77.51 (15b), except as provided in s. 77.585 (7), of tangible per77.9964 Administration. (1) The department shall adminsonal property and taxable services sold by a dry cleaning facilister the fees under this subchapter. ity. “Gross receipts” does not include the license fee imposed un(2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. der s. 77.9961 (1m) that is passed on to customers. 71.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (7) “Launder” means to use water and detergent as the main (9), and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to process for cleaning apparel or household fabrics. (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and History: 1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 312; 2005 a. 253; 2009 a. 2; (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 2013 a. 20. 1., 2., and 6., (2) (a) 1. to 3m. and (b) 1. to 3., and (3), 71.87, 77.9961 License and fee. (1) (a) No person may operate a 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (7), 71.92, dry cleaning facility in this state unless the person completes and and 71.93 as they apply to the taxes under ch. 71 apply to the fees submits to the department an application for a license on a form under this subchapter. that the department prescribes. (3) The department shall deposit all of the revenue that it col(b) The department may require, before or after the license is lects under this subchapter in the fund under s. 25.48. issued, that any person who submits an application for a license (4) The department shall reimburse the owner or operator of under par. (a) provide a security deposit to the department. For a formal wear rental firm an amount equal to the sum of any fees purposes of this paragraph, s. 77.61 (2), as it applies to a security paid by the owner or operator under s. 77.9961 (1) prior to Octodeposit related to a seller’s permit, applies to the security deposit ber 29, 1999. required under this subsection. History: 1997 a. 27; 1999 a. 9; 2003 a. 312; 2011 a. 68. (c) Subject to par. (b), the department shall issue a license to each person who completes and submits an application for a li- 77.9965 Sunset. This subchapter does not apply after June cense under par. (a). If a dry cleaning facility is sold, the seller 30, 2032. History: 1997 a. 27. may transfer the license to the buyer. A license is valid until the license is surrendered by the person to whom the license was isSUBCHAPTER XIII sued or transferred or until the license is revoked by the departELECTRIC VEHICLE CHARGING TAX ment as provided in par. (e). A license is valid only for the facility designated by the license and the license holder shall display the license prominently in the facility to which the license 77.997 Definitions. In this subchapter: applies. (1) “Electric vehicle charging station” means a charging sta(d) Section 77.52 (12), as it applies to a person who operates tion for electric vehicles containing a Level 3 charger or containas a seller without a seller’s permit, applies to a person who oper- ing a Level 1 charger, as defined in s. 16.9565 (1) (a), or a Level 2 ates a dry cleaning facility without a license issued under this charger, as defined in s. 16.9565 (1) (b), installed on or after subsection. March 22, 2024. (e) The department may revoke a license issued under this (4) “Level 3 charger” has the meaning given in s. 16.9565 (1) subsection if the person who holds the license fails to comply (c). with any provision of this subchapter related to the fees imposed (4m) “Person” includes local governmental units, as defined under this subchapter or any rule promulgated by the department in s. 66.0442 (1) (d), the state of Wisconsin, and state agencies, as related to the fees imposed under this subchapter, is delinquent defined in s. 16.9565 (1) (d). with respect to taxes imposed by the department, or fails to timely (5) “Residence” means a place where a person resides permafile a return or report with respect to taxes imposed under chs. 71, nently or temporarily, except for a hotel, as defined in s. 97.01 (7). 72, 76, 77, 78, or 139 after having been requested to file the reHistory: 2023 a. 121. turn or report. Section 77.52 (11), as it applies to revoking a seller’s permit, applies to revoking a license issued under this 77.9971 Electric vehicle charging station registration. subsection. (1) Except as provided in sub. (2), no person may deliver or (1m) Every person operating a dry cleaning facility shall pay place, or offer to deliver or place, electricity from an electric vehito the department a fee for each dry cleaning facility that the per- cle charging station owned, operated, managed, or leased by the son operates. The fee shall be paid in installments, as provided in person into the battery or other energy storage device of an elecsub. (2), and each installment is equal to 2.8 percent of the gross tric vehicle unless the person files with the department an applireceipts from the previous 3 months from dry cleaning apparel cation for a registration. Every application for a registration shall and household fabrics, but not from formal wear the facility rents be made upon a form prescribed by the department and shall set to the general public. forth the name under which the applicant intends to operate, the 77.996
May 22, 2026, are designated by NOTES. (Published 5-22-26)
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Updated 23-24 Wis. Stats. SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
location of the applicant’s electric vehicle charging stations, and the other information that the department requires. (2) No registration under this section is required for an electric vehicle charging station located at a residence. (3) At the time that the department approves a registration under this section, the department shall notify the electric provider, as defined in s. 16.957 (1) (f), serving the area in which the electric vehicle charging station is located of the approved registration for the electric vehicle charging station. History: 2023 a. 121.
77.9972 Electric vehicle charging tax. (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 de-
77.9973 AND FEES partment 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). History: 2023 a. 121.
77.9973 Administration. (1) A person holding a registration under s. 77.9971 who owes tax under s. 77.9972 shall maintain records indicating the total number of kilowatt-hours of electricity delivered or placed by each Level 3 charger and by each Level 1 charger, as defined in s. 16.9565 (1) (a), and Level 2 charger, as defined in s. 16.9565 (1) (b), installed on or after March 22, 2024, of the person during the periods described in s. 77.9972 (3), and shall provide those records to the department upon request. (2) Section 77.76 (1) and (2), as it applies to the taxes under subch. V, applies to the tax under this subchapter. (3) The department shall deposit all of the revenue that it collects under this subchapter in the transportation fund under s. 25.40. History: 2023 a. 121; 2025 a. 127.
May 22, 2026, are designated by NOTES. (Published 5-22-26)