77.997 Definitions. In this subchapter: applies. (1m) “Electric vehicle” has the meaning given in 23 CFR (d) Section 77.52 (12), as it applies to a person who operates 680.104. as a seller without a seller’s permit, applies to a person who oper(2) “Electric vehicle charging station” means a charging staates a dry cleaning facility without a license issued under this tion for electric vehicles containing a Level 3 charger or containsubsection. (e) The department may revoke a license issued under this ing a Level 1 charger, as defined in s. 16.9565 (1) (a), or a Level 2 subsection if the person who holds the license fails to comply charger, as defined in s. 16.9565 (1) (b), installed on or after with any provision of this subchapter related to the fees imposed March 22, 2024. (4) “Level 3 charger” has the meaning given in s. 16.9565 (1) under this subchapter or any rule promulgated by the department related to the fees imposed under this subchapter, is delinquent (c). (4m) “Person” includes local governmental units, as defined with respect to taxes imposed by the department, or fails to timely file a return or report with respect to taxes imposed under chs. 71, in s. 66.0442 (1) (d), the state of Wisconsin, and state agencies, as 72, 76, 77, 78, or 139 after having been requested to file the re- defined in s. 16.9565 (1) (d). SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
(5) “Residence” means a place where a person resides permanently or temporarily, except for a hotel, as defined in s. 97.01 (7). History: 2023 a. 121; 2025 a. 211.