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Bill > SB179

WI SB179

Applying the motor vehicle fuel tax supplier’s administrative allowance to diesel fuel, a motor vehicle fuel tax refund for evaporation losses, and making an appropriation. (FE)

summary

Introduced
04/03/2025
In Committee
06/18/2025
Crossed Over
06/18/2025
Passed
Dead

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

Administrative allowance of the motor vehicle fuel tax Current law allows a motor vehicle fuel supplier to retain as an administrative allowance 1.35 percent of the motor vehicle fuel tax the supplier collects on the first sale of gasoline in this state. This bill allows a motor vehicle fuel supplier to retain the same administrative allowance for the motor vehicle fuel tax the supplier collects on the first sale of diesel fuel in this state. Retailer refund for motor vehicle fuel evaporation The bill allows a retailer who sells gasoline, diesel fuel, or both (motor vehicle fuel) in this state to claim a refund equal to 0.5 percent of the state motor vehicle fuel tax paid on the retailer[s purchase of the motor vehicle fuel to compensate for motor vehicle fuel stored on site that is lost by shrinkage or evaporation. A claim for a refund under the bill must be made to the Department of Revenue no later than 12 months after the date on which the retailer purchased the motor vehicle fuel and must be accompanied with invoices prepared by the motor vehicle fuel supplier or a LRB-2510/1 JK:skw 2025 - 2026 Legislature SENATE BILL 179 list of purchases prepared by the retailer. Prior to 2019, the state provided such refunds to compensate gasoline retailers for shrinkage and evaporation losses. For further information see the state fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

This bill addresses two main aspects of motor vehicle fuel tax administration in Wisconsin. First, it extends an administrative allowance to diesel fuel suppliers, similar to the existing allowance for gasoline suppliers, which allows them to retain 1.35 percent of the motor vehicle fuel tax collected on their first sale. Second, the bill establishes a refund mechanism for retailers to compensate for fuel shrinkage and evaporation losses, allowing them to claim a refund of 0.5 percent of the state motor vehicle fuel tax paid on their fuel purchases. To claim this refund, retailers must submit a claim to the Department of Revenue within 12 months of purchase, accompanied by detailed invoices from the fuel supplier that include information such as the date of sale, supplier and retailer details, number of gallons purchased, price per gallon, and the specific tax amount. The bill provides specific guidelines for documentation, including requirements for invoice submission and record retention, and aims to help retailers recover minor losses from fuel storage. The new provisions will take effect on the first day of the third month after the bill's publication and will apply to motor vehicle fuel taxes due and payable from that point forward.

Committee Categories

Budget and Finance, Transportation and Infrastructure

Sponsors (17)

Last Action

Fiscal estimate received (on 06/19/2025)

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