Section 78.40. Tax imposed; collected; exceptions.

 

(1)   Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.405 and 78.407 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, of a snowmobile, of a limited use off-highway motorcycle that is not registered for private use under s. 23.335 (3) (a) , of an all-terrain vehicle or utility terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) , or of a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.

(2)   Exceptions. No tax is hereby imposed upon or with respect to the following:

(a) Alternate fuels used by the United States or its agencies where such use is evidenced by an exemption certificate executed by an authorized representative of the U.S. government or agency thereof certifying that the fuel used is for the exclusive consumption by the U.S. government or its agencies.

(c) Alternate fuels used by a common motor carrier as defined in ch. 194 , if the carrier certifies to the department that the fuel is for use in the operation of a motor vehicle for the urban mass transportation of passengers as defined in s. 71.38 .

1979 c. 11 , 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 302 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1991 a. 39 ; 1993 a. 16 ; 1995 a. 113 ; 1997 a. 27 ; 2011 a. 208 ; 2015 a. 170 . Cross-reference: See also s. Tax 4.53 , Wis. adm. code.