Wisconsin – Updated Motor Vehicle Fuel Use Tax Publication

SALT Report 2347 – The Wisconsin Department of Revenue updated their publication regarding the imposition of use tax for purchases of motor vehicle fuel. The publication is designed to help you determine if you are required to pay use tax on your motor vehicle fuel purchases if you have received a tax refund.

Generally, if a taxpayer receives a refund of motor vehicle fuel tax, that purchase will be subject to Wisconsin use tax unless an exemption applies. Also, if the fuel is subject to state use tax, a county and/or stadium use tax will also be due if you purchased or received the fuel in a county that imposes a use tax. However, if you purchase the fuel in a county with no county or stadium tax, even if you later store, use, or consume the fuel in a county which has a county or stadium tax, no county or stadium use tax is due.

Examples of fuel purchases that are subject to Wisconsin use tax include:

  • Fuel used in real property construction, including road construction
  • Fuel used in well drilling
  • Fuel used in landscaping or logging
  • Fuel used in refuse, recycling, and waste handling equipment
  • Fuel used in golf carts and amusement rides
  • Fuel used in all-terrain vehicles, and
  • Fuel in which a sales or use tax exemption certificate was issued by the purchaser to the seller but the fuel was subsequently used in a taxable manner

If your purchase is subject to use tax, the publication provides information on how to compute the amount of tax due as well as how and when the use tax must be reported to the Department.

The guidance in the publication reflects the Department’s interpretations of laws that were enacted by the Wisconsin Legislature April 1, 2013.

For Further Information

Wisconsin Department of Revenue – Publication #222

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