Okla. Stat. tit. 68, § 68-6506
This is the official text of Okla. Stat. tit. 68, § 68-6506, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Tax remittance – Filing of tax and report – Invoice or
Official statutory text
billing document to customers.
A. For the period beginning January 1, 2024, and ending
December 31, 2028, the tax imposed pursuant to the provisions of
Section 6504 of this title shall be remitted annually, not later
than the twenty-seventh day of the first month following the annual
period, by each charging station owner or operator. For the periods
beginning January 1, 2029, and all subsequent periods, the tax
imposed pursuant to the provisions of Section 6504 of this title
shall be remitted quarterly, not later than the twenty-seventh day
of the first month following the quarterly period. The tax shall be
remitted using such forms as the Oklahoma Tax Commission may
prescribe for that purpose.
B. Any required report shall be filed with the Oklahoma Tax
Commission no later than the day taxes are required to be remitted
pursuant to subsection A of this section.
C. The charging station owner or operator shall separately
state on any invoice or billing document provided to the customer
the amount of the tax imposed pursuant to Section 6504 of this title
and shall not include the tax amount in the total amount billed to
the customer.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1529
D. The provisions of this section shall not prohibit a charging
station owner or operator from imposing a fee or charge in addition
to the kilowatt hour or other equivalent unit of measurement for the
transfer of electric power to an electric vehicle.
E. Legacy chargers shall be exempt from the tax levied in this
section until November 1, 2041.
F. Public charging stations that have never charged a fee for
their use shall be exempt from remitting the tax levied in this
section until November 1, 2041.
A. For the period beginning January 1, 2024, and ending
December 31, 2028, the tax imposed pursuant to the provisions of
Section 6504 of this title shall be remitted annually, not later
than the twenty-seventh day of the first month following the annual
period, by each charging station owner or operator. For the periods
beginning January 1, 2029, and all subsequent periods, the tax
imposed pursuant to the provisions of Section 6504 of this title
shall be remitted quarterly, not later than the twenty-seventh day
of the first month following the quarterly period. The tax shall be
remitted using such forms as the Oklahoma Tax Commission may
prescribe for that purpose.
B. Any required report shall be filed with the Oklahoma Tax
Commission no later than the day taxes are required to be remitted
pursuant to subsection A of this section.
C. The charging station owner or operator shall separately
state on any invoice or billing document provided to the customer
the amount of the tax imposed pursuant to Section 6504 of this title
and shall not include the tax amount in the total amount billed to
the customer.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1529
D. The provisions of this section shall not prohibit a charging
station owner or operator from imposing a fee or charge in addition
to the kilowatt hour or other equivalent unit of measurement for the
transfer of electric power to an electric vehicle.
E. Legacy chargers shall be exempt from the tax levied in this
section until November 1, 2041.
F. Public charging stations that have never charged a fee for
their use shall be exempt from remitting the tax levied in this
section until November 1, 2041.
Status: in_force · Read it on the official government site
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