LRB-4964/1
JS:jlg:hmh
1997 - 1998 LEGISLATURE
February 19, 1998 - Introduced by Representatives Johnsrud, Brandemuehl,
Olsen, Gronemus, Sykora, Ward, Skindrud, Lorge, Dobyns, Hasenohrl,
Musser, Hahn, Green, Goetsch, Ainsworth, F. Lasee, Owens, Freese, Otte,
Gunderson, Ott and
Springer, cosponsored by Senators A. Lasee, Fitzgerald,
Schultz, Rude, Huelsman, Drzewiecki, Cowles, Roessler, Darling and
Wineke. Referred to Joint survey committee on Tax Exemptions.
AB804,1,2
1An Act to create 78.01 (2) (e) of the statutes;
relating to: the gasoline tax
2exemption for nonhighway use.
Analysis by the Legislative Reference Bureau
Under current law, dyed diesel fuel that is sold for off-highway use other than
use in a snowmobile, in an all-terrain vehicle that is not registered for private use
or in a recreational motorboat is exempt from the motor vehicle fuel tax. Under this
bill, buyers of gasoline, whether dyed or not, for those off-highway uses may
purchase it free of tax.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this 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:
AB804, s. 1
3Section
1. 78.01 (2) (e) of the statutes is created to read:
AB804,2,24
78.01
(2) (e) Gasoline sold for nonhighway use in mobile machinery and
5equipment; other than use in a snowmobile, an all-terrain vehicle that is not
6registered for private use under s. 23.33 (2) (d) or a recreational motorboat; and
1delivered directly into the consumer's storage tank in an amount of not less than 100
2gallons.
AB804,2,44
(1)
This act takes effect on July 1, 1999.
