(1) (a) Except as provided in par. (b), a tax is imposed at the rate of 3 cents per kilowatt-hour on the electricity delivered or placed by a Level 3 charger of an electric vehicle charging station into the battery or other energy storage device of an electric vehicle. (am) 1. Except as provided in par. (b), a tax is imposed at the rate of 3 cents per kilowatt-hour on the electricity delivered or placed by a Level 1 charger, as defined in s. 16.9565 (1) (a), or a Level 2 charger, as defined in s. 16.9565 (1) (b), of an electric vehicle charging station into the battery or other energy storage device of an electric vehicle. 2. The tax imposed under this paragraph applies only to a Level 1 charger, as defined in s. 16.9565 (1) (a) , or a Level 2 charger, as defined in s. 16.9565 (1) (b) , installed on or after March 22, 2024. (b) No tax under this section applies to electricity delivered or placed by a Level 3 charger of an electric vehicle charging station located at a residence. (c) The tax imposed under this section applies regardless of whether or not a person holding a registration under s. 77.9971 charges for the electricity delivered or placed by the person’s Level 3 charger at an electric vehicle charging station. (2) (a) The tax imposed under this section attaches at the time of the delivery or placement of electricity and shall be paid to the department by the person holding the registration under s. 77.9971 in the form and manner prescribed by the department. (b) The tax imposed under this section is payable to the department and due by July 31 for the period beginning on January 1 and ending on June 30, and by January 31 for the period beginning on July 1 and ending on December 31. (3) Biannually, a person holding a registration under s. 77.9971 who owes tax under this section shall file a return in the form and manner prescribed by the department containing all of the following by July 31 for the period beginning on January 1 and ending on June 30 and by January 31 for the period beginning on July 1 and ending on December 31: (a) The person’s name and registration identification number. (b) The location of each of the person’s electric vehicle charging stations. (c) The total number of kilowatt-hours of electricity delivered or placed by the Level 3 chargers of electric vehicle charging stations into the battery or other energy storage device of an electric vehicle at each location identified in par. (b). (d) The total number of kilowatt-hours of electricity delivered or placed by the Level 1 chargers, as defined in s. 16.9565 (1) (a), and the Level 2 chargers, as defined in s. 16.9565 (1) (b), installed on or after March 22, 2024, of electric vehicle charging stations into the battery or other energy storage device of an electric vehicle at each location identified in par. (b).
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