Tax on electricity sold as vehicle fuel modified, and money appropriated.

This bill modifies Minnesota's tax on electricity sold as vehicle fuel at retail charging stations and creates a new licensing requirement for charging station operators. Starting July 1, 2027, operators of retail charging stations must obtain a license from the state commissioner and will be taxed at five cents per kilowatt hour of electricity sold, with the rate potentially adjusted annually based on highway construction costs. The law exempts older charging stations installed before October 1, 2023, from the tax until December 31, 2031, and requires new charging stations to be able to charge customers based on the amount of electricity delivered.