SB791,4,20 16(3) Notwithstanding sub. (2) and subject to sub. (4), a local governmental unit
17may authorize an electric provider, as defined in s. 16.957 (1) (f), or a person described
18in s. 196.01 (5) (b) 8. to own and operate an electric vehicle charging station at which
19a Level 1 charger, Level 2 charger, or Level 3 charger is available to the public on
20property owned by the local governmental unit.
SB791,4,25 21(4) Notwithstanding sub. (2), a municipal utility existing on the effective date
22of this subsection .... [LRB inserts date], may own and operate an electric vehicle
23charging station that is available to the public and may charge a fee for using the
24electric vehicle charging station that is based on the amount of kilowatt-hours of
25electricity that users consume if all of the following apply:
SB791,5,2
1(a) The electric vehicle charging station receives any approvals from the public
2service commission required under ch. 196.
SB791,5,83 (b) No tax revenue subsidizes, directly or indirectly, any costs associated with
4the electric vehicle charging station. This paragraph does not prohibit a municipal
5utility from using grant money from this state that is distributed after approval by
6the joint committee on finance under s. 13.10 or the federal government to pay costs
7associated with constructing an electric vehicle charging station if the purpose of the
8grant is to expand the availability of electric vehicle charging infrastructure.
SB791,5,129 (c) Notwithstanding s. 66.0811 (2), no revenue generated by the electric vehicle
10charging station is transferred to the general fund of the municipality that owns the
11municipal utility or otherwise directly or indirectly supplements any portion of the
12municipality's budget.
SB791,4 13Section 4. Chapter 77 (title) of the statutes, as affected by 2023 Wisconsin Act
1412
, is amended to read:
SB791,5,2215 CHAPTER 77
16 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;
17SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL
18DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND;
19ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND
20BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA
21TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES;
22electric vehicle charging tax
SB791,5 23Section 5. 77.52 (13) of the statutes is amended to read:
SB791,6,1024 77.52 (13) For the purpose of the proper administration of this section and to
25prevent evasion of the sales tax it shall be presumed that all receipts are subject to

1the tax until the contrary is established. The burden of proving that a sale of tangible
2personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
3is not a taxable sale at retail is upon the person who makes the sale unless that
4person takes from the purchaser an electronic or a paper certificate, in a manner
5prescribed by the department, to the effect that the property, item, good, or service
6is purchased for resale or is otherwise exempt, except that no certificate is required
7for the sale of tangible personal property, or items, property, or goods under sub. (1)
8(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
9(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
10(51), (52), (66), and (67), and (71).
SB791,6 11Section 6. 77.53 (10) of the statutes is amended to read:
SB791,6,2412 77.53 (10) For the purpose of the proper administration of this section and to
13prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
15(d), or taxable services sold by any person for delivery in this state is sold for storage,
16use, or other consumption in this state until the contrary is established. The burden
17of proving the contrary is upon the person who makes the sale unless that person
18takes from the purchaser an electronic or paper certificate, in a manner prescribed
19by the department, to the effect that the property, or items, property, or goods under
20s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
21exempt from the tax, except that no certificate is required for the sale of tangible
22personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
23services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
24(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (71).
SB791,7 25Section 7. 77.54 (71) of the statutes is created to read:
SB791,7,3
177.54 (71) The sales price from the sale of electricity delivered or placed by an
2electric vehicle charging station, as defined in s. 77.997 (1), into the battery or other
3energy storage device of an electric vehicle.
SB791,8 4Section 8. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
5created to read:
SB791,7,66 CHAPTER 77
SB791,7,87 SUBCHAPTER XIII
8 electric vehicle charging tax
SB791,7,9 977.997 Definitions. In this subchapter:
SB791,7,11 10(1) “Electric vehicle charging station” means a charging station for electric
11vehicles containing a Level 1 charger, a Level 2 charger, or a Level 3 charger.
SB791,7,12 12(2) “Level 1 charger” has the meaning given in s. 16.9565 (1) (a).
SB791,7,13 13(3) “Level 2 charger” has the meaning given in s. 16.9565 (1) (b).
SB791,7,14 14(4) “Level 3 charger” has the meaning given in s. 16.9565 (1) (c).
SB791,7,16 15(5) “Residence” means a place where a person resides permanently or
16temporarily, except for a hotel, as defined in s. 97.01 (7).
SB791,7,25 1777.9971 Electric vehicle charging station permit. (1) Except as provided
18in sub. (2), no person may, for compensation, deliver or place, or offer to deliver or
19place, electricity from an electric vehicle charging station owned, operated,
20managed, or leased by the person into the battery or other energy storage device of
21an electric vehicle unless the person files with the department an application for a
22permit. Every application for a permit shall be made upon a form prescribed by the
23department and shall set forth the name under which the applicant intends to
24operate, the location of the applicant's electric vehicle charging stations, and the
25other information that the department requires.
SB791,8,2
1(2) No permit under this section is required for an electric vehicle charging
2station located at a residence.
SB791,8,6 377.9972 Electric vehicle charging tax. (1) (a) Except as provided in par.
4(b), a tax is imposed at the rate of 3 cents per kilowatt-hour on the electricity
5delivered or placed, for compensation, by an electric vehicle charging station into the
6battery or other energy storage device of an electric vehicle.
SB791,8,87 (b) No tax under this section applies to electricity delivered or placed by an
8electric vehicle charging station located at a residence.
SB791,8,11 9(2) (a) The tax imposed under this section attaches at the time of the delivery
10or placement of electricity and shall be paid to the department by the person holding
11the permit under s. 77.9971 in the form and manner prescribed by the department.
SB791,8,1412 (b) The tax imposed under this section is payable to the department and due
13by July 31 for the period beginning on January 1 and ending on June 30, and by
14January 31 for the period beginning on July 1 and ending on December 31.
SB791,8,19 15(3) Biannually, a person holding a permit under s. 77.9971 who owes tax under
16this section shall file a return in the form and manner prescribed by the department
17containing all of the following by July 31 for the period beginning on January 1 and
18ending on June 30 and by January 31 for the period beginning on July 1 and ending
19on December 31:
SB791,8,2020 (a) The person's name and permit identification number.
SB791,8,2121 (b) The location of each of the person's electric vehicle charging stations.
SB791,8,2422 (c) The total number of kilowatt-hours of electricity delivered or placed by
23electric vehicle charging stations into the battery or other energy storage device of
24an electric vehicle at each location identified in par. (b).
SB791,9,5
177.9973 Administration. (1) A person holding a permit under s. 77.9971 who
2owes tax under s. 77.9972 shall maintain records indicating the total number of
3kilowatt-hours of electricity delivered or placed by each Level 1 charger, Level 2
4charger, and Level 3 charger of the person during the periods described in s. 77.9972
5(3), and shall provide those records to the department upon request.
SB791,9,7 6(2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V, applies
7to the tax under this subchapter.
SB791,9,9 8(3) The department shall deposit all of the revenue that it collects under this
9subchapter in the transportation fund under s. 25.40.
SB791,9 10Section 9. 196.01 (5) (b) 8. of the statutes is created to read:
SB791,9,1111 196.01 (5) (b) 8. A person who satisfies all of the following:
SB791,9,1312 a. The person supplies electricity through the person's electric vehicle charging
13station to charge electric vehicles.
SB791,9,1514 b. The person charges a fee for using the electric vehicle charging station that
15is based on the amount of kilowatt-hours of electricity that the user consumes.
SB791,9,1716 c. The person is a retail customer of an electric utility, as defined in s. 16.957
17(1) (g), or a retail electric cooperative, as defined in s. 16.957 (1) (t).
SB791,9,2018 d. All of the electricity supplied by the electric vehicle charging station is
19supplied to the person by the electric utility or electric cooperative that provides
20service to the person.
SB791,9,2221 e. Other than engaging in the activity described in this subdivision, the person
22does not directly or indirectly provide electricity to the public.
SB791,10 23Section 10. Effective dates. This act takes effect on the day after publication,
24except as follows:
SB791,10,3
1(1) Sales tax exemption; electric vehicle charging tax. The treatment of ss.
277.52 (13), 77.53 (10), and 77.54 (71), subch. XIII of ch. 77, and ch. 77 (title) takes
3effect on the first day of the 10th month beginning after publication.
SB791,10,44 (End)
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