Yes, I think this is the best way to do it. It may also make sense to tax residential power to fund roads, since many electric car owners will primarily be charging at home. Perhaps this electricity tax could be limited to people who are registered as owning electric cars. That would follow the same principle of applying the tax where the fueling/charging is performed.
In Germany, water used for watering your lawn is taxed differently from water you use to fill your tub. I'm sure we could mandate a separate meter for recharging cars.
AFAIK: If you want to claim cheaper rate for part of it, you need to install a second certified meter for that part. If you are willing to go by default rate (which at least in some places assumes some ratio) you don't.
That's how it's done everywhere I know of in the US. You do have to pay a bit more to have the second meter, but since sewage treatment is often more expensive than initial water treatment, you save quite a lot on balance.
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