CS/SB 680: Electric Vehicle Charging Taxation
GENERAL BILL by Regulated Industries ; Mayfield
Electric Vehicle Charging Taxation; Exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing civil and criminal penalties; requiring the Department of Revenue to look solely to owners or operators for recovery of the tax under certain circumstances, etc.
Effective Date: 7/1/2026
Last Action: 1/29/2026 Senate - CS by Regulated Industries read 1st time
Bill Text: Web Page | PDF
Last Action: 1/29/2026 Senate - CS by Regulated Industries read 1st time
Bill Text: Web Page | PDF
Senate Committee References:
- Regulated Industries (RI)
- Finance and Tax (FT)
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 12/1/2025 | Senate |
• Filed |
| 12/16/2025 | Senate |
• Referred to Regulated Industries; Finance and Tax; Appropriations |
| 1/13/2026 | Senate |
• Introduced |
| 1/22/2026 | Senate |
• On Committee agenda-- Regulated Industries, 01/27/26, 1:00 pm, 412 Knott Building |
| 1/27/2026 | Senate |
• CS by Regulated Industries; YEAS 8 NAYS 0 |
| 1/29/2026 | Senate |
• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Finance and Tax • CS by Regulated Industries read 1st time |