LRB-5323/1
KP&EVM:amn&cjs
2023 - 2024 LEGISLATURE
December 22, 2023 - Introduced by Representatives VanderMeer, Gustafson,
Oldenburg, Brandtjen, Duchow, Goeben, Gundrum, Hurd, Mursau,
Petersen and Tranel, cosponsored by Senators Marklein, Quinn, Ballweg,
Bradley, Felzkowski, Knodl, Stafsholt, Taylor and Testin. Referred to
Committee on Energy and Utilities.
AB846,1,7 1An Act to amend chapter 77 (title), 77.52 (13) and 77.53 (10); and to create
216.9565, 25.40 (1) (L), 66.0442, 77.54 (71), subchapter XIII of chapter 77
3[precedes 77.997] and 196.01 (5) (b) 8. of the statutes; relating to: exemptions
4from public utility regulation regarding electric vehicle charging stations,
5installation and operation of electric vehicle charging stations by state agencies
6or local governmental units, and imposing an excise tax on electric vehicle
7charging.
Analysis by the Legislative Reference Bureau
This bill exempts from regulation as a public utility a person who supplies
electricity through an electric vehicle charging station to electric vehicles, if all of the
electricity supplied is provided by the person's electric utility or retail electric
cooperative. Under current law, a person who directly or indirectly provides
electricity to the public is regulated as a public utility by the Public Service
Commission.
The bill also prohibits a local governmental unit that does not operate an
electric utility from owning, operating, managing, or leasing an electric vehicle
charging station at which Level 1 or Level 2 chargers are available to the public,
unless all Level 1 or Level 2 charges are available for public use free of any charge.
However, the bill also allows a local governmental unit to own, operate, manage, or

lease an electric vehicle charging station containing a Level 1, Level 2, or Level 3
charger if the charger is not available to the public and is used solely to charge
vehicles owned or leased by the local governmental unit. A local governmental unit
may also authorize another person to own and operate an electric vehicle charging
station available to the public on its property. Under the bill, a municipal electric
utility may own and operate an electric vehicle charging station that is available to
the public and may charge a fee for its use if no tax revenue subsidizes the charging
station and if no revenue generated by the charging station is transferred to the
general fund of the municipality that owns the municipal electric utility.
Also, under the bill, a state agency is prohibited from owning, operating,
managing, or leasing 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.
The bill also imposes an excise tax on electric vehicle charging. The tax is
imposed at a rate of 3 cents per kilowatt-hour on the electricity delivered or placed,
for compensation, by an electric vehicle charging station into the battery or other
energy storage device of an electric vehicle. The tax does not apply to electricity
delivered or placed for no charge or by an electric vehicle charging station located at
a residence. Under the bill, a “residence” is a place where a person resides
permanently or temporarily, except for a hotel. Any person who, for compensation,
delivers or places electricity from an electric vehicle charging station, other than an
electric vehicle charging station located at a residence, owned, operated, managed,
or leased by the person into the battery or other energy storage device of an electric
vehicle must obtain a permit from the Department of Revenue. DOR enforces and
collects the tax, and must deposit all of the revenue that it collects from the tax into
the transportation fund. The bill also exempts the sale of electricity delivered or
placed by an electric vehicle charging station into the battery or other energy storage
device of an electric vehicle from the sales and use tax.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB846,1 1Section 1 . 16.9565 of the statutes is created to read:
AB846,2,2 216.9565 Electric vehicle charging stations. (1) In this section:
AB846,3,23 (a) “Level 1 charger” means a device with one or more charging ports and
4connectors for charging electric vehicles that operates on a circuit up to 120 volts and

1transfers alternating current electricity to a device in an electric vehicle that
2converts alternating current to direct current to recharge an electric vehicle battery.
AB846,3,43 (b) “Level 2 charger” has the meaning given for “AC Level 2” under 23 CFR
4680.104
AB846,3,65 (c) “Level 3 charger” means a direct current fast charger, as defined under 23
6CFR 680.104
, and analogous successor technologies.
AB846,3,97 (d) “State agency” means an association, authority, board, department,
8commission, independent agency, institution, office, society, or other body in state
9government created or authorized to be created by the constitution or any law.
AB846,3,13 10(2) No state agency may own, operate, manage, or lease an electric vehicle
11charging station containing a Level 1, Level 2, or Level 3 charger unless the charger
12is not available to the public and is used solely to charge vehicles owned or leased by
13a state agency.
AB846,2 14Section 2. 25.40 (1) (L) of the statutes is created to read:
AB846,3,1515 25.40 (1) (L) Electric vehicle charging taxes deposited under s. 77.9973 (2).
AB846,3 16Section 3 . 66.0442 of the statutes is created to read:
AB846,3,17 1766.0442 Electric vehicle charging stations. (1) In this section:
AB846,3,2118 (a) “Level 1 charger” means a device with one or more charging ports and
19connectors for charging electric vehicles that operates on a circuit up to 120 volts and
20transfers alternating current electricity to a device in an electric vehicle that
21converts alternating current to direct current to recharge an electric vehicle battery.
AB846,3,2322 (b) “Level 2 charger” has the meaning given for “AC Level 2” under 23 CFR
23680.104
AB846,3,2524 (c) “Level 3 charger” means a direct current fast charger, as defined under 23
25CFR 680.104
, and analogous successor technologies.
AB846,4,1
1(d) “Local governmental unit” means any of the following:
AB846,4,22 1. A city, village, town, or county.
AB846,4,33 2. A school district.
AB846,4,44 3. A special purpose district in this state.
AB846,4,55 4. An agency or corporation of an entity described in subd. 1. or 3.
AB846,4,66 5. A combination or subunit of an entity described in this paragraph.
AB846,4,77 (e) “Municipal utility” has the meaning given in s. 16.957 (1) (q).
AB846,4,11 8(2) (a) Except as provided in par. (b), no local governmental unit may own,
9operate, manage, or lease an electric vehicle charging station containing a Level 1,
10Level 2, or Level 3 charger unless the charger is not available to the public and is used
11solely to charge vehicles owned or leased by the local governmental unit.
AB846,4,1512 (b) A local governmental unit may own, operate, manage, or lease an electric
13vehicle charging station at which a Level 1 charger or Level 2 charger is available
14to the public if the local governmental unit makes all Level 1 chargers or Level 2
15chargers available for public use free of any charge.
AB846,4,20 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.
AB846,4,25 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:
AB846,5,2
1(a) The electric vehicle charging station receives any approvals from the public
2service commission required under ch. 196.
AB846,5,83 (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.
AB846,5,129 (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.
AB846,4 13Section 4. Chapter 77 (title) of the statutes, as affected by 2023 Wisconsin Act
1412
, is amended to read:
AB846,5,2215 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
AB846,5 23Section 5. 77.52 (13) of the statutes is amended to read:
AB846,6,1024 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).
AB846,6 11Section 6. 77.53 (10) of the statutes is amended to read:
AB846,6,2412 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).
AB846,7 25Section 7. 77.54 (71) of the statutes is created to read:
AB846,7,3
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.
AB846,8 4Section 8. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
5created to read:
AB846,7,66 CHAPTER 77
AB846,7,87 SUBCHAPTER XIII
8 electric vehicle charging tax
AB846,7,9 977.997 Definitions. In this subchapter:
AB846,7,11 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.
AB846,7,12 12(2) “Level 1 charger” has the meaning given in s. 16.9565 (1) (a).
AB846,7,13 13(3) “Level 2 charger” has the meaning given in s. 16.9565 (1) (b).
AB846,7,14 14(4) “Level 3 charger” has the meaning given in s. 16.9565 (1) (c).
AB846,7,16 15(5) “Residence” means a place where a person resides permanently or
16temporarily, except for a hotel, as defined in s. 97.01 (7).
AB846,7,25 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.
AB846,8,2
1(2) No permit under this section is required for an electric vehicle charging
2station located at a residence.
AB846,8,6 377.9972 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.
AB846,8,87 (b) No tax under this section applies to electricity delivered or placed by an
8electric vehicle charging station located at a residence.
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