JLARC Audit And Study Reports
Legislative Auditor Conclusion
Before the January 1, 2020 expiration date, the Legislature should:
- Review and clarify the electric vehicle battery tax preference to determine if the use matches legislative expectations for the preference.
- Review and clarify the electric vehicle charging station components, construction, installation, and repair tax preference to set a target for the number of new EV charging stations.
- Clarify the leasehold excise tax preference for private use of publicly owned property for electric vehicle infrastructure to require direct beneficiaries to report their use of the preference.
tax preference, sales and use tax, leasehold excise tax, electric vehicles