Senate Bill 179 proposes amendments to the motor vehicle fuel tax regulations in Wisconsin, specifically addressing the administrative allowance for fuel suppliers and providing a refund mechanism for retailers. The bill allows motor vehicle fuel suppliers to retain a 1.35 percent administrative allowance not only for gasoline but also for diesel fuel, thereby equalizing the treatment of both fuel types. Additionally, it introduces a refund for retailers who experience evaporation losses of motor vehicle fuel, allowing them to claim a refund equal to 0.5 percent of the state motor vehicle fuel tax paid on their purchases. Retailers must file claims with the Department of Revenue within 12 months of purchase, supported by invoices or purchase lists.

The bill also includes specific legal language changes, such as the creation of new subsections under statute 78.12 and the establishment of statute 78.201, which outlines the refund process for retailers. Notably, it amends the existing statute by replacing a reference to a previous subdivision with a new one, ensuring clarity in the calculation of refunds. The provisions aim to support retailers by compensating for losses due to shrinkage and evaporation, which were previously addressed before 2019. The act is set to take effect three months after publication and applies to motor vehicle fuel taxes due on that effective date.

Statutes affected:
Bill Text: 78.12(4)(b)2, 78.12