Oklahoma § 68-6508 - Registration of charging stations with Oklahoma Tax

§ 68-6508. Registration of charging stations with Oklahoma Tax

Commission.

A. Except for charging stations with a charging capacity of

less than fifty (50) kilowatts, and charging stations that do not

require payment for use, all charging stations in operation prior to

November 1, 2021, shall register with the Oklahoma Tax Commission

not later than January 31, 2024. The Oklahoma Tax Commission shall

provide or make available updated registration information to the

Oklahoma Corporation Commission.

B. For a charging station which requires payment for its use

and begins operations for the first time on or after November 1,

2021, the charging station owner or operator shall register with the

Oklahoma Tax Commission not later than fifteen (15) days after the

date as of which the first business operations at the station site

begin or by January 31, 2024, whichever is later.

C. Any public charging station for an electric vehicle

constructed or which begins operations for the first time on or

after the effective date of this act shall utilize a metering system

that is capable of imposing the cost for the charging service using

a unit per kilowatt hour or a comparable measurement, such as time

elapsed while charging, and the charging capacity of the charging

station. The metering system shall include a system by which an

audit of the electricity supplied through the system may be

performed to determine the amount of electricity transferred to a

customer and the cost charged by the charging station owner or

operator for each unit of electricity transferred.

Oklahoma Statutes - Title 68. Revenue and Taxation

D. The Oklahoma Tax Commission shall have the authority to

inspect the premises and equipment of any charging station owner or

operator to enforce compliance with the provisions of this section.

E. If a charging station owner or operator fails to remit the

tax as required by the provisions of the Driving on Road

Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the

Oklahoma Tax Commission shall begin proceedings to terminate the

charging station owner or operator license to do business for

failure to remit in the same manner as prescribed by law for failure

to remit sales tax.

Added by Laws 2021, c. 157, § 8, eff. Nov. 1, 2021. Amended by Laws

2021, c. 412, § 2, eff. Nov. 1, 2021; Laws 2023, c. 236, § 3, eff.

Nov. 1, 2023.

NOTE: Laws 2021, c. 412, § 4 states that the provisions of this act

shall be contingent upon the enactment of the provisions of House

Bill No. 2234 (c. 157) of the 1st Regular Session of the 58th

Oklahoma Legislature. House Bill No. 2234 was approved by the

Governor on April 22, 2021.