88R12105 SRA-D     By: Plesa H.B. No. 3802       A BILL TO BE ENTITLED   AN ACT   relating to the imposition of a tax on commercial electric vehicle   charging services based on the amount of electricity transferred.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subtitle E, Title 2, Tax Code, is amended by   adding Chapter 164 to read as follows:   CHAPTER 164.  TAX ON COMMERCIAL ELECTRIC VEHICLE CHARGING SERVICES   SUBCHAPTER A.  GENERAL PROVISIONS          Sec. 164.001.  DEFINITIONS.  In this chapter:                (1)  "Charging provider" means a person who provides a   commercial charging service.                (2)  "Commercial charging service" means the use of   equipment to transfer electric energy from electric supply to an   electric vehicle in a commercial transaction.          Sec. 164.002.  RULES. The comptroller shall adopt rules to   implement, administer, and enforce this chapter.   SUBCHAPTER B.  IMPOSITION AND COLLECTION OF TAX          Sec. 164.021.  TAX IMPOSED; POINT OF IMPOSITION OF TAX.  (a)     A tax is imposed on each commercial charging service.  The charging   provider is liable for and shall collect the tax from the purchaser   of the commercial charging service.          (b)  The amount of the tax shall be added to the selling price   of the commercial charging service so that the tax is ultimately   paid by the person consuming the electricity transferred in the   commercial charging service.          Sec. 164.022.  RATE OF TAX.  The rate of the tax imposed by   this chapter is $0.026 per kilowatt hour of electricity transferred   in a commercial charging service.          Sec. 164.023.  RETURNS AND PAYMENTS.  (a)  On or before the   25th day of each month, each charging provider shall file a report   and send to the comptroller the amount of tax due under this chapter   for the preceding month.  A charging provider who has not provided a   commercial charging service during the reporting period shall file   with the comptroller a report that includes those facts or that   information.          (b)  The report must state:                (1)  the number of kilowatt hours of electricity   transferred in commercial charging services during the preceding   month; and                (2)  any other information required by the comptroller.          Sec. 164.024.  RECORDS.  A person on whom a tax is imposed by   this chapter shall keep a complete record of:                (1)  the number of kilowatt hours of electricity   transferred in commercial charging services; and                (2)  any other information required by the comptroller.          Sec. 164.025.  PERMIT. The comptroller by rule may require a   charging provider to obtain a permit under Section 151.201.   SUBCHAPTER C.  DISPOSITION OF PROCEEDS          Sec. 164.041.  DISPOSITION OF PROCEEDS.  The comptroller   shall deposit the proceeds from the collection of the tax imposed   under this chapter to the credit of the state highway fund.          SECTION 2.  This Act takes effect September 1, 2023.