Tax Collection and Remittance Policy for US
Latest updated - April 22, 2025
Sales tax rules that apply to paid EV charging sessions (“Sales Tax Rules”) vary from state to state. This includes without limitation, how to determine the applicable taxes to display, collect, and remit for paid sessions.
ChargePoint will report and remit sales taxes in each tax jurisdiction in the United States (US) where the Company is obligated as dictated by applicable law.
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
- 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.
As sales tax rules evolve regarding EV charging, ChargePoint may periodically update it’s policy.
Policy Effective Dates
- Effective April 15, 2025: AR, KY, IN
- Effective May 1, 2025: All other states listed above