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Bill > AB200

WI AB200

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
04/15/2025
In Committee
04/15/2025
Crossed Over
Passed
Dead

Introduced Session

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 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 modifies Wisconsin's motor vehicle fuel tax laws in two primary ways. First, it extends the administrative allowance, currently 1.35 percent for gasoline, to diesel fuel suppliers, allowing them to retain the same percentage of tax collected on their first sale. Second, the bill establishes a refund mechanism for retailers selling motor vehicle fuel (gasoline, diesel, or both) to compensate for fuel losses due to shrinkage or evaporation. Specifically, retailers can 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 the fuel purchase, accompanied by detailed invoices from the fuel supplier or a comprehensive list of purchases. These invoices must include specific information such as sale date, supplier and retailer details, gallons purchased, price per gallon, and tax amount. The bill revives a practice of fuel loss compensation that was in place prior to 2019, providing a financial buffer for retailers who experience unavoidable fuel volume reductions during storage. The changes will take effect on the first day of the third month after the bill's publication.

Committee Categories

Transportation and Infrastructure

Sponsors (17)

Last Action

Fiscal estimate received (on 04/28/2025)

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