Aviation Fuel Tax

  1. What are the definitions of "general aviation", "person", and "licensee"?

  2. What is the tax rate on general aviation fuel?

  3. Who must obtain a general aviation fuel tax license?

  4. Who pays the general aviation fuel tax?

  5. When is the general aviation fuel tax paid?

  6. How are the general aviation fuel tax reports filed?

  7. When are the general aviation fuel tax reports due?

  8. Are any fuel sales exempt from the general aviation fuel tax?

  9. Who may receive a refund of general aviation fuel tax paid?

  10. How do I correct a general aviation fuel tax report that I previously filed?

  11. Am I subject to interest or penalties if I file an incorrect general aviation fuel tax report?

  12. 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?

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


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

October 4, 2017