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2015 - 2016 LEGISLATURE
February 23, 2016 - Introduced by Senators Erpenbach, Miller, Risser and
Vinehout, cosponsored by Representatives Kahl, Considine, Hesselbein,
Mason, Berceau, Kolste, Spreitzer, Wachs, A. Ott, Hintz, Milroy and
Subeck. Referred to Committee on Transportation and Veterans Affairs.
SB763,1,5 1An Act to amend 25.40 (1) (b), 78.01 (1), 78.015 (1), 78.12 (4) (a) 4. and 78.12 (4)
2(b) 2.; and to create 78.018 and 78.019 of the statutes; relating to: increasing
3the motor vehicle fuel tax rate to pay debt service on transportation bonding
4and adjusting the rate by the annual average change in the consumer price
Analysis by the Legislative Reference Bureau
This bill increases the motor vehicle fuel tax rate by five cents per gallon and
uses the additional tax revenue from that increase to make payments on the debt
service on contingent funding of major highway and rehabilitation projects. The bill
also requires the Department of Revenue to annually adjust the rate to reflect
changes in the consumer price index.
For further information see the state and local 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:
SB763,1 6Section 1. 25.40 (1) (b) of the statutes is amended to read:
125.40 (1) (b) Motor vehicle fuel and general aviation fuel taxes and other
2revenues collected under ch. 78 minus the costs of collecting delinquent taxes under
3s. 73.03 (28) and except as provided under s. 78.019.
SB763,2 4Section 2. 78.01 (1) of the statutes is amended to read:
SB763,2,175 78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate
6determined under ss. 78.015 and, 78.017 , and 78.018 is imposed on all motor vehicle
7fuel received by a supplier for sale in this state, for sale for export to this state or for
8export to this state except as otherwise provided in this chapter. The motor vehicle
9fuel tax is to be computed and paid as provided in this chapter. Except as otherwise
10provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall
11collect from the purchaser of the motor vehicle fuel that is received, and the
12purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07,
13the tax imposed by this section on each sale of motor vehicle fuel at the time of the
14sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale
15or distribution of motor vehicle fuel on which the tax has been collected as provided
16in this subsection, the tax collected shall be added to the selling price so that the tax
17is paid ultimately by the user of the motor vehicle fuel.
SB763,3 18Section 3. 78.015 (1) of the statutes is amended to read:
SB763,2,2419 78.015 (1) Before April 1 of each year, beginning in 2016, the department shall
20recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate
21per gallon shall be calculated by multiplying the rate in effect at the time of the
22calculation by the amount obtained under sub. (2). After the calculation of the rate
23that takes effect on April 1, 2006, the department shall make no further calculation
24under this subsection and sub. (2).
SB763,4 25Section 4. 78.018 of the statutes is created to read:
178.018 Adjustment in 2016. On April 1, 2016, the rate of the tax imposed
2under s. 78.01 (1) is increased by 5 cents.
SB763,5 3Section 5. 78.019 of the statutes is created to read:
SB763,3,6 478.019 Debt service payments. Beginning on April 1, 2016, the amount of
5the taxes imposed under s. 78.01 (1) equal to 5 cents per gallon shall be credited to
6the appropriation account under s. 20.395 (6) (ae).
SB763,6 7Section 6. 78.12 (4) (a) 4. of the statutes is amended to read:
SB763,3,98 78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. by the rate
9published under s. 78.015 as increased under s. ss. 78.017 and 78.018.
SB763,7 10Section 7. 78.12 (4) (b) 2. of the statutes is amended to read:
SB763,3,1211 78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. by the rate
12published under s. 78.015 as increased under s. ss. 78.017 and 78.018.
SB763,3,1313 (End)