SB40-ASA1-AA1-AA1,2,125
78.01
(1) Imposition of tax and by whom paid. An excise tax at the rate
6determined under ss. 78.015 and 78.017 is imposed on all motor vehicle fuel received
7by a supplier for sale in this state, for sale for export to this state or for export to this
8state except as otherwise provided in this chapter. The motor vehicle fuel tax is to
9be computed and paid as provided in this chapter. Except as otherwise provided in
10this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from
11the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay
1to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by
2this section on each sale of motor vehicle fuel at the time of the sale, irrespective of
3whether the sale is for cash or on credit. In each subsequent sale or distribution of
4motor vehicle fuel on which the tax has been collected as provided in this subsection,
5the tax collected shall be added to the selling price so that the tax is paid ultimately
6by the user of the motor vehicle fuel.
After June 30, 2008, and before July 1, 2012,
7the ethanol contained in motor vehicle fuel is not subject to the tax imposed under
8this subsection, if the motor vehicle fuel consists of at least 85 percent ethanol. After
9June 30, 2008, and before July 1, 2012, the biomass or other renewable resource
10contained in biodiesel fuel, as defined in s. 168.14 (2m) (a), is not subject to the tax
11imposed under this subsection, if the biodiesel fuel consists of at least 20 percent
12biomass or other renewable resource.".".
