LRB-3408/1
JK:wlj:ch
2003 - 2004 LEGISLATURE
February 9, 2004 - Introduced by Representatives Plouff, Sinicki, Turner,
Pope-Roberts, Jeskewitz, Miller, Pocan, Berceau, J. Lehman, Staskunas,
Stone, Shilling, Bies and Gronemus, cosponsored by Senators Hansen and
Lassa. Referred to Joint Survey Committee on Tax Exemptions.
AB827,1,3
1An Act to create 78.01 (2) (g), 78.01 (2) (gm), 78.01 (2m) (h) and 78.01 (2m) (hm)
2of the statutes;
relating to: exempting school districts from the motor vehicle
3fuel 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 or sold to and used by a person who transports
students to and from school activities pursuant to a contract with the school district.
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:
AB827, s. 1
4Section
1. 78.01 (2) (g) of the statutes is created to read:
AB827,2,1
178.01
(2) (g) Gasoline sold to and used by a school district in this state.
AB827, s. 2
2Section
2. 78.01 (2) (gm) of the statutes is created to read:
AB827,2,53
78.01
(2) (gm) Gasoline sold to a person who transports students to and from
4school activities pursuant to a contract with a school district and used by the person
5for such transportation.
AB827, s. 3
6Section
3. 78.01 (2m) (h) of the statutes is created to read:
AB827,2,77
78.01
(2m) (h) It is sold to and used by a school district in this state.
AB827, s. 4
8Section
4. 78.01 (2m) (hm) of the statutes is created to read:
AB827,2,119
78.01
(2m) (hm) It is sold to a person who transports students to and from
10school activities pursuant to a contract with a school district and used by the person
11for such transportation.
AB827,2,1313
(1)
This act takes effect on July 1, 2004.
