Tax FAQs

Why is ChargePoint responsible for collecting sales tax in some states but not others?

Many states have enacted Marketplace Facilitator (MPF) laws, which shifts the responsibility of calculating, collecting, and remitting sales tax from the seller to the platform that facilitates the sale. Therefore, in states where MPF laws apply to electricity sales, ChargePoint is considered the Marketplace Facilitator and must handle tax obligations on behalf of the station owner.

In states where electricity is not included under MPF laws, ChargePoint is not responsible for collecting tax. Instead, the obligation falls to the station owner.

For the most up-to-date list of states where this applies, please refer to our Tax Policy.

When ChargePoint remits Sales Tax, is ChargePoint remitting only state sales tax or are local sales tax included too?

The sales tax rate applied to a charging session will be the combined tax of state and local rates of the address where in the station is located at.

Does ChargePoint's tax policy cover all states where electricity is taxed?

No. ChargePoint only calculates, collects, and remits sales tax in states where Marketplace Facilitator legislation specifically includes electricity sales, and where ChargePoint is identified as the responsible party.

In some states, like New York and Missouri, electricity is not currently included in MPF laws, so station owners are responsible for collecting and remitting sales tax. In other states, such as Minnesota and New Jersey, ChargePoint may assign responsibility to station owners under the terms of our platform use.

This may evolve as legislation changes. Always refer to our Tax Policy for latest guidance.

If my charging site offers free charging to certain driver groups (e.g. employees) and charges a fee to the general public, are taxes only applied to paid sessions?

Sales Tax only applies to paid sessions. Sales tax is calculated as a percentage of the session fee. If a session is free, no sales tax is applied or collected.

Does sales tax apply to paid charging sessions at stations owned by governmental subdivisions and/or other non-profit organizations?

If ChargePoint is responsible for collecting sales tax as the Marketplace Facilitator, it may be applied to all charging transactions—regardless of whether the station owner is a government agency, nonprofit, or private company.

Does the sales tax rate also show up on the station screen?

Yes. Taxes are displayed to the driver as part of the transaction.

To learn more, see Configure Tax on Charging Sessions (US).

What are EV charging fuel or excise taxes?

Some states require charging station owners and operators to levy tax on EV charging. This tax is based on the electricity distributed by the charging station which is used to charge or recharge the battery of an electric vehicle (e.g. PA, IL, MT, UT, WI, IA, KY, OK). These taxes are separate from sales tax and are typically called EV charging fuel or excise taxes. These taxes vary from state to state and depends on the type of the stations, station levels and use cases. The tax rate may change annually. In some states, fuel tax or excise taxes apply to stations, regardless of a fee for charging (e.g. public charging offered for free or behind-the-fence charging use-cases). Your state tax authority will have information about the application of these taxes as well as any registration requirements.

ChargePoint’s automated tax collection and remittance policy applies to sales tax only. It does not cover excise taxes or other energy-dispensing fees or taxes. However, ChargePoint Platform provides tools to configure excise taxes if desired, but usage of the tools is up to station owner's discretion.  To set up fuel or excise tax, see Configure Tax on Charging Sessions (US).

If tax is applicable to your station and charging is offered without a fee, you can calculate your tax obligation using energy information provided in the Sessions report. To generate the report, log into ChargePoint Platform and navigate to Reports > Create Reports. Under Reports List, select Sessions. Specify the Start Date and End Date for the report and click Generate.

How can I configure Excise Tax rules to only apply to a specific set of my stations?

If you need to create a rule that applies only to a sub set of your stations then before creating a tax rule, you can create a custom station group with all the qualifying stations. To create a custom station group, see Create a Custom Station Group. You can select the station group using the Custom Group Name filter.