Wis. Admin. Code Department of Revenue Tax 4.65 - Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers

(1) SCOPE. This section applies to suppliers required to be licensed by the department, wholesaler distributors and retail dealers who sell motor vehicle fuel to customers for exempt purposes on which the tax was paid. Registered vendors may file refund claims with the department. Suppliers may claim deductions on their monthly reports. The claim for refund and the deduction claimed may be investigated by the department and adjusted within 4 years after the date of filing.

(2) STATUTES. Under s. 78.01(2r), Stats., the ultimate consumer who purchases fuel for an exempt purpose shall assign his or her claim for a refund or deduction on the tax paid on undyed diesel fuel and gasoline to the person from whom the ultimate consumer purchased the fuel.

(3) PROCEDURES.

(a) Vendors, other than suppliers licensed with the department, shall register with the department, using form MF-112, to expedite the processing of a tax refund claim.

(b) Persons making exempt sales shall prepare and provide the customer with a sales invoice. A properly prepared legible invoice shall include the following information:

1. Name and address of seller.

2. Date of sale.

3. Name and address of purchaser.

4. Product sold.

5. Number of gallons.

6. Price per gallon.

7. A statement that no Wisconsin motor vehicle fuel tax is included in the price per gallon figure.

(c) The customer shall provide the vendor with an exemption certificate when purchasing undyed diesel fuel and gasoline which will be consumed by that customer for an exempt purpose as defined in s. 78.01(2) and (2m), Stats. A purchaser of undyed diesel fuel and gasoline for an exempt use shall provide the seller with a properly completed exemption certificate, form MF-209, prior to the tax-exempt purchase.

(d) Claims shall be made and filed upon forms prescribed and furnished by the department, form MF-012.

(e) The penalties provided in s. 78.73, Stats., for filing a false or fraudulent claim apply to all refund claimants.

(f) Refunds under s. 78.01(2r), Stats., shall be of tax only and may not include interest.

Note: Copies of vendor registration form MF-112, exemption certificate form MF-209, and refund claim form MF-012 are available on the department's web site at www.revenue.wi.gov.

Notes

Wis. Admin. Code Department of Revenue Tax 4.65

Emerg. cr. eff. 4-1-94; cr. Register, November, 1994, No. 467, eff. 12-1-94. Amended by, CR 16-046: am. (3) (c) Register January 2018 No. 745, eff. 2/1/2018

This section interprets ss. 78.01(2r), Stats.