Utah Code Title 59. Revenue and Taxation § 59-30-102. Imposition--Rate--Revenue distribution

(a) electric current sold by a charging station operator to charge or recharge an electric vehicle; and

(b) a charging station subscription by a charging station operator to charge or recharge an electric vehicle.

(a) per kilowatt hour as described in Subsection (4)(a);

(b) per hour as described in Subsection (4)(a);

(c) a subscription fee for charging services as described in Subsection (4)(b); or

(d) a combination of Subsections (2)(a) through (c).

(3)(a) A charging station operator shall remit a return on the tax imposed in Subsection (1) in an electronic format approved by the commission on the same schedule as the charging station operator's sales and use tax filing.

(b) The tax amount reported on the return described in Subsection (3)(a) is due and payable according to the same terms and schedule as the charging station operator's sales and use tax remittance schedule.

(4)(a) For a charging station operator that charges a fee per kilowatt hour, the charging station operator shall furnish with each sale an itemized invoice, including:

(b) For a charging station operator that charges a fee for a charging station subscription, the charging station operator shall furnish with each sale an itemized invoice, including:

(c) In addition to the information required in Subsection (4)(a) or (b), a charging station operator shall ensure that an invoice indicates on a separate line the tax imposed under Subsection (1).

(a) pay the tax prescribed by this section by the due date described in Subsection (3); or

(b) file a return required by this section by the due date described in Subsection (3).