2025 Wisconsin Statutes & Annotations
Chapter 77 - 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.
77.9973 - Administration.

Universal Citation:
WI Stat § 77.9973 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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 January 1, 2025, [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.

NOTE: The correct date is shown in brackets. Corrective legislation is pending.

(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.

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