we pay tax at pump with fuel, so I'm guessing not. As to the recharging, I'd offer money if I needed to charge my car at friends house, just as I would If I needed to get gas. As you don't tend to go around visiting knowing you don't have enough gas to leave, or ask for a top because the tank ain't quite full, I'd tend to think of asking to plug into your house supply rather cheeky personally.
Plan your trip. There is no reason they can't charge prior or after getting to your place.
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