Montana Code 15-70-802. Public charging station tax — public legacy charging station tax — reduction of additional electric vehicle registration fees
15-70-802. Public charging station tax — public legacy charging station tax — reduction of additional electric vehicle registration fees. (1) Effective July 1, 2023, there is a tax of 3 cents a kilowatt hour or its equivalent in addition to the public utility‘s approved rate on the electric current used to charge or recharge the battery or batteries of an electric vehicle at public charging stations installed after July 1, 2023.
Terms Used In Montana Code 15-70-802
- Charging station: means equipment with a rated capacity greater than 25 kilowatts that is not installed at a residence or owned by an association of real property owners including a homeowners' association as defined in 70-17-901 that transfers electric current to the power system of an electric vehicle and the real property in which the equipment is affixed, and includes public charging stations and public legacy charging stations. See Montana Code 15-70-801
- Legacy: A gift of property made by will.
- Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
- Public utility: has the meaning as defined in 69-3-101. See Montana Code 15-70-801
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)Effective July 1, 2025, there is a tax of 3 cents a kilowatt hour or its equivalent in addition to the public utility’s approved rate on the electric current used to charge or recharge the battery or batteries of an electric vehicle at public legacy charging stations.
(3)The tax authorized by this section is based on the rate of tax and electricity transferred during the charging process, and it does not include any fees or charges associated with the method of payment for the charging services.
(4)Effective July 1, 2028, the amount of any additional electric vehicle registration fee charged by the state to a resident on an electric vehicle is reduced by 30%.