Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 262 - Electric Fuel Excise Tax › Rule 701-262.2 - Licensing

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
License
				requirements.
a.
License
				required.
A person shall not sell or dispense electric fuel within
				this state at a location other than a residence or otherwise act as a licensed
				electric fuel dealer or user without a license. The holder of an electric fuel
				user's license is authorized to dispense electric fuel, measured in
				kilowatt-hours, into the batteries or other energy storage devices of electric
				motor vehicles owned or controlled by the holder.
b.
No license required for
				residential charging.
A person may dispense electric fuel at a
				residence without a license. "Residence" is defined in Iowa Code section
				452A.40. For purposes of this
				rule, "residence" includes apartment buildings or other multiresidential
				facilities and houses regardless of whether the owner lives in the house.
				"Residence" does not include hotels, including extended-stay hotels, motels, or
				other facilities rented to transient guests.
EXAMPLE 1: Hotel A owns and operates an electric fuel
				  charging station in its parking lot and offers electric fuel to its guests at
				  no charge. Hotel A also owns an electric vehicle it uses as a shuttle for its
				  guests and charges the vehicle at its charging station. Hotel A must obtain an
				  electric fuel dealer's license because it dispenses fuel to customers as well
				  as an electric fuel user's license because it charges its own vehicle at its
				  charging station.
EXAMPLE 2: Hotel B hosts an electric fuel charging station in
				  its parking lot and offers electric fuel to its guests for a fee. Hotel B owns
				  an electric vehicle it uses as a shuttle for its guests and charges the vehicle
				  at the charging station in its parking lot. The charging station in Hotel B's
				  parking lot is owned by Station Retailer C. Station Retailer C must obtain an
				  electric fuel dealer's license. Hotel B does not need to obtain an electric
				  fuel license.
EXAMPLE 3: Homeowner D lists Homeowner D's house on a
				  short-term home rental online platform. Homeowner D has an electric fuel
				  charging station installed in the garage attached to the house. Guest E agrees
				  to rent Homeowner D's house for a week. Guest E charges an electric vehicle
				  using Homeowner D's charging station. Homeowner D does not need to obtain an
				  electric fuel license.
EXAMPLE 4: Person F owns ten houses. Person F only resides in
				  one of the houses and uses the other nine as rental properties. Person F does
				  not need to obtain an electric fuel dealer license for any of the ten houses
				  Person F owns.
EXAMPLE 5: Person G operates a motor carrier business as a
				  sole proprietor. Person G owns an electric vehicle and uses the electric
				  vehicle for the business. Person G operates the business from a residence and
				  charges the electric vehicle at Person G's residence. Because Person G charges
				  the electric vehicle at a residence, Person G does not need to obtain an
				  electric fuel user license.
c.
No license required for entities
				only dispensing nontaxable electric fuel. A
person that only sells or
				dispenses electric fuel for which an exemption or refund may be claimed is not
				required to obtain a license to dispense such fuel.
EXAMPLE 1: Utility A is a municipal utility, wholly
				  controlled by a municipality in Iowa. Utility A owns electric vehicle charging
				  stations and only charges its own fleet of vehicles or other municipally owned
				  vehicles at the charging stations. Utility A does not need an electric fuel
				  user license since such sale or dispensing of electric fuel is not subject to
				  tax pursuant to Iowa Code section 452A. 17(1)
"a"
(3).
EXAMPLE 2: Utility B is a municipal utility, wholly
				  controlled by a municipality in Iowa. Utility B owns electric vehicle charging
				  stations where it charges its own fleet of vehicles. Utility B also allows
				  individuals or private businesses to charge electric vehicles at its charging
				  stations. Because Utility B is selling or dispensing fuel for nonpublic
				  purposes when individuals or private businesses use its charging stations,
				  Utility B must obtain an electric fuel dealer license.