CS/SB 680: Electric Vehicle Charging Taxation

GENERAL BILL by Regulated Industries, Mayfield

Electric Vehicle Charging Taxation; Exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing civil and criminal penalties; requiring the Department of Revenue to look solely to owners or operators for recovery of the tax under certain circumstances, etc.

Current Bill Version Posted: 1/29/2026 11:42 AM

• Senate Committee References (3)

  1. Regulated Industries (RI)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

• Related Bills (2)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 653 by Hodgers Electric Vehicle Charging Taxation Last Action: 3/13/2026 H Died in Ways & Means Committee	Compare
  S 7046 (c1) by Finance and Tax Taxation Last Action: 3/11/2026 S Laid on Table, refer to CS/HB 1217 -SJ 785	Compare

• Analyses (2)

  Links in this section are PDF documents.

  • Finance and Tax (Pre-Meeting)   2/11/2026
  • Finance and Tax (Post-Meeting)   2/13/2026

• Committee Votes (1)

  Links in this section are PDF documents.

  Date	Version	Committee	Result
  2/12/2026 4:30 PM	S 680	Finance and Tax	6 Yeas - 0 Nays

• Citations - Statute (1)

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  212.08

  Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.

  Page 1 (pdf)

• Bill History

  S = Senate, H = House

  12/1/2025	S	• Filed
  12/16/2025	S	• Referred to Regulated Industries; Finance and Tax; Appropriations
  1/13/2026	S	• Introduced
  1/22/2026	S	• On Committee agenda-- Regulated Industries, 01/27/26, 1:00 pm, 412 Knott Building
  1/27/2026	S	• CS by Regulated Industries; YEAS 8 NAYS 0
  1/29/2026	S	• Pending reference review under Rule 4.7(2) - (Committee Substitute) • Now in Finance and Tax • CS by Regulated Industries read 1st time
  2/9/2026	S	• On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
  2/12/2026	S	• Favorable by Finance and Tax; YEAS 6 NAYS 0
  2/13/2026	S	• Now in Appropriations
  3/13/2026	S	• Died in Appropriations