Chapter Tax 4

Tax 4.65(1) (1) Scope. This section applies to suppliers required to be licensed by the department, wholesaler distributors and retail dealers who sell motor vehicle fuel to customers for exempt purposes on which the tax was paid. Registered vendors may file refund claims with the department. Suppliers may claim deductions on their monthly reports. The claim for refund and the deduction claimed may be investigated by the department and adjusted within 4 years after the date of filing.

Tax 4.65(2) (2) Statutes. Under s. 78.01 (2r), Stats., the ultimate consumer who purchases fuel for an exempt purpose shall assign his or her claim for a refund or deduction on the tax paid on undyed diesel fuel and gasoline to the person from whom the ultimate consumer purchased the fuel.

Tax 4.65(3) (3) Procedures.

Tax 4.65(3)(a) (a) Vendors, other than suppliers licensed with the department, shall register with the department, using form MF-112, to expedite the processing of a tax refund claim.

Tax 4.65(3)(b) (b) Persons making exempt sales shall prepare and provide the customer with a sales invoice. A properly prepared legible invoice shall include the following information:

Tax 4.65(3)(b)1. 1. Name and address of seller.

Tax 4.65(3)(b)2. 2. Date of sale.

Tax 4.65(3)(b)3. 3. Name and address of purchaser.

Tax 4.65(3)(b)4. 4. Product sold.

Tax 4.65(3)(b)5. 5. Number of gallons.

Tax 4.65(3)(b)6. 6. Price per gallon.

Tax 4.65(3)(b)7. 7. A statement that no Wisconsin motor vehicle fuel tax is included in the price per gallon figure.

Tax 4.65(3)(c) (c) The customer shall provide the vendor with an exemption certificate when purchasing undyed diesel fuel and gasoline which will be consumed by that customer for an exempt purpose as defined in s. 78.01 (2) and (2m), Stats. A purchaser of undyed diesel fuel and gasoline for an exempt use shall provide the seller with a properly completed exemption certificate, form MF-209, prior to the tax-exempt purchase.

Tax 4.65(3)(d) (d) Claims shall be made and filed upon forms prescribed and furnished by the department, form MF-012.

Tax 4.65(3)(e) (e) The penalties provided in s. 78.73, Stats., for filing a false or fraudulent claim apply to all refund claimants.

Tax 4.65(3)(f) (f) Refunds under s. 78.01 (2r), Stats., shall be of tax only and may not include interest.

Tax 4.65 Note Note: Copies of vendor registration form MF-112, exemption certificate form MF-209, and refund claim form MF-012 are available on the department’s web site at www.revenue.wi.gov.

Tax 4.65 Note Note: This section interprets ss. 78.01 (2r), Stats.

Tax 4.65 History History: Emerg. cr. eff. 4-1-94; cr. Register, November, 1994, No. 467, eff. 12-1-94; CR 16-046: am. (3) (c) Register January 2018 No. 745, eff. 2-1-18.

Tax 4.75 Tax 4.75 Payment of motor vehicle fuel tax.

Tax 4.75(1) (1) Scope. This section applies to wholesaler distributors who have exercised their option to delay tax payment to suppliers required to be licensed by the department.

Tax 4.75(2) (2) Statutes. Under s. 78.12 (5), Stats., the wholesaler distributor has the option to pay the motor vehicle fuel tax under normal credit arrangements or to delay paying the tax to the supplier until the date that the tax is due to the department. A wholesaler distributor who makes delayed payments shall make the payment by electronic funds transfer to the supplier. If a wholesaler distributor fails to make timely payments, the supplier may terminate the right of the wholesaler distributor to make delayed payments. Each supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax.

Tax 4.75(3) (3) Procedures.

Tax 4.75(3)(a) (a) Suppliers shall notify the department of the following:

Tax 4.75(3)(a)1. 1. Name, address and federal employer identification number, or FEIN, of all wholesaler distributors who elect to delay tax payment.

Tax 4.75(3)(a)2. 2. Name of any wholesaler distributor who fails to make timely delayed tax payments. The supplier shall notify the department via email or phone within 5 days after the due date of the tax to the department.

Tax 4.75 Note Note: The email address or phone number by which to notify the department is [e-mail] or [phone].

Tax 4.75(3)(b) (b) Wholesaler distributors shall do the following:

Tax 4.75(3)(b)1. 1. Notify suppliers of their intent to delay tax payment.

Tax 4.75(3)(b)2. 2. Submit tax payments to suppliers via electronic funds transfer.

Tax 4.75(3)(b)3. 3. Submit security to the department if required.

Tax 4.75(3)(c) (c) The department shall do the following:

Tax 4.75(3)(c)1. 1. Maintain a listing of the names, addresses and FEINs of all wholesaler distributors eligible to delay tax payment based on information received from suppliers.

Tax 4.75(3)(c)2. 2. Require security from wholesaler distributors who have defaulted in making delayed tax payments and who wish to continue the delayed tax payment plan.

Tax 4.75 Note Note: This section interprets s. 78.12 (5), Stats.

Tax 4.75 History History: Emerg. cr. eff. 4-1-94; cr. Register, November, 1994, No. 467, eff. 12-1-94; CR 21-085: am. (3) (a) 2. Register August 2022 No. 800, eff. 9-1-22.