Electric Vehicle Charging Taxation

HB 653 clarifies tax definitions for electric vehicle (EV) charging stations in Florida. It revises the definition of "distribution company" to explicitly exclude EV charging station operators under Section 366.94(2)(a), and updates "retail sale" to include electricity sales to these operators. This means EV charging stations will be treated as retail sales (subject to sales tax) rather than utility services, affecting how taxes apply to their electricity purchases. The changes apply retroactively to January 2019, clarifying existing tax treatment without creating new taxes or rates. The bill directly impacts EV charging station operators and their tax reporting.