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SB1077
THE SENATE
S.B. NO.
1077
THIRTY-THIRD LEGISLATURE, 2025
STATE OF HAWAII
A BILL FOR AN ACT
relating
to general excise tax
.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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SECTION 1.
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The purpose of
this Act is to provide a general excise tax exemption on
gross proceeds arising
from the construction, sale, or installation of
electric vehicle
charging infrastructure for five years to encourage and accelerate the
installation of more electric vehicle charging infrastructure in the State.
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SECTION 2.
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Chapter 237, Hawaii Revised Statutes, is amended by adding a new section
to be appropriately designated and to read as follows:
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"
�237-
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Exemption for electric vehicle charging
infrastructure.
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(a)
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This
chapter shall not apply to
gross
proceeds received from the construction, sale, or installation of electric
vehicle charging infrastructure in places of public accommodation; provided
that, for the exemption to apply, property owners shall install:
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(1)
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Three
level 2 charging stations for every fifty parking stalls available; or
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(2)
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One
level 3 rapid charging station for every two hundred parking stalls available.
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(b)
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The seller shall keep records necessary for the department of taxation
to verify eligibility under this section.
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(c)
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Sellers may make a tax exempt sale under this section if the buyer
property owner provides the seller with an exemption certification in a form
and manner prescribed by the director of taxation.
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The seller shall retain a copy of the
certificate for the seller's files.
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(d)
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The director of taxation shall adopt rules, pursuant to chapter 91,
necessary to administer this section.
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(e)
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For purposes of this section:
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"Battery charging station"
means an electrical component assembly or cluster of component assemblies
designed to charge electric vehicle batteries that meet or exceed state or
county electrical installation standards, codes, and rules.
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"Battery exchange station"
means a fully automated facility that will enable an electric vehicle with an
exchangeable battery to enter a drive lane and exchange the depleted battery
with a fully charged battery through a fully automated process that meets or
exceeds state or county electrical installation standards, codes, and rules.
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"Electric vehicle charging
infrastructure" means structures, machinery, and equipment necessary and
integral to support an electric vehicle, including battery charging stations,
rapid charging stations, and battery exchange stations.
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"Level 2 charging station"
shall have the same meaning as defined in section 291-71.
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"Rapid charging station" means
an industrial grade electrical outlet that allows for faster recharging of
electric vehicle batteries through higher power levels that meet or exceed
state or county electrical installation standards, codes, and rules.
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SECTION 3.
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If any provision of this Act, or the application thereof to any person
or circumstance, is held invalid, the invalidity does not affect other
provisions or applications of the Act that can be given effect without the
invalid provision or application, and to this end the provisions of this Act
are severable.
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SECTION 4.
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New statutory material is underscored.
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SECTION 5.
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This Act, upon its approval, shall apply to gross proceeds received
after December 31, 2025; provided that this Act shall be repealed on January 1,
2031.
INTRODUCED BY:
_____________________________
Report Title:
General
Excise Tax; Exemption; Electric Vehicle Charging Infrastructure
Description:
Provides
a general excise tax exemption on gross proceeds received from the
construction, sale, or installation of electrical vehicle charging
infrastructure in certain circumstances.
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Repeals on 1/1/2031.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.