samhill wrote:Why not just put a special meter & charging system on the electric cars, then they will in effect pay their share of tax on power used.
If such a tax is a necessity, then this is a reasonable solution!
Richard's idea of an annual inspection is a good one also. See how much the odometer has gone up and assess the tax for the year. Moderate the tax levied by the vehicles EPA mileage rating, on a progressively sliding scale that moves more toward the highway rated MPG as the miles go up. In that case, all fuel taxes at the pump could be eliminated.
Example for a vehicle with an EPA rating of 22 city, 30 highway:
7,500 miles per year or less = taxed by miles driven divided by 22.
25,000 miles per year or more = taxed by miles driven divided by 30.
In-between is determined by a straight line slope based scale that goes from dividing miles by 22 at the lower end of miles driven, to dividing by 30 at the higher end.
Then tax the hybrids and 100% electrics by the same method, via assuming for tax purposes that they get the nominal city/highway MPG's of the average conventionally powered car/truck in their weight/size class.
Those who love the complexity
fairness of progressive taxation should dig this idea.