Bill Text: TX HB3802 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to the imposition of a tax on commercial electric vehicle charging services based on the amount of electricity transferred.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-03-20 - Referred to Ways & Means [HB3802 Detail]
Download: Texas-2023-HB3802-Introduced.html
| 88R12105 SRA-D | ||
| By: Plesa | H.B. No. 3802 | |
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| relating to the imposition of a tax on commercial electric vehicle | ||
| charging services based on the amount of electricity transferred. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subtitle E, Title 2, Tax Code, is amended by | ||
| adding Chapter 164 to read as follows: | ||
| CHAPTER 164. TAX ON COMMERCIAL ELECTRIC VEHICLE CHARGING SERVICES | ||
| SUBCHAPTER A. GENERAL PROVISIONS | ||
| Sec. 164.001. DEFINITIONS. In this chapter: | ||
| (1) "Charging provider" means a person who provides a | ||
| commercial charging service. | ||
| (2) "Commercial charging service" means the use of | ||
| equipment to transfer electric energy from electric supply to an | ||
| electric vehicle in a commercial transaction. | ||
| Sec. 164.002. RULES. The comptroller shall adopt rules to | ||
| implement, administer, and enforce this chapter. | ||
| SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX | ||
| Sec. 164.021. TAX IMPOSED; POINT OF IMPOSITION OF TAX. (a) | ||
| A tax is imposed on each commercial charging service. The charging | ||
| provider is liable for and shall collect the tax from the purchaser | ||
| of the commercial charging service. | ||
| (b) The amount of the tax shall be added to the selling price | ||
| of the commercial charging service so that the tax is ultimately | ||
| paid by the person consuming the electricity transferred in the | ||
| commercial charging service. | ||
| Sec. 164.022. RATE OF TAX. The rate of the tax imposed by | ||
| this chapter is $0.026 per kilowatt hour of electricity transferred | ||
| in a commercial charging service. | ||
| Sec. 164.023. RETURNS AND PAYMENTS. (a) On or before the | ||
| 25th day of each month, each charging provider shall file a report | ||
| and send to the comptroller the amount of tax due under this chapter | ||
| for the preceding month. A charging provider who has not provided a | ||
| commercial charging service during the reporting period shall file | ||
| with the comptroller a report that includes those facts or that | ||
| information. | ||
| (b) The report must state: | ||
| (1) the number of kilowatt hours of electricity | ||
| transferred in commercial charging services during the preceding | ||
| month; and | ||
| (2) any other information required by the comptroller. | ||
| Sec. 164.024. RECORDS. A person on whom a tax is imposed by | ||
| this chapter shall keep a complete record of: | ||
| (1) the number of kilowatt hours of electricity | ||
| transferred in commercial charging services; and | ||
| (2) any other information required by the comptroller. | ||
| Sec. 164.025. PERMIT. The comptroller by rule may require a | ||
| charging provider to obtain a permit under Section 151.201. | ||
| SUBCHAPTER C. DISPOSITION OF PROCEEDS | ||
| Sec. 164.041. DISPOSITION OF PROCEEDS. The comptroller | ||
| shall deposit the proceeds from the collection of the tax imposed | ||
| under this chapter to the credit of the state highway fund. | ||
| SECTION 2. This Act takes effect September 1, 2023. | ||
