Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB846 Compare Versions

Only one version of the bill is available at this time.

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 846
5	5	December 22, 2023 - Introduced by Representatives VANDERMEER, GUSTAFSON,
6	6	OLDENBURG, BRANDTJEN, DUCHOW, GOEBEN, GUNDRUM, HURD, MURSAU,
7	7	PETERSEN and TRANEL, cosponsored by Senators MARKLEIN, QUINN, BALLWEG,
8	8	BRADLEY, FELZKOWSKI, KNODL, STAFSHOLT, TAYLOR and TESTIN. Referred to
9	9	Committee on Energy and Utilities.
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to amend chapter 77 (title), 77.52 (13) and 77.53 (10); and to create
12	12	16.9565, 25.40 (1) (L), 66.0442, 77.54 (71), subchapter XIII of chapter 77
13	13	[precedes 77.997] and 196.01 (5) (b) 8. of the statutes; relating to: exemptions
14	14	from public utility regulation regarding electric vehicle charging stations,
15	15	installation and operation of electric vehicle charging stations by state agencies
16	16	or local governmental units, and imposing an excise tax on electric vehicle
17	17	charging.
18	18	Analysis by the Legislative Reference Bureau
19	19	This bill exempts from regulation as a public utility a person who supplies
20	20	electricity through an electric vehicle charging station to electric vehicles, if all of the
21	21	electricity supplied is provided by the person's electric utility or retail electric
22	22	cooperative. Under current law, a person who directly or indirectly provides
23	23	electricity to the public is regulated as a public utility by the Public Service
24	24	Commission.
25	25	The bill also prohibits a local governmental unit that does not operate an
26	26	electric utility from owning, operating, managing, or leasing an electric vehicle
27	27	charging station at which Level 1 or Level 2 chargers are available to the public,
28	28	unless all Level 1 or Level 2 charges are available for public use free of any charge.
29	29	However, the bill also allows a local governmental unit to own, operate, manage, or
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39	39	lease an electric vehicle charging station containing a Level 1, Level 2, or Level 3
40	40	charger if the charger is not available to the public and is used solely to charge
41	41	vehicles owned or leased by the local governmental unit. A local governmental unit
42	42	may also authorize another person to own and operate an electric vehicle charging
43	43	station available to the public on its property. Under the bill, a municipal electric
44	44	utility may own and operate an electric vehicle charging station that is available to
45	45	the public and may charge a fee for its use if no tax revenue subsidizes the charging
46	46	station and if no revenue generated by the charging station is transferred to the
47	47	general fund of the municipality that owns the municipal electric utility.
48	48	Also, under the bill, a state agency is prohibited from owning, operating,
49	49	managing, or leasing an electric vehicle charging station containing a Level 1, Level
50	50	2, or Level 3 charger unless the charger is not available to the public and is used
51	51	solely to charge vehicles owned or leased by a state agency.
52	52	The bill also imposes an excise tax on electric vehicle charging. The tax is
53	53	imposed at a rate of 3 cents per kilowatt-hour on the electricity delivered or placed,
54	54	for compensation, by an electric vehicle charging station into the battery or other
55	55	energy storage device of an electric vehicle. The tax does not apply to electricity
56	56	delivered or placed for no charge or by an electric vehicle charging station located at
57	57	a residence. Under the bill, a “residence” is a place where a person resides
58	58	permanently or temporarily, except for a hotel. Any person who, for compensation,
59	59	delivers or places electricity from an electric vehicle charging station, other than an
60	60	electric vehicle charging station located at a residence, owned, operated, managed,
61	61	or leased by the person into the battery or other energy storage device of an electric
62	62	vehicle must obtain a permit from the Department of Revenue. DOR enforces and
63	63	collects the tax, and must deposit all of the revenue that it collects from the tax into
64	64	the transportation fund. The bill also exempts the sale of electricity delivered or
65	65	placed by an electric vehicle charging station into the battery or other energy storage
66	66	device of an electric vehicle from the sales and use tax.
67	67	Because this bill relates to an exemption from state or local taxes, it may be
68	68	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
69	69	as an appendix to the bill.
70	70	For further information see the state and local fiscal estimate, which will be
71	71	printed as an appendix to this bill.
72	72	The people of the state of Wisconsin, represented in senate and assembly, do
73	73	enact as follows:
74	74	SECTION 1. 16.9565 of the statutes is created to read:
75	75	16.9565 Electric vehicle charging stations. (1) In this section:
76	76	(a) “Level 1 charger” means a device with one or more charging ports and
77	77	connectors for charging electric vehicles that operates on a circuit up to 120 volts and
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84	84	SECTION 1
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86	86	transfers alternating current electricity to a device in an electric vehicle that
87	87	converts alternating current to direct current to recharge an electric vehicle battery.
88	88	(b) “Level 2 charger” has the meaning given for “AC Level 2” under 23 CFR
89	89	680.104
90	90	(c) “Level 3 charger” means a direct current fast charger, as defined under 23
91	91	CFR 680.104, and analogous successor technologies.
92	92	(d) “State agency” means an association, authority, board, department,
93	93	commission, independent agency, institution, office, society, or other body in state
94	94	government created or authorized to be created by the constitution or any law.
95	95	(2) No state agency may own, operate, manage, or lease an electric vehicle
96	96	charging station containing a Level 1, Level 2, or Level 3 charger unless the charger
97	97	is not available to the public and is used solely to charge vehicles owned or leased by
98	98	a state agency.
99	99	SECTION 2. 25.40 (1) (L) of the statutes is created to read:
100	100	25.40 (1) (L) Electric vehicle charging taxes deposited under s. 77.9973 (2).
101	101	SECTION 3. 66.0442 of the statutes is created to read:
102	102	66.0442 Electric vehicle charging stations. (1) In this section:
103	103	(a) “Level 1 charger” means a device with one or more charging ports and
104	104	connectors for charging electric vehicles that operates on a circuit up to 120 volts and
105	105	transfers alternating current electricity to a device in an electric vehicle that
106	106	converts alternating current to direct current to recharge an electric vehicle battery.
107	107	(b) “Level 2 charger” has the meaning given for “AC Level 2” under 23 CFR
108	108	680.104
109	109	(c) “Level 3 charger” means a direct current fast charger, as defined under 23
110	110	CFR 680.104, and analogous successor technologies.
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137	137	SECTION 3 ASSEMBLY BILL 846
138	138	(d) “Local governmental unit” means any of the following:
139	139	1. A city, village, town, or county.
140	140	2. A school district.
141	141	3. A special purpose district in this state.
142	142	4. An agency or corporation of an entity described in subd. 1. or 3.
143	143	5. A combination or subunit of an entity described in this paragraph.
144	144	(e) “Municipal utility” has the meaning given in s. 16.957 (1) (q).
145	145	(2) (a) Except as provided in par. (b), no local governmental unit may own,
146	146	operate, manage, or lease an electric vehicle charging station containing a Level 1,
147	147	Level 2, or Level 3 charger unless the charger is not available to the public and is used
148	148	solely to charge vehicles owned or leased by the local governmental unit.
149	149	(b) A local governmental unit may own, operate, manage, or lease an electric
150	150	vehicle charging station at which a Level 1 charger or Level 2 charger is available
151	151	to the public if the local governmental unit makes all Level 1 chargers or Level 2
152	152	chargers available for public use free of any charge.
153	153	(3) Notwithstanding sub. (2) and subject to sub. (4), a local governmental unit
154	154	may authorize an electric provider, as defined in s. 16.957 (1) (f), or a person described
155	155	in s. 196.01 (5) (b) 8. to own and operate an electric vehicle charging station at which
156	156	a Level 1 charger, Level 2 charger, or Level 3 charger is available to the public on
157	157	property owned by the local governmental unit.
158	158	(4) Notwithstanding sub. (2), a municipal utility existing on the effective date
159	159	of this subsection .... [LRB inserts date], may own and operate an electric vehicle
160	160	charging station that is available to the public and may charge a fee for using the
161	161	electric vehicle charging station that is based on the amount of kilowatt-hours of
162	162	electricity that users consume if all of the following apply:
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190	190	SECTION 3
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192	192	(a) The electric vehicle charging station receives any approvals from the public
193	193	service commission required under ch. 196.
194	194	(b) No tax revenue subsidizes, directly or indirectly, any costs associated with
195	195	the electric vehicle charging station. This paragraph does not prohibit a municipal
196	196	utility from using grant money from this state that is distributed after approval by
197	197	the joint committee on finance under s. 13.10 or the federal government to pay costs
198	198	associated with constructing an electric vehicle charging station if the purpose of the
199	199	grant is to expand the availability of electric vehicle charging infrastructure.
200	200	(c) Notwithstanding s. 66.0811 (2), no revenue generated by the electric vehicle
201	201	charging station is transferred to the general fund of the municipality that owns the
202	202	municipal utility or otherwise directly or indirectly supplements any portion of the
203	203	municipality's budget.
204	204	SECTION 4. Chapter 77 (title) of the statutes, as affected by 2023 Wisconsin Act
205	205	12, is amended to read:
206	206	CHAPTER 77
207	207	TAXATION OF FOREST CROPLANDS; REAL EST ATE TRANSFER FEES;
208	208	SALES AND USE T AXES; COUNTY , MUNICIPALITY, AND SPECIAL
209	209	DISTRICT SALES AND USE T AXES; MANAGED FOREST LAND;
210	210	ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND
211	211	BEVERAGE T AX; LOCAL RENT AL CAR TAX; PREMIER RESORT AREA
212	212	TAXES; STATE RENTAL VEHICLE FEE; DR Y CLEANING FEES;
213	213	ELECTRIC VEHICLE CHARGING T AX
214	214	SECTION 5. 77.52 (13) of the statutes is amended to read:
215	215	77.52 (13) For the purpose of the proper administration of this section and to
216	216	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
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243	243	SECTION 5 ASSEMBLY BILL 846
244	244	the tax until the contrary is established. The burden of proving that a sale of tangible
245	245	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
246	246	is not a taxable sale at retail is upon the person who makes the sale unless that
247	247	person takes from the purchaser an electronic or a paper certificate, in a manner
248	248	prescribed by the department, to the effect that the property, item, good, or service
249	249	is purchased for resale or is otherwise exempt, except that no certificate is required
250	250	for the sale of tangible personal property, or items, property, or goods under sub. (1)
251	251	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
252	252	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
253	253	(51), (52), (66), and (67), and (71).
254	254	SECTION 6. 77.53 (10) of the statutes is amended to read:
255	255	77.53 (10) For the purpose of the proper administration of this section and to
256	256	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
257	257	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
258	258	(d), or taxable services sold by any person for delivery in this state is sold for storage,
259	259	use, or other consumption in this state until the contrary is established. The burden
260	260	of proving the contrary is upon the person who makes the sale unless that person
261	261	takes from the purchaser an electronic or paper certificate, in a manner prescribed
262	262	by the department, to the effect that the property, or items, property, or goods under
263	263	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
264	264	exempt from the tax, except that no certificate is required for the sale of tangible
265	265	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
266	266	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
267	267	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (71).
268	268	SECTION 7. 77.54 (71) of the statutes is created to read:
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296	296	SECTION 7
297	297	ASSEMBLY BILL 846
298	298	77.54 (71) The sales price from the sale of electricity delivered or placed by an
299	299	electric vehicle charging station, as defined in s. 77.997 (1), into the battery or other
300	300	energy storage device of an electric vehicle.
301	301	SECTION 8. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
302	302	created to read:
303	303	CHAPTER 77
304	304	SUBCHAPTER XIII
305	305	ELECTRIC VEHICLE CHARGING T AX
306	306	77.997 Definitions. In this subchapter:
307	307	(1) “Electric vehicle charging station” means a charging station for electric
308	308	vehicles containing a Level 1 charger, a Level 2 charger, or a Level 3 charger.
309	309	(2) “Level 1 charger” has the meaning given in s. 16.9565 (1) (a).
310	310	(3) “Level 2 charger” has the meaning given in s. 16.9565 (1) (b).
311	311	(4) “Level 3 charger” has the meaning given in s. 16.9565 (1) (c).
312	312	(5) “Residence” means a place where a person resides permanently or
313	313	temporarily, except for a hotel, as defined in s. 97.01 (7).
314	314	77.9971 Electric vehicle charging station permit. (1) Except as provided
315	315	in sub. (2), no person may, for compensation, deliver or place, or offer to deliver or
316	316	place, electricity from an electric vehicle charging station owned, operated,
317	317	managed, or leased by the person into the battery or other energy storage device of
318	318	an electric vehicle unless the person files with the department an application for a
319	319	permit. Every application for a permit shall be made upon a form prescribed by the
320	320	department and shall set forth the name under which the applicant intends to
321	321	operate, the location of the applicant's electric vehicle charging stations, and the
322	322	other information that the department requires.
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349	349	SECTION 8 ASSEMBLY BILL 846
350	350	(2) No permit under this section is required for an electric vehicle charging
351	351	station located at a residence.
352	352	77.9972 Electric vehicle charging tax. (1) (a) Except as provided in par.
353	353	(b), a tax is imposed at the rate of 3 cents per kilowatt-hour on the electricity
354	354	delivered or placed, for compensation, by an electric vehicle charging station into the
355	355	battery or other energy storage device of an electric vehicle.
356	356	(b) No tax under this section applies to electricity delivered or placed by an
357	357	electric vehicle charging station located at a residence.
358	358	(2) (a) The tax imposed under this section attaches at the time of the delivery
359	359	or placement of electricity and shall be paid to the department by the person holding
360	360	the permit under s. 77.9971 in the form and manner prescribed by the department.
361	361	(b) The tax imposed under this section is payable to the department and due
362	362	by July 31 for the period beginning on January 1 and ending on June 30, and by
363	363	January 31 for the period beginning on July 1 and ending on December 31.
364	364	(3) Biannually, a person holding a permit under s. 77.9971 who owes tax under
365	365	this section shall file a return in the form and manner prescribed by the department
366	366	containing all of the following by July 31 for the period beginning on January 1 and
367	367	ending on June 30 and by January 31 for the period beginning on July 1 and ending
368	368	on December 31:
369	369	(a) The person's name and permit identification number.
370	370	(b) The location of each of the person's electric vehicle charging stations.
371	371	(c) The total number of kilowatt-hours of electricity delivered or placed by
372	372	electric vehicle charging stations into the battery or other energy storage device of
373	373	an electric vehicle at each location identified in par. (b).
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400	400	SECTION 8
401	401	ASSEMBLY BILL 846
402	402	77.9973 Administration. (1) A person holding a permit under s. 77.9971 who
403	403	owes tax under s. 77.9972 shall maintain records indicating the total number of
404	404	kilowatt-hours of electricity delivered or placed by each Level 1 charger, Level 2
405	405	charger, and Level 3 charger of the person during the periods described in s. 77.9972
406	406	(3), and shall provide those records to the department upon request.
407	407	(2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V, applies
408	408	to the tax under this subchapter.
409	409	(3) The department shall deposit all of the revenue that it collects under this
410	410	subchapter in the transportation fund under s. 25.40.
411	411	SECTION 9. 196.01 (5) (b) 8. of the statutes is created to read:
412	412	196.01 (5) (b) 8. A person who satisfies all of the following:
413	413	a. The person supplies electricity through the person's electric vehicle charging
414	414	station to charge electric vehicles.
415	415	b. The person charges a fee for using the electric vehicle charging station that
416	416	is based on the amount of kilowatt-hours of electricity that the user consumes.
417	417	c. The person is a retail customer of an electric utility, as defined in s. 16.957
418	418	(1) (g), or a retail electric cooperative, as defined in s. 16.957 (1) (t).
419	419	d. All of the electricity supplied by the electric vehicle charging station is
420	420	supplied to the person by the electric utility or electric cooperative that provides
421	421	service to the person.
422	422	e. Other than engaging in the activity described in this subdivision, the person
423	423	does not directly or indirectly provide electricity to the public.
424	424	SECTION 10.0Effective dates. This act takes effect on the day after publication,
425	425	except as follows:
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451	451	SECTION 10 ASSEMBLY BILL 846
452	452	(1) SALES TAX EXEMPTION; ELECTRIC VEHICLE CHARGING TAX. The treatment of ss.
453	453	77.52 (13), 77.53 (10), and 77.54 (71), subch. XIII of ch. 77, and ch. 77 (title) takes
454	454	effect on the first day of the 10th month beginning after publication.
455	455	(END)
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