{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-6506","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-6506","heading":"Tax remittance – Filing of tax and report – Invoice or","body":"billing document to customers.\n\nA. For the period beginning January 1, 2024, and ending\n\nDecember 31, 2028, the tax imposed pursuant to the provisions of\n\nSection 6504 of this title shall be remitted annually, not later\n\nthan the twenty-seventh day of the first month following the annual\n\nperiod, by each charging station owner or operator. For the periods\n\nbeginning January 1, 2029, and all subsequent periods, the tax\n\nimposed pursuant to the provisions of Section 6504 of this title\n\nshall be remitted quarterly, not later than the twenty-seventh day\n\nof the first month following the quarterly period. The tax shall be\n\nremitted using such forms as the Oklahoma Tax Commission may\n\nprescribe for that purpose.\n\nB. Any required report shall be filed with the Oklahoma Tax\n\nCommission no later than the day taxes are required to be remitted\n\npursuant to subsection A of this section.\n\nC. The charging station owner or operator shall separately\n\nstate on any invoice or billing document provided to the customer\n\nthe amount of the tax imposed pursuant to Section 6504 of this title\n\nand shall not include the tax amount in the total amount billed to\n\nthe customer.\n\nD. The provisions of this section shall not prohibit a charging\n\nstation owner or operator from imposing a fee or charge in addition\n\nto the kilowatt hour or other equivalent unit of measurement for the\n\ntransfer of electric power to an electric vehicle.\n\nE. Legacy chargers shall be exempt from the tax levied in this\n\nsection until November 1, 2041.\n\nF. Public charging stations that have never charged a fee for\n\ntheir use shall be exempt from remitting the tax levied in this\n\nsection until November 1, 2041.","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":"0ff2ea5944b532f62a74f0db0cc0056d882cc599d35d4a40b483ec04023791b1","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6505","next":"us-ok/okla.-stat.-tit.-68-68-6507"},"notice":"GroundRules: Original legal text. Not legal advice."}