Colorado EV Charging Fees Exempt from State Sales Tax, DOR Clarifies in Info Letter

• Colorado EV charging fees are exempt from state sales tax.
• The Colorado Department of Revenue issued an information letter clarifying tax issues.
• The letter was in response to a request about sales tax on electricity at EV charging stations.
• EV charging stations are not subject to Colorado sales and use tax.
• Sales tax applies to electric services, defined as regular electricity supply to real estate.
• Occasional electricity sales, like those at EV charging stations, are not considered electric services.
• The information letter is non-binding and only applies to statewide sales tax rules.
• Local sales and use tax requirements may vary based on the charging station’s location.
• Taxable persons in similar situations should seek their own guidance from the DOR.

Source: vatabout.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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