Electric Car Charging Stations Taxable in Colorado

Tuesday, October 30th, 2018

 
 
Electric car charging station charging a vehicle.
Share
Link
Colorado
Automotive

The Colorado Department of Revenue released guidance on how to tax charges for electric car charging stations, network fees, and maintenance contracts.

The guidance relates to a company that sells electric car charging stations to its customers. The company charges customers for network fees, which allow customers to charge users for the use of the charging stations. The company also charges for maintenance contracts.

Colorado taxes sales of tangible personal property. Tax applies to services sold in connection with the sale of tangible personal property if the services are (1) included in the price of the property or (2) a required part of the sale. The Department concluded that electric car charging stations are taxable tangible personal property. Network fees or maintenance contracts included in the sales price or required as part of the sale of charging stations are also taxable.

https://www.ttrus.com/ElectricCarChargingStationsTaxableinColorado


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...

Guided Hunting and Fishing Trips are Taxable in Washington

Wednesday, February 27th, 2019 -The Washington Department of Revenue recently published guidance stating that guided hunting and fishing trips...