Chapter Tax 4
MOTOR VEHICLE AND GENERAL AVIATION FUEL TAXATION
Tax 4.001 Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms. Tax 4.01 Portable motor equipment. Tax 4.02 Resellers’ personal claims for refund. Tax 4.03 Public highways closed to public travel. Tax 4.10 Motor vehicle fuel tax liability. Tax 4.11 Tax exemption for dyed diesel fuel. Tax 4.12 Uncollected motor vehicle fuel taxes and repossessions. Tax 4.50 Assignment, use and reporting of document number. Tax 4.51 Measuring withdrawals. Tax 4.52 Separate schedules. Tax 4.53 Certificate of authorization. Tax 4.54 Security requirements. Tax 4.55 Ownership and name changes. Tax 4.65 Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers. Tax 4.75 Payment of motor vehicle fuel tax. Tax 4.001Tax 4.001 Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms. Tax 4.001(1)(1) Forms. The department shall provide official forms for filing motor vehicle, alternate fuels, and general aviation fuel tax returns and refund claims. Except as approved by the department, tax returns and refund claims may only be filed using these official forms. Tax 4.001(2)(a)(a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means: Tax 4.001(2)(a)1.1. Mailing them to the address specified by the department on the forms or in the instructions. Tax 4.001(2)(a)2.2. Delivering them to the department or to the destination that the department prescribes. Tax 4.001(2)(a)3.3. Filing them electronically by means prescribed by the department. Tax 4.001(2)(c)(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following: Tax 4.001 NoteNote: Written requests should be e-mailed to DORExciseTaxpayerAssistance@wisconsin.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900. Tax 4.001(2)(d)(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors: Tax 4.001(2)(d)1.1. Unusual circumstances that may prevent the person from filing electronically. Tax 4.001 NoteExample: The person does not have access to a computer that is connected to the internet.
Tax 4.001 HistoryHistory: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10; CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9-1-22. Tax 4.01Tax 4.01 Portable motor equipment. Portable motor equipment attached to any motor vehicle shall have a separate fuel tank, and detailed records shall be kept of the gallonage consumed in the motor of portable equipment. Tax 4.01 NoteNote: This section interprets s. 78.75, Stats. Tax 4.01 HistoryHistory: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94. Tax 4.02Tax 4.02 Resellers’ personal claims for refund. Motor vehicle fuel resellers who make personal claims for refund of tax paid on gallonage used for tax-exempt purposes shall make out an original invoice to themselves for each sale in the same manner as to any other customer. In addition the claim shall be supported by paid invoices from the company from whom the motor vehicle fuel was originally purchased. Tax 4.02 NoteNote: This section interprets s. 78.75, Stats. Tax 4.02 HistoryHistory: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94. Tax 4.03Tax 4.03 Public highways closed to public travel. Motor vehicle fuel used in connection with the construction, repair and maintenance of the public highways may not be construed as used on a public highway when it is being used on a highway entirely closed to public travel. Tax 4.03 NoteNote: This section interprets s. 78.75, Stats. Tax 4.03 HistoryHistory: 1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94. Tax 4.05(1)(1) Definition. In this section, “taxicab” means a motor vehicle having a passenger carrying capacity of fewer than 15 persons, held for public hire, at designated places, charging passengers upon a time or distance basis, and carrying passengers to designations without following any fixed routes. “Taxicab” does not include any of the following: Tax 4.05(1)(a)(a) Motor vehicles rented to be driven by the renter or the renter’s agent. Tax 4.05(1)(c)(c) Motor vehicles of car pools and van pools operated by private individuals, nonprofit organizations or city, state or federal governments. Tax 4.05(1)(e)(e) Motor vehicles operated primarily for transporting property. Tax 4.05(1)(f)(f) Motor vehicles not designated “Vehicle has or will be used for public transportation (taxi)” on the motor vehicle registration form, form MV-1, filed with the department of transportation. Tax 4.05 NoteExamples: 1) A rent-a-car does not qualify as a taxicab.
Tax 4.05 Note2) A limousine with driver that holds 8 people is hired by a wedding party to transport them throughout a city on a per hour basis. The limousine is considered a taxicab.
Tax 4.05(2)(2) General. A person who uses motor vehicle fuel or alternate fuel in operating a taxicab for the transportation of passengers and has paid a tax on the fuel under ch. 78, Stats., may file a claim for refund of the tax paid with the department, provided the claim is for tax on 100 gallons or more.
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