AB827: Bill Text

LRB-3408/1

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2003 - 2004 LEGISLATURE

2003 Assembly BILL 827

February 9, 2004 - Introduced by Representatives Plouff, Sinicki, Turner, Pope-Roberts, Jeskewitz, Miller, Pocan, Berceau, J. Lehman, Staskunas, Stone, Shilling, Bies and Gronemus, cosponsored by Senators Hansen and Lassa. Referred to Joint Survey Committee on Tax Exemptions.

AB827,1,3 An Act to create 78.01 (2) (g), 78.01 (2) (gm), 78.01 (2m) (h) and 78.01 (2m) (hm) of the statutes; relating to: exempting 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 or sold to and used by a person who transports students to and from school activities pursuant to a contract with the school district.

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:

AB827, s. 1 Section 1. 78.01 (2) (g) of the statutes is created to read:

AB827,2,1 78.01 (2) (g) Gasoline sold to and used by a school district in this state.

AB827, s. 2 Section 2. 78.01 (2) (gm) of the statutes is created to read:

AB827,2,5 78.01 (2) (gm) Gasoline sold to a person who transports students to and from school activities pursuant to a contract with a school district and used by the person for such transportation.

AB827, s. 3 Section 3. 78.01 (2m) (h) of the statutes is created to read:

AB827,2,7 78.01 (2m) (h) It is sold to and used by a school district in this state.

AB827, s. 4 Section 4. 78.01 (2m) (hm) of the statutes is created to read:

AB827,2,11 78.01 (2m) (hm) It is sold to a person who transports students to and from school activities pursuant to a contract with a school district and used by the person for such transportation.

AB827, s. 5 Section 5. Effective date.

AB827,2,13 (1) This act takes effect on July 1, 2004.

AB827,2,14 (End)