Okla. Stat. tit. 68, § 68-6508
This is the official text of Okla. Stat. tit. 68, § 68-6508, 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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Registration of charging stations with Oklahoma Tax
Official statutory text
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 Page 1530
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.
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 Page 1530
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.
Status: in_force · Read it on the official government site
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