DES MOINES, IOWA (June 9, 2023) — 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.
