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(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.
Note: obligations on a trip-by-trip basis in lieu of motor fuel tax licensing is available as specified in ch. Trans 146.
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 152.05Licensing.
(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.
(2)License application. A person shall file an application for licensing in the name of the licensee with the department on forms specified by the department. The application shall contain the following:
(a) For a U.S. applicant, the federal employer identification number, or in the case of a sole proprietorship, the social security number. For a Canadian-based applicant, the department shall assign account numbers according to a uniform numbering system.
(b) Owner’s, partner’s or corporate name.
(c) Legal business name if different than par. (b).
(d) Geographical address of the registrant’s established place of business in Wisconsin or the alternative Wisconsin location under s. Trans 152.025 (1) or (2).
(e) Mailing address of the business.
(f) Signature of licensee or authorized representative or attorney in fact.
(g) Number of decals required by licensee.
(h) Application fee of $15.00.
(i) License fee of $3.00.
(j) Decal fee of $2.00.
(k) Statement of existence of bulk storage in Wisconsin and other international fuel tax agreement member jurisdictions.
(L) Name, address and social security number of the preparer.
(m) Indication of whether a person is applying for an international fuel tax agreement license or a Wisconsin interstate fuel tax license.
(n) The person’s start operation date.
(o) United States department of transportation census number.
(p) Number of qualified motor vehicles in a fleet.
Note: A license application form MV2667 may be ordered from the Wisconsin Department of Transportation, Motor Carrier Taxes and Permits Section, P.O. Box 7979, Madison, Wisconsin 53707-7979.
(3)Account identification. The department shall assign an account number to its licensees according to an account numbering system which shall contain an alphabetic designation of the state of Wisconsin and the federal employer identification number of the licensee issued by the internal revenue service.
(4)Previous problems. No license may be issued to an applicant or to any related business if that license is currently cancelled, suspended or revoked in Wisconsin or an international fuel tax agreement jurisdiction.
(5)Bonding.
(a) General. The department may require an applicant to post a surety bond or an irrevocable letter of credit as a condition of obtaining or retaining a license when an applicant has failed to file timely reports, when the fuel tax has not been remitted or when an audit indicates that a bond is required to protect the interests of the department. If a person fails to post a bond within the time required by the department, the department may refuse to issue a license or may revoke a license.
(b) Factors for the department’s consideration. In determining whether or not a bond will be required, the department may consider all relevant factors including the following:
1. The person’s evidence of adequate financial security.
2. The person’s prior record of filing tax reports and paying taxes and fees of any kind.
3. The person’s type of business.
4. The person’s form of business.
(c) Determination of amount. If a bond is required to be posted, the amount shall be equal to the licensee average quarterly use tax liability or projected liability plus any outstanding delinquency increased to the next even $100 amount.
(d) Return of bond. If the licensee complies with all the requirements of this section for 24 consecutive months, the bond may be returned to the licensee.
(6)Decal. Each licensee shall display 2 current fuel decals issued by the department for each qualified motor vehicle in its fleet. A fuel decal shall be placed on the exterior portion of the cab’s passenger side and driver’s side. In the case of transporters, manufacturers, dealers or driveaway operations, the decals need not be permanently affixed but may be temporarily displayed in a visible manner on the cab’s passenger side and driver’s side.
(7)License display. A licensee shall display a copy of the license in every qualified motor vehicle that the licensee operates under the IFTA license.
(9)Cancellation. A license shall be cancelled at the written request of the licensee.
(10)Leased vehicles. A lessor of vehicles that is regularly engaged in the business of leasing or renting motor vehicles without drivers may be issued a license.
(11)Fleets. No licensee may be issued more than one license per fleet. The licensee shall make legible copies of the license and one copy shall be carried in each qualified motor vehicle. No qualified motor vehicle may be operated in the state of Wisconsin without a copy of the licensee’s fleet license.
(12)Replacement license or decal. If a license or an IFTA decal is lost prior to expiration, the department may issue a replacement license for $3.00 or IFTA decal for $2.00 after the holder sends in a signed statement stating that the prior decal is lost.
History: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.04 and am. (1), Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: r. and recr. (2) (d), am. (3) (a), (7) and (12), r. (3) (b) and (c) and (8) Register December 2004 No. 588, eff. 1-1-05.
Trans 152.06Tax paid purchases. No person may be allowed a credit under s. 341.45 (2), Stats., unless the person maintains the records required by this section and s. Trans 152.07 for fuel tax paid.
(1)Receipt documentation. Licensees shall retain all receipts and invoices, credit card receipts, or microfilm or microfiche copies of the records showing evidence of purchases and whether tax was paid for a period of 4 years from the due date of the tax report, unless the required tax report is not filed. If a tax report is not filed, the licensee shall retain the required records until the department otherwise authorizes. Facsimiles of receipts may be retained by using other types of technology with authorization from the department.
(2)Receipt content. An acceptable receipt or invoice for tax paid purchases credited against motor fuel tax liability must include the following:
(a) Date of purchase.
(b) Seller’s name and address.
(c) Number of units purchased.
(d) Fuel type.
(e) Price per unit or total amount of sale.
(f) Vehicle unit numbers.
(g) Purchaser’s name. In the case of an agreement between a lessor and a lessee, receipts will be accepted in either name, provided a legal connection can be made to the reporting party.
(3)Bulk storage. In the case of fuel withdrawals from licensee owned, tax paid bulk storage, credit may be obtained under s. 341.45 (2), Stats., only if the following detailed records are maintained for each withdrawal of fuel:
(a) Date of withdrawal.
(b) Number of units.
(c) Fuel type.
(d) Vehicle unit numbers.
(e) Purchase and inventory records to substantiate that tax was paid on all bulk purchases.
History: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.05, Register, May, 1997, No. 497, eff. 6-1-97.
Trans 152.07Licensee records requirements.
(1)Fuel. Each licensee shall maintain a complete record of all fuel purchased, received and used in the conduct of its business. The fuel records shall contain the following:
(a) The date of each receipt of fuel.
(b) The name and address of the person from whom purchased or received.
(c) The number of units received.
(d) The type of fuel.
(e) The vehicle or equipment into which the fuel was placed.
(f) Fuel summaries for each vehicle for each jurisdiction in which the vehicle was operated.
(g) Summaries of the total fuel obtained under each category specified in pars. (c) to (f) for each calendar quarter.
(2)Distance. All licensees shall, in addition, maintain detailed distance records on an individual vehicle basis. Such records shall contain the following:
(a) Both taxable and non-taxable usage of fuel.
(b) Actual distance traveled for taxable and non-taxable use.
(c) Travel summaries for each vehicle for each jurisdiction in which the vehicle operated.
(d) Summaries of the total distance under each category specified in pars. (a) to (c) for each calendar quarter.
(e) Supporting information shall include the following information:
1. Date of trip (starting and ending).
2. Trip origin and destination.
3. Route of travel.
4. Beginning and ending odometer or hubodometer reading of the trip.
5. Total trip distance.
6. Distance by jurisdiction.
7. Unit number or vehicle identification number.
8. Vehicle fleet number.
9. Registrant’s name.
(2m)Decal accountability. The licensee is responsible to account for all decals issued to licensee. That includes which vehicle decals were placed on and the sequential decal identification number that the vehicle received. Failure to account for all decals issued, for a period of 4 years may result in a 4-mpg jeopardy assessment based on Wisconsin average vehicle use.
(3)Retention period. Licensees shall retain the records required by subs. (1) and (2) for a period of 4 years from the due date of the tax report unless the required tax report is not filed. If a required tax report is not filed, the licensee shall retain the required records until the department otherwise authorizes. Failure to timely provide records demanded for the purpose of audit extends the statute of limitations for assessment of additional tax by the department until 9 months after the records are provided. Successive failures to adequately respond to a demand for records relate back to the first demand. The record retention period is extended indefinitely by refusal to provide documents.
(4)Burden of proof. All motor fuel or special fuel acquired which is normally subject to use tax is taxable unless proof to the contrary is provided by the licensee.
History: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.06, Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: cr. (2m) Register December 2004 No. 588, eff. 1-1-05.
Trans 152.08Reporting.
(1)Quarterly reports. Except as provided in sub. (2), all licensees shall file a calendar quarterly report with the department and shall pay all taxes due. Payment shall be included with the quarterly report. Quarterly reports are required, even if no operation was conducted during the reporting period or if no taxable fuel was used. Failure to receive the authorized report form does not relieve the licensee from the obligation of submitting a report.
(2)Annual reports. Notwithstanding the quarterly reporting requirements of sub. (1), the department may allow annual reporting by licensees who have been reporting for at least one calendar year and whose operations equal less than 5,000 total annual miles or 8300 kilometers in Wisconsin. This will be based upon at least 4 quarters of filing history. Should a licensee choose to report annually, it shall petition the department and receive approval to do so. The reporting period for a licensee filing annual reports shall be from April 1 to March 31.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.