1. Description of the types of small businesses that will be affected by the rule: Suppliers and restricted suppliers of motor vehicle fuel who must obtain a motor vehicle fuel tax license.
"Suppliers" include persons who:
— Import, or acquire immediately upon import, gasoline or diesel fuel by pipeline or marine vessel from a state, territory or possession of the United States or from a foreign country into a terminal.
— Produce, manufacture, or refine gasoline or diesel fuel within Wisconsin.
— Acquire motor vehicle fuel pursuant to an industry terminal exchange agreement or by a two-party exchange under sec. 4105 of the Internal Revenue Code.
— Produce in Wisconsin or import into Wisconsin alcohol, alcohol derivative substances, biodiesel, or fuels derived from vegetable oils or animal fats.
Suppliers also include "restricted suppliers" who may only:
— Import motor vehicle fuel and/or other petroleum products into Wisconsin from an out-of-state bulk plant.
— Remove motor vehicle fuel from a bulk plant in Wisconsin to a destination outside Wisconsin.
2. Description of the proposed reporting, bookkeeping and other procedures required for compliance with the rule: Business will no longer be able to use certificates of deposit as a form of security when applying for a fuel tax license.
3. Description of the types of professional skills necessary for compliance with the rule: No additional professional skills will be required to comply with the proposed rule.
Jennifer Olson
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
