Oklahoma Code § 68-6502

Title 68. Revenue And Taxation: Definitions
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As used in this act:
1.  "Charging station" means equipment by which electric current
is transferred to the power system of an electric vehicle together
with the real property upon which such equipment is located or
affixed;

2.  "Charging station operator" means any person, firm, general
partnership, limited partnership, limited liability partnership,
corporation, limited liability company or any other lawfully
recognized business entity that owns or operates or owns and
operates a charging station in the state;
3.  "Electric vehicle" means a 100%-electric or plug-in hybrid
electric motor vehicle with the following characteristics:
a. a 100%-electric motor vehicle originally equipped so
that the vehicle:
(1) draws propulsion energy solely from a battery
with at least twenty (20) kilowatt hours of
capacity, which can be recharged from any
external source of electricity,
(2) is manufactured primarily for use on public
streets, roads and highways, but does not include
a vehicle operated exclusively on a rail or
rails, and
(3) which has at least four wheels,
b. a plug-in hybrid electric motor vehicle which is
originally equipped so that the vehicle:
(1) draws propulsion energy from:
(a) an internal combustion engine, and
(b) a battery with at least five (5) kilowatt
hours of capacity, which can be recharged
from an external source of electricity,
(2) is manufactured primarily for use on public
streets, roads and highways, but does not include
a vehicle operated exclusively on a rail or
rails, and
(3) which has at least four wheels,
c. for purposes of this paragraph, the term "electric
vehicle" does not include a vehicle that is
manufactured primarily for off-road use, such as
primarily for use on a golf course, and that has a
maximum speed of thirty (30) miles per hour or less;
4.  "Legacy chargers" means charging stations in operation prior
to November 1, 2021, that have never had a metering system in place
capable of measuring electricity transferred from the charging
station to the vehicle or are incapable of measuring the time
elapsed while actively charging a vehicle and placing a fee on the
charging session; and
5.  "Public charging station" means a location at which a
charging station owner or operator conducts for-profit business
using a metered system for the delivery of electric power to an
electric vehicle and charges the customer either for the electricity
transferred to the power system of the vehicle or for the duration

of time during which electricity is transferred to the power system
of the vehicle.

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