Wisconsin Administrative Code
Department of Revenue
Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation
Section Tax 4.10 - Motor vehicle fuel tax liability
Universal Citation: WI Admin Code ยง Tax 4.10
Current through August 26, 2024
(1) PURPOSE. This section clarifies the tax liability on all sales of motor vehicle fuel produced, refined, blended, manufactured or imported into Wisconsin.
(2) DEFINITION. In this section, "position holder" has the meaning specified in the federal internal revenue service regulations, 26 CFR 48.4081-1(m).
(3) IMPOSITION. The tax on all motor vehicle fuel, either gasoline or undyed diesel fuel, shall be paid to the department by suppliers required to be licensed with the department, as follows:
(a)
Fuel withdrawn from a Wisconsin
marine terminal or pipeline terminal. The motor vehicle fuel tax on
gasoline and undyed diesel fuel withdrawn from a Wisconsin marine terminal or
pipeline terminal shall be paid by the position holder.
(b)
Imported fuel. Gasoline
and undyed diesel fuel imported into Wisconsin is subject to the motor vehicle
fuel tax and shall be paid by the supplier when either of the following
conditions applies:
1. The product is placed
into a transport truck whose destination is a Wisconsin location other than a
pipeline terminal or refinery. The bill of lading prepared by the out-of-state
terminal operator shall clearly indicate Wisconsin as the destination state.
The tax shall be paid by the position holder at the out-of-state
terminal.
2. The product is
transported across the state line by a supplier from an out-of-state bulk plant
in a transporting vehicle. The sales invoice shall clearly indicate Wisconsin
as the destination state and that the tax shall be paid by the
supplier.
(c)
Blending components. Any product that is not a motor vehicle
fuel and is blended as a component part of motor vehicle fuel other than at a
refinery, marine terminal, pipeline terminal or place of manufacture is subject
to tax at the time and place of blending. The tax on the component part shall
be paid by the person who owns the motor vehicle fuel when blending is
completed.
This section interprets s. 78.07, Stats.
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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