Motor Vehicles - As introduced, imposes a tax on electric power used in all-electric and plug-in hybrid electric vehicles; requires electric vehicle power dealers to register for collection of the tax; establishes other regulations for electric vehicle charging stations. - Amends TCA Title 9; Title 54; Title 55 and Title 67.

SB 1481 imposes a 3-cent tax per kilowatt-hour on electricity sold to electric vehicles through commercial charging stations in Tennessee. It requires operators of charging stations (with 20+ kilowatt capacity) to register with the state, collect the tax, and report monthly usage. The tax revenue is distributed to local governments to fund road repairs, bridge improvements, or public transportation. This bill directly affects charging station businesses, not individual EV owners or residential chargers. The tax begins January 1, 2027, and aligns with existing vehicle registration fee structures.