2001 - 2002 LEGISLATURE
May 15, 2001 - Introduced by Representatives Friske, Meyerhofer, Jensen,
Huber, Montgomery, D. Meyer, Starzyk, Bies, Loeffelholz, Krawczyk,
Freese, Ainsworth, Ott, Petrowski, Seratti, Olsen, Musser, Walker,
Townsend, Wade, Urban, Powers, Pettis, Gunderson, Hoven, Stone, Leibham,
Gronemus, Plale, Pocan, Staskunas, J. Lehman, Lassa, La Fave, Plouff,
Shilling and Turner, cosponsored by Senators Hansen, Plache,
Grobschmidt, Huelsman and Harsdorf. Referred to Committee on
Transportation. Referred to joint survey committee on Tax Exemptions.
1An Act to create
78.01 (2) (g) and 78.01 (2m) (h) of the statutes; relating to:
2exempting school districts from the motor vehicle fuel tax.
Analysis by the Legislative Reference Bureau
Under current law, an excise tax is imposed, generally, on gasoline and diesel
fuel received by a fuel supplier for sale in this state, for export to this state, or for sale
for export to this state. Annually, the department of revenue adjusts the excise tax
rate based on the U.S. consumer price index. The excise tax on gasoline and diesel
fuel is passed on to the consumer of the gasoline or diesel fuel.
This bill creates an excise tax exemption on gasoline or diesel fuel sold to and
used by a school district in this state.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB400, s. 1
78.01 (2) (g) of the statutes is created to read:
(g) Gasoline sold to and used by a school district in this state.
AB400, s. 2
78.01 (2m) (h) of the statutes is created to read:
(h) It is sold to and used by a school district in this state.
This act takes effect on July 1, 2001.