Chapter 77

77.9951(2) (2) Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

77.9951(3) (3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.

77.9951 History History: 1997 a. 27; 2007 a. 20; 2009 a. 2, 28, 330; 2011 a. 18, 68; 2013 a. 20; 2019 a. 10; 2021 a. 238 s. 45.

subch. XII of ch. 77 SUBCHAPTER XII

DRY CLEANING FEES

77.996 77.996 Definitions. In this subchapter:

77.996(1) (1) “Department” means the department of revenue.

77.996(2) (2) “Dry cleaning facility” means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:

77.996(2)(a) (a) Coin-operated facilities.

77.996(2)(b) (b) Facilities that are located on U.S. military installations.

77.996(2)(c) (c) Industrial laundries.

77.996(2)(d) (d) Commercial laundries.

77.996(2)(e) (e) Linen supply facilities.

77.996(2)(f) (f) Facilities that are located at a prison or other penal institution.

77.996(2)(g) (g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.

77.996(2)(h) (h) Facilities that are located on property that is owned by the U.S. government or by this state.

77.996(2)(i) (i) Formal wear rental firms.

77.996(3) (3) “Dry cleaning product” means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.

77.996(4) (4) “Formal wear” includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

77.996(5) (5) “Formal wear rental firm” means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.

77.996(6) (6) “Gross receipts” means the sales price, as defined in s. 77.51 (15b), except as provided in s. 77.585 (7), of tangible personal property and taxable services sold by a dry cleaning facility. “Gross receipts” does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

77.996(7) (7) “Launder” means to use water and detergent as the main process for cleaning apparel or household fabrics.

77.996 History History: 1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 312; 2005 a. 253; 2009 a. 2; 2013 a. 20.

77.9961 77.9961 License and fee.

77.9961(1) (1) 

77.9961(1)(a) (a) No person may operate a dry cleaning facility in this state unless the person completes and submits to the department an application for a license on a form that the department prescribes.

77.9961(1)(b) (b) The department may require, before or after the license is issued, that any person who submits an application for a license under par. (a) provide a security deposit to the department. For purposes of this paragraph, s. 77.61 (2), as it applies to a security deposit related to a seller’s permit, applies to the security deposit required under this subsection.

77.9961(1)(c) (c) Subject to par. (b), the department shall issue a license to each person who completes and submits an application for a license under par. (a). If a dry cleaning facility is sold, the seller may transfer the license to the buyer. A license is valid until the license is surrendered by the person to whom the license was issued or transferred or until the license is revoked by the department as provided in par. (e). A license is valid only for the facility designated by the license and the license holder shall display the license prominently in the facility to which the license applies.

77.9961(1)(d) (d) Section 77.52 (12), as it applies to a person who operates as a seller without a seller’s permit, applies to a person who operates a dry cleaning facility without a license issued under this subsection.

77.9961(1)(e) (e) The department may revoke a license issued under this subsection if the person who holds the license fails to comply with any provision of this subchapter related to the fees imposed under this subchapter or any rule promulgated by the department related to the fees imposed under this subchapter, is delinquent with respect to taxes imposed by the department, or fails to timely file a return or report with respect to taxes imposed under chs. 71, 72, 76, 77, 78, or 139 after having been requested to file the return or report. Section 77.52 (11), as it applies to revoking a seller’s permit, applies to revoking a license issued under this subsection.

77.9961(1m) (1m) Every person operating a dry cleaning facility shall pay to the department a fee for each dry cleaning facility that the person operates. The fee shall be paid in installments, as provided in sub. (2), and each installment is equal to 2.8 percent of the gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.

77.9961(2) (2) Persons who owe a fee under this section shall pay it in installments on or before April 25, July 25, October 25 and January 25.

77.9961(3) (3) The department shall send to each dry cleaning facility of which the department is aware a form on which to apply for a license under this section.

77.9961 History History: 1997 a. 27; 1999 a. 9; 2003 a. 312, 326; 2007 a. 20, 96; 2017 a. 324.

77.9962 77.9962 Dry cleaning products fee. There is imposed on each person who sells a dry cleaning product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.

77.9962 History History: 1997 a. 27; 2001 a. 16.

77.9964 77.9964 Administration.

77.9964(1) (1) The department shall administer the fees under this subchapter.

77.9964(2) (2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. 71.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a) 1. to 3m. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.

77.9964(3) (3) The department shall deposit all of the revenue that it collects under this subchapter in the fund under s. 25.48.

77.9964(4) (4) The department shall reimburse the owner or operator of a formal wear rental firm an amount equal to the sum of any fees paid by the owner or operator under s. 77.9961 (1) prior to October 29, 1999.

77.9964 History History: 1997 a. 27; 1999 a. 9; 2003 a. 312; 2011 a. 68.

77.9965 77.9965 Sunset. This subchapter does not apply after June 30, 2032.

77.9965 History History: 1997 a. 27.

SUBCHAPTER XIII
ELECTRIC VEHICLE CHARGING TAX

77.997 77.997 Definitions. In this subchapter:

77.997(1) (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 March 22, 2024.

77.997(4) (4) “Level 3 charger” has the meaning given in s. 16.9565 (1) (c).

77.997(4m) (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).

77.997(5) (5) “Residence” means a place where a person resides permanently or temporarily, except for a hotel, as defined in s. 97.01 (7).

77.997 History History: 2023 a. 121.

77.9971 77.9971 Electric vehicle charging station registration.

77.9971(1) (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.

77.9971(2) (2) No registration under this section is required for an electric vehicle charging station located at a residence.

77.9971(3) (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.

77.9971 History History: 2023 a. 121.

77.9972 77.9972 Electric vehicle charging tax.

77.9972(1) (1) 

77.9972(1)(a) (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.

77.9972(1)(am) (am)

77.9972(1)(am)1. 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.

77.9972(1)(am)2. 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 March 22, 2024.

77.9972(1)(b) (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.

77.9972(1)(c) (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.

77.9972(2) (2) 

77.9972(2)(a) (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.

77.9972(2)(b) (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.

77.9972(3) (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:

77.9972(3)(a) (a) The person’s name and registration identification number.

77.9972(3)(b) (b) The location of each of the person’s electric vehicle charging stations.

77.9972(3)(c) (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).

77.9972(3)(d) (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 March 22, 2024, of electric vehicle charging stations into the battery or other energy storage device of an electric vehicle at each location identified in par. (b).

77.9972 History History: 2023 a. 121.

77.9973 77.9973 Administration.

77.9973(1) (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 January 1, 2025, [March 22, 2024,] of the person during the periods described in s. 77.9972 (3), and shall provide those records to the department upon request.

77.9973 Note NOTE: The correct date is shown in brackets. Corrective legislation is pending.

77.9973(2) (2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V, applies to the tax under this subchapter.

77.9973(3) (3) The department shall deposit all of the revenue that it collects under this subchapter in the transportation fund under s. 25.40.

77.9973 History History: 2023 a. 121.