Definitions

Wis. Stat. § 77.997, under TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; ELECTRIC VEHICLE CHARGING TAX.

Wis. Stat. § 77.997

77.997 Definitions. In this subchapter: 77.997(1m)(1m) “Electric vehicle” has the meaning given in 23 CFR 680.104. 77.997(2)(2) “Electric vehicle charging station” means a charging station for electric vehicles containing a Level 3 charger or containing 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. 77.997(4)(4) “Level 3 charger” has the meaning given in s. 16.9565 (1) (c). 77.997(4m)(4m) “Person” includes local governmental units, as defined in s. 66.0442 (1) (d), the state of Wisconsin, and state agencies, as defined in s. 16.9565 (1) (d). 77.997(5)(5) “Residence” means a place where a person resides permanently or temporarily, except for a hotel, as defined in s. 97.01 (7).