Assembly Bill 200 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 new provision that permits retailers to claim a refund of 0.5 percent of the state motor vehicle fuel tax paid on their purchases to compensate for losses due to evaporation or shrinkage of the fuel stored on-site. This refund claim must be submitted to the Department of Revenue within 12 months of the purchase and requires supporting invoices or purchase lists.

The bill also includes specific legal language changes, such as the creation of new subsections under section 78.12 and the establishment of section 78.201, which outlines the refund process for retailers. The amendments clarify the calculation of refunds and the necessary documentation required for claims. Furthermore, the bill stipulates that the new provisions will apply to motor vehicle fuel taxes due on the effective date of the legislation, which will take effect three months after publication.

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