FISCAL NOTE
Date Requested: February 11, 2026
Time Requested: 05:22 PM |
| Agency: |
Tax & Revenue Department, WV State |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3825 |
Introduced |
SB917 |
|
|---|
| CBD Subject: |
Taxation |
|---|
|
FUND(S):
State Road Fund
Sources of Revenue:
Other Fund State Road Fund
Legislation creates:
Increases Revenue From Existing Sources, Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
Summarize in a clear and concise manner what impact this measure will have on costs and revenues of state government.
The stated purpose of this bill is to impose a 15 percent privilege tax on the retail sales of electric vehicle charging services at public charging stations.
This bill would impose a privilege tax on the business of selling electric vehicle charging services as public electric vehicle charging stations in West Virginia. The tax would equal 15 percent of the gross receipts from the sale of charging services. All revenues collected from this new tax would go to the State Road Fund to be used for the construction, maintenance, and repair of public highways and bridges. There are a few states that levy a tax on electric vehicle charging services. However, these states charge the tax per kilowatt hour of electricity used to charge the vehicle and not on the gross receipts of the service provider. According to data provided by the U.S. Department of Energy, there are 183 electric vehicle charging stations in West Virginia. However, there is no data for the amount of gross sales generated by these charging stations. Therefore, we cannot reasonably estimate the revenue generated by this bill.
Additional administrative costs incurred by the State Tax Division would be $38,500 in FY2026; $46,450 in FY2027; and $44,800 in subsequent fiscal years.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
38,500 |
46,450 |
44,800 |
| Personal Services |
0 |
44,800 |
44,800 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
1,650 |
0 |
| Other |
38,500 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
Please explain increases and decreases in personal services, current expenses, repairs and alterations, assets, other costs and revenues, including assumptions and data sources and delineation between start-up and ongoing costs. Please also include a long-range schedule of costs and revenues if fiscal impact is expected to vary in future years.
This bill would impose a privilege tax on the business of selling electric vehicle charging services as public electric vehicle charging stations in West Virginia. The tax would equal 15 percent of the gross receipts from the sale of charging services. All revenues collected from this new tax would go to the State Road Fund to be used for the construction, maintenance, and repair of public highways and bridges. There are a few states that levy a tax on electric vehicle charging services. However, these states charge the tax per kilowatt hour of electricity used to charge the vehicle and not on the gross receipts of the service provider. According to data provided by the U.S. Department of Energy, there are 183 electric vehicle charging stations in West Virginia. However, there is no data for the amount of gross sales generated by these charging stations. Therefore, we cannot reasonably estimate the revenue generated by this bill.
Additional administrative costs incurred by the State Tax Division would be $38,500 in FY2026; $46,450 in FY2027; and $44,800 in subsequent fiscal years.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
The stated purpose of this bill is to impose a 15 percent privilege tax on the retail sale of electric vehicle charging services at public charging stations.
Section 5 serves to establish that the tax imposed by article 15C only applies to charging services provided at “public vehicle charging stations,” but not to electricity used to charge a vehicle at private residences or other locations not open to the public, charging services provided without charge, electricity furnished for purposes other than charging an electric vehicle. However, the phrase “public vehicle charging stations” is undefined and may cause ambiguity.
The effective date of July 1, 2026, may cause administrative difficulties as the State Tax Division will need to create forms, procedures, and administrative rules to accommodate the new tax.
Person submitting Fiscal Note: Peter Shirley
Email Address: radfiscal@wv.gov