78.09 Supplier and exporter licenses.
(1) No person may import motor vehicle fuel into; or sell, use, transport or store motor vehicle fuel in; this state, unless the tax on that motor vehicle fuel has been paid to, or tax liability accrued by, a holder of an unrevoked supplier license issued by the department, except that a supplier is exempt from that requirement for motor vehicle fuel manufactured in this state or imported by pipeline or marine barge and stored in a terminal in this state, and except that a supplier of alcohol is exempt from that requirement for alcohol imported by barge, railcar or transport truck. A supplier who does not transact business in this state and who has no contacts with this state except sales to wholesaler distributors or retail dealers in another state who ship motor vehicle fuel into this state may apply for, and may be given, a supplier's license under this subsection and thereby submit to the jurisdiction of this state for purposes of this subchapter.
(2) To procure a license, a supplier who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.
(3) No person may export motor vehicle fuel unless that person has obtained an export license or a supplier license or has paid the destination state motor vehicle fuel tax to the supplier and can demonstrate proof of export in the form of a destination state bill of lading.
(4) In order to obtain a license to export motor vehicle fuel to another specified state, a person shall be licensed either to collect and remit motor vehicle fuel taxes or to deal in tax-free motor vehicle fuel in that other specified state of destination.
(5) To procure an export license, an exporter who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.
(6) Subject to conditions established by the department, the department shall provide for the payment of the tax imposed by this subchapter by a person importing motor vehicle fuel from a bulk plant located outside of this state.
(7) Subject to conditions established by the department, the department shall provide for export by and the certification for exemption from the tax imposed by this subchapter to a wholesale distributor exporting motor vehicle fuel out of a bulk plant to a destination outside of this state.
History: 1991 a. 316; 1993 a. 16; 1995 a. 27; 1997 a. 27; 2013 a. 54.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
Chapter 78 - Motor vehicle and general aviation fuel taxes.
78.01 - Tax imposed; collected; exceptions.
78.015 - Annual adjustment of tax rate.
78.07 - Motor vehicle fuel received.
78.09 - Supplier and exporter licenses.
78.12 - Reports to department; computation of tax.
78.13 - Notice by licensee of discontinuance, sale or transfer of business; final report.
78.155 - Penalties for misuse of dyed diesel fuel.
78.19 - Refund for fuel destroyed.
78.215 - Separate fuel supply tanks required.
78.22 - Motor vehicle fuel floor tax.
78.40 - Tax imposed; collected; exceptions.
78.405 - Annual adjustment of the tax rate.
78.47 - Alternate fuels license.
78.48 - Application; form; investigation; bond; issue.
78.49 - Reports to department; computation of tax.
78.50 - Notice by alternate fuels licensee of cessation, sale or transfer of business; final report.
78.51 - Theft of alternate fuels tax moneys.
78.52 - Separate fuel supply tanks required.
78.555 - Tax imposed; rate; collected.
78.56 - General aviation fuel license.
78.57 - Application; form; investigation; bond; issue.
78.58 - Reports to department; computation of tax.
78.60 - Theft of general aviation fuel tax moneys.
78.65 - Suspension and revocation of licenses.
78.66 - Records to be kept by licensees.
78.68 - Returns; failure to pay; refunds.
78.70 - Actions to collect tax and penalties.
78.71 - Motor vehicle fuel, general aviation fuel and alternate fuels taxes are preferred claims.
78.72 - Preference given actions to enforce this chapter.
78.74 - Remedies and penalties are cumulative.
78.75 - Refund; procedure; claim unassignable.
78.77 - Registration of transporters; records to be kept.
78.78 - Reports by transporters; exceptions.
78.79 - Duty of department to enforce fuel tax provisions; promulgate rules.
78.80 - Departmental examinations; information; penalty.
78.81 - Attorney general and district attorney to prosecute; place of trial.
78.82 - Municipalities not to tax motor vehicle fuel or alternate fuels.