A new excise tax effective which as effective January 1, 2025, establishes an electric vehicle charging tax and requires certain people to register for the new tax.

An excise tax of three 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.

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 excise tax does not apply, and registration is not required for residential EV charging stations, except for hotels. "The excise tax represents a crucial source of revenue for maintaining Wisconsin's roadways and infrastructure," according to Department of Revenue Secretary Designee David Casey. "It will help ensure continued funding for road repairs and construction as Wisconsin drivers increasingly make the switch to electric vehicles, while creating a more equitable system in which all drivers contribute to road maintenance costs."