Electric Vehicle (EV) Charger Tax

Persons who deliver or place electricity from an EV charger into the battery or other energy storage device of an EV must pay an excise tax of $0.03 per kilowatt-hour (kWh) of electricity used to charge the EV. The tax must be added to the selling price charged by the station operator.

Additionally, any person who owns or operates an EV charger subject to this tax must register with the Wisconsin Department of Revenue before delivering or placing electricity into an EV. Exemptions and additional conditions may apply.

(Reference Wisconsin Statute 77.9971 and 77.9972)