SB77-SSA1,1104,5
377.9971 Imposition. There is imposed a tax, at the rate of 5% of the gross
4receipts, as defined in s. 77.51 (4), on the sale at retail of adult entertainment
5products and services.
SB77-SSA1,1104,7
677.9972 Administration. (1) The department of revenue shall administer
7the tax under this subchapter.
SB77-SSA1,1104,10
8(2) Sections 77.52 (4), (12) to (14) and (19), 77.58 (1) to (5) and (7), 77.59, 77.60,
977.61 (3), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch.
10III, apply to the tax under this subchapter.
SB77-SSA1,1104,1512
78.005
(6m) "File" means mail or deliver a document that the department
13prescribes to the department or, if the department prescribes another method of
14submitting or another destination, use that other method or submit to that other
15destination.
SB77-SSA1,1104,1817
78.005
(13r) "Sign" means write one's signature or, if the department
18prescribes another method of authenticating, use that other method.
SB77-SSA1,1105,720
78.01
(1) Imposition of tax and by whom paid. An excise tax at the rate
21determined under
s. ss. 78.015
and 78.017 is imposed on all motor vehicle fuel
22received by a supplier for sale in this state, for sale for export to this state or for export
23to this state except as otherwise provided in this chapter. The motor vehicle fuel tax
24is to be computed and paid as provided in this chapter. Except as otherwise provided
25in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect
1from the purchaser of the motor vehicle fuel that is received, and the purchaser shall
2pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed
3by this section on each sale of motor vehicle fuel at the time of the sale, irrespective
4of whether the sale is for cash or on credit. In each subsequent sale or distribution
5of motor vehicle fuel on which the tax has been collected as provided in this
6subsection, the tax collected shall be added to the selling price so that the tax is paid
7ultimately by the user of the motor vehicle fuel.
SB77-SSA1,1105,1310
78.01
(2m) (f) It is sold for off-highway use other than use in a snowmobile,
in 11an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d)
or
12(2g) or
in a recreational motorboat or if no claim for a refund for the tax on the diesel
13fuel may be made under s. 78.75 (1m) (a) 3.
SB77-SSA1, s. 2414n
14Section 2414n. 78.01 (2m) (f) of the statutes, as affected by 1997 Wisconsin
15Act .... (this act), is repealed and recreated to read:
SB77-SSA1,1105,1916
78.01
(2m) (f) It is dyed diesel fuel and is sold for off-highway use other than
17use in a snowmobile, an all-terrain vehicle that is not registered for private use
18under s. 23.33 (2) (d) or (2g) or in a recreational motorboat or if no claim for a refund
19for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.
SB77-SSA1,1105,2521
78.015
(1) Before April 1 the department shall recompute and publish the rate
22for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated
23by multiplying the rate in effect at the time of the calculation by
an amount a rate
24adjustment factor that is obtained by multiplying the amount under sub. (2) by the
25amount under sub. (3)
and multiplying that result by the amount under sub. (3m).
SB77-SSA1,1106,62
78.015
(3m) Divide the number of vehicle miles traveled in this state, as
3calculated by the department of transportation, during the year prior to the year
4during which the calculation is made by the number of vehicle miles traveled in this
5state, as calculated by the department of transportation, during the year 2 years
6prior to the year during which the calculation is made.
SB77-SSA1,1106,9
878.017 Adjustment in 1997. On September 1, 1997, the rate of the tax
9imposed under s. 78.01 (1) is increased by one cent.
SB77-SSA1,1106,1511
78.09
(2) To procure a license, a supplier who holds a valid certificate issued
12under s. 73.03 (50) shall file with the department an application
prescribed and
13furnished by the department and verified signed by the owner of the business if the
14owner is an individual, partnership or unincorporated association or by the
15president and secretary if the owner is a corporation.
SB77-SSA1,1106,2117
78.09
(5) To procure an export license, an exporter who holds a valid certificate
18issued under s. 73.03 (50) shall file with the department an application
prescribed
19and furnished by the department and verified signed by the owner of the business
20if the owner is an individual, partnership or unincorporated association or by the
21president and secretary if the owner is a corporation.
SB77-SSA1, s. 2417
22Section
2417. 78.12 (2) (intro.) of the statutes is renumbered 78.12 (2) and
23amended to read:
SB77-SSA1,1107,324
78.12
(2) Reports of licensees. Each licensee shall, not later than the last day
25of each month, file
with the department, or, if the department so requires, file
1electronically with any state agency that the department specifies, on forms
2prescribed and furnished by the department, a report
that indicates for the month
3before the month during which the report is due
the following:.
SB77-SSA1,1107,76
78.12
(4) (a) 4. Multiply the number of gallons under subd. 3. by the rate under
7s. 78.015
as increased under s. 78.017.
SB77-SSA1,1107,109
78.12
(4) (b) 2. Multiply the number of gallons under subd. 1. by the rate under
10s. 78.015
as increased under s. 78.017.
SB77-SSA1,1108,212
78.12
(5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later
13than the 15th day of the month for motor vehicle fuel sold during the previous month.
14At the option of a wholesaler distributor, a licensed supplier shall allow the
15wholesaler distributor to delay paying the tax to the licensed supplier until the date
16that the tax is due to this state. A wholesaler distributor who makes delayed
17payments shall make the payments by electronic funds transfer. If a wholesaler
18distributor fails to make timely payments, the licensed supplier may terminate the
19right of the wholesaler distributor to make delayed payments. Each licensed
20supplier shall notify the department of each wholesaler distributor who makes
21delayed payments of the tax. The department may require any wholesaler
22distributor who makes delayed payments of the tax to
file with furnish the
23department a surety bond payable to this state in an amount not to exceed 3 times
24the highest estimated monthly tax owed by the wholesaler distributor. Whenever the
25wholesaler distributor pays the licensed supplier, the licensed supplier shall credit
1the wholesaler distributor's account for the amount of tax reduction that results from
2the calculation under s. 78.12 (4) (a) 2.
SB77-SSA1, s. 2420
3Section
2420. 78.12 (5) (b) of the statutes is repealed and recreated to read:
SB77-SSA1,1108,64
78.12
(5) (b) Licensees shall mail or deliver tax revenue to the department or,
5if the department prescribes another method of submitting or another destination,
6use that other method or submit to that other destination.
SB77-SSA1,1108,138
78.20
(1m) Any person who operates a service station, store, garage or other
9place of business within this state for the retail sale of gasoline therefrom who has
10paid the tax required by this subchapter on the gasoline received into that person's
11storage at such place of business shall be reimbursed and repaid 0.5% of such tax to
12cover shrinkage and evaporation losses upon making and filing a claim
with the
13department on forms prescribed and furnished by it.
SB77-SSA1,1108,2415
78.20
(4) On the filing of a claim under sub. (3), accompanied by the invoice or
16a list of purchases, the department shall determine the amount of refund due. The
17department may make such investigation of the correctness of the facts stated in
18such claim as it deems necessary. When the department has approved such claim
19it shall
pay reimburse the claimant
the reimbursement herein provided under this
20section out of the moneys collected under this chapter to be used for carrying out this
21section. No claim for refund shall be denied or the payment thereof withheld for
22failure of the invoice or list of purchases to show the amount of the Wisconsin motor
23vehicle fuel tax on the gasoline as a separate item if the amount of such tax is
24determinable from the information stated on the invoice or list of purchases.
SB77-SSA1,1109,7
178.22
(1) Floor tax imposed. On the date any motor vehicle fuel tax rate change
2becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who
3is in possession of any motor vehicle fuel held for sale or resale and on which the
4motor vehicle fuel tax already has been imposed. The person shall determine the
5volume of motor vehicle fuel and shall file
with the department by the 15th day of
6the month in which the new tax rate becomes effective a return, together with any
7tax due on it, determined in accordance with sub. (2).
SB77-SSA1,1109,1811
78.22
(4) Late filing fee. Any person who fails to file a motor vehicle fuel floor
12tax return when due shall pay a late filing fee of $10. A return
shall be considered 13that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st
14class postage duly prepaid and the envelope is officially postmarked on the date due
15and the return is actually received by the department
or at the destination that the
16department prescribes within 5 days of the due date.
A return that is not mailed is
17timely if it is received on or before the due date by the department or at the
18destination that the department prescribes.
SB77-SSA1,1109,2320
78.39
(4m) "File" means mail or deliver a document that the department
21prescribes to the department or, if the department prescribes another method of
22submitting or another destination, use that other method or submit to that other
23destination.
SB77-SSA1,1110,14
178.40
(1) Imposition of tax and by whom paid. An excise tax at the rate
2determined under
s. ss. 78.405
and 78.407 is imposed on the use of alternate fuels.
3The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into
4supply tanks of motor vehicles in this state, attaches at the time of delivery and shall
5be collected by the dealer from the alternate fuels user and shall be paid to the
6department. The tax, with respect to alternate fuels acquired by any alternate fuels
7user other than by delivery by an alternate fuel dealer into a fuel supply tank of a
8motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for
9private use under s. 23.33 (2) (d)
or (2g) or a recreational motorboat, attaches at the
10time of the use of the fuel and shall be paid to the department by the user. The
11department may permit any supplier of alternate fuels to report and pay to the
12department the tax on alternate fuels delivered into the storage facility of an
13alternate fuels user or retailer which will be consumed for alternate fuels tax
14purposes or sold at retail.
SB77-SSA1,1110,17
1678.407 Adjustment in 1997. On September 1, 1997, the rate of the tax
17imposed under s. 78.40 (1) is increased by one cent.
SB77-SSA1,1111,619
78.49
(1) (a) For the purpose of determining the amount of liability to the state
20for the tax under this subchapter, except as provided in par. (b), each alternate fuels
21licensee shall, not later than the last day of each month, file a monthly report for the
22next preceding month
with the department on forms furnished and prescribed by it.
23Such report shall contain a declaration by the licensee that the statements contained
24therein are accurate and are a true return of the amount of the alternate fuels tax
25due and shall be
subscribed signed by the licensee or the licensee's duly authorized
1agent.
The report shall show, with reference to each location at which an alternate
2fuel is delivered or placed by such licensee into a fuel supply tank of any motor
3vehicle, the information that the department reasonably requires for the proper
4administration and enforcement of the tax under this subchapter. The department
5shall give due consideration to the varying types of operations and transactions in
6specifying the information required.
SB77-SSA1,1111,88
78.55
(2g) "Department" means the department of revenue.
SB77-SSA1,1111,1310
78.55
(2r) "File" means mail or deliver a document that the department
11prescribes to the department or, if the department prescribes another method of
12submitting or another destination, use that other method or submit to that other
13destination.
SB77-SSA1,1111,1615
78.55
(6) "Sign" means write one's signature or, if the department prescribes
16another method of authenticating, use that other method.
SB77-SSA1,1112,3
1878.555 Tax imposed; rate; collected. An excise tax of
6 6.5 cents per gallon
19is imposed on all general aviation fuel sold, used or distributed in this state except
20as otherwise provided in this chapter. The general aviation fuel tax is to be computed
21and paid as provided in this chapter. Except as otherwise provided in this chapter,
22the general aviation fuel licensee, shall collect from the purchaser and the purchaser
23shall pay to the licensee the tax imposed by this section on each sale of general
24aviation fuel by the licensee at the time of the sale, irrespective of whether the sale
25is for cash or on credit. In each subsequent sale or distribution of general aviation
1fuel on which the tax has been collected as provided in this subsection, the tax
2collected shall be added to the selling price so that the tax is paid ultimately by the
3user of the general aviation fuel.
SB77-SSA1,1112,185
78.58
(1) (a) For the purpose of determining the amount of the licensee's
6liability to the state for the tax imposed by this subchapter, except as provided in par.
7(b), each general aviation fuel licensee shall, not later than the 20th day of each
8month, file a monthly report for the next preceding month
with the department on
9forms furnished and prescribed by it. The report shall contain a declaration by the
10licensee that the statements contained therein are accurate and are a true return of
11the amount of general aviation fuel tax due and shall be subscribed by the. The 12licensee or the licensee's duly authorized agent
. The report shall show, with
13reference to each location at which general aviation fuel is delivered or placed by the
14licensee into a fuel supply tank of any aircraft, such information as the department
15may reasonably require for the proper administration and enforcement of the
16general aviation fuel tax. The department shall give due consideration to the varying
17types of operations and transactions in specifying the information required shall sign
18the report.
SB77-SSA1,1113,220
78.58
(3) Computation of tax. Each general aviation fuel licensee at the time
21of making the monthly or quarterly report shall compute and pay to the public
22depository if one has been designated under s. 78.585, but otherwise directly to the
23department, the full amount of the general aviation fuel tax for the next preceding
24month or quarter, which shall be computed as follows: the number of gallons of
25general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk
1storage facilities by the general aviation fuel licensee, multiplied by
0.06 0.065 and
2the resulting figure expressed in dollars.
SB77-SSA1, s. 2434r
3Section 2434r. 78.58 (3) of the statutes, as affected by 1997 Wisconsin Act ....
4(this act), is repealed and recreated to read:
SB77-SSA1,1113,105
78.58
(3) Computation of tax. Each general aviation fuel licensee at the time
6of making the monthly or quarterly report shall compute and pay the full amount of
7the general aviation fuel tax for the next preceding month or quarter, which shall be
8computed as follows: the number of gallons of general aviation fuel placed into the
9fuel supply tanks of an aircraft or into bulk storage facilities by the general aviation
10fuel licensee, multiplied by 0.065 and the resulting figure expressed in dollars.
SB77-SSA1,1113,1713
78.59
(2) Final report. Every general aviation fuel licensee shall, upon such
14cessation, sale or transfer of the business or upon the cancellation or revocation of
15a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes
16and penalties due the state.
Such payment shall be to the public depository if one
17has been designated under s. 78.585, but otherwise to the department.
SB77-SSA1,1113,2119
78.66
(4) The department may require any person who keeps records in
20machine-readable form for federal fuel tax purposes to keep those records in the
21same form for purposes of the taxes under this chapter.
SB77-SSA1,1114,223
78.73
(1) (dm)
Presents an exemption certificate under s. 78.01 (2) (e) or 78.40
24(2) (d), or obtains Obtains motor vehicle fuel tax-free under s. 78.01 (2) (f)
, and uses
1the fuel obtained tax-free
on the basis of the certificate in a manner other than the
2manner for which the
certificate was issued fuel was purchased;
SB77-SSA1,1114,114
78.75
(1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses
5motor vehicle fuel or an alternate fuel upon which has been paid the tax required
6under this chapter, for the purpose of operating a taxicab for the transportation of
7passengers, for the purpose of operating a motorboat exempt from registration as a
8motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other
9than operating a motor vehicle upon the public highways, shall be reimbursed and
10repaid the amount of the tax paid upon making and filing a claim
with the
11department if the claim is for the tax on 100 gallons or more.
SB77-SSA1,1114,1713
78.75
(1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel
14upon which has been paid the tax required under this chapter for the purpose of
15operating an all-terrain vehicle, as defined under s. 340.01 (2g), may not be
16reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is
17registered for private use under s. 23.33 (2) (d)
or (2g).
SB77-SSA1,1115,719
78.75
(1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms
20prescribed and furnished by the department. The forms shall indicate that refunds
21are not available for motor vehicle fuel or alternate fuels used for motorboats, except
22motorboats exempt from registration as motor vehicles under s. 341.05 (20) and
23recreational motorboats, or motor vehicle fuel or alternate fuels used for
24snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels
25tax payments are used for snowmobile trails and areas. The forms shall indicate that
1refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain
2vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2)
3(d)
or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or
4alternate fuels tax payments are used for all-terrain vehicle trails and areas. The
5forms shall also indicate that refunds are not available for the tax on less than 100
6gallons. The department shall distribute forms in sufficient quantities to each
7county clerk.
SB77-SSA1, s. 2442
8Section
2442. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin
9Act .... (this act), is repealed and recreated to read:
SB77-SSA1,1115,2210
78.75
(1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall
11indicate that refunds are not available for motor vehicle fuel or alternate fuels used
12for motorboats, except motorboats exempt from registration as motor vehicles under
13s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels
14used for snowmobiles and that the estimated snowmobile motor vehicle fuel or
15alternate fuels tax payments are used for snowmobile trails and areas. The forms
16shall indicate that refunds are not available for motor vehicle fuel or alternate fuels
17used for all-terrain vehicles unless the all-terrain vehicle is registered for private
18use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle
19motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle
20trails and areas. The forms shall also indicate that refunds are not available for the
21tax on less than 100 gallons. The department shall distribute forms in sufficient
22quantities to each county clerk.
SB77-SSA1,1116,2324
78.75
(1m) (c) The seller, upon request, shall furnish each purchaser with an
25invoice prepared at the time of delivery, and the purchaser shall send that invoice or
1a list of purchases to the department when making a claim for refund. The invoice
2shall contain the following information: date of sale; name and address of seller;
3name of purchaser, which name must be the name of the claimant; number of gallons
4purchased; the type of fuel; the purchase price; and the amount of Wisconsin motor
5vehicle fuel or alternate fuels tax
paid as a separate item. If the purchaser sends
6invoices to the department, the purchaser shall send a separate invoice for each sale
7and delivery, and the invoice shall be legibly written and shall comply with the
8foregoing requirements. If the purchaser sends a list of purchases to the department,
9the purchaser shall retain for 4 years the invoices that are evidence of those
10purchases and allow the department to inspect them. The claim shall state whether
11or not the applicant owns an automobile or truck or any other motor-driven
12machinery or appliance which consumes motor vehicle fuel or an alternate fuel; the
13total number of gallons of motor vehicle fuel or alternate fuel purchased; the number
14of gallons of such motor vehicle fuel or alternate fuel purchased on which refund is
15claimed; a detailed statement of the consumption of such motor vehicle fuel or
16alternate fuel on which a refund is claimed, describing the machinery, equipment or
17appliance in which consumed, giving the serial or manufacturer's number of the
18motor and the approximate number of gallons consumed in each; or if such fuel were
19not consumed in any such machinery, equipment or appliance, then a description of
20the purposes for which the fuel was consumed with the approximate number of
21gallons consumed for each purpose; a statement whether or not deduction has been
22made for motor vehicle fuel or alternate fuels consumed in applicant's automobile or
23truck; and such other information as the department deems necessary.
SB77-SSA1,1117,9
178.75
(1m) (e) On the filing of a claim under par. (a), accompanied by the invoice
2or list of purchases, the department shall determine the amount of refund due. The
3department may make such investigation of the correctness of the facts stated in
4such claim as it deems necessary and may require a claimant to submit records to
5substantiate the claim. When the department has approved such claim, it shall
pay 6reimburse the claimant
the reimbursement herein provided out of the moneys
7collected under this chapter to be used for carrying out this section. No refund shall
8be claimed by or allowed to any person on account of any motor vehicle fuel or
9alternate fuel carried from this state in the ordinary fuel tank of a motor vehicle.
SB77-SSA1,1117,1711
78.78
(3) Any transporter who fails to file timely a report required under this
12section shall pay to the department a late filing fee of $10. A report
that is mailed 13is timely if it is mailed in a properly addressed envelope with 1st class postage, if the
14envelope is postmarked on or before the due date and if the report is received by the
15department
or at the destination that the department prescribes within 5 days after
16the due date.
A report that is not mailed is timely if it is received on or before the
17due date by the department or at the destination that the department prescribes.