Alternate Fuel Tax

  1. What are the definitions of "alternate fuel", "person", and "licensee"?

  2. What is the Wisconsin tax rate on alternate fuel?

  3. How is the tax rate calculated for alternate fuels?

  4. Who pays the alternate fuel tax?

  5. When is the alternate fuel tax paid?

  6. Who must obtain an alternate fuel tax license?

  7. How are the alternate fuel tax reports filed?

  8. When are the alternate fuel tax reports due?

  9. What are the fees for filing or paying late?

  10. Are any fuel sales exempt from the alternate fuel tax?

  11. Who may receive a refund of alternate fuel tax paid?

  12. How do I correct an alternate fuel tax report that I previously filed?

  13. Am I subject to interest or penalties if I file an incorrect alternate fuel tax report?

  14. Who should I notify if the business has a change to its name, address, or ownership or if the business ceases operating in Wisconsin?

  15. What records should I keep for Wisconsin tax purposes, and how long should I keep them?


Excise Tax Unit
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email additional questions to

June 22, 2017