Imposing privilege tax on retail sale of electric vehicle charging services

West Virginia's SB 917 imposes a 15% privilege tax on the retail sale of electric vehicle charging services at public charging stations. It directly affects charging station operators, who must collect the tax from customers and remit it monthly to the state. The tax applies to gross receipts from public charging services (e.g., per session or per kWh), excluding private or free charging. Revenue generated will fund the State Road Fund, aligning with the principle that road users should contribute to infrastructure maintenance.