Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB179 Compare Versions

Only one version of the bill is available at this time.

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1	1	2025 - 2026 LEGISLATURE
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4	4	2025 SENATE BILL 179
5	5	April 3, 2025 - Introduced by Senators FEYEN, JAMES, PFAFF and WANGGAARD,
6	6	cosponsored by Representatives GUNDRUM, ARMSTRONG, BILLINGS, BRILL,
7	7	CALLAHAN, DOYLE, KREIBICH, MOSES, MURPHY, MURSAU, NOVAK, O'CONNOR
8	8	and SWEARINGEN. Referred to Committee on Transportation and Local
9	9	Government.
10	10	AN ACT to amend 78.12 (4) (b) 2.; to create 78.12 (4) (b) 1m., 78.12 (4) (b) 1n.
11	11	and 78.201 of the statutes; relating to: applying the motor vehicle fuel tax
12	12	supplier[s administrative allowance to diesel fuel, a motor vehicle fuel tax
13	13	refund for evaporation losses, and making an appropriation.
14	14	Analysis by the Legislative Reference Bureau
15	15	Administrative allowance of the motor vehicle fuel tax
16	16	Current law allows a motor vehicle fuel supplier to retain as an administrative
17	17	allowance 1.35 percent of the motor vehicle fuel tax the supplier collects on the first
18	18	sale of gasoline in this state. This bill allows a motor vehicle fuel supplier to retain
19	19	the same administrative allowance for the motor vehicle fuel tax the supplier
20	20	collects on the first sale of diesel fuel in this state.
21	21	Retailer refund for motor vehicle fuel evaporation
22	22	The bill allows a retailer who sells gasoline, diesel fuel, or both (motor vehicle
23	23	fuel) in this state to claim a refund equal to 0.5 percent of the state motor vehicle
24	24	fuel tax paid on the retailer[s purchase of the motor vehicle fuel to compensate for
25	25	motor vehicle fuel stored on site that is lost by shrinkage or evaporation. A claim for
26	26	a refund under the bill must be made to the Department of Revenue no later than
27	27	12 months after the date on which the retailer purchased the motor vehicle fuel and
28	28	must be accompanied with invoices prepared by the motor vehicle fuel supplier or a
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33	33	SENATE BILL 179
34	34	- 2 - LRB-2510/1
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36	36	SECTION 1
37	37	list of purchases prepared by the retailer. Prior to 2019, the state provided such
38	38	refunds to compensate gasoline retailers for shrinkage and evaporation losses.
39	39	For further information see the state fiscal estimate, which will be printed as
40	40	an appendix to this bill.
41	41	The people of the state of Wisconsin, represented in senate and assembly, do
42	42	enact as follows:
43	43	SECTION 1. 78.12 (4) (b) 1m. of the statutes is created to read:
44	44	78.12 (4) (b) 1m. Subtract from the amount under subd. 1. an amount equal to
45	45	0.0125 multiplied by the number of gallons under subd. 1.
46	46	SECTION 2. 78.12 (4) (b) 1n. of the statutes is created to read:
47	47	78.12 (4) (b) 1n. Subtract from the amount under subd. 1m. an amount equal
48	48	to 0.001 multiplied by the number of gallons under subd. 1.
49	49	SECTION 3. 78.12 (4) (b) 2. of the statutes is amended to read:
50	50	78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. 1n. by the rate
51	51	published under s. 78.015 as increased under s. 78.017.
52	52	SECTION 4. 78.201 of the statutes is created to read:
53	53	78.201 Refund to retailers. (1) Any retail dealer who operates a service
54	54	station, store, garage, or other place of business within this state for the retail sale
55	55	of motor vehicle fuel from that place of business who has paid the tax imposed
56	56	under s. 78.01 on the motor vehicle fuel received into storage at that place of
57	57	business may claim a refund to cover motor vehicle fuel shrinkage and evaporation
58	58	losses in an amount equal to 0.5 percent of the tax imposed under s. 78.01 on the
59	59	purchase of the motor vehicle fuel.
60	60	(2) Subject to the requirements and limitations provided in this section, a
61	61	retail dealer shall receive the refund under this section if the retail dealer files a
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81	81	SENATE BILL 179
82	82	- 3 - LRB-2510/1
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84	84	SECTION 4
85	85	claim with the department no later than 12 months after the date on on which the
86	86	retail dealer purchased the motor vehicle fuel.
87	87	(3) For purposes of this section, a supplier shall furnish each retail dealer
88	88	with an invoice prepared at the time of delivering the motor vehicle fuel and the
89	89	retail dealer shall send that invoice or a list of purchases to the department when
90	90	filing a claim under this section. The supplier shall ensure that the invoice contains
91	91	all of the following information:
92	92	(a) The date of sale.
93	93	(b) The name and address of the supplier.
94	94	(c) The name and address of the retail dealer.
95	95	(d) The number of gallons purchased by the retail dealer and the price per
96	96	gallon.
97	97	(e) As a separate item, the amount of the tax imposed under s. 78.01 on the
98	98	motor vehicle fuel.
99	99	(4) (a) For purposes of filing a claim under this section, if the retail dealer
100	100	sends invoices prepared under sub. (3) to the department, the retail dealer shall
101	101	send a separate invoice for each sale.
102	102	(b) For purposes of filing a claim under this section, if, instead of sending
103	103	invoices, the retail dealer sends a list of purchases to the department, the retail
104	104	dealer shall retain for 4 years the invoices prepared and received under sub. (3) as
105	105	evidence of those purchases and shall allow the department to inspect the invoices.
106	106	(5) Upon receiving a claim under this section, the department shall determine
107	107	the amount of refund due. The department may make such investigation of the
108	108	correctness of the facts stated in the claim as the department deems necessary. The
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133	133	SENATE BILL 179
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136	136	SECTION 4
137	137	department may not deny a claim filed under this section for failure of the invoices
138	138	or list of purchases submitted by the retail dealer to show the amount of the tax
139	139	imposed under s. 78.01 on the motor vehicle fuel as a separate item if the
140	140	department is able to determine the amount of the tax from the information stated
141	141	on the invoices or list of purchases.
142	142	SECTION 5. Initial applicability.
143	143	(1) This act first applies to motor vehicle fuel taxes due and payable on the
144	144	effective date of this subsection.
145	145	SECTION 6. Effective date.
146	146	(1) This act takes effect on the first day of the 3rd month beginning after
147	147	publication.
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