LRB-2769/1
JS:kmg:km
1995 - 1996 LEGISLATURE
May 5, 1995 - Introduced by Representatives Duff, Hahn, Albers, Ott and
Skindrud. Referred to Committee on Ways and Means.
AB353,1,2
1An Act to repeal and recreate 78.405 of the statutes;
relating to: the rate for
2the alternate fuels tax.
Analysis by the Legislative Reference Bureau
Under current law, the rate for the tax on alternate fuels (fuels, other than
motor vehicle fuel, that are used to propel motor vehicles) is the same as the rate for
the tax on motor vehicle fuel. Under this bill, the rate for the tax on alternate fuels
is in the same proportion to the rate for the tax on motor vehicle fuel as the proportion
of the British thermal units per gallon of the two kinds of fuels. The department of
revenue, by rule, sets the rate for the alternate fuel tax annually. The rate changes
on April 1, the date when the new rate for the motor vehicle fuel tax is effective.
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:
AB353, s. 1
3Section
1. 78.405 of the statutes is repealed and recreated to read:
AB353,1,5
478.405 Annual adjustment of the tax rate. (1) The department annually
5shall calculate the rate for the tax under s. 78.40 as follows:
AB353,1,76
(a) Determine the average number of British thermal units per gallon
7generated by motor vehicle fuel.
AB353,1,98
(b) Determine the average number of British thermal units per gallon
9generated by each kind of alternate fuel that is sold in this state.
AB353,2,2
1(c) For each kind of alternate fuel sold in this state, divide the result under par.
2(b) by the result under par. (a).
AB353,2,53
(d) For each kind of alternate fuel sold in this state, multiply the result under
4par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for
5the current year under s. 78.015.
AB353,2,7
6(2) The rates determined under sub. (1) are effective on the April 1 after they
7are calculated.
AB353,2,9
9(1)
This act takes effect on the March 1 after publication.
