EV Connect U.S. Tax Collection and Remittance Policy

Last Updated: July 1, 2026

The tax treatment of paid electric vehicle (“EV”) charging transactions varies by jurisdiction and continues to evolve. This policy outlines the respective tax responsibilities of EV Connect and Subscribers for paid Charging Sessions processed through the EV Connect platform.

Sales and Use Taxes Remitted by EV Connect

Where required by applicable law, EV Connect will calculate, collect, report, and remit applicable state and local sales and use taxes for eligible paid charging transactions processed through the platform. This currently applies to:

  • 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

In these jurisdictions, EV Connect assumes responsibility for remitting applicable sales and use taxes arising from eligible paid charging transactions processed through the platform.

Taxes Remitted by Subscribers

In the following jurisdictions, EV Connect will calculate and collect applicable sales and use taxes through the platform and remit the collected taxes to the Subscriber as part of their payout, however EV Connect does not report or remit those taxes to the applicable tax authorities on behalf of Subscribers. The Subscriber remains solely responsible for reporting, filing, and remitting any applicable taxes to the relevant authorities.

  • Minnesota
  • New Jersey

Subscribers should consult their tax advisors regarding their filing obligations.

EV Charging Excise Taxes

Certain jurisdictions impose EV charging excise taxes, road-use assessments, or similar taxes separate from traditional sales and use taxes.

Where required by applicable law, EV Connect will calculate, collect, report, and remit applicable EV charging excise taxes for eligible paid charging transactions processed through the platform.  This currently applies to:

  • Arkansas
  • Illinois
  • Iowa
  • Kentucky
  • Missouri
  • Montana
  • North Carolina
  • Ohio
  • Oklahoma
  • Pennsylvania
  • South Dakota
  • Utah
  • Wisconsin

All Other Jurisdictions

Except as expressly described in this policy, EV Connect does not calculate, collect, report, or remit sales and use taxes or EV charging excise taxes on behalf of Subscribers.

Tax collection may be enabled through the EV Connect platform at the Subscriber’s discretion. Any such taxes collected are included in the Subscriber’s payout, and the Subscriber remains solely responsible for determining, reporting, filing, and remitting all applicable taxes.

Tax-Exempt Organizations

Eligible tax-exempt organizations, including government entities, schools, utilities, and nonprofit organizations, may request exemption from tax collection by providing appropriate documentation to EV Connect. Subscribers seeking tax-exempt treatment should contact tax@evconnect.com to initiate the exemption review process.

Subscribers shall immediately notify EV Connect of any changes to their exemption status and shall provide updated documentation as necessary. If a Subscriber fails to notify EV Connect of a change in its exemption status, or any submitted documentation is determined to be invalid, expired, or fraudulent, the Subscriber shall be solely liable for any resulting taxes, penalties, fines, interest, or other associated liabilities and shall defend, indemnify, and hold harmless EV Connect and its affiliates, officers, directors, and employees from and against any and all claims, actions, proceedings, damages, losses, liabilities, costs, and expenses (including reasonable attorneys’ and other consultants’ fees) arising out of or related to such noncompliance or misrepresentation of tax-exempt status.

Disclaimer

This policy is provided for informational purposes only and does not constitute tax, legal, or accounting advice. Tax obligations depend on each Subscriber’s specific facts and circumstances. Subscribers should consult their own tax advisors regarding their compliance obligations.

Policy Updates

EV Connect may update this policy to reflect changes in applicable law or business practices. Unless otherwise stated, revisions become effective upon publication.

Effective Date

This policy is effective as of August 1, 2026.