Wisconsin electric vehicle charging tax implemented for 2025
PASADENA, CALIFORNIA - SEPTEMBER 23: A Nissan LEAF electric vehicle (EV) recharges at a charging station on September 23, 2024 in Pasadena, California. The California Air Resources Board announced that California’s carbon dioxide emissions dropped 2.
MADISON, Wis. - The Wisconsin Department of Revenue revealed on Thursday, Nov. 14 that a new excise tax effective Jan. 1, 2025, establishes an electric vehicle (EV) charging tax and requires certain persons to register for the new tax.
As stipulated by 2023 Wisconsin Act 121, an excise tax of 3 cents 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.
A news release says 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.
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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.