Tax 4.55 NoteNote: Form MF-100 is available on the department’s web site at www.revenue.wi.gov. Tax 4.55(2)(b)(b) A new license shall be obtained when there is a change in the type of ownership of a sole proprietorship, partnership, corporation or other form of ownership, except as provided in par. (c). Tax 4.55 NoteExamples: A new license is required if: 1) A sole proprietorship or partnership incorporates.
Tax 4.55 Note2) A sole proprietorship is sold to a different sole proprietor.
Tax 4.55 Note3) A sole proprietorship becomes a partnership.
Tax 4.55 Note4) A partner in a partnership leaves the partnership or a partner is added to the partnership.
Tax 4.55 Note5) The federal employer identification number of a business changes.
Tax 4.55(2)(c)(c) A change in the ownership of a corporation does not require a new license unless either of the following occurs: Tax 4.55(2)(c)1.1. A corporation is merged with another corporation, the merged corporation ceases to exist, and the surviving corporation does not have a valid license. Tax 4.55(2)(c)2.2. The federal employer identification number of a corporation changes. Tax 4.55(3)(a)(a) A licensee shall notify the department of a name change at least 10 days prior to the change and the licensee shall retain the same license number. Tax 4.55(3)(b)(b) A rider, verifying the name change, such as one filed by a licensee’s insurance company at the request of the licensee, shall be submitted to the department. If no security is on file or a rider is not filed with the department, new security shall be deposited under the new name, as required under s. Tax 4.54, and any old security shall be returned to the licensee. Tax 4.55 HistoryHistory: Cr. Register, September, 1991, No. 429, eff. 10-1-91; emerg. am. (2) (b), eff. 4-1-94; am. (2) (b), Register, November, 1994, No. 467, eff. 12-1-94. Tax 4.65Tax 4.65 Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers. Tax 4.65(1)(1) Scope. This section applies to suppliers required to be licensed by the department, wholesaler distributors and retail dealers who sell motor vehicle fuel to customers for exempt purposes on which the tax was paid. Registered vendors may file refund claims with the department. Suppliers may claim deductions on their monthly reports. The claim for refund and the deduction claimed may be investigated by the department and adjusted within 4 years after the date of filing. Tax 4.65(2)(2) Statutes. Under s. 78.01 (2r), Stats., the ultimate consumer who purchases fuel for an exempt purpose shall assign his or her claim for a refund or deduction on the tax paid on undyed diesel fuel and gasoline to the person from whom the ultimate consumer purchased the fuel. Tax 4.65(3)(a)(a) Vendors, other than suppliers licensed with the department, shall register with the department, using form MF-112, to expedite the processing of a tax refund claim. Tax 4.65(3)(b)(b) Persons making exempt sales shall prepare and provide the customer with a sales invoice. A properly prepared legible invoice shall include the following information: Tax 4.65(3)(b)7.7. A statement that no Wisconsin motor vehicle fuel tax is included in the price per gallon figure. Tax 4.65(3)(c)(c) The customer shall provide the vendor with an exemption certificate when purchasing undyed diesel fuel and gasoline which will be consumed by that customer for an exempt purpose as defined in s. 78.01 (2) and (2m), Stats. A purchaser of undyed diesel fuel and gasoline for an exempt use shall provide the seller with a properly completed exemption certificate, form MF-209, prior to the tax-exempt purchase.