Okla. Stat. tit. 68, § 68-6506: Tax remittance – Filing of tax and report – Invoice or

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.

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.