SUBCHAPTER XIII
ELECTRIC VEHICLE CHARGING TAX
77.997 Definitions. In this subchapter:
(1) “Electric vehicle charging station” means a charging station for electric vehicles containing a Level 3 charger or containing a Level 1 charger, as defined in s. 16.9565 (1) (a), or a Level 2 charger, as defined in s. 16.9565 (1) (b), installed on or after the day after publication of 2023 Wisconsin Act .... (this act) .... [LRB inserts date].
(4) “Level 3 charger” has the meaning given in s. 16.9565 (1) (c).
(4m) “Person” includes local governmental units, as defined in s. 66.0442 (1) (d), the state of Wisconsin, and state agencies, as defined in s. 16.9565 (1) (d).
(5) “Residence” means a place where a person resides permanently or temporarily, except for a hotel, as defined in s. 97.01 (7).
77.9971 Electric vehicle charging station registration. (1) Except as provided in sub. (2), no person may deliver or place, or offer to deliver or place, electricity from an electric vehicle charging station owned, operated, managed, or leased by the person into the battery or other energy storage device of an electric vehicle unless the person files with the department an application for a registration. Every application for a registration shall be made upon a form prescribed by the department and shall set forth the name under which the applicant intends to operate, the location of the applicant’s electric vehicle charging stations, and the other information that the department requires.
(2) No registration under this section is required for an electric vehicle charging station located at a residence.
(3) At the time that the department approves a registration under this section, the department shall notify the electric provider, as defined in s. 16.957 (1) (f), serving the area in which the electric vehicle charging station is located of the approved registration for the electric vehicle charging station.
77.9972 Electric vehicle charging tax. (1) (a) Except as provided in par. (b), a tax is imposed at the rate of 3 cents per kilowatt-hour on the electricity delivered or placed by a Level 3 charger of an electric vehicle charging station into the battery or other energy storage device of an electric vehicle.
(am) 1. Except as provided in par. (b), a tax is imposed at the rate of 3 cents per kilowatt-hour on the electricity delivered or placed by a Level 1 charger, as defined in s. 16.9565 (1) (a), or a Level 2 charger, as defined in s. 16.9565 (1) (b), of an electric vehicle charging station into the battery or other energy storage device of an electric vehicle.
2. The tax imposed under this paragraph applies only to a Level 1 charger, as defined in s. 16.9565 (1) (a), or a Level 2 charger, as defined in s. 16.9565 (1) (b), installed on or after the day after publication of 2023 Wisconsin Act .... (this act) .... [LRB inserts date].
(b) No tax under this section applies to electricity delivered or placed by a Level 3 charger of an electric vehicle charging station located at a residence.
(c) The tax imposed under this section applies regardless of whether or not a person holding a registration under s. 77.9971 charges for the electricity delivered or placed by the person’s Level 3 charger at an electric vehicle charging station.
(2) (a) The tax imposed under this section attaches at the time of the delivery or placement of electricity and shall be paid to the department by the person holding the registration under s. 77.9971 in the form and manner prescribed by the department.
(b) The tax imposed under this section is payable to the department and due by July 31 for the period beginning on January 1 and ending on June 30, and by January 31 for the period beginning on July 1 and ending on December 31.
(3) Biannually, a person holding a registration under s. 77.9971 who owes tax under this section shall file a return in the form and manner prescribed by the department containing all of the following by July 31 for the period beginning on January 1 and ending on June 30 and by January 31 for the period beginning on July 1 and ending on December 31:
(a) The person’s name and registration identification number.
(b) The location of each of the person’s electric vehicle charging stations.
(c) The total number of kilowatt-hours of electricity delivered or placed by the Level 3 chargers of electric vehicle charging stations into the battery or other energy storage device of an electric vehicle at each location identified in par. (b).
(d) The total number of kilowatt-hours of electricity delivered or placed by the Level 1 chargers, as defined in s. 16.9565 (1) (a), and the Level 2 chargers, as defined in s. 16.9565 (1) (b), installed on or after the day after publication of 2023 Wisconsin Act .... (this act) .... [LRB inserts date], of electric vehicle charging stations into the battery or other energy storage device of an electric vehicle at each location identified in par. (b).
77.9973 Administration. (1) A person holding a registration under s. 77.9971 who owes tax under s. 77.9972 shall maintain records indicating the total number of kilowatt-hours of electricity delivered or placed by each Level 3 charger and by each Level 1 charger, as defined in s. 16.9565 (1) (a), and Level 2 charger, as defined in s. 16.9565 (1) (b), installed on or after the effective date of this subsection .... [LRB inserts date], of the person during the periods described in s. 77.9972 (3), and shall provide those records to the department upon request.
(2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V, applies to the tax under this subchapter.
(3) The department shall deposit all of the revenue that it collects under this subchapter in the transportation fund under s. 25.40.
121,9Section 9. 196.01 (5) (b) 8. of the statutes is created to read: 196.01 (5) (b) 8. A person who satisfies all of the following:
a. The person supplies electricity through the person’s electric vehicle charging station to charge electric vehicles.
b. The person charges a fee for using the electric vehicle charging station that is based on the amount of kilowatt-hours of electricity that the user consumes.
c. The person is a retail customer of an electric utility, as defined in s. 16.957 (1) (g), or a retail electric cooperative, as defined in s. 16.957 (1) (t).
d. All of the electricity supplied by the electric vehicle charging station is supplied to the person by the electric utility or electric cooperative that provides service to the person.
e. Other than engaging in the activity described in this subdivision, the person does not directly or indirectly provide electricity to the public.
121,10Section 10. Effective dates. This act takes effect on the day after publication, except as follows: (1) Sales tax exemption; electric vehicle charging tax. The treatment of ss. 77.52 (13), 77.53 (10), and 77.54 (71), subch. XIII of ch. 77, and ch. 77 (title) takes effect on the first day of the 10th month beginning after publication.
