Summary#
HB 145, “Removing triple taxation for resident EV drivers,” amends Wyoming laws on alternative-fuel taxes, sales tax and vehicle fees. It creates a 3.5-cent-per-kilowatt-hour license tax on electricity used to propel a vehicle, reduces the annual decal fee for all-electric vehicles and sets a fee for plug-in hybrids. Its stated goal is to change how electricity used for vehicles is taxed; the title’s claim of “triple taxation” is not explained in the bill text. The law takes effect July 1, 2026.
- The bill specifically makes electricity sold or dispensed at a DC fast-charging station for charging a plug-in hybrid or all-electric vehicle subject to the license tax. The tax rate section sets the rate at 3.5 cents per kilowatt hour.
- Dealers selling or dispensing electricity at DC fast-charging stations must collect the tax, pay the full amount owed and meter the electricity sold or dispensed. Retail sellers must display the price per kilowatt hour, including applicable taxes.
- Sales of alternative fuels taxed under the alternative-fuel law are exempt from sales tax.
- The annual decal fee for all-electric vehicles changes from $200 to $100. The bill sets a $50 annual decal fee for plug-in hybrid vehicles.
- The Department of Transportation and Department of Revenue must make rules to carry out the law.
What it means for you#
- Drivers of all-electric vehicles and plug-in hybrids: Electricity used to propel your vehicle at a DC fast-charging station is covered by the bill’s tax provisions, subject to exemptions in another law. The bill does not set the fee charged by a charging station.
- All-electric vehicle owners: The annual decal fee is reduced to $100.
- Plug-in hybrid owners: The bill sets an annual decal fee of $50.
- DC fast-charging station dealers: You must meter electricity sold or dispensed for vehicle charging, collect and pay the license tax, and display the price per kilowatt hour including applicable taxes.
- Other residents: The bill does not directly change income taxes, vehicle registration rules generally, or the cost of charging at home. However, the tax-rate provision refers broadly to electricity used to propel a vehicle, while the taxable-event provision specifically refers to DC fast-charging stations; the bill’s coverage is unclear.
Money#
No cost estimate or revenue estimate is available in the supplied material.
- The bill sets a 3.5-cent-per-kilowatt-hour tax and requires affected dealers to collect it.
- It reduces the annual all-electric vehicle decal fee from $200 to $100 and sets a $50 fee for plug-in hybrids.
- The bill requires two existing departments to make rules. No staffing or implementation cost is stated.
What is unclear#
- The taxable-event provision names DC fast-charging stations, but the rate provision refers to all electricity sold or dispensed for vehicle propulsion. The bill does not clearly resolve whether charging outside DC fast-charging stations is covered.
- The bill refers to exemptions in another law, but that law’s text was not supplied, so the exemptions could not be checked.
- The bill does not state how the tax will be shown on a charging receipt or how it applies when electricity is sold through a charging network or another seller.
- The current versions of the amended laws were not supplied, so the full difference from current law—including whether other parts of the tax system already apply to these sales—could not be verified.
- The bill requires rulemaking but does not set out the detailed procedures or timing for the rules.
Case for#
- A possible argument for the bill is that it sets a specific per-kilowatt-hour tax for electricity used to propel vehicles, rather than relying only on fuel measures designed around gallons.
- Exempting alternative fuels that are taxed under this law from sales tax could avoid applying both taxes to the same sale.
- Lowering the all-electric vehicle decal fee and setting a separate fee for plug-in hybrids gives those vehicle types different stated annual fees.
- Requiring meters and price displays could make the amount of electricity sold and the tax-inclusive price more visible.
Case against#
- One concern is that the bill does not clearly say whether its electricity tax applies only at DC fast-charging stations or more broadly. That uncertainty could affect drivers and charging businesses.
- The bill sets a tax rate but does not estimate how much drivers might pay or how much revenue it might raise.
- Dealers must meter electricity, collect the tax and pay it to the state; the bill does not estimate the cost of those duties.
- The bill’s title refers to “triple taxation,” but the supplied text does not explain which existing taxes make up that claim or how the changes affect each one.