Government : Tax Changes are Coming for Electric Vehicle Charging Stations

The Iowa Department of Revenue is reminding owners of non-residential electric vehicle chargers that new tax changes take effect July 1, 2023.

Owners of non-residential electric vehicle charging stations will be responsible for reporting and paying to the Iowa Department of Revenue two and six-tenths cents for each kilowatt hour ($0.026 per kWh) of electric fuel dispensed into an electric vehicle battery or energy storage device. Any business or organization, including city and county governments and non-profits, that has a charging station for its employees or customers will need a license. Licensing and taxation does not apply to electric fuel dispensed at residences.

For more information about how to obtain a license and file and pay the tax, review the Department's Electric Fuel Excise Tax Guidance.