There are many proposals in play and some are utterly ludicrous to the point of absurdity !
A Global View on how various Nations/Jurisdictions are dealing with such would be a Great Idea that will NEVER EVER HAPPEN thanks to the closed minded who believe that only their own solutions can be applied. A lightbulb is a Lightbulb but for some it has to be made in "XXXX" or it doesn't count. OR they need 5 years and gobs of wasted cash to verify it does work the same.
As Theo above pointed out the Netherlands has a very "Equitable" system based on GVW & Fuel type.
Norway has a similar mechanism BUT they have other things at work for them too.
It should also be pointed out that across Europe, Asia ad even in North America, MOST EV Owners charge at home by simply plugging their car into a 120V/15A plug (North America) in the garage as there is no need for Fast Charging when you're asleep.
- Public EV Chargers can add "X cents" per kWh dispensed which are then collected by Charging Company and given to State/Prov or whatever. {no different than what they do at gas pumps today}
- Public Chargers using Renewable Energy Sources (Wind/Solar) could also do the same as above. Overall the cost may be lower due to power source not being Grid Power.
- Personal/Home Chargers are connected to the residential meter. These are 90% of the time "low rate" chargers that run overnight during Low Time of Use periods. Can such be taxed separately ? Possibly but a Nightmare indeed to do. IF it was a completely separate Charger with its own Meter then possibly... Potential there for "Leased" Charging systems ?
- Personal/Home Charging IF from Solar/Wind (connected to the residence) then Too Bad, So Sad no tax on self-generation.
Multi-Residential units like Apartments, Townhouses/garden homes would require either metered charging spots or having "Parking Bollards" with power outlets metered to the residential unit. BTW: This is a common thing to find in Northern Regions where pluging in Block Heaters in winter is required. This is NOT a new thing or new way to do something but it's unlikely such was ever planned into any "Warm Climate" regions such as California for example. Adding such Facility into New Builds should be an automatic thing from now on.
Lastly, something a few likely will NOT Like at all...
Realize that North America is the THIRD WORLD of EV's and way behind everyone else... This is now changing and within 5 years "Hopefully" it will have parity with others as far as access to and availablity of EV's. The resistance to shift has created this and is UNIQUE to North America in how this unfolded. The IRONIC Example of this... BYD (A Warren Buffet invested Company) is flogging more EV's cars, vans and more to Africa than the US which has none of the models. Kenya is actually an EV Boom Nation ! and that is spreading FAST.
Disclosure: I am a Recovered Hot Rodder who restored & built many a Hot Rod and Street Car in my days. From 350HP Small Blocks to 10,000 RPM Full Roller Big Blocks with Nitrous that guzzled gas like you can't imagine. After having had a spin in an AWD Tesla all I can say is Holy Crap ! None of my Gassers ever hooked up & took off like that, regardless of 4 link suspension and all the whistles to do it. We dumped ALL our Traditional Auto Stocks and are now heavily vested into Tesla and a few others - best move ever.