Trans 152.02(26)(c)(c) A person whose business is operated by the licensee under a lease or other agreement, or a person substantially all of whose assets are controlled by the licensee. Trans 152.02(26)(d)(d) A person who operates the licensee’s business under a lease or other agreement or controls substantially all of the licensee’s assets. Trans 152.02(26)(e)(e) There is a rebuttable presumption that the licensee’s spouse, domestic partner, relative within the 3rd degree of kinship or the relative within the 3rd degree of kinship of a spouse or domestic partner operating the licensee’s business are controlled by the licensee. Trans 152.02(27)(27) “Reporting period” means, under IFTA, a period of time consistent with the calendar quarterly period of January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31. Under IRP, “reporting period” means the July 1 through June 30 immediately preceding the commencement of the registration year. Trans 152.02(28)(28) “Revocation” means the withdrawal of fuel tax license or IRP registration and operating privileges by the department. Trans 152.02(29)(29) “Suspension” means the temporary removal of privileges granted to the licensee or registrant by the department. Trans 152.02(30)(30) “Total distance” means all miles or kilometers traveled during the reporting period by every qualified motor vehicle or apportionable vehicle in the licensee’s fleet regardless of whether the miles or kilometers are considered taxable or nontaxable. Trans 152.02 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. (2) to (25) to be (3) to (11), (13), (14) to (20), (23), (25) to (30) and am. (3), (5) (intro.), (11), (13), (16), (20) (a) to (c), (28), (29) and (30), cr. (2), (12), (21), (22) and (24), Register, May, 1997, No. 497, eff. 6-1-97; CR 04-004: cr. (7m), am. (16) and (27) Register December 2004 No. 588, eff. 1-1-05; correction in (intro.) made under s. 13.93 (2m) (b) 7., Stats., Register December 2004 No. 588; CR 22-048: am. (22) Register July 2023 No. 811, eff. 8-1-23. Trans 152.025Trans 152.025 Applications for motor carrier credentials. Trans 152.025(1)(1) An application for motor carrier interjurisdictional credentials within this chapter shall require the applicant’s established place of business in Wisconsin for IRP and IFTA. Trans 152.025(2)(2) An owner operator who cannot meet the requirements in sub. (1) may satisfy the requirement for registration in Wisconsin if the owner operator can verify a Wisconsin connection. He or she shall provide all of the following: Trans 152.025(2)(a)(a) A phone bill with a Wisconsin phone number and Wisconsin geographical address. Trans 152.025 HistoryHistory: CR 04-004: cr. Register December 2004 No. 588, eff. 1-1-05. Trans 152.03Trans 152.03 International fuel tax agreement. Under the authority of s. 341.45 (4), Stats., Wisconsin became a member of the international fuel tax agreement. The IFTA is an agreement among states and provinces to simplify the reporting of fuel use taxes by interstate motor carriers. The IFTA reduces the paperwork and compliance burdens for fuel tax reporting. The IFTA does not impose taxes but allows interstate motor carriers to report their fuel use taxes to a base state on a uniform basis. The provisions of the international fuel tax agreement in effect on January 1, 1997 and those subsequently ratified by this state are incorporated by reference. If any provisions of this subchapter are inconsistent with the provisions in the international fuel tax agreement, the provisions of the international fuel tax agreement apply for applicants licensed under the international fuel tax agreement and these provisions apply to persons not licensed under the international fuel tax agreement. Trans 152.03 NoteNote: Wisconsin became a member of the international fuel tax agreement effective July 1, 1989. A copy of the agreement may be ordered from the Wisconsin Department of Transportation, Motor Carrier Taxes and Permits Section, P.O. Box 7979, Madison, Wisconsin 53707-7979.
Trans 152.03 HistoryHistory: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.01 (3) and am., Register, May, 1997, No. 497, eff. 6-1-97. Trans 152.04(1)(1) General. Any person who purchases or obtains motor fuel or special fuel outside this state and operates any qualified motor vehicle in this state upon a highway and transports motor fuel or special fuel in an attached or unattached fuel supply tank for the sole purpose of operating the qualified motor vehicle shall pay the Wisconsin fuel tax on the gallons consumed by the qualified motor vehicle while operated on the highways of this state. The person shall pay the tax in the following manner: Trans 152.04(1)(a)(a) By purchasing tax paid motor fuel or special fuel within this state in an amount equivalent to the gallonage consumed while operating the qualified motor vehicles on the highways of this state, or Trans 152.04(1)(b)(b) By remitting the tax directly to the department as provided by this chapter, or Trans 152.04(1)(c)(c) By remitting the tax to licensee’s base jurisdiction if that jurisdiction is party to the international fuel tax agreement. This state has adopted the international fuel tax agreement. Trans 152.04(2)(2) Tax exempt miles. This state does not impose a use tax on the fuel consumed for either of the following: Trans 152.04(2)(b)(b) When the fuel is consumed while operating on private roads or driveways located in this state. Trans 152.04(3)(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. Trans 152.04 NoteNote: obligations on a trip-by-trip basis in lieu of motor fuel tax licensing is available as specified in ch. Trans 146.