{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-6504","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-6504","heading":"Tax on electricity used to charge or recharge electric","body":"vehicles.\n\nA. There is hereby imposed a tax of three cents ($0.03) per\n\nkilowatt hour or its equivalent, as determined by the Oklahoma\n\nCorporation Commission, on the electric current used to charge or\n\nrecharge the battery or batteries of an electric vehicle. The tax\n\nshall be levied beginning January 1, 2024.\n\nB. The amount of tax prescribed or authorized by this section\n\nshall not include any fees or charges associated with the method for\n\npayment for the charging service, but shall be based only upon the\n\nrate of tax and the electricity transferred during the charging\n\nprocess.\n\nC. The tax imposed pursuant to this section shall not be\n\napplicable to electric vehicles charged at a private residence at\n\nwhich the owner or occupant of the residence uses electric power\n\npaid for by the owner or occupant of the residence which is supplied\n\nto the residence by a regulated public utility, an electric\n\ncooperative or other wholesale level of electric supply, whether or\n\nnot supplemented by electric power produced by the owner or occupant\n\nusing solar energy or other methods to provide electric power to the\n\nresidence.\n\nD. The tax imposed pursuant to this section shall not be\n\napplicable to electric vehicles charged at charging stations with a\n\ncharging capacity of less than fifty (50) kilowatts and charging\n\nstations that do not require payment for use.\n\nE. In order to determine an equivalent measurement as required\n\nin subsection A of this section, the Oklahoma Corporation Commission\n\nshall promulgate rules that allow businesses, based on the average\n\ncost that such business charged customers at the business’s charging\n\nstations in the preceding year, to charge the tax on a statewide\n\npercentage basis equivalent to the amount of tax that would\n\notherwise have been charged had the rate provided in subsection A of\n\nthis section been applied in the preceding year. The percentage\n\nbasis equivalent shall be recalculated annually through an\n\nadministrative process outlined in Oklahoma Corporation Commission\n\nrules. Parties who wish to challenge the administrative calculation\n\nshall follow the process outlined in Commission rules. Businesses\n\nwith multiple charging station locations in the state shall be\n\nauthorized to utilize the same percentage basis equivalent at all\n\nsuch locations. The Oklahoma Corporation Commission shall provide\n\nthe calculation, once deemed final by rule, to the Oklahoma Tax\n\nCommission for collection from businesses.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"50dd155ac33a68e4dafe39e88c4da687c29758a03cf76602d61fd974061bf279","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6503","next":"us-ok/okla.-stat.-tit.-68-68-6505"},"notice":"GroundRules: Original legal text. Not legal advice."}