1. (1) General. Any person who purchases or obtains motor fuel or special fuel outside this state and operates any qualified motor vehicle in this state upon a highway and transports motor fuel or special fuel in an attached or unattached fuel supply tank for the sole purpose of operating the qualified motor vehicle shall pay the Wisconsin fuel tax on the gallons consumed by the qualified motor vehicle while operated on the highways of this state. The person shall pay the tax in the following manner:

   1. (a) By purchasing tax paid motor fuel or special fuel within this state in an amount equivalent to the gallonage consumed while operating the qualified motor vehicles on the highways of this state, or
   2. (b) By remitting the tax directly to the department as provided by this chapter, or
   3. (c) By remitting the tax to licensee’s base jurisdiction if that jurisdiction is party to the international fuel tax agreement. This state has adopted the international fuel tax agreement.

2. (2) Tax exempt miles. This state does not impose a use tax on the fuel consumed for either of the following:

   1. (a) When the motor vehicle is being operated under a fuel trip permit.
   2. (b) When the fuel is consumed while operating on private roads or driveways located in this state.

3. (3) Compliance. Any person operating a qualified motor vehicle in Wisconsin is required to comply with this chapter. Qualified motor vehicles which are not in compliance with the requirements of this section shall be subject to the penalties provided by s. 341.45, Stats., except those licensed under IFTA will be subject to the penalties provided for under that agreement.

   Note: obligations on a trip-by-trip basis in lieu of motor fuel tax licensing is available as specified in ch. Trans 146.

History

History: Cr. Register, August, 1993, No. 452, eff. 9-1-93; renum. from Trans 152.03 and am. (1), Register, May, 1997, No. 497, eff. 6-1-97.