Wisconsin Administrative Code
Department of Agriculture, Trade and Consumer Protection
ATCP 90-139 - Trade and Consumer Protection
Chapter ATCP 105 - Sales Below Cost
Subchapter III - Motor Fuel Pricing
Section ATCP 105.21 - Calculating cost of motor fuel

Current through August 26, 2024

For the purpose of calculating the cost of motor fuel under s. 100.30, Stats., the following terms have the following meanings:

(1) "At the close of business on the determination date," as used in s. 100.30 (2) (a), Stats., means the time at which the petroleum price reporting service no longer posts new price data.

Note: As of May, 1998, this time was 4:00 p.m. eastern time for the largest petroleum price reporting service.

(2) "Cost of doing business" means the allocation of all costs of a seller related to sales of motor vehicle fuel meeting all of the following requirements.

(a) Operating costs are allocated between sales of motor vehicle fuel and sales of all other products.

(b) Cost allocations are based on overall average sales of motor vehicle fuel.

(c) Marginal costs or decreasing costs for each additional gallon of fuel sold are excluded in calculating the cost of doing business.

(3) "Terminal located closest to the retail station" or "terminal located closest to the retailer," as used in s. 100.30 (2), Stats., means the closest terminal based on straight line distance, not road distance.

Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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