Provides, until June 30, 2014, sales and use tax exemptions for: (1) Electric vehicles, electric vehicle batteries, and electric vehicle infrastructure installation; and

(2) Vehicle fleets that are certified as an evergreen fleet.

Expires the existing sales and use tax exemptions for vehicles powered by clean alternative fuel on June 30, 2014.

Provides a tiered partial exemption for retail electric vehicle sales that begins July 1, 2014, and is phased out by July 1, 2024.