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.
Last Action: 2/13/2026 Senate - Now in Appropriations
Bill Text: Web Page | PDF
- Regulated Industries (RI)
- Finance and Tax (FT)
- Appropriations (AP)
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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
2/9/2026 Senate • On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
2/12/2026 Senate • Favorable by Finance and Tax; YEAS 6 NAYS 0
2/13/2026 Senate • Now in Appropriations
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CS/SB 680, Committee Substitute 1 (Current Bill Version) Posted 1/29/2026 at 11:42 AM
Bill Text: Web Page | PDF Analyses: Finance and Tax (Pre-Meeting) 2/11/2026 (pdf)
Finance and Tax (Post-Meeting) 2/13/2026 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 653 Electric Vehicle Charging Taxation Hodgers Compare Last Action: 1/13/2026 H 1st Reading (Original Filed Version)
Committee Votes (1)
Date Committee Result 2/12/2026 4:30 PM Finance and Tax 6 Yeas - 0 Nays Citations - Statutes (1)
Citation Catchline Location in Bill Location In Bill Help 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 1 (pdf) -
SB 680, Original Filed Version Posted 12/1/2025 at 12:51 PM
Bill Text: Web Page | PDF Analyses: Regulated Industries (Pre-Meeting) 1/26/2026 (pdf)
Regulated Industries (Post-Meeting) 1/29/2026 (pdf)
Related Bills (1)
Bill Number Subject Filed By Relationship Last Action and Location Track Bills H 653 Electric Vehicle Charging Taxation Hodgers Identical Last Action: 1/13/2026 H 1st Reading (Original Filed Version)
Committee Amendments (1)
Amendment Sponsor Filed Last Committee Action Format 129618 - Amendment (Delete All)
Delete everything after the enacting clause and insert:Regulated Industries
(Mayfield)1/26/2026
9:21 AMReplaced by Committee Substitute
1/27/2026Web Page
PDFCommittee Votes (1)
Date Committee Result 1/27/2026 1:00 PM Regulated Industries 8 Yeas - 0 Nays Citations - Statutes (2)
Citation Catchline Location in Bill Location In Bill Help 203.012 Definitions. Page 1 (pdf) 212.02 Definitions. Page 2 (pdf)