Does Indiana charge a demand charge on EV charging?

Yes — the heaviest in the covered set. AES Indiana's large secondary rate bills about $26.47 per kilowatt-month after sales tax on the average of the month's three highest 15-minute readings. No filed EV-host schedule exists to avoid it: the utility's EV pilot closed to new subscribers in 2024.

Is there a per-kWh charging tax in Indiana?

No — none is in force and none was found pending. Indiana funds roads from EVs through driver-side registration fees of $230 for battery EVs. Indiana's 7% sales tax does apply to the site's electricity purchases and is folded into the modeled rates.

Is Supercharger hardware taxed as property in Indiana?

Not at single-site scale: business personal property under $2 million per county is exempt from the January 2026 assessment date, and the modeled hardware sits below that line. The exemption is claimed annually and applies per county — holdings across several sites in one county can cross the threshold, at which point tax applies to the full pool.

ForgeAsset / Supercharger ROI / Indiana

Tesla Supercharger ROI in Indiana

Indiana is the demand-charge state. AES Indiana's large secondary rate prices energy at a cheap flat 7.7 cents — no time windows, no blocks — and demand at about $26.47 per kilowatt-month after sales tax, the heaviest live figure in the covered set. At charging-site load factors, demand is 85% of the Indianapolis utility bill. No EV-host schedule exists to route around it: AES closed its EV pilot in 2024, and Duke Indiana's EV rate covers only Duke-owned stations. The tax stack runs the other way — no charging excise, no local sales tax, and a $2 million de minimis that zeroes personal property tax for a single site.

Model a Indiana site

What makes Indiana economics distinct

Demand is 85% of the bill

AES Indiana bills about $26.47 per kilowatt-month on the average of the month's three highest 15-minute readings — averaging that can only run at or below a single-peak measure. The tariff's 60% trailing ratchet resolves to the current month for a site with a steady billed peak. At default volumes the demand side runs about $39,700 of a $46,600 monthly bill.

A rate case is phasing in right now

The June 2026 order in AES Indiana's rate case raises revenue about 3.7% across two phases — July 2026 and January 2027 — and the state consumer advocate petitioned for rehearing in July 2026. The posted tariff book still carries the prior sheets, so the model seeds current filed rates with the new sheets as a named re-derive trigger; the phase-one movement is small.

No charging tax, and a $2M property-tax de minimis

Indiana levies no per-kWh charging tax — road funding comes from driver-side registration fees — and exempts business personal property under $2 million per county from the January 2026 assessment, which covers the modeled hardware. The exemption is a per-county cliff claimed on an annual filing: an operator with several sites in one county can cross the threshold and owe tax on the whole pool.

Two unmodeled reliefs run in the operator's favor

The tariff's power-factor discount reaches about 4.5% off at 0.99 power factor — typical for modern charging hardware — and customers over 1 MW can opt out of the demand-side-management rider, worth up to 1.5 cents per kWh. The model omits both, so the modeled bill can only overstate on these lines.

Utilities and tariffs modeled in Indiana

Utility & tariff	Energy	Demand
AES Indiana Rate SL	7.7¢/kWh flat	$26.47/kW of monthly peak

Rates are digit-verified against each utility's own filed sheets and update within two weeks of any revision. Full derivations are on the methodology page.

Indiana tax profile

Sales tax on hardware: 7%
Business personal property tax: none
Clean-fuels credit: no program
Per-kWh charging excise: none

Indiana tax defaults applied: no clean-fuels credit program exists in Indiana (the LCFS revenue line is $0), and LLC costs use the $32 biennial entity report — about $16 per year. Sales tax is Indiana's flat 7% with no local layer, and separately stated installation labor is untaxed. Business personal property under $2 million per county is exempt from the January 2026 assessment date, which covers the modeled hardware — the exemption is claimed on an annual filing and lapses if county-wide holdings cross the threshold. No per-kWh charging tax exists in Indiana; the road-funding instrument is the driver-side registration fee. Indiana's flat 2.95% individual and 4.9% corporate income taxes are owner-side items the engine does not model.

Indiana programs and incentives

AES Indiana commercial charger rebates

Utility rebate offerings for commercial charging installations vary by program cycle; a specific award enters the model through the grant inputs.

NEVI (federal, INDOT-administered)

Federal corridor DC fast-charging funding along Indiana's interstate network, administered in award rounds.

Indiana charging market

Indiana carries roughly 50 Supercharger stations along I-65, I-70, I-69, and the Indianapolis loop. AES Indiana serves Indianapolis and Marion County; Duke Energy Indiana surrounds it, serving Carmel, Plainfield, and most of the rest of the state — Duke addresses see a named-utility notice rather than a wrong auto-selection, and a Duke row is a candidate once its 2026 rider stack posts.

Indiana Supercharger ROI — questions

Does Indiana charge a demand charge on EV charging?: Yes — the heaviest in the covered set. AES Indiana's large secondary rate bills about $26.47 per kilowatt-month after sales tax on the average of the month's three highest 15-minute readings. No filed EV-host schedule exists to avoid it: the utility's EV pilot closed to new subscribers in 2024.
Is there a per-kWh charging tax in Indiana?: No — none is in force and none was found pending. Indiana funds roads from EVs through driver-side registration fees of $230 for battery EVs. Indiana's 7% sales tax does apply to the site's electricity purchases and is folded into the modeled rates.
Is Supercharger hardware taxed as property in Indiana?: Not at single-site scale: business personal property under $2 million per county is exempt from the January 2026 assessment date, and the modeled hardware sits below that line. The exemption is claimed annually and applies per county — holdings across several sites in one county can cross the threshold, at which point tax applies to the full pool.

Sources

Model a Tesla V4 Supercharger site in Indiana — payback, NPV, IRR, and a 15-year cash flow from your own inputs.

Run a Indiana scenario

Other states: California, North Carolina, Georgia, Oregon, Pennsylvania, Florida, Arizona, Texas, Virginia, Illinois, Michigan, Tennessee, Montana, Idaho, Kansas, Nebraska, North Dakota, South Dakota, Wyoming, New Mexico, Oklahoma, Alabama, Missouri, Wisconsin, Iowa, Louisiana, Nevada. Coverage spans twenty-eight states in total — see the full list.

ForgeAsset is software, not investment, tax, or legal advice — outputs are model estimates from your inputs, not guarantees. Rates and programs current as of research; verify current terms with each source before committing capital.