Tax Collection and Remittance Policy for the US and Canada
Latest updated - Sep 15, 2026
Sales tax rules that apply to paid EV charging sessions (“Sales Tax Rules”) vary from state to state and province to province, and federally. This includes without limitation, how to determine the applicable taxes to display, collect, and remit for paid sessions.
Tax Collection and Remittance Policy for the US
Our Responsibility
ChargePoint will report and remit sales taxes (inclusive of both local and state tax, where applicable) for paid EV charging sessions in the following states:
- Arkansas
- Connecticut
- District of Columbia
- Florida
- Georgia
- Hawaii
- Indiana
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts - ChargePoint Marketplace Facilitator ST‑16 Certificate
- Michigan
- Mississippi
- Nebraska
- New Mexico
- North Carolina
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Wyoming
Subscriber Responsibility
ChargePoint assigns and thus Subscribers (i.e. Charging Station Owners) are responsible for reporting and remitting sales taxes in the following states:
- Minnesota
- New Jersey
Note: The above list of states is not exhaustive. Other states may impose taxes on electricity sales but fall outside ChargePoint’s direct or indirect responsibility. Subscribers are encouraged to consult their tax advisors or state tax authorities to understand their sales tax obligations.
Other Taxes
Other applicable taxes, including state EV charging excise taxes (e.g. IA, IL, KY, OK, PA, UT, WI, MT), are the obligation of the Subscriber to report and remit. These can be configured by Subscriber in the ChargePoint system for collection from drivers. Subscribers should refer to their state tax authority for details and registration requirements.
Tax Collection and Remittance Policy for Canada
Subscriber Responsibility
All applicable taxes, including provincial, federal and local taxes - including sales and excises taxes - are the obligation of the Subscriber to configure, report and remit. Taxes can be configured by Subscriber in the ChargePoint system for collection from drivers. Subscribers should refer to their provincial and federal tax authorities for details and registration requirements.
As sales tax rules evolve regarding EV charging, ChargePoint may periodically update its policy.
Policy Effective Dates
- Effective April 15, 2025: AR, KY, IN
- Effective May 1, 2025: All other states listed above
- Effective September X, 2026: Clarification of Canadian Subscriber Responsibility as per ChargePoint Cloud Subscriptions Terms and Conditions