HB1680 • 2026

Motor Vehicles

AN ACT to amend Tennessee Code Annotated, Title 9; Title 54; Title 55 and Title 67, relative to vehicles wholly or partly powered by electricity.

Energy Labor Taxes

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor: Wright, Walley
Last action: 2026-02-10
Official status: Taken off notice for cal in s/c Transportation Subcommittee of Transportation Committee
Effective date: Not listed

Plain English Breakdown

The exact amount of money collected from the tax and license fees is unknown.

Electric Vehicle Charging Station Licensing and Taxation Act

This bill requires electric vehicle charging station owners to obtain a special license from the Department of Revenue before selling or distributing power through their stations, imposes an excise tax on electricity used for charging vehicles starting January 1, 2027, and sets rules for reporting and enforcement.

What This Bill Does

Requires owners or lessees of electric vehicle charging stations to obtain a special license from the Department of Revenue before selling or distributing power through their stations.
Imposes an excise tax of 3 cents per kilowatt-hour on electricity used to charge electric vehicles starting January 1, 2027.
Requires electric vehicle charging stations to accurately measure and display the amount of electricity delivered to each vehicle in kilowatt-hours.
Specifies that proceeds from license fees must be given to local governments for road construction or public transportation improvements.
Allows the Department of Revenue to investigate violations and impose penalties.

Who It Names or Affects

Owners and lessees of electric vehicle charging stations
Electric vehicle power dealers

Terms To Know

electric vehicle: A car or other vehicle that runs on electricity, including all-electric vehicles and plug-in hybrid electric vehicles.
kilowatt-hour (kWh): A unit of energy equal to the amount of work done by one kilowatt of power expended for one hour.

Limits and Unknowns

The bill does not specify how much money will be collected from the tax or license fees.
It is unclear if there are existing contracts in place that cover updates to the Department of Revenue's TR3 system, which may affect costs.

Bill History

2026-02-11 Tennessee General Assembly
Assigned to General Subcommittee of Senate Transportation and Safety Committee
2026-02-10 Tennessee General Assembly
Taken off notice for cal in s/c Transportation Subcommittee of Transportation Committee
2026-02-04 Tennessee General Assembly
Placed on s/c cal Transportation Subcommittee for 2/10/2026
2026-02-04 Tennessee General Assembly
Placed on Senate Transportation and Safety Committee calendar for 2/11/2026
2026-01-21 Tennessee General Assembly
Assigned to s/c Transportation Subcommittee
2026-01-21 Tennessee General Assembly
P2C, ref. to Transportation Committee - Government Operations for Review
2026-01-15 Tennessee General Assembly
Intro., P1C.
2026-01-14 Tennessee General Assembly
Filed for introduction
2026-01-14 Tennessee General Assembly
Passed on Second Consideration, refer to Senate Transportation and Safety Committee
2026-01-13 Tennessee General Assembly
Introduced, Passed on First Consideration
2025-12-11 Tennessee General Assembly
Filed for introduction

Official Summary Text

This bill requires a
person who owns or leases an electric vehicle charging station in this state and who sells or distributes electric vehicle power through the station
to
first obtain a special electricity sale and distribution license. The person must submit an application and fee of $30 to the department
of revenue ("department")
. The license must identify the location of each electric vehicle charging station owned or leased by the person and the name, brand, or manufacturer of the type of electric
vehicle charging station. Licenses must be posted in a prominent and accessible place upon each electric vehicle charging station.

In addition to the initial license,
this bill requires
the commissioner
of revenue ("commissioner")

to
renew the license upon verification that the person has remitted all taxes due pursuant to
this bill
.
However, a
fee must not be charged for the renewal of a license.

This bill requires the
department
to
remit the proceeds of the license fee imposed by
this bill
to the county or municipality in which an electric vehicle charging station is located, less a reasonable amount or percentage as determined by the department to cover the expenses of administration and collection, which must not exceed 2% of the fees co
llected. The proceeds from the license fee received by the county or municipality must be used for construction, repair, or improvement of roads and bridges or
for the funding of public transportation systems located or provided wholly or partly within the county or municipality.

EXCISE TAX

Beginning on January 1, 2027,
this bill provides that
an excise tax at the rate of 3¢
per kilowatt-hour is imposed on all electric vehicle power sold or distributed in this state by an electric vehicle power dealer for the purpose of charging electric vehicles. The tax must be collected and paid by an elect
ric vehicle power dealer
.
The proceeds of the tax must be apportioned
as follows:



63.4% to the state highway fund
;


11.8% to municipalities
;


22
.0
% to counties
;


2.8% to the general fund
.

This bill requires t
he tax on electric vehicle power
to
be included in the sales price for the purpose of determining sales price under the Retailers' Sales Tax Act and for calculating the applicable sales or use tax, regardless of whether the taxes may be separately stated by the electric vehicle power deale
r.

REPORTING

This bill provides that

a
ll taxes accrued by
an
electric vehicle power dealer with respect to electric vehicle power sold or distributed from an electric vehicle charging station during a calendar month are due and payable to, and reports must be filed with, the department on or before the
20
th
day of the month following the month of activity. In addition to other information as the department determines is reasonably required to collect the tax, the report must include the number of kilowatt-hours sold and distributed by the electric vehicle
power dea
ler in this state during the calendar month.

This bill requires a
n electric vehicle charging station
to
be capable of accurately measuring and prominently displaying the amount of electric vehicle power delivered to each electric vehicle on a per kilowatt-hour basis. The stations must be further equipped with meters to record the total kilowatt-hours disp
ensed.

A sign, placard, or other means used to advertise the price of electric vehicle power for sale at retail through an electric vehicle charging station may contain a separate listing of the price and a separate listing of the tax, and must contain a t
otal of that price and taxes, which must be at least as large as the listing of the price or a tax imposed on the price.

INVESTIGATIONS

This bill authorizes the
commissioner
to
authorize investigations of an electric vehicle charging station for the purpose of enforcing this
bill
to be conducted by an employee of the special investigations section of the department who is appointed by the commissioner, or other deputies, subordinate officers, clerks, investigators, or employees appointed by the commissioner who may be necessary t
o conduct the investigation.

This bill authorizes t
he commissioner
to
assess a civil penalty of $5,000 per day or $25 per kilowatt-hour of electric vehicle power involved, whichever is greater, against a person
for a violation
.
This bill authorizes the
commissioner
to
promulgate rules to effectuate
these provisions.

Current Bill Text

Read the full stored bill text

SENATE BILL 1481
By Walley

HOUSE BILL 1680
By Wright
HB1680
009075
- 1 -

AN ACT to amend Tennessee Code Annotated, Title 9;
Title 54; Title 55 and Title 67, relative to vehicles
wholly or partly powered by electricity.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF TENNESSEE:
SECTION 1. Tennessee Code Annotated, Title 67, Chapter 3, Part 6, is amended by
adding the following as a new section:
67-3-620.
(a) As used in this section, "electric vehicle", "electric vehicle charging station",
and "electric vehicle power" have the same meanings as defined in § 67-3-1001.
(b) A person who owns or leases an electric vehicle charging station in this state
and who sells or distributes electric vehicle power through the station must first obtain a
special electricity sale and distribution license under this chapter. The person must
submit an application and fee of thirty dollars ($30.00) to the department. The license
must identify the location of each electric vehicle charging station owned or leased by
the person and the name, brand, or manufacturer of the type of electric vehicle charging
station. Licenses issued by the commissioner pursuant to this section must be posted in
a prominent and accessible place upon each electric vehicle charging station.
(c) In addition to the initial license issued under subsection (b), the
commissioner shall renew the license upon verification that the person has remitted all
taxes due pursuant to § 67-3-1002. A fee must not be charged for the renewal of a
license issued under this section.
(d) The department shall remit the proceeds of the license fee imposed by
subsection (b) to the county or municipality in which an electric vehicle charging station

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is located, less a reasonable amount or percentage as determined by the department to
cover the expenses of administration and collection, which must not exceed two percent
(2%) of the fees collected. The proceeds from the license fee received by the county or
municipality must be used for construction, repair, or improvement of roads and bridges
or for the funding of public transportation systems located or provided wholly or partly
within the county or municipality.
SECTION 2. Tennessee Code Annotated, Title 67, Chapter 3, is amended by adding
the following as a new part:
67-3-1001. As used in this part:
(1) "All-electric vehicle" and "plug-in hybrid electric vehicle" have the same
meanings as defined in § 55-4-116;
(2) "Distribute" means the delivery or transfer of electric power into the battery or
other energy storage device of an electric vehicle at a location in this state;
(3) "Electric vehicle" means an all-electric vehicle or a plug-in hybrid electric
vehicle;
(4) "Electric vehicle charging station":
(A) Means a place accessible to general public vehicular traffic where
electric power may be used to charge a battery or other storage device of an
electric vehicle; and
(B) Does not include a place located on the premises of a residence;
(5) "Electric vehicle power" means electrical energy distributed into the battery or
other energy storage device of an electric vehicle to be used to power the vehicle;
(6) "Electric vehicle power dealer" means a person who owns or leases an
electric vehicle charging station in this state with a charging capacity of twenty (20)

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kilowatts or more and who sells or distributes electric vehicle power through the electric
vehicle charging station;
(7) "Extended stay rental" means a structure, space, or a portion of the structure
or space, that is occupied or intended or designed for occupancy by a person for
dwelling, lodging, or sleeping purposes, for a period of thirty (30) or more continuous
days; and
(8) "Residence" means a single-family dwelling, multifamily dwelling, or an
extended stay rental.
67-3-1002.
(a) Beginning on January 1, 2027, an excise tax at the rate of three cents (3¢)
per kilowatt-hour is imposed on all electric vehicle power sold or distributed in this state
by an electric vehicle power dealer for the purpose of charging electric vehicles. The tax
imposed by this section must be collected and paid by an electric vehicle power dealer in
the manner specified in this part.
(b) The proceeds of the tax imposed by subsection (a) must be apportioned
pursuant to § 55-4-116(c) in the same manner as the additional registration fees
established in § 55-4-116.
(c) The tax imposed by subsection (a) on electric vehicle power must be
included in the sales price for the purpose of determining sales price under the Retailers'
Sales Tax Act, compiled in chapter 6 of this title, and for calculating the applicable sales
or use tax, regardless of whether the taxes may be separately stated by the electric
vehicle power dealer.
(d) All taxes accrued by the electric vehicle power dealer with respect to electric
vehicle power sold or distributed from an electric vehicle charging station during a
calendar month are due and payable to, and reports must be filed with, the department

- 4 - 009075

on or before the twentieth day of the month following the month of activity. In addition to
other information as the department determines is reasonably required to collect the tax
under this part, the report must include the number of kilowatt-hours sold and distributed
by the electric vehicle power dealer in this state during the calendar month.
67-3-1003.
(a) An electric vehicle charging station must be capable of accurately measuring
and prominently displaying the amount of electric vehicle power delivered to each
electric vehicle on a per kilowatt-hour basis. The stations must be further equipped with
meters to record the total kilowatt-hours dispensed.
(b) A sign, placard, or other means used to advertise the price of electric vehicle
power for sale at retail through an electric vehicle charging station may contain a
separate listing of the price and a separate listing of the tax imposed pursuant to this
part, and must contain a total of that price and taxes, which must be at least as large as
the listing of the price or a tax imposed on the price.
67-3-1004.
The commissioner may authorize investigations of an electric vehicle charging
station for the purpose of enforcing this part, to be conducted by an employee of the
special investigations section of the department who is appointed by the commissioner,
or other deputies, subordinate officers, clerks, investigators, or employees appointed by
the commissioner who may be necessary to conduct the investigation.
67-3-1005.
The commissioner may assess a civil penalty of five thousand dollars ($5,000)
per day or twenty-five dollars ($25.00) per kilowatt-hour of electric vehicle power
involved, whichever is greater, against a person who violates this part.
67-3-1006.

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The commissioner may promulgate rules to effectuate the purposes of this part in
accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter
5.
SECTION 3. For purposes of promulgating rules, this act takes effect upon becoming a
law, the public welfare requiring it. For all other purposes, this act takes effect July 1, 2026, the
public welfare requiring it.