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.

77.9973(2)

# (2)

Section 77.76 (1) and (2) , as it applies to the taxes under subch. V , applies to the tax under this subchapter, except that ss. 77.52 (7) , 77.58 (3) (a) , and 77.61 (19m) (a) , as they apply to a single-owner entity that is disregarded as a separate entity under ch. 71 , do not apply to this subchapter.

77.9973(3)

# (3)

The department shall deposit all of the revenue that it collects under this subchapter in the transportation fund under s. 25.40 .