Amends and adds to existing law to establish provisions regarding a tax on electric commercial motor vehicle fuel.

This legislation creates a definition of “electric fuel” for commercial vehicles in Idaho, adding definitions to Section 63-2401, Idaho Code, and imposes a one (1) cent per kilowatt hour tax on electric fuel, making it equivalent to the existing tax on motor fuel in Section 63-2402, Idaho Code. It establishes a new Section, 63-2427D, Idaho Code, to say that the first receiver of electric fuel shall be required to obtain a motor fuel distributor license, and shall be required to use a meter, provided at their own expense, to measure the amount of electric fuel distributed to commercial vehicles. The motor fuel distributor is responsible for remitting a monthly distributor’s report to the state tax commission.