electric vehicles; gas tax equivalent

Arizona's SB 1471 establishes a tax mechanism for electric vehicles (EVs) under 10,000 pounds gross vehicle weight, requiring them to pay a highway use fee equivalent to gas-powered vehicles. Instead of gasoline taxes, EV owners would pay based on electricity usage converted to a "gas gallon equivalent" (using kWh data), ensuring their road maintenance contribution aligns with gas vehicle users. This directly affects EV owners and manufacturers of qualifying vehicles, aiming to offset highway maintenance costs previously covered by gas taxes. The bill defines specific conversion standards (like kWh-to-gallon ratios) to calculate the fee, without changing existing gas tax rates for conventional vehicles.