Electric Vehicle Charging Tax Common Questions

1. ​What is the electric vehicle charging tax?


2. Who is subject to the electric vehicle charging tax?


3. Who must register their electric vehicle charging station?


4. Does a governmental unit or a nonprofit organization have to register and pay the excise tax?


5. If the owner and operator of a charging station is a single-owner entity that is disregarded as a separate entity for income tax purposes (e.g., a single-member limited liability company), who should register and file the excise tax returns?


6. What is an electric vehicle charging station?


7. When is a Level 1 or Level 2 charger considered installed for purposes of the excise tax?


8. What is an electric vehicle for the purposes of the excise tax?


9. Is a hybrid vehicle considered an electric vehicle?


10. My electric vehicle has a portable charger that I can plug into any standard electrical outlet. Is the electricity delivered into the battery of my electric vehicle subject to the excise tax?


11. What do I do if my electric vehicle charger is not capable of tracking kilowatt-hours delivered or placed?


12. Our electric vehicle charging station is provided to the public free of charge. Are we subject to the excise tax?


13. The only vehicles charged at our electric vehicle charging station are fleet vehicles owned by the station owner; the charging stations are not available to the public. Are we subject to the excise tax?


14. Is excise tax due on the sale of electricity from a utility provider to an owner/operator of an electric vehicle charging station?


15. Is sales/use tax due on the sale of electricity from a utility provider to an owner/operator of an EV charging station?


16. Where can I find more information about Wisconsin's electric vehicle charging tax?

1. What is the electric vehicle charging tax?

   Effective January 1, 2025, Wisconsin law imposes an excise tax of 3 cents per kilowatt-hour (kWh) of electricity delivered or placed by certain electric vehicle charging stations into the battery of an electric vehicle (sec. 77.9972, Wis. Stats.).

2. Who is subject to the electric vehicle charging tax?

   Any person who delivers, places, or offers to deliver or place, electricity from an electric vehicle charging station owned operated, managed, or leased by the person, must register with department.

3. Who must register their electric vehicle charging station?

   Any person who delivers, places, or offers to deliver or place, electricity from an electric vehicle charging station owned, operated, managed, or leased by the person must register with the department. More than one person may be liable for registration and excise tax on the electricity delivered by an electric vehicle charging station. However, only one person should register and pay the tax. If the tax is not paid, the department may hold either party liable for the tax.

   A person is not required to register an electric vehicle charging station if either of the following apply:

   • The electric vehicle charging station is located at a residence.
   • All of the chargers of the electric vehicle charging station are Level 1 or Level 2 chargers installed prior to March 22, 2024.
     
     
4. Does a governmental unit or a nonprofit organization have to register and pay the excise tax?

   Yes. Any person that owns, operates, manages, or leases an electric vehicle charging station must register and pay the tax, unless either of the two exceptions in Question 3 above applies.

   Governmental units and nonprofit organizations are not exempt from the registration and tax.

5. If the owner and operator of a charging station is a single-owner entity that is disregarded as a separate entity for income tax purposes (e.g., a single-member limited liability company), who should register and file the excise tax returns?

   The entity (e.g., the LLC) should register and file returns under the entity's name and federal identification number.

6. What is an electric vehicle charging station?

   An electric vehicle charging station is a location that contains one or more of the following chargers for electric vehicles:

   • Level 3 charger
   • Level 1 or Level 2 charger installed on or after March 22, 2024
     
     

   Note: Level 1, 2, and 3 chargers are defined in sec. 16.9565(1), Wis. Stats.

7. When is a Level 1 or Level 2 charger considered installed for purposes of the excise tax?

   An electric vehicle charger is considered installed if the charger is capable of delivering electricity into the battery or other energy storage device of an electric vehicle.

8. What is an electric vehicle for the purposes of the excise tax?

   Electric vehicle has the meaning given in the code of federal regulations under 23 CFR 680.104 and means a motor vehicle that is either partially or fully powered on electric power received from an external power source. An electric vehicle does not include golf carts, electric bicycles, or other micromobility devices.

9. Is a hybrid vehicle considered an electric vehicle?

   Hybrid vehicles that can be partially or fully powered by electric power received from an external power source are considered an electric vehicle. These types of vehicles are often called plug-in hybrids or PHEVs.

10. My electric vehicle has a portable charger that I can plug into any standard electrical outlet. Is the electricity delivered into the battery of my electric vehicle subject to the excise tax?

    No. The electricity delivered by a portable charger that is not at an electric vehicle charging station is not subject to the excise tax.

11. What do I do if my electric vehicle charger is not capable of tracking kilowatt-hours delivered or placed?

    A person holding a registration must maintain records indicating the total number of kilowatt-hours of electricity delivered or placed by each charger that is subject to tax and shall provide those records to the department upon request (sec. 77.9973(1), Wis. Stats.).

    Many chargers can provide data on the usage - often through a software application connected to the charger. Additionally, there are products available that can record electricity delivered through a particular electrical circuit, outside of those provided by an electric utility or the electric vehicle charger manufacturer.

12. Our electric vehicle charging station is provided to the public free of charge. Are we subject to the excise tax?

    Yes. The excise tax applies regardless of whether the operator charges for the electricity. The owner or operator of the charging station must register and remit the tax.

13. The only vehicles charged at our electric vehicle charging station are fleet vehicles owned by the station owner; the charging stations are not available to the public. Are we subject to the excise tax?

    Yes. The excise tax applies regardless of whether the charging stations are available to the public. The owner or operator of the charging station must register and remit the tax.

14. Is excise tax due on the sale of electricity from a utility provider to an owner/operator of an electric vehicle charging station?

    No. The excise tax is imposed on the electricity delivered or placed into the battery or other energy storage device of an electric vehicle by a:

    • Level 3 charger
    • Level 1 or Level 2 charger installed on or after March 22, 2024
      
      

    In this example, the electricity is delivered by a utility provider to an electric vehicle charging station.

15. Is sales/use tax due on the sale of electricity from a utility provider to an owner/operator of an EV charging station?

    Yes, unless an exemption applies. Appendix 1 and 2 in the back of Publication 305, Electric Vehicle Charging Tax Information, helps owners and operators of charging stations determine if the electricity is subject to sales/use tax or excise tax.

16. Where can I find more information about Wisconsin's electric vehicle charging tax?

    Information about Wisconsin's electric vehicle charging tax, including information about how to register, file and pay, is found on the department's website at Electric Vehicle Charging Tax.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of June 2, 2026: secs. 71.47(11) and 76.633, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100329

June 2​, 2026