Motor Vehicle Fuel Tax

  1. What are the definitions of "motor vehicle fuel", "diesel replacement renewable fuel", "gasoline replacement renewable fuel", "person", "licensee" and "petroleum inspection fee"?

  2. What is the tax rate on motor vehicle fuel?

  3. Who must obtain a motor vehicle fuel tax license?

  4. Who pays the motor vehicle fuel tax?

  5. How is the motor vehicle fuel tax paid?

  6. When is the motor vehicle fuel tax due?

  7. How are the motor vehicle fuel tax reports filed?

  8. When are the supplier motor vehicle fuel tax reports due?

  9. Are any fuel sales exempt from the motor vehicle fuel tax?

  10. Who may receive a refund of motor vehicle fuel tax paid?

  11. How do I correct a previously filed motor vehicle fuel tax report?

  12. Am I subject to interest or penalties if I file an incorrect motor vehicle fuel tax report?

  13. Should I notify the Department of Revenue if the business has a change to its name, address, or ownership or if the business ceases operating in Wisconsin?

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

  15. What are the registration and reporting requirements for interstate motor carriers?


FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Excise Tax Unit
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email additional questions to DORExciseTaxpayerAssistance@wisconsin.gov

March 13, 2018