Trans 152.05 HistoryHistory: 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 152.06Trans 152.06 Tax 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. Trans 152.06(1)(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. Trans 152.06(2)(2) Receipt content. An acceptable receipt or invoice for tax paid purchases credited against motor fuel tax liability must include the following: Trans 152.06(2)(g)(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. Trans 152.06(3)(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: Trans 152.06(3)(e)(e) Purchase and inventory records to substantiate that tax was paid on all bulk purchases. Trans 152.06 HistoryHistory: 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 152.07(1)(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: Trans 152.07(1)(f)(f) Fuel summaries for each vehicle for each jurisdiction in which the vehicle was operated. Trans 152.07(1)(g)(g) Summaries of the total fuel obtained under each category specified in pars. (c) to (f) for each calendar quarter. Trans 152.07(2)(2) Distance. All licensees shall, in addition, maintain detailed distance records on an individual vehicle basis. Such records shall contain the following: