Wisconsin’s new state tax of 3 cents per kilowatt hour on electricity sales for electric vehicles takes effect January 1.

Any owner, operator, manager or lessee of an electric vehicle charging station must now register with the Wisconsin Department of Revenue’s online business tax registration if the charging station is subject to the tax.

“The excise tax represents a critical revenue source for maintaining Wisconsin’s roads and infrastructure,” said Department of Revenue Secretary-designate David Casey. “This will help ensure continued funding for road repair and construction as Wisconsin drivers increasingly shift to electric vehicles, while creating a more equitable system in which all drivers contribute to the costs of “road maintenance.”

Wisconsin Governor Tony Evers signed law 121 was signed into law in March to ensure that electric vehicle owners contribute fairly to road repairs.

WisDOT estimated tax That could result in $27,000 in taxes per year, while the Department of Revenue said it could bring in up to $930,000 per year.

The owner of the charging station must register and the excise tax applies regardless of whether the charging station is available for public use and whether electricity from the electric vehicle charging station is billed to the consumer.

Hotels must also register charging stations.

Excise tax does not apply and registration is not required for residential electric vehicle charging stations.