Colorado EV Charging Station Fees Exempt from Sales Tax, Per Revenue Department Guidance

• Colorado Department of Revenue issued a General Information Letter about sales tax on electricity at EV charging stations
• The inquiry was from a company operating charging stations in Colorado, not a public utility
• The company buys electricity from utilities that charge sales tax
• Fees for using EV charging stations are generally not subject to Colorado sales tax
• Sales tax applies to regular delivery of electricity by utilities, not one-time EV charging
• Charging station operators must pay sales tax on electricity they purchase

Source: salestaxinstitute.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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