AB112: Bill Text

LRB-0064/1

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2007 - 2008 LEGISLATURE

2007 Assembly BILL 112

February 22, 2007 - Introduced by Representatives Bies, Ballweg, Staskunas, Albers, Boyle, Gronemus, Gunderson, Kleefisch, Lothian, Mursau, Musser, Nass, Nygren, A. Ott, Owens, Petrowski, Townsend and Van Roy, cosponsored by Senators A. Lasee, Carpenter, Lehman, Olsen, Plale and Roessler. Referred to Committee on Transportation.

AB112,1,3 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 to transport students to and from school activities, or gasoline and diesel fuel sold to a person who transports students to and from school activities pursuant to a contract with a school district.

Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the 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:

AB112, s. 1 Section 1. 78.01 (2) (g) of the statutes is created to read:

AB112,2,3 78.01 (2) (g) Gasoline sold to and used by a school district in this state to transport students to and from school activities.

AB112, s. 2 Section 2. 78.01 (2) (gm) of the statutes is created to read:

AB112,2,7 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 in this state and used by the person for such transportation.

AB112, s. 3 Section 3. 78.01 (2m) (h) of the statutes is created to read:

AB112,2,10 78.01 (2m) (h) It is sold to and used by a school district in this state to transport students to and from school activities.

AB112, s. 4 Section 4. 78.01 (2m) (hm) of the statutes is created to read:

AB112,2,14 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 in this state and used by the person for such transportation.

AB112, s. 5 Section 5. Initial applicability.

AB112,2,18 (1) The treatment of section 78.01 (2) (gm) and (2m) (hm) of the statutes first applies to contracts that are entered into, extended, modified, or renewed on the effective date of this subsection.

AB112, s. 6 Section 6. Effective date.

AB112,2,20 (1) This act takes effect on July 1, 2007.

AB112,2,21 (End)