Change in Applicability Date: Motor Vehicle Fuel Suppliers Administrative Allowance

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.

The administrative allowance under sec. 78.12(4)(a), Wis. Stats., that licensed fuel suppliers may deduct when remitting the motor vehicle fuel tax on gasoline, is reduced from 1.35 percent to 0.675 percent of the number of gallons of gasoline received for the taxable period, pursuant to 2019 Wis. Act 9, effective January 1, 2020. The new rate first applies to the January 2020 report (Form MF-002) which is due at the end of February.

Applicable Laws and Rules

This document provides statements or interpretations of sec. 78.12, Wis. Stats, enacted as of December 16, 2019.

Laws enacted after December 16, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 16, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100247

December 16, 2019