Relating to motor vehicle taxes and fees, including registration fees for certain electric vehicles, an excise tax on hydrogen used as special fuel, and an excise tax on electricity used as electric fuel, providing penalties, making penalties applicable, and including effective date provisions

109(1)(a), the bill requires the owner to pay an annual battery electric motor vehicle registration fee of $130, which is in addition to the regular annual registration fee imposed for the vehicle.109(1)(a), the bill requires the owner to pay an annual plug-in hybrid electric motor vehicle registration fee of $65, which is in addition to the regular annual registration fee imposed for the vehicle. Under current law, motorcycles are subject to an annual registration fee of $20. However, if a motorcycle is more than five model years old, the annual registration fee is $10. The bill requires the owner of a motorcycle that is a battery electric motor vehicle or plug-in hybrid electric motor vehicle to pay an annual electric motorcycle registration fee of $9, which is in addition to the regular annual registration fee imposed for the motorcycle.17, operating a motor vehicle of a type required to be registered which is not registered, or for which the appropriate fees have not been paid, is punishable by a scheduled fine of $50. This division of the bill takes effect January 1, 2020. DIVISION II —— HYDROGEN FUEL EXCISE TAX. The bill imposes an excise tax of cents per gallon on hydrogen used as a special fuel in motor vehicles.49 pounds. The bill makes corresponding changes to Code chapter 452A (motor fuel and special fuel taxes) to ensure that the excise tax on hydrogen is collected in the same manner as the existing excise taxes on compressed natural gas, liquefied natural gas, and liquefied petroleum gas.75.79, revenues from the excise tax on hydrogen used as a special fuel in motor vehicles are credited to the road use tax fund.40(9) provides that a person who owns or controls a vehicle that uses hydrogen will be issued a special fuel user identification sticker by the county treasurer, and the person must place the sticker adjacent to the place where the special fuel is delivered into the vehicle fuel supply tank.75 cents per gallon from the excise tax on hydrogen will be deposited in the revitalize Iowa’s sound economy fund.25 cents per gallon from the excise tax on hydrogen will be deposited in the secondary road fund. The provisions of Code chapter 323 (dealer and distributor franchises for motor fuel and special fuel) apply to dealers and distributors that sell hydrogen used as a special fuel.5(1). The bill does not amend Code chapter 476C, which authorizes a renewable energy fuel tax credit for producers and purchasers of hydrogen fuel.312A (department of corrections), which require that percent of motor vehicles purchased by such entities be equipped with engines which utilize alternative methods of propulsion, including electricity but not including hydrogen. This division of the bill takes effect January 1, 2020. DIVISION III —— ELECTRIC FUEL EXCISE TAX. The bill provides that electric fuel means electrical energy delivered or placed into the battery or other energy storage device of an electric motor vehicle from a source outside the motor vehicle for purposes of propelling the motor vehicle.6 cents on each kilowatt hour of electric fuel delivered or placed into the battery or other energy storage device of an electric motor vehicle at a location in this state other than a residence. The tax attaches at the time of the delivery by a dealer and must be collected by the dealer from the purchaser and paid to the Iowa department of revenue (IDR) in the same manner as the excise taxes on natural gas and liquefied petroleum gas are paid by dealers under current law. Alternatively, the tax attaches at the time of use by a licensed electric fuel user and must be paid to IDR in the same manner as the excise taxes on natural gas and liquefied petroleum gas are paid by users under current law. All charging stations located at dealer and user locations through which electric fuel can be dispensed must be metered, inspected, tested for accuracy, and sealed and licensed by the department of agriculture and land stewardship. For the purpose of determining the amount of liability for the electric fuel tax, each dealer and user must file with IDR not later than the last day of each calendar month a monthly tax return certified under penalties for false certification. The return must be accompanied by remittance in the amount of the tax due for the month in which the fuel was placed into the batteries or other energy storage devices of electric motor vehicles. The bill specifies that moneys collected by a licensed electric fuel dealer or user for the excise tax are deemed to be held in trust for the state of Iowa. The bill prohibits a person from selling or dispensing electric fuel within this state at a location other than a residence or from otherwise acting as a licensed electric fuel dealer or user unless the person holds an uncanceled license issued by IDR. The bill specifies the application requirements for a license, and provides for grounds under which IDR may deny the issuance of a license. The bill requires a licensed electric fuel dealer or user to maintain, for a period of three years, records of all transactions by which the dealer or user dispenses electric fuel into the batteries or other energy storage devices of electric motor vehicles, including pertinent records and papers as required by IDR. After an audit and examination of such records, IDR may authorize their disposal upon the written request of the dealer or user. The bill provides that a person who uses electric fuel for any of the nontaxable purposes set forth under current law for motor fuel and undyed special fuel, who has paid the electric fuel tax and who has a refund permit, upon presentation to and approval by IDR of a claim for refund, must be reimbursed and repaid the amount of the tax which the claimant has paid on the kilowatt hours so used. Such refunds are subject to the limitations and requirements set forth under current law for refunds of the tax on motor fuel and undyed special fuel. The bill prohibits a person from claiming a refund until the person has obtained a refund permit from IDR meeting the requirements set forth under current law. The bill makes corresponding changes to Code chapter 452A, including provisions of the interstate fuel use tax law.79, revenues from the excise tax on electric fuel are credited to the road use tax fund.02 cents per kilowatt hour of the excise tax must be credited to the secondary road fund, in accordance with similar provisions for other types of fuel. In addition, the bill exempts electric fuel from the state sales and use tax and local option taxes. This division of the bill takes effect July 1, 2020.