New Wisconsin Excise Tax to Charge 3 Cents per kWh for EV Charging Stations Starting January 1, 2025
MADISON, Wis. – Starting January 1, 2025, Wisconsin will implement a new excise tax on electric vehicle (EV) charging, as announced by the Wisconsin Department of Revenue. Under the stipulations of the recently enacted 2023 Wisconsin Act 121, this tax imposes a 3-cent per kilowatt-hour charge on electricity delivered to EVs at charging stations. The tax applies specifically to Level 3 chargers and to Level 1 or Level 2 chargers installed on or after March 22, 2024.
The law mandates that all owners, operators, managers, or lessees of EV charging stations register with the Department of Revenue through the Online Business Tax Registration system. Registration must be completed before electricity is delivered or placed into an EV battery at stations subject to the tax.
The excise tax applies to charging stations irrespective of public access or whether consumers are charged for the electricity. However, the tax and registration requirement does not extend to residential EV charging stations, with the exception of those located at hotels.
This new tax marks a notable shift in Wisconsin’s approach to EV infrastructure, aiming to address the costs associated with increased electric vehicle use on state highways.