Starting January 1, 2025, Wisconsin will implement an excise tax of 3 cents per kilowatt-hour on electricity delivered to electric vehicles (EVs) via certain charging stations. This includes Level 3 chargers and Level 1 or 2 chargers installed after March 22, 2024, per 2023 Wisconsin Act 121.
Key points:
Registration Required: Owners or operators of EV charging stations must register with the Wisconsin Department of Revenue via the Online Business Tax Registration before supplying taxed electricity.
Applies Broadly: The tax applies to all eligible charging stations, regardless of public or private use or whether users are charged.
Exemptions: Residential EV chargers are exempt unless located at hotels.
The tax aims to fund roadway maintenance as EV adoption rises, ensuring drivers contribute fairly to infrastructure costs, according to Revenue Secretary Designee David Casey.