{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-6508","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-6508","heading":"Registration of charging stations with Oklahoma Tax","body":"Commission.\n\nA. Except for charging stations with a charging capacity of\n\nless than fifty (50) kilowatts, and charging stations that do not\n\nrequire payment for use, all charging stations in operation prior to\n\nNovember 1, 2021, shall register with the Oklahoma Tax Commission\n\nnot later than January 31, 2024. The Oklahoma Tax Commission shall\n\nprovide or make available updated registration information to the\n\nOklahoma Corporation Commission.\n\nB. For a charging station which requires payment for its use\n\nand begins operations for the first time on or after November 1,\n\n2021, the charging station owner or operator shall register with the\n\nOklahoma Tax Commission not later than fifteen (15) days after the\n\ndate as of which the first business operations at the station site\n\nbegin or by January 31, 2024, whichever is later.\n\nC. Any public charging station for an electric vehicle\n\nconstructed or which begins operations for the first time on or\n\nafter the effective date of this act shall utilize a metering system\n\nthat is capable of imposing the cost for the charging service using\n\na unit per kilowatt hour or a comparable measurement, such as time\n\nelapsed while charging, and the charging capacity of the charging\n\nstation. The metering system shall include a system by which an\n\naudit of the electricity supplied through the system may be\n\nperformed to determine the amount of electricity transferred to a\n\ncustomer and the cost charged by the charging station owner or\n\noperator for each unit of electricity transferred.\n\nD. The Oklahoma Tax Commission shall have the authority to\n\ninspect the premises and equipment of any charging station owner or\n\noperator to enforce compliance with the provisions of this section.\n\nE. If a charging station owner or operator fails to remit the\n\ntax as required by the provisions of the Driving on Road\n\nInfrastructure with Vehicles of Electricity (DRIVE) Act of 2021, the\n\nOklahoma Tax Commission shall begin proceedings to terminate the\n\ncharging station owner or operator license to do business for\n\nfailure to remit in the same manner as prescribed by law for failure\n\nto remit sales tax.","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":"8ffb5c1024ff87ca7b41957ac083f059ad043775e03d4eaada206def6801ccfa","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6507","next":"us-ok/okla.-stat.-tit.-68-68-6509"},"notice":"GroundRules: Original legal text. Not legal advice."}