HB 2099

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
(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
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
(1)  the number of kilowatt hours of electricity
transferred in commercial charging services during the preceding
(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, 2025.