(Wisconsin) The Wisconsin Department of Revenue announced the state will be implementing an Electric Vehicle charging tax and registration in 2025.
An excise tax of three centers per kilowatt-hour is due on the electricity delivered or placed into the battery or other energy storage device of an EV by a Level 3 charger, or a Level 1 or Level 2 charger installed on or after March 22, 2024, of an EV charging station. An owner, operator, manager, or lessee of an EV charging station must register with the Wisconsin Department of Revenue using the Online Business Tax Registration prior to delivery or placement of electricity from an EV charging station that is subject to the excise tax.
The registration and excise tax applies regardless of whether the charging station is available for public use and whether there is a charge to the consumer for the electricity from the EV charging station. Excise tax does not apply, and registration is not required for residential EV charging stations, except for hotels.
Addition Electric Vehicle charging tax information can be found HERE.
