Imposes a 15% privilege tax on retail sale of electric vehicle charging services at public stations in West Virginia.

West Virginia SB917 introduces a 15% privilege tax on the retail sale of electric vehicle charging services at public charging stations. The tax applies to gross receipts from these services, excluding private residences and non-public locations. Charging station operators must collect and remit the tax monthly, with revenues dedicated to the State Road Fund for highway construction and maintenance. The tax takes effect July 1, 2026.

Imposes a 15% privilege tax on retail sale of electric vehicle charging services at public stations in West Virginia.

West Virginia SB917 introduces a 15% privilege tax on the retail sale of electric vehicle charging services at public charging stations. The tax applies to gross receipts from these services, excluding private residences and non-public locations. Charging station operators must collect and remit the tax monthly, with revenues dedicated to the State Road Fund for highway construction and maintenance. The tax takes effect July 1, 2026.