Statutes, codes, and regulations
Oklahoma Administrative Code
Title 165 - Corporation CommissionChapter 14 - Electric Vehicle Charging Stations
Subchapter 2 - [Effective 9/1/2024] Revenue and Taxation
Section 165:14-2-1 - Electric vehicle charging tax

Okla. Admin. Code § 165:14-2-1

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Current through Vol. 41, No. 24, September 3, 2024
Section 165:14-2-1 - Electric vehicle charging tax
(a) Consistent with 68 O.S. § 6504(A), there shall be a tax of three cents ($0.03) per kilowatt hour, or the PBE, on the electric current used to charge or recharge the battery or batteries of an electric vehicle.
(b) The Commission is authorized to establish an equivalent using the procedure in OAC 165:14-2-2.

Okla. Admin. Code § 165:14-2-1

Adopted by Oklahoma Register, Volume 41, Issue 23, August 15, 2024, eff. 9/1/2024