Date of enactment: March 20, 2024
2023 Senate Bill 791 Date of publication*: March 21, 2024
2023 WISCONSIN ACT 121
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
(71), subchapter XIII of chapter 77 [precedes 77.997] and 196.01 (5) (b) 8. of the statutes; relating to: exemptions
from public utility regulation regarding electric vehicle charging stations, installation and operation of electric vehi-
cle charging stations by state agencies or local governmental units, and imposing an excise tax on electric vehicle
charging.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 16.9565 of the statutes is created to read:
16.9565 Electric vehicle charging stations. (1) In
this section:
(a) “Level 1 charger” means a device with one or
more charging ports and connectors for charging electric
vehicles that operates on a circuit up to 120 volts and
transfers alternating current electricity to a device in an
electric vehicle that converts alternating current to direct
current to recharge an electric vehicle battery.
(b) “Level 2 charger” has the meaning given for “AC
Level 2” under 23 CFR 680.104
(c) “Level 3 charger” means a direct current fast
charger, as defined under 23 CFR 680.104, and analo-
gous successor technologies.
(d) “State agency” means an association, authority,
board, department, commission, independent agency,
institution, office, society, or other body in state govern-
ment created or authorized to be created by the constitu-
tion or any law.
(2) (a) Except as provided in par. (b), no state agency
may own, operate, or lease an electric vehicle charging
station containing a Level 1, Level 2, or Level 3 charger
unless the charger is not available to the public and is used
solely to charge vehicles owned or leased by a state
agency.
(b) A state agency may own, operate, manage, or
lease an electric vehicle charging station at which a Level
1 charger or Level 2 charger is available to the public if
the state agency makes all Level 1 chargers or Level 2
chargers available for public use free of any charge.
(3) Notwithstanding sub. (2), a state agency may
authorize an electric provider, as defined in s. 16.957 (1)
(f), or a person described in s. 196.01 (5) (b) 8. to own and
operate an electric vehicle charging station at which a
Level 1 charger, Level 2 charger, or Level 3 charger is
available to the public on property owned by the state
agency.
(4) An electric provider, as defined in s. 16.957 (1)
(f), or a person described in s. 196.01 (5) (b) 8. who is
authorized under sub. (3) to own and operate an electric
vehicle charging station at which a Level 1 charger, Level
2 charger, or Level 3 charger is available to the public on
property owned by a state agency, shall charge a reason-
able fee for the electricity delivered or placed by all such
chargers.
* 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
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
(5) Notwithstanding sub. (2), a state agency may
own, operate, manage, or lease an electric vehicle charg-
ing station at which a Level 1 charger or a Level 2 charger
installed on or after the effective date of this subsection
.... [LRB inserts date], is available to the public if the state
agency charges a reasonable fee for the electricity deliv-
ered or placed by all such Level 1 chargers and Level 2
chargers.
SECTION 2. 25.40 (1) (L) of the statutes is created to
read:
25.40 (1) (L) Electric vehicle charging taxes
deposited under s. 77.9973 (2).
SECTION 3. 66.0442 of the statutes is created to read:
66.0442 Electric vehicle charging stations. (1) In
this section:
(a) “Level 1 charger” means a device with one or
more charging ports and connectors for charging electric
vehicles that operates on a circuit up to 120 volts and
transfers alternating current electricity to a device in an
electric vehicle that converts alternating current to direct
current to recharge an electric vehicle battery.
(b) “Level 2 charger” has the meaning given for “AC
Level 2” under 23 CFR 680.104
(c) “Level 3 charger” means a direct current fast
charger, as defined under 23 CFR 680.104, and analo-
gous successor technologies.
(d) “Local governmental unit” means any of the fol-
lowing:
1. A city, village, town, or county.
2. A school district.
3. A special purpose district in this state.
4. An agency or corporation of an entity described in
subd. 1. or 3.
5. A combination or subunit of an entity described in
this paragraph.
(e) “Municipal utility” has the meaning given in s.
16.957 (1) (q).
(2) (a) Except as provided in pars. (b) and (c), no local
governmental unit may own, operate, manage, or lease an
electric vehicle charging station containing a Level 1,
Level 2, or Level 3 charger unless the charger is not avail-
able to the public and is used solely to charge vehicles
owned or leased by the local governmental unit.
(b) A local governmental unit may own, operate,
manage, or lease an electric vehicle charging station at
which a Level 1 charger or Level 2 charger is available
to the public if the local governmental unit makes all
Level 1 chargers or Level 2 chargers installed before the
effective date of this paragraph .... [LRB inserts date],
available for public use free of any charge.
(c) A local governmental unit may own, operate,
manage, or lease an electric vehicle charging station at
which a Level 1 charger or a Level 2 charger installed on
or after the effective date of this paragraph .... [LRB
inserts date], is available to the public if the local govern-
mental unit charges a reasonable fee for the electricity
delivered or placed by all such Level 1 chargers and
Level 2 chargers.
(3) Notwithstanding sub. (2) and subject to sub. (4),
a local governmental unit may authorize an electric
provider, as defined in s. 16.957 (1) (f), or a person
described in s. 196.01 (5) (b) 8. to own and operate an
electric vehicle charging station at which a Level 1
charger, Level 2 charger, or Level 3 charger is available
to the public on property owned by the local governmen-
tal unit.
(3m) An electric provider, as defined in s. 16.957 (1)
(f), or a person described in s. 196.01 (5) (b) 8. who is
authorized under sub. (3) to own and operate an electric
vehicle charging station at which a Level 1 charger, Level
2 charger, or Level 3 charger is available to the public on
property owned by a local governmental unit, shall
charge a reasonable fee for the electricity delivered or
placed by all such chargers.
(4) Notwithstanding sub. (2), a municipal utility
existing on the effective date of this subsection .... [LRB
inserts date], may own and operate an electric vehicle
charging station that is available to the public and may
charge a fee for using the electric vehicle charging station
that is based on the amount of kilowatt−hours of electric-
ity that users consume if all of the following apply:
(a) The electric vehicle charging station receives any
approvals from the public service commission required
under ch. 196.
(b) No tax revenue subsidizes, directly or indirectly,
any costs associated with the electric vehicle charging
station. This paragraph does not prohibit a municipal
utility from using grant money from this state that is dis-
tributed after approval by the joint committee on finance
under s. 13.10 or the federal government to pay costs
associated with constructing an electric vehicle charging
station if the purpose of the grant is to expand the availa-
bility of electric vehicle charging infrastructure.
(c) Notwithstanding s. 66.0811 (2), no revenue gen-
erated by the electric vehicle charging station is trans-
ferred to the general fund of the municipality that owns
the municipal utility or otherwise directly or indirectly
supplements any portion of the municipality’s budget.
(5) No local governmental unit may require a private
developer to install an electric vehicle charging station or
allow the installation of an electric vehicle charging sta-
tion on the developer’s property as a condition of grant-
ing a building permit, conditional use permit, or other
approval. This subsection does not apply to the enforce-
ment of a voluntary contractual agreement between a
developer and local governmental unit.
SECTION 4. Chapter 77 (title) of the statutes, as
affected by 2023 Wisconsin Act 12, is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS; REAL
ESTATE TRANSFER FEES; SALES AND USE
TAXES; COUNTY, MUNICIPALITY, AND SPE- − 3 − 2023 Wisconsin Act 121 2023 Senate Bill 791
CIAL DISTRICT SALES AND USE TAXES;
MANAGED FOREST LAND; ECONOMIC
DEVELOPMENT SURCHARGE; LOCAL FOOD
AND BEVERAGE TAX; LOCAL RENTAL CAR
TAX; PREMIER RESORT AREA TAXES; STATE
RENTAL VEHICLE FEE; DRY CLEANING
FEES; ELECTRIC VEHICLE CHARGING T AX
SECTION 5. 77.52 (13) of the statutes is amended to
read:
77.52 (13) For the purpose of the proper administra-
tion of this section and to prevent evasion of the sales tax
it shall be presumed that all receipts are subject to the tax
until the contrary is established. The burden of proving
that a sale of tangible personal property, or items, prop-
erty, or goods under sub. (1) (b), (c), or (d), or services is
not a taxable sale at retail is upon the person who makes
the sale unless that person takes from the purchaser an
electronic or a paper certificate, in a manner prescribed
by the department, to the effect that the property, item,
good, or service is purchased for resale or is otherwise
exempt, except that no certificate is required for the sale
of tangible personal property, or items, property, or goods
under sub. (1) (b), (c), or (d), or services that are exempt
under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14),
(15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37),
(42), (44), (45), (46), (51), (52), (66), and (67), and (71).
SECTION 6. 77.53 (10) of the statutes is amended to
read:
77.53 (10) For the purpose of the proper administra-
tion of this section and to prevent evasion of the use tax
and the duty to collect the use tax, it is presumed that tan-
gible personal property, or items, property, or goods
under s. 77.52 (1) (b), (c), or (d), or taxable services sold
by any person for delivery in this state is sold for storage,
use, or other consumption in this state until the contrary
is established. The burden of proving the contrary is
upon the person who makes the sale unless that person
takes from the purchaser an electronic or paper certifi-
cate, in a manner prescribed by the department, to the
effect that the property, or items, property, or goods under
s. 77.52 (1) (b), (c), or (d), or taxable service is purchased
for resale, or otherwise exempt from the tax, except that
no certificate is required for the sale of tangible personal
property, or items, property, or goods under s. 77.52 (1)
(b), (c), or (d), or services that are exempt under s. 77.54
(7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
(51), (52), and (67), and (71).
SECTION 7. 77.54 (71) of the statutes is created to
read:
77.54 (71) (a) The sales price from the sale of elec-
tricity delivered or placed by a Level 3 charger of an elec-
tric vehicle charging station, as defined in s. 77.997 (1),
into the battery or other energy storage device of an elec-
tric vehicle.
(b) The sales price from the sale of electricity deliv-
ered or placed by a Level 1 charger or a Level 2 charger
installed on or after the day after publication of 2023 Wis-
consin Act .... (this act) .... [LRB inserts date], of an elec-
tric vehicle charging station, as defined in s. 77.997 (1),
into the battery or other energy storage device of an elec-
tric vehicle.
SECTION 8. Subchapter XIII of chapter 77 [precedes
77.997] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XIII
ELECTRIC VEHICLE CHARGING T AX
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 publica-
tion 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 registra-
tion. (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, oper-
ated, 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 regis-
tration 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 vehi-
cle 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. − 4 −2023 Wisconsin Act 121 2023 Senate Bill 791
(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 charg-
ing 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 Wis-
consin 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 registra-
tion 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 pre-
scribed by the department.
(b) The tax imposed under this section is payable to
the department and due by July 31 for the period begin-
ning 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 depart-
ment 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 end-
ing on December 31:
(a) The person’s name and registration identification
number.
(b) The location of each of the person’s electric vehi-
cle 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 iden-
tified 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 publi-
cation 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 vehi-
cle 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 num-
ber 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.
SECTION 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 fol-
lowing:
a. The person supplies electricity through the per-
son’s electric vehicle charging station to charge electric
vehicles.
b. The person charges a fee for using the electric vehi-
cle charging station that is based on the amount of kilo-
watt−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 coopera-
tive, as defined in s. 16.957 (1) (t).
d. All of the electricity supplied by the electric vehi-
cle charging station is supplied to the person by the elec-
tric 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.
SECTION 10. 0Effective dates. This act takes effect on
the day after publication, except as follows:
(1) SALES TAX EXEMPTION; ELECTRIC VEHICLE CHARG-
ING 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.