Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB791 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Date of enactment: ~~March 20, 2024~~
2		-	2023 Senate Bill 791 Date of publication*: ~~March 21, 2024~~
3		-	2023 WISCONSIN ACT ~~121~~
	1	+	Date of enactment:
	2	+	2023 Senate Bill 791 Date of publication*:
	3	+	2023 WISCONSIN ACT
4	4		AN ACT to amend chapter 77 (title), 77.52 (13) and 77.53 (10); and to create 16.9565, 25.40 (1) (L), 66.0442, 77.54
5	5		(71), subchapter XIII of chapter 77 [precedes 77.997] and 196.01 (5) (b) 8. of the statutes; relating to: exemptions
6	6		from public utility regulation regarding electric vehicle charging stations, installation and operation of electric vehi-
7	7		cle charging stations by state agencies or local governmental units, and imposing an excise tax on electric vehicle
8	8		charging.
9	9		The people of the state of Wisconsin, represented in
10	10		senate and assembly, do enact as follows:
11	11		SECTION 1. 16.9565 of the statutes is created to read:
12	12		16.9565 Electric vehicle charging stations. (1) In
13	13		this section:
14	14		(a) “Level 1 charger” means a device with one or
15	15		more charging ports and connectors for charging electric
16	16		vehicles that operates on a circuit up to 120 volts and
17	17		transfers alternating current electricity to a device in an
18	18		electric vehicle that converts alternating current to direct
19	19		current to recharge an electric vehicle battery.
20	20		(b) “Level 2 charger” has the meaning given for “AC
21	21		Level 2” under 23 CFR 680.104
22	22		(c) “Level 3 charger” means a direct current fast
23	23		charger, as defined under 23 CFR 680.104, and analo-
24	24		gous successor technologies.
25	25		(d) “State agency” means an association, authority,
26	26		board, department, commission, independent agency,
27	27		institution, office, society, or other body in state govern-
28	28		ment created or authorized to be created by the constitu-
29	29		tion or any law.
30	30		(2) (a) Except as provided in par. (b), no state agency
31	31		may own, operate, or lease an electric vehicle charging
32	32		station containing a Level 1, Level 2, or Level 3 charger
33	33		unless the charger is not available to the public and is used
34	34		solely to charge vehicles owned or leased by a state
35	35		agency.
36	36		(b) A state agency may own, operate, manage, or
37	37		lease an electric vehicle charging station at which a Level
38	38		1 charger or Level 2 charger is available to the public if
39	39		the state agency makes all Level 1 chargers or Level 2
40	40		chargers available for public use free of any charge.
41	41		(3) Notwithstanding sub. (2), a state agency may
42	42		authorize an electric provider, as defined in s. 16.957 (1)
43	43		(f), or a person described in s. 196.01 (5) (b) 8. to own and
44	44		operate an electric vehicle charging station at which a
45	45		Level 1 charger, Level 2 charger, or Level 3 charger is
46	46		available to the public on property owned by the state
47	47		agency.
48	48		(4) An electric provider, as defined in s. 16.957 (1)
49	49		(f), or a person described in s. 196.01 (5) (b) 8. who is
50	50		authorized under sub. (3) to own and operate an electric
51	51		vehicle charging station at which a Level 1 charger, Level
52	52		2 charger, or Level 3 charger is available to the public on
53	53		property owned by a state agency, shall charge a reason-
54	54		able fee for the electricity delivered or placed by all such
55	55		chargers.
56	56		* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
57		-	partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act ~~121~~ 2023 Senate Bill 791
	57	+	partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 2023 Senate Bill 791
58	58		(5) Notwithstanding sub. (2), a state agency may
59	59		own, operate, manage, or lease an electric vehicle charg-
60	60		ing station at which a Level 1 charger or a Level 2 charger
61	61		installed on or after the effective date of this subsection
62	62		.... [LRB inserts date], is available to the public if the state
63	63		agency charges a reasonable fee for the electricity deliv-
64	64		ered or placed by all such Level 1 chargers and Level 2
65	65		chargers.
66	66		SECTION 2. 25.40 (1) (L) of the statutes is created to
67	67		read:
68	68		25.40 (1) (L) Electric vehicle charging taxes
69	69		deposited under s. 77.9973 (2).
70	70		SECTION 3. 66.0442 of the statutes is created to read:
71	71		66.0442 Electric vehicle charging stations. (1) In
72	72		this section:
73	73		(a) “Level 1 charger” means a device with one or
74	74		more charging ports and connectors for charging electric
75	75		vehicles that operates on a circuit up to 120 volts and
76	76		transfers alternating current electricity to a device in an
77	77		electric vehicle that converts alternating current to direct
78	78		current to recharge an electric vehicle battery.
79	79		(b) “Level 2 charger” has the meaning given for “AC
80	80		Level 2” under 23 CFR 680.104
81	81		(c) “Level 3 charger” means a direct current fast
82	82		charger, as defined under 23 CFR 680.104, and analo-
83	83		gous successor technologies.
84	84		(d) “Local governmental unit” means any of the fol-
85	85		lowing:
86	86		1. A city, village, town, or county.
87	87		2. A school district.
88	88		3. A special purpose district in this state.
89	89		4. An agency or corporation of an entity described in
90	90		subd. 1. or 3.
91	91		5. A combination or subunit of an entity described in
92	92		this paragraph.
93	93		(e) “Municipal utility” has the meaning given in s.
94	94		16.957 (1) (q).
95	95		(2) (a) Except as provided in pars. (b) and (c), no local
96	96		governmental unit may own, operate, manage, or lease an
97	97		electric vehicle charging station containing a Level 1,
98	98		Level 2, or Level 3 charger unless the charger is not avail-
99	99		able to the public and is used solely to charge vehicles
100	100		owned or leased by the local governmental unit.
101	101		(b) A local governmental unit may own, operate,
102	102		manage, or lease an electric vehicle charging station at
103	103		which a Level 1 charger or Level 2 charger is available
104	104		to the public if the local governmental unit makes all
105	105		Level 1 chargers or Level 2 chargers installed before the
106	106		effective date of this paragraph .... [LRB inserts date],
107	107		available for public use free of any charge.
108	108		(c) A local governmental unit may own, operate,
109	109		manage, or lease an electric vehicle charging station at
110	110		which a Level 1 charger or a Level 2 charger installed on
111	111		or after the effective date of this paragraph .... [LRB
112	112		inserts date], is available to the public if the local govern-
113	113		mental unit charges a reasonable fee for the electricity
114	114		delivered or placed by all such Level 1 chargers and
115	115		Level 2 chargers.
116	116		(3) Notwithstanding sub. (2) and subject to sub. (4),
117	117		a local governmental unit may authorize an electric
118	118		provider, as defined in s. 16.957 (1) (f), or a person
119	119		described in s. 196.01 (5) (b) 8. to own and operate an
120	120		electric vehicle charging station at which a Level 1
121	121		charger, Level 2 charger, or Level 3 charger is available
122	122		to the public on property owned by the local governmen-
123	123		tal unit.
124	124		(3m) An electric provider, as defined in s. 16.957 (1)
125	125		(f), or a person described in s. 196.01 (5) (b) 8. who is
126	126		authorized under sub. (3) to own and operate an electric
127	127		vehicle charging station at which a Level 1 charger, Level
128	128		2 charger, or Level 3 charger is available to the public on
129	129		property owned by a local governmental unit, shall
130	130		charge a reasonable fee for the electricity delivered or
131	131		placed by all such chargers.
132	132		(4) Notwithstanding sub. (2), a municipal utility
133	133		existing on the effective date of this subsection .... [LRB
134	134		inserts date], may own and operate an electric vehicle
135	135		charging station that is available to the public and may
136	136		charge a fee for using the electric vehicle charging station
137	137		that is based on the amount of kilowatt−hours of electric-
138	138		ity that users consume if all of the following apply:
139	139		(a) The electric vehicle charging station receives any
140	140		approvals from the public service commission required
141	141		under ch. 196.
142	142		(b) No tax revenue subsidizes, directly or indirectly,
143	143		any costs associated with the electric vehicle charging
144	144		station. This paragraph does not prohibit a municipal
145	145		utility from using grant money from this state that is dis-
146	146		tributed after approval by the joint committee on finance
147	147		under s. 13.10 or the federal government to pay costs
148	148		associated with constructing an electric vehicle charging
149	149		station if the purpose of the grant is to expand the availa-
150	150		bility of electric vehicle charging infrastructure.
151	151		(c) Notwithstanding s. 66.0811 (2), no revenue gen-
152	152		erated by the electric vehicle charging station is trans-
153	153		ferred to the general fund of the municipality that owns
154	154		the municipal utility or otherwise directly or indirectly
155	155		supplements any portion of the municipality’s budget.
156	156		(5) No local governmental unit may require a private
157	157		developer to install an electric vehicle charging station or
158	158		allow the installation of an electric vehicle charging sta-
159	159		tion on the developer’s property as a condition of grant-
160	160		ing a building permit, conditional use permit, or other
161	161		approval. This subsection does not apply to the enforce-
162	162		ment of a voluntary contractual agreement between a
163	163		developer and local governmental unit.
164	164		SECTION 4. Chapter 77 (title) of the statutes, as
165	165		affected by 2023 Wisconsin Act 12, is amended to read:
166	166		CHAPTER 77
167	167		TAXATION OF FOREST CROPLANDS; REAL
168	168		ESTATE TRANSFER FEES; SALES AND USE
169		-	TAXES; COUNTY, MUNICIPALITY, AND SPE- − 3 − 2023 Wisconsin Act ~~121~~ 2023 Senate Bill 791
	169	+	TAXES; COUNTY, MUNICIPALITY, AND SPE- − 3 − 2023 Wisconsin Act 2023 Senate Bill 791
170	170		CIAL DISTRICT SALES AND USE TAXES;
171	171		MANAGED FOREST LAND; ECONOMIC
172	172		DEVELOPMENT SURCHARGE; LOCAL FOOD
173	173		AND BEVERAGE TAX; LOCAL RENTAL CAR
174	174		TAX; PREMIER RESORT AREA TAXES; STATE
175	175		RENTAL VEHICLE FEE; DRY CLEANING
176	176		FEES; ELECTRIC VEHICLE CHARGING T AX
177	177		SECTION 5. 77.52 (13) of the statutes is amended to
178	178		read:
179	179		77.52 (13) For the purpose of the proper administra-
180	180		tion of this section and to prevent evasion of the sales tax
181	181		it shall be presumed that all receipts are subject to the tax
182	182		until the contrary is established. The burden of proving
183	183		that a sale of tangible personal property, or items, prop-
184	184		erty, or goods under sub. (1) (b), (c), or (d), or services is
185	185		not a taxable sale at retail is upon the person who makes
186	186		the sale unless that person takes from the purchaser an
187	187		electronic or a paper certificate, in a manner prescribed
188	188		by the department, to the effect that the property, item,
189	189		good, or service is purchased for resale or is otherwise
190	190		exempt, except that no certificate is required for the sale
191	191		of tangible personal property, or items, property, or goods
192	192		under sub. (1) (b), (c), or (d), or services that are exempt
193	193		under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14),
194	194		(15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37),
195	195		(42), (44), (45), (46), (51), (52), (66), and (67), and (71).
196	196		SECTION 6. 77.53 (10) of the statutes is amended to
197	197		read:
198	198		77.53 (10) For the purpose of the proper administra-
199	199		tion of this section and to prevent evasion of the use tax
200	200		and the duty to collect the use tax, it is presumed that tan-
201	201		gible personal property, or items, property, or goods
202	202		under s. 77.52 (1) (b), (c), or (d), or taxable services sold
203	203		by any person for delivery in this state is sold for storage,
204	204		use, or other consumption in this state until the contrary
205	205		is established. The burden of proving the contrary is
206	206		upon the person who makes the sale unless that person
207	207		takes from the purchaser an electronic or paper certifi-
208	208		cate, in a manner prescribed by the department, to the
209	209		effect that the property, or items, property, or goods under
210	210		s. 77.52 (1) (b), (c), or (d), or taxable service is purchased
211	211		for resale, or otherwise exempt from the tax, except that
212	212		no certificate is required for the sale of tangible personal
213	213		property, or items, property, or goods under s. 77.52 (1)
214	214		(b), (c), or (d), or services that are exempt under s. 77.54
215	215		(7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
216	216		(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
217	217		(51), (52), and (67), and (71).
218	218		SECTION 7. 77.54 (71) of the statutes is created to
219	219		read:
220	220		77.54 (71) (a) The sales price from the sale of elec-
221	221		tricity delivered or placed by a Level 3 charger of an elec-
222	222		tric vehicle charging station, as defined in s. 77.997 (1),
223	223		into the battery or other energy storage device of an elec-
224	224		tric vehicle.
225	225		(b) The sales price from the sale of electricity deliv-
226	226		ered or placed by a Level 1 charger or a Level 2 charger
227	227		installed on or after the day after publication of 2023 Wis-
228	228		consin Act .... (this act) .... [LRB inserts date], of an elec-
229	229		tric vehicle charging station, as defined in s. 77.997 (1),
230	230		into the battery or other energy storage device of an elec-
231	231		tric vehicle.
232	232		SECTION 8. Subchapter XIII of chapter 77 [precedes
233	233		77.997] of the statutes is created to read:
234	234		CHAPTER 77
235	235		SUBCHAPTER XIII
236	236		ELECTRIC VEHICLE CHARGING T AX
237	237		77.997 Definitions. In this subchapter:
238	238		(1) “Electric vehicle charging station” means a
239	239		charging station for electric vehicles containing a Level
240	240		3 charger or containing a Level 1 charger, as defined in
241	241		s. 16.9565 (1) (a), or a Level 2 charger, as defined in s.
242	242		16.9565 (1) (b), installed on or after the day after publica-
243	243		tion of 2023 Wisconsin Act .... (this act) .... [LRB inserts
244	244		date].
245	245		(4) “Level 3 charger” has the meaning given in s.
246	246		16.9565 (1) (c).
247	247		(4m) “Person” includes local governmental units, as
248	248		defined in s. 66.0442 (1) (d), the state of Wisconsin, and
249	249		state agencies, as defined in s. 16.9565 (1) (d).
250	250		(5) “Residence” means a place where a person
251	251		resides permanently or temporarily, except for a hotel, as
252	252		defined in s. 97.01 (7).
253	253		77.9971 Electric vehicle charging station registra-
254	254		tion. (1) Except as provided in sub. (2), no person may
255	255		deliver or place, or offer to deliver or place, electricity
256	256		from an electric vehicle charging station owned, oper-
257	257		ated, managed, or leased by the person into the battery or
258	258		other energy storage device of an electric vehicle unless
259	259		the person files with the department an application for a
260	260		registration. Every application for a registration shall be
261	261		made upon a form prescribed by the department and shall
262	262		set forth the name under which the applicant intends to
263	263		operate, the location of the applicant’s electric vehicle
264	264		charging stations, and the other information that the
265	265		department requires.
266	266		(2) No registration under this section is required for
267	267		an electric vehicle charging station located at a residence.
268	268		(3) At the time that the department approves a regis-
269	269		tration under this section, the department shall notify the
270	270		electric provider, as defined in s. 16.957 (1) (f), serving
271	271		the area in which the electric vehicle charging station is
272	272		located of the approved registration for the electric vehi-
273	273		cle charging station.
274	274		77.9972 Electric vehicle charging tax. (1) (a)
275	275		Except as provided in par. (b), a tax is imposed at the rate
276	276		of 3 cents per kilowatt−hour on the electricity delivered
277	277		or placed by a Level 3 charger of an electric vehicle
278	278		charging station into the battery or other energy storage
279		-	device of an electric vehicle. − 4 −2023 Wisconsin Act ~~121~~ 2023 Senate Bill 791
	279	+	device of an electric vehicle. − 4 −2023 Wisconsin Act 2023 Senate Bill 791
280	280		(am) 1. Except as provided in par. (b), a tax is
281	281		imposed at the rate of 3 cents per kilowatt−hour on the
282	282		electricity delivered or placed by a Level 1 charger, as
283	283		defined in s. 16.9565 (1) (a), or a Level 2 charger, as
284	284		defined in s. 16.9565 (1) (b), of an electric vehicle charg-
285	285		ing station into the battery or other energy storage device
286	286		of an electric vehicle.
287	287		2. The tax imposed under this paragraph applies only
288	288		to a Level 1 charger, as defined in s. 16.9565 (1) (a), or
289	289		a Level 2 charger, as defined in s. 16.9565 (1) (b),
290	290		installed on or after the day after publication of 2023 Wis-
291	291		consin Act .... (this act) .... [LRB inserts date].
292	292		(b) No tax under this section applies to electricity
293	293		delivered or placed by a Level 3 charger of an electric
294	294		vehicle charging station located at a residence.
295	295		(c) The tax imposed under this section applies
296	296		regardless of whether or not a person holding a registra-
297	297		tion under s. 77.9971 charges for the electricity delivered
298	298		or placed by the person’s Level 3 charger at an electric
299	299		vehicle charging station.
300	300		(2) (a) The tax imposed under this section attaches at
301	301		the time of the delivery or placement of electricity and
302	302		shall be paid to the department by the person holding the
303	303		registration under s. 77.9971 in the form and manner pre-
304	304		scribed by the department.
305	305		(b) The tax imposed under this section is payable to
306	306		the department and due by July 31 for the period begin-
307	307		ning on January 1 and ending on June 30, and by January
308	308		31 for the period beginning on July 1 and ending on
309	309		December 31.
310	310		(3) Biannually, a person holding a registration under
311	311		s. 77.9971 who owes tax under this section shall file a
312	312		return in the form and manner prescribed by the depart-
313	313		ment containing all of the following by July 31 for the
314	314		period beginning on January 1 and ending on June 30 and
315	315		by January 31 for the period beginning on July 1 and end-
316	316		ing on December 31:
317	317		(a) The person’s name and registration identification
318	318		number.
319	319		(b) The location of each of the person’s electric vehi-
320	320		cle charging stations.
321	321		(c) The total number of kilowatt−hours of electricity
322	322		delivered or placed by the Level 3 chargers of electric
323	323		vehicle charging stations into the battery or other energy
324	324		storage device of an electric vehicle at each location iden-
325	325		tified in par. (b).
326	326		(d) The total number of kilowatt−hours of electricity
327	327		delivered or placed by the Level 1 chargers, as defined in
328	328		s. 16.9565 (1) (a), and the Level 2 chargers, as defined in
329	329		s. 16.9565 (1) (b), installed on or after the day after publi-
330	330		cation of 2023 Wisconsin Act .... (this act) .... [LRB
331	331		inserts date], of electric vehicle charging stations into the
332	332		battery or other energy storage device of an electric vehi-
333	333		cle at each location identified in par. (b).
334	334		77.9973 Administration. (1) A person holding a
335	335		registration under s. 77.9971 who owes tax under s.
336	336		77.9972 shall maintain records indicating the total num-
337	337		ber of kilowatt−hours of electricity delivered or placed by
338	338		each Level 3 charger and by each Level 1 charger, as
339	339		defined in s. 16.9565 (1) (a), and Level 2 charger, as
340	340		defined in s. 16.9565 (1) (b), installed on or after the
341	341		effective date of this subsection .... [LRB inserts date], of
342	342		the person during the periods described in s. 77.9972 (3),
343	343		and shall provide those records to the department upon
344	344		request.
345	345		(2) Section 77.76 (1) and (2), as it applies to the taxes
346	346		under subch. V, applies to the tax under this subchapter.
347	347		(3) The department shall deposit all of the revenue
348	348		that it collects under this subchapter in the transportation
349	349		fund under s. 25.40.
350	350		SECTION 9. 196.01 (5) (b) 8. of the statutes is created
351	351		to read:
352	352		196.01 (5) (b) 8. A person who satisfies all of the fol-
353	353		lowing:
354	354		a. The person supplies electricity through the per-
355	355		son’s electric vehicle charging station to charge electric
356	356		vehicles.
357	357		b. The person charges a fee for using the electric vehi-
358	358		cle charging station that is based on the amount of kilo-
359	359		watt−hours of electricity that the user consumes.
360	360		c. The person is a retail customer of an electric utility,
361	361		as defined in s. 16.957 (1) (g), or a retail electric coopera-
362	362		tive, as defined in s. 16.957 (1) (t).
363	363		d. All of the electricity supplied by the electric vehi-
364	364		cle charging station is supplied to the person by the elec-
365	365		tric utility or electric cooperative that provides service to
366	366		the person.
367	367		e. Other than engaging in the activity described in
368	368		this subdivision, the person does not directly or indirectly
369	369		provide electricity to the public.
370	370		SECTION 10. 0Effective dates. This act takes effect on
371	371		the day after publication, except as follows:
372	372		(1) SALES TAX EXEMPTION; ELECTRIC VEHICLE CHARG-
373	373		ING TAX. The treatment of ss. 77.52 (13), 77.53 (10), and
374	374		77.54 (71), subch. XIII of ch. 77, and ch. 77 (title) takes
375	375		effect on the first day of the 10th month beginning after
376	376		publication.