Electric vehicle battery charging stations

From the 2024 DOR Tax Exemption Study

82.08.816(1)(a-d); 82.12.816(1)(a-c) - Electric vehicle battery charging stations Description The law provides an exemption of sales and use taxes on sales of batteries, fuel cells and infrastructure for electric or hydrogen vehicles. The exemption is available on the sale of, or charge made for: - Batteries and fuel cells for electric and hydrogen vehicles. - Labor and services rendered in respect to installing, repairing, altering, or improving electric vehicle batteries or fuel cells for hydrogen vehicles. - Labor and services rendered in respect to installing, constructing, repairing, or improving electric and hydrogen vehicle infrastructure. - Tangible personal property that will become a component of electric or hydrogen vehicle infrastructure during the course of installing, constructing, repairing, or improving electric or hydrogen vehicle infrastructure. This exemption also includes hydrogen fueling stations, green electrolytic hydrogen production facilities, and renewable hydrogen production facilities. These exemptions expire July 1, 2025. Purpose To encourage the use of battery and hydrogen electric vehicles through the sale of electric vehicle batteries and fuel cells,