteries
or
other
energy
storage
devices
of
electric
23
motor
vehicles.
24
5.
Moneys
collected
under
this
subchapter
by
a
licensed
25
electric
fuel
dealer
or
user
are
deemed
to
be
held
in
trust
for
26
the
state
of
Iowa.
27
Sec.
25.
NEW
SECTION
.
452A.42
Electric
fuel
dealer’s
and
28
user’s
license.
29
1.
A
person
shall
not
sell
or
dispense
electric
fuel
within
30
this
state
at
a
location
other
than
a
residence
or
otherwise
31
act
as
a
licensed
electric
fuel
dealer
or
user
unless
the
32
person
holds
an
uncanceled
license
issued
by
the
department.
33
2.
To
procure
a
license,
a
person
shall
file
with
the
34
department
an
application
signed
under
penalty
for
false
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certificate
setting
forth
all
of
the
following:
1
a.
The
name
under
which
the
licensee
will
transact
business
2
in
this
state.
3
b.
The
location,
with
street
number
address,
of
the
4
principal
office
or
place
of
business
of
the
licensee
within
5
this
state.
6
c.
The
name
and
complete
residence
address
of
the
owner
7
or
the
names
and
addresses
of
the
partners,
if
the
licensee
8
is
a
partnership,
or
the
names
and
addresses
of
the
principal
9
officers,
if
the
licensee
is
a
corporation
or
association.
10
3.
A
dealer’s
or
user’s
license
shall
be
required
for
each
11
separate
place
of
business
or
location,
other
than
a
residence,
12
where
electric
fuel
is
delivered
or
placed
into
the
battery
or
13
other
energy
storage
device
of
an
electric
motor
vehicle.
14
4.
a.
The
department
may
deny
the
issuance
of
a
license
to
15
an
applicant
who
is
substantially
delinquent
in
the
payment
of
16
a
tax
due,
or
the
interest
or
penalty
on
the
tax,
administered
17
by
the
department.
If
the
applicant
is
a
partnership,
a
18
license
may
be
denied
if
a
partner
owes
any
delinquent
tax,
19
interest,
or
penalty.
If
the
applicant
is
a
corporation,
a
20
license
may
be
denied
if
any
officer
having
a
substantial
legal
21
or
equitable
interest
in
the
ownership
of
the
corporation
owes
22
any
delinquent
tax,
interest,
or
penalty
of
the
applicant
23
corporation.
24
b.
The
department
may
deny
the
issuance
of
a
license
if
25
an
application
for
a
license
to
transact
business
as
a
dealer
26
or
user
in
this
state
is
filed
by
a
person
whose
license
or
27
registration
has
been
canceled
for
cause
at
any
time
under
the
28
provisions
of
this
chapter
or
any
prior
motor
fuel
tax
law,
if
29
the
department
has
reason
to
believe
that
the
application
is
30
not
filed
in
good
faith,
or
if
the
application
is
filed
by
some
31
person
as
a
subterfuge
for
the
real
person
in
interest
whose
32
license
or
registration
has
been
canceled
for
cause
under
the
33
provisions
of
this
chapter
or
any
prior
motor
fuel
tax
law.
34
The
applicant
shall
be
given
fifteen
days’
notice
in
writing
of
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the
date
of
the
hearing
and
shall
have
the
right
to
appear
in
1
person
or
by
counsel
and
present
testimony.
2
5.
a.
The
application
in
proper
form
having
been
accepted
3
for
filing,
and
the
other
conditions
and
requirements
of
this
4
section
and
subchapter
IV
having
been
complied
with,
the
5
department
shall
issue
to
the
applicant
a
license
to
transact
6
business
as
an
electric
fuel
dealer
or
user
in
this
state.
The
7
license
shall
remain
in
full
force
and
effect
until
canceled
as
8
provided
in
this
chapter.
9
b.
The
license
shall
not
be
assignable
and
shall
be
valid
10
only
for
the
licensee
in
whose
name
it
is
issued.
11
c.
The
department
shall
keep
and
file
all
applications
and
12
bonds
and
a
record
of
all
licensees.
13
Sec.
26.
NEW
SECTION
.
452A.43
Records.
14
1.
A
licensed
electric
fuel
dealer
or
user
shall
maintain,
15
for
a
period
of
three
years,
records
of
all
transactions
by
16
which
the
dealer
or
user
dispenses
electric
fuel
into
the
17
batteries
or
other
energy
storage
devices
of
electric
motor
18
vehicles,
including
pertinent
records
and
papers
as
required
19
by
the
department.
20
2.
If
in
the
normal
conduct
of
a
dealer’s
or
user’s
business
21
the
records
are
maintained
and
kept
at
an
office
outside
this
22
state,
the
records
shall
be
made
available
for
audit
and
23
examination
by
the
department
at
the
office
outside
this
state,
24
but
the
audit
and
examination
shall
be
without
expense
to
this
25
state.
26
3.
The
department,
after
an
audit
and
examination
of
records
27
required
to
be
maintained
under
this
section,
may
authorize
28
their
disposal
upon
the
written
request
of
the
dealer
or
user.
29
Sec.
27.
NEW
SECTION
.
452A.44
Refunds.
30
1.
A
person
who
uses
electric
fuel
for
any
of
the
nontaxable
31
purposes
set
forth
in
section
452A.17,
subsection
1,
paragraph
32
“a”
,
for
motor
fuel
and
undyed
special
fuel,
and
who
has
paid
33
the
electric
fuel
tax
either
directly
to
the
department
or
by
34
having
the
tax
added
to
the
price
of
the
fuel,
and
who
has
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a
refund
permit,
upon
presentation
to
and
approval
by
the
1
department
of
a
claim
for
refund,
subject
to
the
conditions
set
2
forth
in
section
452A.17,
subsection
1,
paragraph
“b”
,
shall
be
3
reimbursed
and
repaid
the
amount
of
the
tax
which
the
claimant
4
has
paid
on
the
kilowatt
hours
so
used,
except
that
the
amount
5
of
a
refund
payable
may
be
applied
by
the
department
against
6
any
tax
liability
outstanding
on
the
books
of
the
department
7
against
the
claimant.
Refunds
under
this
section
are
subject
8
to
the
limitations
and
requirements
set
forth
in
section
9
452A.17,
subsection
3,
for
motor
fuel
and
undyed
special
fuel
10
refunds.
11
2.
A
person
shall
not
claim
a
refund
under
this
section
12
until
the
person
has
obtained
a
refund
permit
meeting
the
13
requirements
of
section
452A.18
from
the
department.
The
14
department
may
revoke
a
refund
permit
pursuant
to
section
15
452A.19.
16
3.
Tax
collected
on
electric
fuel
that
is
not
taxable,
or
17
tax
collected
in
excess
of
the
actual
amount
of
tax
due,
is
18
subject
to
section
452A.22.
19
Sec.
28.
Section
452A.52,
Code
2019,
is
amended
to
read
as
20
follows:
21
452A.52
Fuels
imported
in
supply
tanks
of
motor
vehicles
——
22
applicability
.
23
1.
a.
No
A
person
shall
not
bring
into
this
state
in
24
the
fuel
supply
tanks
of
a
commercial
motor
vehicle,
or
any
25
other
container,
regardless
of
whether
or
not
the
supply
tanks
26
are
connected
to
the
motor
of
the
vehicle,
any
motor
fuel
or
27
special
fuel
to
be
used
in
the
operation
of
the
vehicle
in
28
this
state
unless
that
person
has
paid
or
made
arrangements
in
29
advance
with
the
state
department
of
transportation
for
payment
30
of
Iowa
fuel
taxes
on
the
gallonage
consumed
in
operating
the
31
vehicle
in
this
state
;
except
that
this
subchapter
shall
not
32
apply
to
a
private
passenger
automobile
.
33
b.
A
person
shall
not
bring
into
this
state
in
the
batteries
34
or
other
energy
storage
devices
of
a
commercial
motor
vehicle,
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or
any
other
energy
storage
device,
regardless
of
whether
the
1
batteries
or
storage
devices
are
connected
to
the
motor
of
2
the
vehicle,
any
electric
fuel
to
be
used
in
the
operation
3
of
the
vehicle
in
this
state
unless
that
person
has
paid
or
4
made
arrangements
in
advance
with
the
state
department
of
5
transportation
for
payment
of
Iowa
fuel
taxes
on
the
kilowatt
6
hours
consumed
in
operating
the
vehicle
in
this
state.
7
2.
Any
person
who
is
unable
to
display
either
of
the
8
permits
or
the
license
provided
in
section
452A.53
and
brings
9
into
the
state
in
the
fuel
supply
tanks
of
a
commercial
motor
10
vehicle
more
than
thirty
gallons
of
motor
fuel
or
special
fuel
,
11
or
brings
into
the
state
in
the
batteries
or
other
energy
12
storage
devices
of
a
commercial
motor
vehicle
more
than
three
13
hundred
fifty
kilowatt
hours
of
electric
fuel,
in
violation
14
of
subsection
1
commits
a
simple
misdemeanor
punishable
as
15
a
scheduled
violation
under
section
805.8A,
subsection
13
,
16
paragraph
“c”
.
17
3.
This
subchapter
shall
not
apply
to
a
private
passenger
18
automobile.
19
Sec.
29.
Section
452A.53,
subsections
2,
3,
and
5,
Code
20
2019,
are
amended
to
read
as
follows:
21
2.
Persons
choosing
not
to
make
advance
arrangements
with
22
the
state
department
of
transportation
by
procuring
a
permit
or
23
license
are
not
relieved
of
their
responsibility
to
purchase
24
motor
fuel
,
and
special
fuel
,
and
electric
fuel
commensurate
25
with
their
use
of
the
state’s
highway
system.
When
there
26
is
reasonable
cause
to
believe
that
there
is
evasion
of
the
27
fuel
tax
on
commercial
motor
vehicles,
the
state
department
28
of
transportation
may
audit
persons
not
holding
a
permit
29
or
license.
Audits
shall
be
conducted
pursuant
to
section
30
452A.55
and
in
accordance
with
international
fuel
tax
agreement
31
guidelines.
The
state
department
of
transportation
shall
32
collect
all
taxes
due
and
refund
any
overpayment.
33
3.
A
permanent
international
fuel
tax
agreement
permit
34
or
license
may
be
obtained
upon
application
to
the
state
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department
of
transportation.
A
fee
of
ten
dollars
shall
be
1
charged
for
each
permit
or
license
issued.
The
holder
of
2
a
permanent
permit
or
license
shall
have
the
privilege
of
3
bringing
into
this
state
in
the
fuel
supply
tanks
of
commercial
4
motor
vehicles
any
amount
of
motor
fuel
or
special
fuel
,
or
in
5
the
batteries
or
other
energy
storage
devices
of
commercial
6
motor
vehicles
any
amount
of
electric
fuel,
to
be
used
in
the
7
operation
of
the
vehicles
and
for
that
privilege
shall
pay
8
Iowa
motor
fuel
or
special
fuel
taxes
as
provided
in
section
9
452A.54
.
10
5.
Each
vehicle
operated
into
or
through
Iowa
in
interstate
11
operations
using
motor
fuel
,
or
special
fuel
,
or
electric
fuel
12
acquired
in
any
other
state
shall
carry
in
or
on
the
vehicle
a
13
duplicate
or
evidence
of
the
permit
or
license
required
in
this
14
section
.
A
fee
not
to
exceed
fifty
cents
shall
be
charged
for
15
each
duplicate
or
other
evidence
of
a
permit
or
license
issued.
16
Sec.
30.
Section
452A.54,
subsections
1,
2,
and
4,
Code
17
2019,
are
amended
to
read
as
follows:
18
1.
Fuel
tax
liability
under
this
subchapter
shall
be
19
computed
on
the
total
number
of
gallons
of
each
kind
of
20
motor
fuel
and
special
fuel
,
and
the
total
number
of
kilowatt
21
hours
of
electric
fuel,
consumed
in
the
operation
in
Iowa
by
22
commercial
motor
vehicles
subject
to
this
subchapter
at
the
23
same
rate
for
each
kind
of
fuel
as
would
be
applicable
if
taxed
24
under
subchapter
I
of
this
chapter
and
section
452A.41
.
A
25
refund
against
the
fuel
tax
liability
so
computed
shall
be
26
allowed,
on
excess
Iowa
motor
fuel
purchased,
in
the
amount
27
of
fuel
tax
paid
at
the
prevailing
rate
per
gallon
set
out
28
under
subchapter
I
of
this
chapter
on
motor
fuel
and
special
29
fuel
,
and
rate
per
kilowatt
hour
set
out
under
section
452A.41
30
on
electric
fuel,
consumed
by
commercial
motor
vehicles,
the
31
operation
of
which
is
subject
to
this
subchapter
.
32
2.
Notwithstanding
any
provision
of
this
chapter
to
the
33
contrary,
except
as
provided
in
this
section
,
the
holder
of
a
34
permanent
international
fuel
tax
agreement
permit
or
license
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725
may
make
application
to
the
state
department
of
transportation
1
for
a
refund,
not
later
than
the
last
day
of
the
third
month
2
following
the
quarter
in
which
the
overpayment
of
Iowa
fuel
3
tax
paid
on
excess
purchases
of
motor
fuel
or
special
fuel
4
was
reported
as
provided
in
section
452A.8
,
or
electric
5
fuel
was
reported
as
provided
in
section
452A.41,
and
which
6
application
is
supported
by
such
proof
as
the
state
department
7
of
transportation
may
require.
The
state
department
of
8
transportation
shall
refund
Iowa
fuel
tax
paid
on
motor
fuel
,
9
or
special
fuel
,
or
electric
fuel
purchased
in
excess
of
the
10
amount
consumed
by
such
commercial
motor
vehicles
in
their
11
operation
on
the
highways
of
this
state.
12
4.
To
determine
the
amount
of
fuel
taxes
due
under
this
13
subchapter
and
to
prevent
the
evasion
thereof,
the
state
14
department
of
transportation
shall
require
a
quarterly
report
15
on
forms
prescribed
by
the
state
department
of
transportation.
16
It
shall
be
filed
not
later
than
the
last
day
of
the
month
17
following
the
quarter
reported,
and
each
quarter
thereafter.
18
These
reports
shall
be
required
of
all
persons
who
have
been
19
issued
a
permit
or
license
under
this
subchapter
and
shall
20
cover
actual
operation
and
fuel
consumption
in
Iowa
on
the
21
basis
of
the
permit
or
license
holder’s
average
consumption
22
of
fuel
in
Iowa,
determined
by
the
total
miles
traveled
and
23
the
total
fuel
purchased
and
consumed
for
highway
use
by
the
24
permittee’s
or
licensee’s
commercial
motor
vehicles
in
the
25
permittee’s
or
licensee’s
entire
operation
in
all
states
to
26
establish
an
overall
miles
per
gallon
ratio
or
miles
per
27
kilowatt
hour
ratio
,
which
ratio
shall
be
used
to
compute
the
28
gallons
or
kilowatt
hours
used
for
the
miles
traveled
in
Iowa.
29
Failure
to
receive
a
quarterly
report
or
fuel
credentials
by
30
mail,
facsimile
transmission,
or
any
other
means
of
delivery
31
does
not
relieve
a
person
from
the
person’s
fuel
tax
liability
32
or
from
the
requirement
to
display
current
fuel
credentials.
33
Sec.
31.
Section
452A.57,
subsections
3,
5,
and
8,
Code
34
2019,
are
amended
to
read
as
follows:
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3.
“Commercial
motor
vehicle”
means
a
passenger
vehicle
1
that
has
seats
for
more
than
nine
passengers
in
addition
to
2
the
driver,
any
road
tractor,
any
truck
tractor,
or
any
truck
3
having
two
or
more
axles
which
passenger
vehicle,
road
tractor,
4
truck
tractor,
or
truck
is
propelled
on
the
public
highways
5
by
either
motor
fuel
,
or
special
fuel
,
or
electric
fuel
.
6
“Commercial
motor
vehicle”
does
not
include
a
motor
truck
with
a
7
combined
gross
weight
of
less
than
twenty-six
thousand
pounds,
8
operated
as
a
part
of
an
identifiable
one-way
fleet
and
which
9
is
leased
for
less
than
thirty
days
to
a
lessee
for
the
purpose
10
of
moving
property
which
is
not
owned
by
the
lessor.
11
5.
“Fuel
taxes”
means
the
per
gallon
and
per
kilowatt
excise
12
taxes
imposed
under
subchapters
I
and
III
of
this
chapter
,
and
13
section
452A.41,
with
respect
to
motor
fuel
,
and
undyed
special
14
fuel
,
and
electric
fuel
.
15
8.
“Motor
vehicle”
shall
mean
and
include
all
vehicles,
16
except
those
operated
on
rails,
which
are
propelled
by
internal
17
combustion
engines
or
electric
motors
and
are
of
such
design
as
18
to
permit
their
mobile
use
on
public
highways
for
transporting
19
persons
or
property.
A
farm
tractor
while
operated
on
a
farm
20
or
for
the
purpose
of
hauling
farm
machinery,
equipment,
or
21
produce
shall
not
be
deemed
to
be
a
motor
vehicle.
“Motor
22
vehicle”
shall
not
include
“mobile
machinery
and
equipment”
as
23
defined
in
this
section
.
24
Sec.
32.
Section
452A.58,
subsection
2,
Code
2019,
is
25
amended
to
read
as
follows:
26
2.
A
lessor
of
a
commercial
motor
vehicle
shall
be
deemed
27
a
carrier
with
respect
to
such
vehicles
leased
to
others
by
28
the
lessor
and
motor
fuel
,
or
special
fuel
,
or
electric
fuel
29
consumed
thereby
if
the
lessor
supplies
or
pays
for
the
motor
30
fuel
,
or
special
fuel
,
or
electric
fuel
consumed
by
such
31
vehicle
or
makes
rental
or
other
charges
calculated
to
include
32
the
cost
of
such
fuel.
33
Sec.
33.
Section
452A.59,
Code
2019,
is
amended
to
read
as
34
follows:
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452A.59
Administrative
rules.
1
The
department
of
revenue
and
the
state
department
2
of
transportation
are
authorized
and
empowered
to
adopt
3
rules
under
chapter
17A
,
relating
to
the
administration
4
and
enforcement
of
this
chapter
as
deemed
necessary
by
the
5
departments.
However,
when
in
the
opinion
of
the
director
6
it
is
necessary
for
the
efficient
administration
of
this
7
chapter
,
the
director
may
regard
persons
in
possession
of
motor
8
fuel,
special
fuel,
biofuel,
alcohol,
or
alcohol
derivative
9
substances
as
blenders,
dealers,
eligible
purchasers,
10
exporters,
importers,
restrictive
suppliers,
suppliers,
11
terminal
operators,
or
nonterminal
storage
facility
operators
,
12
or
persons
in
possession
of
electric
fuel
as
electric
fuel
13
dealers
or
users
.
14
Sec.
34.
Section
452A.60,
subsection
1,
Code
2019,
is
15
amended
to
read
as
follows:
16
1.
The
department
of
revenue
or
the
state
department
of
17
transportation
shall
prescribe
and
furnish
all
forms,
as
18
applicable,
upon
which
reports,
returns,
and
applications
shall
19
be
made
and
claims
for
refund
presented
under
this
chapter
20
and
may
prescribe
forms
of
record
to
be
kept
by
suppliers,
21
restrictive
suppliers,
importers,
exporters,
blenders,
common
22
carriers,
contract
carriers,
licensed
compressed
natural
gas,
23
liquefied
natural
gas,
and
liquefied
petroleum
gas
dealers
24
and
users,
licensed
electric
fuel
dealers
and
users,
terminal
25
operators,
nonterminal
storage
facility
operations,
and
26
interstate
commercial
motor
vehicle
operators.
27
Sec.
35.
Section
452A.62,
subsection
1,
paragraph
a,
Code
28
2019,
is
amended
by
adding
the
following
new
subparagraph:
29
NEW
SUBPARAGRAPH
.
(5)
A
licensed
electric
fuel
dealer
or
30
user
or
person
supplying
electric
fuel
to
a
licensed
electric
31
fuel
dealer
or
user.
32
Sec.
36.
Section
452A.62,
subsection
1,
paragraph
b,
Code
33
2019,
is
amended
to
read
as
follows:
34
b.
To
examine
the
records,
books,
papers,
receipts,
and
35
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invoices
of
any
distributor,
supplier,
restrictive
supplier,
1
importer,
blender,
exporter,
terminal
operator,
nonterminal
2
storage
facility,
licensed
compressed
natural
gas,
liquefied
3
natural
gas,
or
liquefied
petroleum
gas
dealer
or
user,
4
licensed
electric
fuel
dealer
or
user,
or
any
other
person
5
who
possesses
fuel
upon
which
the
tax
has
not
been
paid
to
6
determine
financial
responsibility
for
the
payment
of
the
taxes
7
imposed
by
this
chapter
.
8
Sec.
37.
Section
452A.63,
subsection
1,
Code
2019,
is
9
amended
to
read
as
follows:
10
1.
All
information
obtained
by
the
department
of
revenue
or
11
the
state
department
of
transportation
from
the
examining
of
12
reports,
returns,
or
records
required
to
be
filed
or
kept
under
13
this
chapter
shall
be
treated
as
confidential
and
shall
not
be
14
divulged
except
to
other
state
officers,
a
member
or
members
of
15
the
general
assembly,
or
any
duly
appointed
committee
of
either
16
or
both
houses
of
the
general
assembly,
or
to
a
representative
17
of
the
state
having
some
responsibility
in
connection
with
the
18
collection
of
the
taxes
imposed
or
in
proceedings
brought
under
19
this
chapter
.
The
appropriate
state
agency
may
make
available
20
to
the
public
on
or
before
forty-five
days
following
the
last
21
day
of
the
month
in
which
the
tax
is
required
to
be
paid,
the
22
names
of
suppliers,
restrictive
suppliers,
and
importers
and
as
23
to
each
of
them
the
total
gallons
of
motor
fuel,
undyed
special
24
fuel,
and
ethanol
blended
gasoline
withdrawn
from
terminals
25
or
imported
into
the
state
during
that
month.
The
department
26
of
revenue
or
the
state
department
of
transportation,
upon
27
request
of
officials
entrusted
with
enforcement
of
the
motor
28
fuel
tax
laws
of
the
federal
government
or
any
other
state,
may
29
forward
to
these
officials
any
pertinent
information
which
the
30
appropriate
state
agency
may
have
relative
to
motor
fuel
,
and
31
special
fuel,
and
electric
fuel,
provided
the
officials
of
the
32
other
state
furnish
like
information.
33
Sec.
38.
Section
452A.73,
Code
2019,
is
amended
to
read
as
34
follows:
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452A.73
Embezzlement
of
fuel
tax
money
——
penalty.
1
Every
sale
of
motor
fuel
in
this
state
,
and
every
sale
2
of
undyed
special
fuel
dispensed
by
the
seller
into
a
fuel
3
supply
tank
of
a
motor
vehicle
,
and
every
sale
of
electric
4
fuel
dispensed
by
the
seller
into
the
battery
or
other
energy
5
storage
device
of
an
electric
motor
vehicle
shall,
unless
6
otherwise
provided,
be
presumed
to
include
as
a
part
of
the
7
purchase
price
the
fuel
tax
due
the
state
of
Iowa
under
the
8
provisions
of
this
chapter
.
Every
person
collecting
fuel
tax
9
money
as
part
of
the
selling
price
of
motor
fuel
,
or
undyed
10
special
fuel,
or
electric
fuel
shall
hold
the
tax
money
in
11
trust
for
the
state
of
Iowa
unless
the
fuel
tax
on
the
fuel
12
has
been
previously
paid
to
the
state
of
Iowa.
Any
person
13
receiving
fuel
tax
money
in
trust
and
failing
to
remit
it
to
14
the
department
of
revenue
on
or
before
time
required
shall
be
15
guilty
of
theft.
16
Sec.
39.
Section
452A.74,
subsection
1,
paragraphs
c,
e,
and
17
f,
Code
2019,
are
amended
to
read
as
follows:
18
c.
For
any
seller
to
issue
or
any
purchaser
to
receive
19
and
retain
any
incorrect
or
false
invoice
or
sales
ticket
in
20
connection
with
the
sale
or
purchase
of
motor
fuel
,
or
undyed
21
special
fuel
,
or
electric
fuel
.
22
e.
For
any
person
to
act
as
a
supplier,
restrictive
23
supplier,
importer,
exporter,
blender,
or
compressed
natural
24
gas,
liquefied
natural
gas,
or
liquefied
petroleum
gas
dealer
25
or
user
,
or
electric
fuel
dealer
or
user
without
the
required
26
license.
27
f.
For
any
person
to
use
motor
fuel,
undyed
special
fuel,
28
or
dyed
special
fuel
in
the
fuel
supply
tank
of
a
vehicle
,
or
29
electric
fuel
in
the
battery
or
other
energy
storage
device
of
30
an
electric
vehicle,
with
respect
to
which
the
person
knowingly
31
has
not
paid
or
had
charged
to
the
person’s
account
with
a
32
distributor
or
dealer,
or
with
respect
to
which
the
person
does
33
not,
within
the
time
required
in
this
chapter
,
report
and
pay
34
the
applicable
fuel
tax.
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Sec.
40.
Section
452A.74,
subsection
1,
Code
2019,
is
1
amended
by
adding
the
following
new
paragraph:
2
NEW
PARAGRAPH
.
h.
For
any
licensed
electric
fuel
dealer
or
3
user
to
dispense
electric
fuel
into
the
battery
or
other
energy
4
storage
device
of
any
electric
motor
vehicle
without
collecting
5
the
fuel
tax.
6
Sec.
41.
Section
452A.76,
subsection
2,
Code
2019,
is
7
amended
to
read
as
follows:
8
2.
Authority
is
given
to
the
department
of
revenue,
9
the
state
department
of
transportation,
the
department
of
10
public
safety,
and
any
peace
officer
as
requested
by
such
11
departments
to
enforce
the
provisions
of
subchapter
I
,
sections
12
452A.40
through
452A.44,
and
this
subchapter
of
this
chapter
.
13
The
department
of
revenue
shall
adopt
rules
providing
for
14
enforcement
under
subchapter
I
and
this
subchapter
of
this
15
chapter
regarding
the
use
of
motor
fuel
or
special
fuel
in
16
implements
of
husbandry.
Enforcement
personnel
or
requested
17
peace
officers
are
authorized
to
stop
a
conveyance
suspected
18
to
be
illegally
transporting
motor
fuel
or
special
fuel
on
19
the
highways,
to
investigate
the
cargo,
and
also
have
the
20
authority
to
inspect
or
test
the
fuel
in
the
supply
tank
of
a
21
conveyance
to
determine
if
legal
fuel
is
being
used
to
power
22
the
conveyance.
The
operator
of
any
vehicle
transporting
23
motor
fuel
or
special
fuel
shall,
upon
request,
produce
and
24
offer
for
inspection
the
manifest
or
loading
and
delivery
25
invoices
pertaining
to
the
load
and
trip
in
question
and
shall
26
permit
the
authority
to
inspect
and
measure
the
contents
of
27
the
vehicle.
If
the
vehicle
operator
fails
to
produce
the
28
evidence
or
if,
when
produced,
the
evidence
fails
to
contain
29
the
required
information
and
it
appears
that
there
is
an
30
attempt
to
evade
payment
of
the
fuel
tax,
the
vehicle
operator
31
will
be
subject
to
the
penalty
provisions
contained
in
section
32
452A.74A
.
33
Sec.
42.
Section
452A.78,
Code
2019,
is
amended
to
read
as
34
follows:
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452A.78
Other
remedies
available.
1
The
special
remedies
provided
under
the
provisions
of
this
2
chapter
to
enable
the
state
to
collect
motor
a
fuel
excise
tax
3
imposed
by
this
chapter
shall
not
be
construed
as
depriving
the
4
state
of
any
other
remedy
it
might
have
either
at
law
or
in
5
equity
independent
of
this
chapter
.
The
state
shall
have
the
6
right
to
maintain
an
action
at
law
for
the
collection
of
said
7
taxes
required
to
be
paid
herein
and
in
connection
therewith
8
shall
be
entitled
to
a
writ
of
attachment
without
bond.
9
Sec.
43.
Section
452A.79,
Code
2019,
is
amended
to
read
as
10
follows:
11
452A.79
Use
of
revenue.
12
Except
as
provided
in
sections
452A.79A
,
452A.82
,
and
13
452A.84
,
the
net
proceeds
of
the
excise
tax
on
the
diesel
14
special
fuel
,
and
the
excise
tax
on
motor
fuel
and
other
15
special
fuel,
the
excise
tax
on
electric
fuel,
and
penalties
16
collected
under
the
provision
of
this
chapter
,
shall
be
17
credited
to
the
road
use
tax
fund.
18
Sec.
44.
Section
452A.80,
Code
2019,
is
amended
to
read
as
19
follows:
20
452A.80
Microfilm
or
photographic
copies
——
originals
21
destroyed.
22
The
appropriate
state
agency
shall
have
the
power
and
23
authority
to
record,
copy,
or
reproduce
by
any
photographic,
24
photostatic,
microfilm,
microcard,
miniature
photographic,
25
or
other
process
which
accurately
reproduces
or
forms
a
26
durable
medium
for
so
reproducing
the
original
of
any
forms
27
or
records
pertaining
to
motor
a
fuel
tax
or
undyed
special
28
fuel
tax
imposed
by
this
chapter
,
or
any
paper
or
document
with
29
respect
to
refund
of
the
tax.
If
the
forms
and
records
have
30
been
reproduced
in
accordance
with
this
section
,
the
state
31
agency
may
destroy
the
originals
and
the
reproductions
shall
32
be
competent
evidence
in
any
court
in
accordance
with
the
33
provision
of
section
622.30
.
34
Sec.
45.
CODE
EDITOR
DIRECTIVE.
The
Code
editor
shall
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designate
sections
452A.40
through
452A.44,
as
enacted
by
1
this
division
of
this
Act,
as
a
new
subchapter
within
chapter
2
452A,
and
may
redesignate
the
new
and
preexisting
subchapters,
3
replace
references
to
sections
452A.40
through
452A.44
4
with
references
to
the
new
subchapter,
and
correct
internal
5
references
as
necessary,
including
references
in
subchapter
6
headnotes.
7
Sec.
46.
EFFECTIVE
DATE.
This
division
of
this
Act
takes
8
effect
July
1,
2020.
9
EXPLANATION
10
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
11
the
explanation’s
substance
by
the
members
of
the
general
assembly.
12
This
bill
relates
to
motor
vehicle
taxes
and
fees.
13
DIVISION
I
——
REGISTRATION
FEES
FOR
ELECTRIC
VEHICLES.
14
Under
current
law,
Code
section
321.109(1)(a)
provides
that
all
15
motor
vehicles
including
vehicles
designated
by
manufacturers
16
as
station
wagons,
1993
and
subsequent
model
year
multipurpose
17
vehicles,
and
2010
and
subsequent
model
year
motor
trucks
18
with
an
unladen
weight
of
10,000
pounds
or
less,
except
motor
19
trucks
registered
under
Code
section
321.122,
business-trade
20
trucks,
special
trucks,
motor
homes,
motorsports
recreational
21
vehicles,
ambulances,
hearses,
autocycles,
motorcycles,
22
motorized
bicycles,
and
1992
and
older
model
year
multipurpose
23
vehicles,
are
subject
to
an
annual
registration
fee
equal
to
1
24
percent
of
the
value
of
the
vehicle
as
fixed
by
the
department
25
of
transportation
(DOT)
plus
40
cents
for
each
100
pounds
of
26
weight
of
the
vehicle
as
fixed
by
the
DOT.
27
For
each
battery
electric
motor
vehicle,
as
defined
in
the
28
bill,
subject
to
an
annual
registration
fee
under
Code
section
29
321.109(1)(a),
the
bill
requires
the
owner
to
pay
an
annual
30
battery
electric
motor
vehicle
registration
fee,
which
is
in
31
addition
to
the
regular
annual
registration
fee
imposed
for
the
32
vehicle.
For
the
period
beginning
January
1,
2020,
and
ending
33
December
31,
2020,
the
fee
is
$65.
For
the
period
beginning
34
January
1,
2021,
and
ending
December
31,
2021,
the
fee
is
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$97.50.
On
or
after
January
1,
2022,
the
fee
is
$130.
1
For
each
plug-in
hybrid
electric
motor
vehicle,
as
defined
2
in
the
bill,
subject
to
an
annual
registration
fee
under
Code
3
section
321.109(1)(a),
the
bill
requires
the
owner
to
pay
an
4
annual
plug-in
hybrid
electric
motor
vehicle
registration
fee,
5
which
is
in
addition
to
the
regular
annual
registration
fee
6
imposed
for
the
vehicle.
For
the
period
beginning
January
1,
7
2020,
and
ending
December
31,
2020,
the
fee
is
$32.50.
For
the
8
period
beginning
January
1,
2021,
and
ending
December
31,
2021,
9
the
fee
is
$48.75.
On
or
after
January
1,
2022,
the
fee
is
$65.
10
Under
current
law,
motorcycles
are
subject
to
an
annual
11
registration
fee
of
$20.
However,
if
a
motorcycle
is
more
12
than
five
model
years
old,
the
annual
registration
fee
is
$10.
13
The
bill
requires
the
owner
of
a
motorcycle
that
is
a
battery
14
electric
motor
vehicle
or
plug-in
hybrid
electric
motor
vehicle
15
to
pay
an
annual
electric
motorcycle
registration
fee,
which
16
is
in
addition
to
the
regular
annual
registration
fee
imposed
17
for
the
motorcycle.
For
the
period
beginning
January
1,
2020,
18
and
ending
December
31,
2020,
the
fee
is
$4.50.
For
the
period
19
beginning
January
1,
2021,
and
ending
December
31,
2021,
the
20
fee
is
$6.75.
On
or
after
January
1,
2022,
the
fee
is
$9.
21
Under
Code
section
321.17,
operating
a
motor
vehicle
of
a
22
type
required
to
be
registered
which
is
not
registered,
or
for
23
which
the
appropriate
fees
have
not
been
paid,
is
punishable
by
24
a
scheduled
fine
of
$50.
25
This
division
of
the
bill
takes
effect
January
1,
2020.
26
DIVISION
II
——
HYDROGEN
FUEL
EXCISE
TAX.
The
bill
imposes
27
an
excise
tax
of
65
cents
per
gallon
on
hydrogen
used
as
a
28
special
fuel
in
motor
vehicles.
The
bill
specifies
that
a
29
diesel
gallon
equivalent
of
hydrogen
is
2.49
pounds.
The
30
bill
makes
corresponding
changes
to
Code
chapter
452A
(motor
31
fuel
and
special
fuel
taxes)
to
ensure
that
the
excise
tax
32
on
hydrogen
is
collected
in
the
same
manner
as
the
existing
33
excise
taxes
on
compressed
natural
gas,
liquefied
natural
34
gas,
and
liquefied
petroleum
gas.
The
bill
applies
the
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provisions
of
Code
chapter
452A
to
dealers
and
users
of
1
hydrogen,
including
but
not
limited
to
provisions
relating
to
2
license
requirements,
reporting
and
filing
requirements,
record
3
retention
requirements
and
audits,
refunds,
the
interstate
fuel
4
use
tax,
the
inventory
tax,
and
a
variety
of
unlawful
acts
that
5
may
result
in
a
conviction
for
theft
or
fraudulent
practice,
6
including
but
not
limited
to
those
listed
in
Code
sections
7
452A.73,
452A.74,
452A.74A,
and
452A.75.
In
accordance
with
8
Article
VII,
section
8,
of
the
Iowa
Constitution
and
Code
9
section
452A.79,
revenues
from
the
excise
tax
on
hydrogen
used
10
as
a
special
fuel
in
motor
vehicles
are
credited
to
the
road
11
use
tax
fund.
12
By
operation
of
law,
Code
section
321.40(9)
provides
that
13
a
person
who
owns
or
controls
a
vehicle
that
uses
hydrogen
14
will
be
issued
a
special
fuel
user
identification
sticker
by
15
the
county
treasurer,
and
the
person
must
place
the
sticker
16
adjacent
to
the
place
where
the
special
fuel
is
delivered
into
17
the
vehicle
fuel
supply
tank.
Under
Code
section
312.2(9),
18
1.75
cents
per
gallon
from
the
excise
tax
on
hydrogen
will
be
19
deposited
in
the
revitalize
Iowa’s
sound
economy
fund.
Under
20
Code
section
312.2(10),
.25
cents
per
gallon
from
the
excise
21
tax
on
hydrogen
will
be
deposited
in
the
secondary
road
fund.
22
The
provisions
of
Code
chapter
323
(dealer
and
distributor
23
franchises
for
motor
fuel
and
special
fuel)
apply
to
dealers
24
and
distributors
that
sell
hydrogen
used
as
a
special
fuel.
25
Hydrogen
used
as
a
special
fuel
is
excluded
from
the
sales
and
26
use
tax
under
Code
section
423.2(56)
and
the
local
sales
and
27
services
tax
under
Code
section
423B.5(1).
28
The
bill
does
not
amend
Code
chapter
476C,
which
authorizes
29
a
renewable
energy
fuel
tax
credit
for
producers
and
purchasers
30
of
hydrogen
fuel.
The
bill
also
does
not
amend
Code
section
31
216B.3
(department
for
the
blind),
260C.19A
(community
32
colleges),
262.25A
(board
of
regents),
307.21
(department
of
33
transportation),
or
904.312A
(department
of
corrections),
which
34
require
that
10
percent
of
motor
vehicles
purchased
by
such
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entities
be
equipped
with
engines
which
utilize
alternative
1
methods
of
propulsion,
including
electricity
but
not
including
2
hydrogen.
3
This
division
of
the
bill
takes
effect
January
1,
2020.
4
DIVISION
III
——
ELECTRIC
FUEL
EXCISE
TAX.
The
bill
provides
5
that
electric
fuel
means
electrical
energy
delivered
or
placed
6
into
the
battery
or
other
energy
storage
device
of
an
electric
7
motor
vehicle
from
a
source
outside
the
motor
vehicle
for
8
purposes
of
propelling
the
motor
vehicle.
The
bill
imposes
an
9
excise
tax
of
2.6
cents
on
each
kilowatt
hour
of
electric
fuel
10
delivered
or
placed
into
the
battery
or
other
energy
storage
11
device
of
an
electric
motor
vehicle
at
a
location
in
this
12
state
other
than
a
residence.
The
tax
attaches
at
the
time
of
13
the
delivery
by
a
dealer
and
must
be
collected
by
the
dealer
14
from
the
purchaser
and
paid
to
the
Iowa
department
of
revenue
15
(IDR)
in
the
same
manner
as
the
excise
taxes
on
natural
gas
16
and
liquefied
petroleum
gas
are
paid
by
dealers
under
current
17
law.
Alternatively,
the
tax
attaches
at
the
time
of
use
by
18
a
licensed
electric
fuel
user
and
must
be
paid
to
IDR
in
the
19
same
manner
as
the
excise
taxes
on
natural
gas
and
liquefied
20
petroleum
gas
are
paid
by
users
under
current
law.
21
All
charging
stations
located
at
dealer
and
user
locations
22
through
which
electric
fuel
can
be
dispensed
must
be
metered,
23
inspected,
tested
for
accuracy,
and
sealed
and
licensed
by
the
24
department
of
agriculture
and
land
stewardship.
25
For
the
purpose
of
determining
the
amount
of
liability
for
26
the
electric
fuel
tax,
each
dealer
and
user
must
file
with
IDR
27
not
later
than
the
last
day
of
each
calendar
month
a
monthly
28
tax
return
certified
under
penalties
for
false
certification.
29
The
return
must
be
accompanied
by
remittance
in
the
amount
of
30
the
tax
due
for
the
month
in
which
the
fuel
was
placed
into
31
the
batteries
or
other
energy
storage
devices
of
electric
32
motor
vehicles.
The
bill
specifies
that
moneys
collected
by
a
33
licensed
electric
fuel
dealer
or
user
for
the
excise
tax
are
34
deemed
to
be
held
in
trust
for
the
state
of
Iowa.
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The
bill
prohibits
a
person
from
selling
or
dispensing
1
electric
fuel
within
this
state
at
a
location
other
than
a
2
residence
or
from
otherwise
acting
as
a
licensed
electric
fuel
3
dealer
or
user
unless
the
person
holds
an
uncanceled
license
4
issued
by
IDR.
The
bill
specifies
the
application
requirements
5
for
a
license,
and
provides
for
grounds
under
which
IDR
may
6
deny
the
issuance
of
a
license.
7
The
bill
requires
a
licensed
electric
fuel
dealer
or
user
8
to
maintain,
for
a
period
of
three
years,
records
of
all
9
transactions
by
which
the
dealer
or
user
dispenses
electric
10
fuel
into
the
batteries
or
other
energy
storage
devices
of
11
electric
motor
vehicles,
including
pertinent
records
and
papers
12
as
required
by
IDR.
After
an
audit
and
examination
of
such
13
records,
IDR
may
authorize
their
disposal
upon
the
written
14
request
of
the
dealer
or
user.
15
The
bill
provides
that
a
person
who
uses
electric
fuel
for
16
any
of
the
nontaxable
purposes
set
forth
under
current
law
for
17
motor
fuel
and
undyed
special
fuel,
who
has
paid
the
electric
18
fuel
tax
and
who
has
a
refund
permit,
upon
presentation
to
and
19
approval
by
IDR
of
a
claim
for
refund,
must
be
reimbursed
and
20
repaid
the
amount
of
the
tax
which
the
claimant
has
paid
on
21
the
kilowatt
hours
so
used.
Such
refunds
are
subject
to
the
22
limitations
and
requirements
set
forth
under
current
law
for
23
refunds
of
the
tax
on
motor
fuel
and
undyed
special
fuel.
The
24
bill
prohibits
a
person
from
claiming
a
refund
until
the
person
25
has
obtained
a
refund
permit
from
IDR
meeting
the
requirements
26
set
forth
under
current
law.
27
The
bill
makes
corresponding
changes
to
Code
chapter
28
452A,
including
provisions
of
the
interstate
fuel
use
tax
29
law.
In
accordance
with
Article
VII,
section
8,
of
the
Iowa
30
Constitution
and
Code
section
452A.79,
revenues
from
the
excise
31
tax
on
electric
fuel
are
credited
to
the
road
use
tax
fund.
The
32
bill
provides
that
0.15
cents
per
kilowatt
hour
of
the
excise
33
tax
must
be
credited
to
the
revitalize
Iowa’s
sound
economy
34
fund,
and
0.02
cents
per
kilowatt
hour
of
the
excise
tax
must
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be
credited
to
the
secondary
road
fund,
in
accordance
with
1
similar
provisions
for
other
types
of
fuel.
In
addition,
the
2
bill
exempts
electric
fuel
from
the
state
sales
and
use
tax
and
3
local
option
taxes.
4
This
division
of
the
bill
takes
effect
July
1,
2020.
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