SB331-SA2,2,34
78.01
(1) Imposition of tax and by whom paid. An excise tax at the rate
5determined under ss. 78.015
and, 78.017
, and 78.018 is imposed on all motor vehicle
6fuel received by a supplier for sale in this state, for sale for export to this state or for
7export to this state except as otherwise provided in this chapter. The motor vehicle
8fuel tax is to be computed and paid as provided in this chapter. Except as otherwise
9provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall
10collect from the purchaser of the motor vehicle fuel that is received, and the
11purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07,
12the tax imposed by this section on each sale of motor vehicle fuel at the time of the
13sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale
1or distribution of motor vehicle fuel on which the tax has been collected as provided
2in this subsection, the tax collected shall be added to the selling price so that the tax
3is paid ultimately by the user of the motor vehicle fuel.".
SB331-SA2,2,9
778.018 Adjustment in 2006. Beginning on January 1, 2006, and ending on
8March 31, 2006, the rate of the tax imposed under s. 78.01 (1) is the rate in effect on
9March 31, 2005.".
