Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB96 Compare Versions

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

Old	New	Differences
1	1	2025 - 2026 LEGISLATURE
2	2	LRB-0787/1
3	3	KP:amn/klm/skw
4	4	2025 SENATE BILL 96
5	5	March 7, 2025 - Introduced by Senators MARKLEIN, TESTIN, DASSLER-ALFHEIM and
6	6	SPREITZER, cosponsored by Representatives VANDERMEER, DITTRICH, CLANCY,
7	7	MELOTIK and UDELL. Referred to Committee on Utilities and Tourism.
8	8	AN ACT to renumber 77.997 (1); to amend 77.54 (71) (a), 77.54 (71) (b),
9	9	77.9972 (1) (b) and 77.9973 (2); to create 77.997 (1m) of the statutes; relating
10	10	to: exempting certain electric vehicle charging stations located at a residence
11	11	from the electric vehicle charging tax.
12	12	Analysis by the Legislative Reference Bureau
13	13	This bill exempts from the electric vehicle charging tax electricity delivered or
14	14	placed by any charger of an electric vehicle charging station located at a residence.
15	15	Generally under current law, beginning on January 1, 2025, an electric vehicle
16	16	charging tax is imposed at the rate of 3 cents per kilowatt-hour on electricity
17	17	delivered or placed by certain electric vehicle charging stations. Current law
18	18	exempts electricity delivered or placed by a residential Level 3 charger of an electric
19	19	vehicle charging station from the tax. The bill also makes several technical changes
20	20	involving the administration of the electric vehicle charging tax.
21	21	Because this bill relates to an exemption from state or local taxes, it may be
22	22	referred to the Joint Survey Committee on Tax Exemptions for a report to be
23	23	printed as an appendix to the bill.
24	24	For further information see the state fiscal estimate, which will be printed as
25	25	an appendix to this bill.
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29	29	4 2025 - 2026 Legislature
30	30	SENATE BILL 96
31	31	- 2 - LRB-0787/1
32	32	KP:amn/klm/skw
33	33	SECTION 1
34	34	The people of the state of Wisconsin, represented in senate and assembly, do
35	35	enact as follows:
36	36	SECTION 1. 77.54 (71) (a) of the statutes is amended to read:
37	37	77.54 (71) (a) The sales price from the sale of electricity delivered or placed by
38	38	a Level 3 charger of an electric vehicle charging station, as defined in s. 77.997 (1)
39	39	(2), into the battery or other energy storage device of an electric vehicle.
40	40	SECTION 2. 77.54 (71) (b) of the statutes is amended to read:
41	41	77.54 (71) (b) The sales price from the sale of electricity delivered or placed by
42	42	a Level 1 charger or a Level 2 charger installed on or after March 22, 2024, of an
43	43	electric vehicle charging station, as defined in s. 77.997 (1) (2), into the battery or
44	44	other energy storage device of an electric vehicle.
45	45	SECTION 3. 77.997 (1) of the statutes is renumbered 77.997 (2).
46	46	SECTION 4. 77.997 (1m) of the statutes is created to read:
47	47	77.997 (1m) XElectric vehicleY has the meaning given in 23 CFR 680.104.
48	48	SECTION 5. 77.9972 (1) (b) of the statutes is amended to read:
49	49	77.9972 (1) (b) No tax under this section applies to electricity delivered or
50	50	placed by a Level 3 any charger of an electric vehicle charging station located at a
51	51	residence.
52	52	SECTION 6. 77.9973 (2) of the statutes is amended to read:
53	53	77.9973 (2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V,
54	54	applies to the tax under this subchapter, except that ss. 77.52 (7), 77.58 (3) (a), and
55	55	77.61 (19m) (a), as they apply to a single-owner entity that is disregarded as a
56	56	separate entity under ch. 71, do not apply to this subchapter.
57	57	SECTION 7. Initial applicability.
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79	79	22 2025 - 2026 Legislature
80	80	SENATE BILL 96
81	81	- 3 - LRB-0787/1
82	82	KP:amn/klm/skw
83	83	SECTION 7
84	84	(1) The treatment of s. 77.9972 (1) (b) first applies retroactively to electricity
85	85	delivered or placed on January 1, 2025.
86	86	(END)
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