The Iowa Department of Revenue is reminding owners of non-residential electric vehicle chargers that new tax changes take effect July 1, 2023.
Owners of non-residential electric vehicle charging stations will be responsible for reporting and paying to the Iowa Department of Revenue two and six-tenths cents for each kilowatt hour ($0.026 per kWh) of electric fuel dispensed into an electric vehicle battery or energy storage device. Any business or organization, including local governments and nonprofits, that has a charging station for its employees or customers will need a license. Licensing and taxation does not apply to electric fuel dispensed at residences.
Visit the Department’s Electric Fuel Excise Tax guidance for more information about how to obtain a license and file and pay the tax.
To receive notifications of resources and guidance issued by the Department, subscribe to updates by selecting the tax topics of interest.
Owners of non-residential electric vehicle charging stations will be responsible for reporting and paying to the Iowa Department of Revenue two and six-tenths cents for each kilowatt hour ($0.026 per kWh) of electric fuel dispensed into an electric vehicle battery or energy storage device. Any business or organization, including local governments and nonprofits, that has a charging station for its employees or customers will need a license. Licensing and taxation does not apply to electric fuel dispensed at residences.
Visit the Department’s Electric Fuel Excise Tax guidance for more information about how to obtain a license and file and pay the tax.
To receive notifications of resources and guidance issued by the Department, subscribe to updates by selecting the tax topics of interest.
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