2021 Oklahoma Statutes
Title 68. Revenue and Taxation
§68-6506. Tax remittance – Filing of tax and report – Invoice or billing document to customers.
A. The tax imposed pursuant to the provisions of Section 4 of this act shall be remitted monthly by each charging station owner or operator. The tax shall be remitted using such forms as the Oklahoma Tax Commission may prescribe for that purpose.
B. The tax and any required report shall be filed with the Tax Commission not later than the twentieth day of the month following the month during which the electric charging for an electric vehicle occurred.
C. The charging station owner or operator shall separately state on any invoice or billing document provided to the customer the amount of the tax imposed pursuant to Section 4 of this act and shall not include the tax amount in the total amount billed to the customer.
D. The provisions of this section shall not prohibit a charging station owner or operator from imposing a fee or charge in addition to the kilowatt hour or other equivalent unit of measurement for the transfer of electric power to an electric vehicle.
E. Legacy chargers shall be exempt from remitting the tax levied in this section until November 1, 2041.
F. Public charging stations that have never charged a fee for their use shall be exempt from remitting the tax levied in this section until November 1, 2041.
Added by Laws 2021, c. 157, § 6, eff. Nov. 1, 2021.
