Motor Vehicles - As introduced, imposes a tax on electric power used in all-electric and plug-in hybrid electric vehicles; requires electric vehicle power dealers to register for collection of the tax; establishes other regulations for electric vehicle charging stations. - Amends TCA Title 9; Title 54; Title 55 and Title 67.

HB 1680 imposes a 3-cent-per-kilowatt-hour tax on electricity sold for charging electric vehicles at public charging stations in Tennessee, starting January 1, 2027. It requires operators of charging stations with at least 20 kilowatts capacity (electric vehicle power dealers) to register with the state, collect the tax, and report monthly usage. Revenue from the tax and a $30 registration fee will fund local road repairs, bridge improvements, or public transportation projects in the county or municipality where the station is located. The bill also mandates charging stations to display accurate usage measurements and total prices including tax. This directly affects EV charging station operators and local governments receiving the tax revenue.