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Details

Detailed Information for : Excise Tax, Fuel, Motor Vehicle
Description:
Any person, sole proprietorship, partnership, limited liability company, corporation, association, the State of Wisconsin or any political subdivision, but not the United States or any of its agencies must obtain a motor vehicle fuel tax license if they want to act as a supplier or "restricted supplier" of motor vehicle fuel in Wisconsin. "Suppliers" include persons who: Import, or acquire immediately upon import, gasoline or diesel fuel by pipeline or marine vessel from a state, territory or possession of the United States or from a foreign country into a terminal. Produce, manufacture, or refine gasoline or diesel fuel within Wisconsin. Acquire motor vehicle fuel pursuant to an industry terminal exchange agreement. Produce alcohol or alcohol derivative substances in Wisconsin, import alcohol or alcohol derivative substances into a terminal or bulk plant, or acquire them immediately upon import by truck, railcar, or barge into a terminal. The above suppliers must also be registered with the federal government under 26 USC 4101 for tax-free transactions in gasoline and diesel fuel. Suppliers also include "restricted suppliers" who may only: Import motor vehicle fuel and/or other petroleum products into Wisconsin from an out-of-state bulk plant, providing the transporting vehicle is not capable of carrying more than 4,200 gallons and the delivery location is no more than 25 miles inside the Wisconsin border. Remove motor vehicle fuel from a bulk plant in Wisconsin in a vehicle capable of not carrying more than 4,200 gallons to a destination not more than 25 miles outside the Wisconsin border.  
License Type:
Original  
Duration:
The BTR certificate and motor vehicle fuel license are valid until canceled by the licensee or revoked by the Department.  
Fees:
The BTR certificate and fuel licenses are issued by the Registration Unit in Madison, (608) 266-2776. There is no charge for the fuel license. However, there is a one-time $20 charge for the BTR certificate. The certificate is renewable every two years for $10.  
Prerequisites:
The Department may require persons who are responsible for paying the motor vehicle fuel tax to have security (e.g., cash, bond) on file. The amount of security cannot exceed three times a licensee's average monthly liability for motor vehicle fuel tax.  
Additional Information:
For additional information see Wisconsin Department of Revenue's Frequently Asked Questions.  
Instructions:
Application Form(s):
Wisconsin Statutes:
Administrative Rules/Codes:
No administrative rule(s) or code(s) apply.  
Contact Information
Contact:
Customer Service Bureau
Home Page:
E-mail :
Hours of Operation:
7:45 a.m. - 4:30 p.m., Monday through Friday  
Phone:
(608)266-3223  
Fax:
(608)264-6884  
TTY/TDD:
(608)267-1049  
Mail Address:
PO Box 8902, Madison, WI 53708-8902  
Street Address:
2135 Rimrock Road, Madison, WI 53713  
Agency Web Site:
 
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For additional assistance with business-related license, permit and registration information, visit the Wisconsin Small Business Development Center at http://www.wisconsinsbdc.org or phone them at 608-263-7680.


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