There are local taxes on energy/electricity commerce in some number of jurisdictions, if that matters. New York, as an example: https://www.tax.ny.gov/forms/publications/st/pub718r.htm

I'd have to look into whether or how the mentioned—waived—4% state tax would apply on non-residential chargers. I would tend to imagine that any taxes on such would more-or-less cover the same.

Edited for clarity and to include link to example.