Subchapter IV - Collections
Trans 152.17 Actions to collect tax, fees and penalties.
Trans 152.01(1)(1)
Purpose. This chapter creates rules which shall be used in the collection of:
Trans 152.01(1)(a)
(a) Motor fuel and alternative fuel use taxes for fuel that is purchased in Wisconsin and other jurisdictions and consumed by qualified motor vehicles operating on the highways of this state.
Trans 152.01(1)(b)
(b) Registration fees paid to Wisconsin and other jurisdictions by persons who purchase IRP registration credentials from the department and operate apportionable vehicles on the highways of this state.
Trans 152.01(2)
(2) Scope. This chapter applies to persons who operate qualified motor vehicles or apportionable motor vehicles, or both, on the highways of this state.
Trans 152.01 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; am. (1) and (2), renum. (3) to be Trans 152.03,
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.02
Trans 152.02 Definitions. The words and phrases defined in ss.
340.01 and
341.45 (1), Stats., have the same meaning in this chapter unless a different definition is specifically provided. In this chapter:
Trans 152.02(1)
(1) “Applicant" means a person in whose name the application for licensing is filed for the purpose of motor fuel or special fuel tax reporting under the provisions of s.
341.45, Stats.
Trans 152.02(2)
(2) “Apportionable vehicle" has the same meaning as defined in the international registration plan, article II, s. 204.
Trans 152.02 Note
Note: The International Registration Plan, Article II, s. 204 defines “apportionable vehicle" as any vehicle, except recreational vehicles, vehicles displaying restricted plates, city pickup and delivery vehicles, buses used in transportation of chartered parties, and government-owned vehicles, used or intended for use in two or more member jurisdictions that allocate or proportionally register vehicles and is used for the transportation of persons for hire or designed, used or maintained primarily for the transportation of property and:
Trans 152.02 Note
1. is a power unit having two axles and a gross vehicle weight or registered gross vehicle weight in excess of 26,000 pounds; or
Trans 152.02 Note
2. is a power unit having three or more axles, regardless of weight; or
Trans 152.02 Note
3. is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight.
Trans 152.02 Note
Trucks and truck tractors, and combinations of vehicles having a gross vehicle weight of 26,000 pounds or less and buses used in transportation of chartered parties may be proportionally registered at the option of the registrant.
Trans 152.02(3)
(3) “Audit" means a physical examination of the records and source documents supporting the licensee's fuel use reports or the registrant's IRP reports, or both, conducted pursuant to s.
341.43, Stats., and ch.
78, Stats.
Trans 152.02(4)
(4) “Authorized representative" means the person commissioned to serve as attorney in fact on behalf of a person pursuant to a power-of-attorney designation.
Trans 152.02(5)
(5) “Base jurisdiction" means the international fuel tax agreement or IRP member jurisdiction:
Trans 152.02(5)(a)
(a) Where qualified motor vehicles are based for vehicle registration purposes;
Trans 152.02(5)(b)
(b) Where the operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available; and
Trans 152.02(5)(c)
(c) Where some distance is accrued by qualified motor vehicles within the fleet.
Trans 152.02(6)
(6) “Cancellation" means the annulment of a license and its provisions by either the licensing jurisdiction or the licensee.
Trans 152.02(7m)
(7m) “Established place of business" means a physical structure owned, leased or rented by the fleet registrant. The physical structure shall be designated by a street number or road location, be open during normal business hours, and have located within it all of the following:
Trans 152.02(7m)(a)
(a) A telephone or telephones publicly listed in the name of the fleet registrant.
Trans 152.02(7m)(c)
(c) The operational records of the fleet, unless the records can be made available in accordance with the provisions of section 1602 of the international registration plan.
Trans 152.02(8)
(8) “Fleet" means one or more qualified motor vehicles grouped together for fuel tax reporting purposes.
Trans 152.02(9)
(9) “Fuel supply tank" means the container for holding, transporting or storing motor fuel or special fuel.
Trans 152.02(10)
(10) “Highways of this state" means “highways" as defined in s.
340.01 (22), Stats., within the boundaries of this state as defined in article II, section 1, Wisconsin Constitution.
Trans 152.02(11)
(11) “International fuel tax agreement" or “IFTA" means an agreement between certain member jurisdictions which allows for the collection of fuel taxes owed to all member jurisdictions by the member jurisdiction in which a person is based.
Trans 152.02(12)
(12) “International registration plan" or “IRP" means an agreement among states and provinces to simplify the payment of registration fees by interstate motor carriers.
Trans 152.02(13)
(13) “Jurisdiction" means a state, territory or possession of the United States, the District of Columbia, or a state, province or territory of another country.
Trans 152.02(14)
(14) “Lessee" means a person who has the legal possession and control of a vehicle owned by another under terms of a lease or rental agreement.
Trans 152.02(15)
(15) “Lessor" means a person who, under the terms of a lease or rental agreement, grants the legal right of possession, control of and responsibility for the operations of the vehicle to another person.
Trans 152.02(16)
(16) “License" means an international fuel tax agreement license.
Trans 152.02(17)
(17) “Licensee" means a person who holds a valid fuel tax license issued by the department.
Trans 152.02(19)
(19) “Person" includes any individual, public or private corporation, body politic, including any unit or division, joint venture, joint stock company, partnership, association, trust, receiver, executor, administrator, any other fiduciary or any other entity.
Trans 152.02(20)
(20) “Qualified motor vehicle" means a motor vehicle other than a recreational vehicle used, designed or maintained for transportation of persons or property that meets any of the following:
Trans 152.02(20)(a)
(a) Having 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms.
Trans 152.02(20)(c)
(c) Is used in combination when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.
Trans 152.02(21)
(21) “Reciprocal agreement" means an agreement the department enters with another state under s.
341.45 (2), Stats., under which the department may waive all or any part of the requirements of s.
341.45, Stats., upon those who use motor vehicle or alternative fuels.
Trans 152.02(22)
(22) “
Reciprocity agreement" means an agreement that the department enters with another state under s.
341.41, Stats., or with an American Indian tribe or band under s.
341.409, Stats., under which the department may exempt vehicles from certain registration requirements.
Trans 152.02(23)
(23) “Recreational vehicle" means vehicles such as motor homes, pickup trucks with attached campers and buses, when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavor.
Trans 152.02(24)
(24) “Registrant" means a person, firm or corporation in whose name or names a vehicle is properly registered for IRP purposes.
Trans 152.02(25)
(25) “Registration" means the qualification of motor vehicles normally associated with a prepayment of licensing fees for the privilege of using the highway and the issuance of license plate and a registration card or temporary registration containing owner and vehicle data.
Trans 152.02(26)(a)
(a) A person who directly or indirectly owns, controls or holds with power to vote 20% or more of the outstanding voting securities of the licensee, other than the person who holds the securities:
Trans 152.02(26)(a)1.
1. As a fiduciary or agent without sole discretionary power to vote the securities.
Trans 152.02(26)(a)2.
2. Solely to secure a debt, if the person has not in fact exercised the power to vote.
Trans 152.02(26)(b)
(b) A corporation 20% or more of whose outstanding voting securities are directly or indirectly owned, controlled or held with power to vote, by a licensee who directly or indirectly owns, controls or holds power to vote, 20% or more of the outstanding securities of the licensee, other than a person who holds the securities:
Trans 152.02(26)(b)1.
1. As a fiduciary or agent without sole discretionary power to vote the securities.
Trans 152.02(26)(b)2.
2. Solely to secure a debt, if that person has not in fact exercised the power to vote.
Trans 152.02(26)(c)
(c) A person whose business is operated by the licensee under a lease or other agreement, or a person substantially all of whose assets are controlled by the licensee.
Trans 152.02(26)(d)
(d) A person who operates the licensee's business under a lease or other agreement or controls substantially all of the licensee's assets.
Trans 152.02(26)(e)
(e) There is a rebuttable presumption that the licensee's spouse, domestic partner, relative within the 3rd degree of kinship or the relative within the 3rd degree of kinship of a spouse or domestic partner operating the licensee's business are controlled by the licensee.
Trans 152.02(27)
(27) “Reporting period" means, under IFTA, a period of time consistent with the calendar quarterly period of January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31. Under IRP, “reporting period" means the July 1 through June 30 immediately preceding the commencement of the registration year.
Trans 152.02(28)
(28) “Revocation" means the withdrawal of fuel tax license or IRP registration and operating privileges by the department.
Trans 152.02(29)
(29) “Suspension" means the temporary removal of privileges granted to the licensee or registrant by the department.
Trans 152.02(30)
(30) “Total distance" means all miles or kilometers traveled during the reporting period by every qualified motor vehicle or apportionable vehicle in the licensee's fleet regardless of whether the miles or kilometers are considered taxable or nontaxable.
Trans 152.02 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; renum. (2) to (25) to be (3) to (11), (13), (14) to (20), (23), (25) to (30) and am. (3), (5) (intro.), (11), (13), (16), (20) (a) to (c), (28), (29) and (30), cr. (2), (12), (21), (22) and (24),
Register, May, 1997, No. 497, eff. 6-1-97;
CR 04-004: cr. (7m), am. (16) and (27)
Register December 2004 No. 588, eff. 1-1-05; correction in (intro.) made under s. 13.93 (2m) (b) 7., Stats.,
Register December 2004 No. 588;
CR 22-048: am. (22) Register July 2023 No. 811, eff. 8-1-23.
Trans 152.025
Trans 152.025 Applications for motor carrier credentials. Trans 152.025(1)(1)
An application for motor carrier interjurisdictional credentials within this chapter shall require the applicant's established place of business in Wisconsin for IRP and IFTA.
Trans 152.025(2)
(2) An owner operator who cannot meet the requirements in sub.
(1) may satisfy the requirement for registration in Wisconsin if the owner operator can verify a Wisconsin connection. He or she shall provide all of the following:
Trans 152.025(2)(a)
(a) A phone bill with a Wisconsin phone number and Wisconsin geographical address.
Trans 152.025 History
History: CR 04-004: cr.
Register December 2004 No. 588, eff. 1-1-05.
Trans 152.03
Trans 152.03 International fuel tax agreement. Under the authority of s.
341.45 (4), Stats., Wisconsin became a member of the international fuel tax agreement. The IFTA is an agreement among states and provinces to simplify the reporting of fuel use taxes by interstate motor carriers. The IFTA reduces the paperwork and compliance burdens for fuel tax reporting. The IFTA does not impose taxes but allows interstate motor carriers to report their fuel use taxes to a base state on a uniform basis. The provisions of the international fuel tax agreement in effect on January 1, 1997 and those subsequently ratified by this state are incorporated by reference. If any provisions of this subchapter are inconsistent with the provisions in the international fuel tax agreement, the provisions of the international fuel tax agreement apply for applicants licensed under the international fuel tax agreement and these provisions apply to persons not licensed under the international fuel tax agreement.
Trans 152.03 Note
Note: Wisconsin became a member of the international fuel tax agreement effective July 1, 1989. A copy of the agreement may be ordered from the Wisconsin Department of Transportation, Motor Carrier Taxes and Permits Section, P.O. Box 7979, Madison, Wisconsin 53707-7979.
Trans 152.03 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.01 (3) and am.,
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.04(1)(1)
General. Any person who purchases or obtains motor fuel or special fuel outside this state and operates any qualified motor vehicle in this state upon a highway and transports motor fuel or special fuel in an attached or unattached fuel supply tank for the sole purpose of operating the qualified motor vehicle shall pay the Wisconsin fuel tax on the gallons consumed by the qualified motor vehicle while operated on the highways of this state. The person shall pay the tax in the following manner:
Trans 152.04(1)(a)
(a) By purchasing tax paid motor fuel or special fuel within this state in an amount equivalent to the gallonage consumed while operating the qualified motor vehicles on the highways of this state, or
Trans 152.04(1)(b)
(b) By remitting the tax directly to the department as provided by this chapter, or
Trans 152.04(1)(c)
(c) By remitting the tax to licensee's base jurisdiction if that jurisdiction is party to the international fuel tax agreement. This state has adopted the international fuel tax agreement.
Trans 152.04(2)
(2) Tax exempt miles. This state does not impose a use tax on the fuel consumed for either of the following:
Trans 152.04(2)(b)
(b) When the fuel is consumed while operating on private roads or driveways located in this state.
Trans 152.04(3)
(3) Compliance. Any person operating a qualified motor vehicle in Wisconsin is required to comply with this chapter. Qualified motor vehicles which are not in compliance with the requirements of this section shall be subject to the penalties provided by s.
341.45, Stats., except those licensed under IFTA will be subject to the penalties provided for under that agreement.
Trans 152.04 Note
Note: obligations on a trip-by-trip basis in lieu of motor fuel tax licensing is available as specified in ch.
Trans 146.
Trans 152.04 History
History: Cr.
Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.03 and am. (1),
Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.05(1)(1)
License required. No person who purchases or obtains motor fuel or alternative fuel outside this state may operate a qualified motor vehicle in this state unless the person holds a valid Wisconsin interstate fuel tax license, a valid license issued under the international fuel tax agreement, a valid temporary fuel tax trip permit or has the requirement waived under a reciprocal agreement, or is entering or leaving Wisconsin to have or after having had special equipment, or a body constructed or installed, or for repair.
