REGISTRATION, TAXATION AND EXEMPTION
OF NONRESIDENTS
341.40
341.40
Exemption of nonresidents and foreign-registered vehicles. 341.40(1)(1) Except as to foreign-owned vehicles required by
s. 341.07 to be registered in this state, any vehicle which is registered in another jurisdiction is exempt from the laws of this state providing for the registration of such vehicles if:
341.40(1)(a)
(a) The vehicle carries a registration plate indicating the registration in such other jurisdiction; and
341.40(1)(c)
(c) The jurisdiction in which the vehicle is registered allows such vehicles when registered in Wisconsin to be operated tax free upon its highways under conditions substantially as favorable to residents of Wisconsin as to its own residents.
341.40(1)(d)
(d) The vehicle is operated in accordance with rules adopted by the secretary based on the gross weight of the vehicle. The secretary may, by rule, determine the gross weight exemption giving consideration to reciprocity privileges extended to Wisconsin residents in other jurisdictions. Foreign owned or operated vehicles entering Wisconsin to have special equipment or a body constructed or installed or for repair shall be exempt from the registration requirements of this section.
341.40(2)
(2) If the owner of any such vehicle moves to Wisconsin or if the vehicle is purchased by or leased to a Wisconsin resident, the vehicle immediately becomes subject to the laws of this state providing for the registration of vehicles.
341.405
341.405
International registration plan. 341.405(1)
(1) The secretary of transportation, with approval of the governor, shall ratify and do all things necessary to effectuate the international registration plan adopted by the American association of motor vehicle administrators, with such exceptions as are deemed advisable and such changes as are necessary.
341.405(2)
(2) In addition to any registration fees under
s. 341.25 that are apportioned to this state under the international registration plan, the department shall charge a fee to cover the cost of issuance for each base plate and for each cab card issued under the international registration plan. Registrants for which this state is the base jurisdiction may elect to pay the registration fee apportioned to this state in 4 instalments as specified by the department. Registrants shall pay an additional annual fee of not less than $10 for each vehicle under the instalment option. The department may require the filing of an adequate bond or letter of credit to secure the payment of fees under the instalment plan. Trip permits may be issued for 72-hour periods at a fee of not less than $15, under terms and conditions not inconsistent with the international registration plan.
341.405(3)
(3) Any fee of $2 or less due under this section may be waived by the department.
341.405(4)
(4) The secretary of transportation, with the approval of the governor and the joint committee on finance, may withdraw from the international registration plan adopted by the American association of motor vehicle administrators if the secretary deems such action necessary and desirable.
341.405 Annotation
See note to 194.04, citing State v. Yellow Freight System, Inc. 101 W (2d) 142, 303 NW (2d) 834 (1981).
341.405 Annotation
Registration under IRP is in lieu of registration under Wisconsin law. Schneider Transport, Inc. v. Cattanach, 657 F (2d) 128 (1981).
341.409
341.409
Reciprocal registration exemption agreements for federally recognized Indian tribes or bands. 341.409(1)(1) The secretary with the approval of the joint committee on finance may enter into a reciprocal registration exemption agreement with the governing body of any federally recognized Indian tribe or band. The reciprocal agreement may exempt designated classes of vehicles registered by the Indian tribe or band from the registration requirements of this state if:
341.409(1)(a)
(a) The vehicle carries a registration plate showing valid registration by the Indian tribe or band.
341.409(1)(b)
(b) The Indian tribe or band registering the vehicle allows reciprocal privileges to similar classes of vehicles registered in this state under conditions substantially as favorable to this state as to the Indian tribe or band.
341.409(2)
(2) The reciprocal agreement may include restrictions, conditions and terms of reciprocal privileges relating to registration, including any proportional registration taxes or fees deemed advisable by the department.
341.409(3)
(3) The department may adopt rules to implement this section.
341.409 History
History: 1983 a. 50.
341.41
341.41
Reciprocity agreements authorized. 341.41(1)
(1) The secretary with the approval of the governor is authorized to enter into reciprocal agreements with the responsible officers of other jurisdictions as to licenses, mileage and flat taxes under which motor vehicles, trailers, or semitrailers properly licensed or registered in other jurisdictions may be operated in interstate commerce in this state without a Wisconsin registration or the payment of mileage or flat taxes, provided like privileges are accorded to vehicles owned by Wisconsin residents when operated in such other jurisdictions. Such agreement may include such restrictions, conditions and privileges, including any proportional registration, taxes or fees, as are deemed advisable. Such agreement shall provide that a resident of this state when using the highways of such other jurisdiction shall receive exemptions of a similar kind to a like degree.
341.41(1a)
(1a) The secretary with the approval of the governor is authorized to enter into reciprocal agreements with the responsible officers of other jurisdictions as to licenses, mileage and flat taxes under which motor vehicles, trailers or semitrailers properly licensed or registered in either jurisdiction, may be operated in intrastate commerce in either jurisdiction without additional base plate registration or the payment of mileage or flat taxes, providing like privileges are accorded Wisconsin licensed vehicles when operated in such other jurisdictions, and that this state will obtain a fair and equitable share of license registrations. Such agreement may include such restrictions, conditions and privileges, including any proportional registration, taxes or fees, as are deemed advisable.
341.41(1b)
(1b) Vehicles operated in intrastate commerce in this state are not exempt by virtue of any reciprocity agreement entered into pursuant to
sub. (1a) unless:
341.41(1b)(a)
(a) The vehicle has conspicuously displayed upon it a valid registration plate;
341.41(1b)(b)
(b) The operator of the vehicle has in his or her possession a valid registration certificate or other evidence that the vehicle is properly registered; and
341.41(1b)(c)
(c) The vehicle displays a Wisconsin tax permit, Wisconsin prorate plate or other form of Wisconsin authorization unless operated in accordance with rules adopted under
s. 341.40 (1) (d).
341.41(2)
(2) A nonresident operating a vehicle in this state is not exempt by virtue of any reciprocity agreement entered into pursuant to
sub. (1) unless:
341.41(2)(a)
(a) The vehicle is properly registered in the jurisdiction of the residence of its owner, its domicile, or the principal place of business of its owner or is registered on a proportional registration basis pursuant to an interstate compact; and
341.41(2)(b)
(b) The vehicle has conspicuously displayed upon it a valid registration plate; and
341.41(2)(c)
(c) The operator of the vehicle has in his or her possession a valid registration certificate or other evidence that the vehicle is properly registered; and
341.41(3)
(3) If the laws of another jurisdiction impose upon the vehicles of residents of this state any taxes, fees, charges, penalties, obligations, restrictions, prohibitions or limitations of any kind additional to those imposed by this state upon the vehicles of residents of such other jurisdiction the secretary with the approval of the governor is authorized to impose and collect fees or charges in like amount and to provide for similar obligations, prohibitions or limitations upon the owner or operator of a vehicle registered in such other jurisdiction so long as the laws of such other jurisdiction requiring such imposition remain in effect.
341.41(4)
(4) Trailers and semitrailers may be operated in Wisconsin without the payment of fees or ton mile or flat taxes when such trailers or semitrailers are operated in exchange for trailers or semitrailers or are operated in accordance with rules adopted by the secretary respecting the interchange of equipment. When used in railroad trailer-on-flat-car service, foreign licensed trailers or semitrailers may be operated in commerce in Wisconsin without the payment of permit or registration fees.
341.41(5)
(5) In this section, "proportional registration, taxes or fees" means the registration of a portion of the vehicles or the payment of a portion of the taxes or fees in Wisconsin and a portion in the reciprocating jurisdiction in a general ratio or proportion based on the total number of miles traveled by the owner or operator in the reciprocating jurisdictions.
341.41(6)
(6) The secretary is also authorized to accept proportional registration of a fleet of 3 or more vehicles of any duly authorized common carrier of passengers as defined in
s. 194.01 (1), operating such fleet in interstate commerce or jointly in interstate and intrastate commerce in this state, if the secretary is satisfied prior to the approval of such proportional registration that this state will obtain a fair and equitable share of license registrations of the vehicles comprising such fleet. Such proportional registration shall be accomplished either by payment, to the department, of registration fees in an amount equal to that obtained by applying the proportion of in-state fleet miles divided by the total fleet miles to the total fees which would otherwise be required for the registration of each and all such vehicles in this state, or by registration of a portion of such vehicles as above determined.
341.41(7)
(7) Except as to foreign owned vehicles required by
s. 341.07 to be registered in this state, vehicles owned or operated by a nonresident in interstate or intrastate movement may be qualified by advance purchase of a trip permit which authorizes operation for a 72-hour period when the vehicle is not eligible for reciprocal privileges. Unless waived by the secretary, the fee for the trip permit shall be not less than $15. The secretary may, upon determining that a special transportation need exists, waive the fee for the trip permit. The secretary shall make rules and regulations for the issuance and use of the permits.
341.41(8)(a)(a) Residents of the state operating a fleet of 3 or more units consisting of trucks, truck tractors or road tractors with a gross weight of not less than 12,000 pounds shall display Wisconsin registration plates for which 100% of the fee has been paid on vehicles not exempt from Wisconsin registration and operated in intrastate commerce. Vehicles engaged in interstate commerce may display Wisconsin prorate registration plates for which a proportional registration fee has been paid in addition to a full fee registration plate from another jurisdiction. Such proportional registration shall be accomplished either by payment to the department of registration fees in an amount equal to that obtained by applying the proportion of in-state fleet miles divided by the total fleet miles to the total fees which would otherwise be required for the registration of all such vehicles in this state, or by registration of a portion of such vehicles as determined under this subsection. The department may refuse to permit any or all of such vehicles to be registered under apportionment if the department is not satisfied that this state will obtain a fair and equitable share of license registrations of the vehicles comprising such fleet.
341.41(8)(b)
(b) This subsection applies only if the state is a party to the international registration plan under
s. 341.405 (1).
341.41(9)(a)(a) Motor carriers engaged in interstate commerce or jointly in interstate and intrastate commerce and operating a fleet of one or more units consisting of trucks, truck tractors or road tractors with a gross weight of 26,000 pounds or more, or power units having 3 or more axles regardless of weight, or vehicle combinations when the weight of the combinations exceeds 26,000 pounds may file an application for a prorate registration plate under this subsection. Eligibility under this subsection is conditioned on the vehicle also displaying a registration plate from another jurisdiction. An application for a prorate registration plate under this subsection shall be accompanied by payment to the department of a fee in an amount equal to that obtained by applying the proportion of Wisconsin in-state fleet miles plus fleet miles operated in jurisdictions with which Wisconsin has a free reciprocity agreement on vehicle registration fees divided by the total fleet miles to the total fees which would otherwise be required for annual registration of the vehicles in Wisconsin. In addition to the prorate fee, the registrant shall pay a fee to cover the cost of issuance of each cab card and plate or decal issued under this subsection. The department may refuse to permit any or all of such vehicles to be registered under this subsection if the department is not satisfied that the state will obtain a fair and equitable share of registration revenue from the vehicles comprising such fleet.
341.41(9)(b)
(b) This subsection does not apply if the state is a party to the international registration plan under
s. 341.405 (1).
341.43
341.43
Audits. The department may conduct such audits as it deems necessary to determine the adequacy of fees paid under the international registration plan or other proportional registration law or agreement and taxes and fees paid under
s. 341.45. Audits shall be conducted during normal business hours. Credits shall be given for overpayments and deficiencies shall be assessed, with interest. Actual and necessary expenses incurred by an auditor, plus wages, may be assessed against the person audited.
341.45
341.45
Importation in vehicle tanks regulated; taxes; fee; permits. 341.45(1)(am)
(am) "Qualified motor vehicle" means a qualified motor vehicle as defined in the international fuel tax agreement or any of the following motor vehicles used, designed or maintained for the transportation of persons or property:
341.45(1)(am)1.
1. A motor vehicle having 2 axles and a gross vehicle weight exceeding 26,000 pounds.
341.45(1)(am)2.
2. A motor vehicle having 2 axles and registered at a gross vehicle weight exceeding 26,000 pounds.
341.45(1)(am)3.
3. A motor vehicle having 3 or more axles, regardless of weight.
341.45(1)(am)4.
4. A motor vehicle used in combination with another vehicle when the combined registered weight or gross vehicle weight of the combination exceeds 26,000 pounds.
341.45(1g)(a)(a) Except as provided in
subs. (3) and
(4g), every person who purchases or obtains motor vehicle fuel or an alternate fuel outside of this state and operates any qualified motor vehicle into this state upon a highway and transports that fuel in an attached or unattached fuel supply tank for the sole purpose of operating the qualified motor vehicle shall pay the Wisconsin motor vehicle fuel or alternate fuels tax and the oil inspection fee under
s. 168.12 on the gallons consumed by the qualified motor vehicle while operated on the highways of this state. The person shall pay the tax and fee by purchasing motor vehicle fuel or alternate fuels within this state in an amount that is equivalent to the gallonage consumed while operating the qualified motor vehicle on the highways of this state, or by remitting the tax and fee directly to the department or to another jurisdiction that is a party to the international fuel tax agreement.
341.45(1g)(b)
(b) The department may require any person required to pay under
par. (a) to report on forms prescribed by it, to display evidence of compliance with
par. (a) and to pay taxes and the fee in the manner specified by the department.
341.45(1g)(c)
(c) The department shall require any person convicted of evading the tax or fee due under
par. (a) to report on forms and in the manner prescribed by the department.
341.45(2)
(2) Every person regularly or habitually operating qualified motor vehicles upon the highways of any other state and using in those qualified motor vehicles motor vehicle fuel or an alternate fuel purchased or obtained in this state shall be allowed a credit or refund equal to the oil inspection fee and the tax on the motor vehicle fuel or alternate fuel actually paid to the state in which it is used, but not to exceed the tax and fee imposed on motor vehicle fuel or alternate fuels by this state.
341.45(3)
(3) The department may enter into reciprocal agreements with the appropriate officials of any other state under which it may waive all or any part of the requirements imposed by this section upon those who use motor vehicle fuel or alternate fuels upon which the tax and fee have been paid to another state if the officials of the other state grant equivalent privileges with respect to motor vehicle fuel or alternate fuels used in that state but upon which the tax and fee have been paid to Wisconsin.
341.45(4)
(4) The secretary may ratify and effectuate the international fuel tax agreement or other fuel tax agreement.
341.45(4g)
(4g) The department may issue trip permits for 72-hour periods to persons who would otherwise be required to pay the Wisconsin motor vehicle fuel or alternate fuels tax under
sub. (1g). The department shall charge a fee of not less than $15 for each permit issued under this subsection. A person who has obtained a permit under this subsection is exempt from the purchasing requirement of
sub. (1g) (a).
341.45(4m)
(4m) All oil inspection fees paid to the department of transportation under
sub. (1g) (a) in excess of oil inspection fee credits or refunds under
sub. (2) shall be deposited in the petroleum inspection fund. All oil inspection fees credited or refunded by the department of transportation under
sub. (2) in excess of oil inspection fees paid to the department of transportation under
sub. (1g) (a) shall be paid from the petroleum inspection fund.
341.45(5)
(5) The department shall promulgate rules under
ch. 227 necessary to administer this section. The rules shall include provisions relating to the issuance and use of the permits authorized under
sub. (4g). The rules may include provisions relating to the payment of interest on late payments of motor vehicle fuel and alternate fuels taxes and oil inspection fees, and fees for the late payment or underpayment of motor vehicle fuel and alternate fuels taxes and oil inspection fees.
341.45(5g)
(5g) The department may issue and require the display of a decal or other identification to indicate compliance with
sub. (1g). The department may charge a fee to cover the cost of issuing the decal or other identification.
341.45(5m)
(5m) The department may suspend or refuse any registration, certificate or permit issued under the authority of the department of a person who fails to report under
sub. (1g) (b) when required to do so or who fails to pay in full the taxes under
sub. (1g) (a) as specified by the department. A registration, certificate or permit suspended or refused under this subsection shall remain suspended or refused until the reason for the suspension or refusal has been removed.
341.45(6)(a)(a) Any person who uses a false or fictitious name or gives a false or fictitious address in any application or form required by this section or otherwise commits a fraud in any application, record, report or claim for refund under this section may be fined not more than $500 or imprisoned not more than 6 months or both.
341.45(6)(b)
(b) Any person who fails or refuses to make a report or payment as provided in this section may be fined not more than $5,000 or imprisoned in the county jail for not more than one year or both.
341.45(6)(c)
(c) A person who fails to display the decal or other identification under
sub. (5g) as prescribed by the department may be required to forfeit not more than $500.
341.45(6)(d)
(d) Whenever a person is convicted of evading the tax required to be paid under
sub. (1g), the clerk of the court shall, as provided in
s. 345.48 for traffic violations, forward to the department the record of conviction and notice of any appeal.
341.45 Annotation
Sub. (1g) (a) imposes a tax on fuel consumed while operating on a highway. That the fuel is consumed while the vehicle is idling and not while it is being propelled does not render the fuel tax exempt. Roehl Transport v. Division of Hearings and Appeals, 213 W (2d) 452, 570 NW (2d) 864 (Ct. App. 1997).
REGISTRATION OF DEALERS, DISTRIBUTORS, MANUFACTURERS, TRANSPORTERS, AND
FINANCE COMPANIES
341.47
341.47
When vehicles of dealers, distributors, manufacturers and transporters exempt from general registration requirements. 341.47(1)
(1) Except as provided in
sub. (2), any motor vehicle, mobile home, trailer or semitrailer owned or repossessed by a dealer, distributor or manufacturer may be operated on the highways of this state for either private or business purposes without being registered if such vehicle has displayed upon it valid registration plates issued pursuant to
s. 341.51 to the dealer, distributor or manufacturer who is the owner of the vehicle or holder of the repossessed vehicle and such vehicle:
341.47(1)(a)
(a) Is actually offered for sale by a dealer, distributor or manufacturer; or
341.47(1)(b)
(b) Is in transit from the factory to a distributor or dealer or from the dealer to the purchaser; or
341.47(1)(c)
(c) Is being used by a manufacturer primarily for trial tests; or
341.47(1)(d)
(d) Is being repossessed, being reconditioned for resale or being foreclosed or resold.
341.47(2)
(2) A tow truck, service truck or pickup truck owned by a dealer, distributor or manufacturer must be registered in the same manner as similar vehicles owned by other persons, except that a service or pickup truck actually for sale and only incidentally used for business purposes may be operated under the conditions specified in
sub. (1).
341.47(3)
(3) A vehicle which is being transported in tow on its own wheels or under its own power from the manufacturer to the distributor, dealer or branch of the manufacturer, or from the distributor or dealer to another distributor or dealer or to the manufacturer or branch of the manufacturer, or from the branch of the manufacturer to the distributor, dealer or manufacturer by a transporter of vehicles need not be registered if such vehicle has displayed upon it valid registration plates issued to the transporter pursuant to
s. 341.51. The requirement under this subsection that the vehicle be transported in tow on its own wheels or under its own power does not apply to trailers, semitrailers or truck tractors.
341.47 History
History: 1993 a. 23.
