Daily Tax Report: State

Indiana DOR Determines Sales and Use Taxability of Fees for Electric Vehicle Charging

Dec. 2, 2019, 10:42 PM

The Indiana Department of Revenue (DOR) Nov. 27 issued a revenue ruling determining the sales and use taxability of fees for electric vehicle charging. Taxpayer operated electric vehicle charging stations. Customers paid Taxpayer for charging time, but the service wasn’t sold on a kilowatt per hour (kWh) basis. Taxpayer enquired about the taxability of the fees depending on if they are based on charging time or per kWh. The DOR found that: 1) Taxpayer’s fees regardless of the billing method are retail transactions and were subject to the tax; 2) even if the sale were considered a bundled sale, the...

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