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 the following laws and regulations enacted as of December 16, 2019: Section 78.12, Wis. Stats.

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 Guidance issued prior to December 16, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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.