Electric Car Charging Stations Taxable in Colorado

Tuesday, October 30th, 2018

 
 
Electric car charging station charging a vehicle.
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Colorado
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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


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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.

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