WISCONSIN (CBS 58) -- Wisconsin's electric vehicle (EV) charging station owners will need to pay their charging tax by July 31. 

On Jan. 1, 2025, Wisconsin implemented an electric vehicle charging tax requiring certain people to register. Registrants must file tax returns biannually and pay excise tax at a rate of 3 cents per kilowatt-hour. The excise tax collected is transferred to Wisconsin's transportation fund.

The Wisconsin Department of Revenue (DOR) issued a reminder to all owners, operators, managers and lessees of EV charging stations that the excise tax return and payment are due by July 31. 

The DOR says the excise tax is due even if the charging station is not available for public use or if there is no charge to the consumer. 

Businesses, governmental units and nonprofit organizations are not exempt from the tax. 

Key Information for EV Charging Station Operators

• Who Must Register and File: Any person who owns, operates, manages or leases an EV charging station that delivers electricity subject to the excise tax must register with DOR and file a return.
• Tax Rate: 3 cents per kilowatt-hour.
• Applicable Chargers:
  • Level 3 chargers.
  • Level 1 or Level 2 chargers installed on or after March 22, 2024.
    
    
• Exemptions:
  • Electricity delivered or placed by EV charging stations located at a temporary or permanent residence (with the exception of hotels).
  • Electricity delivered or placed by a Level 1 or Level 2 charger installed prior to March 22, 2024.
    
    
• Filing Frequency: Returns and payments are due biannually. The first reporting period covers January 1, 2025, through June 30, 2025, with a due date of July 31, 2025. The subsequent reporting period will cover July through December 31, with a due date of January 31, 2026.
  
  
• How to Register and File: Owners, operators, managers or lessees can register using DOR's Online Business Tax Registration system. Registrants can file their tax returns using DOR's My Tax Account.