Form Mf-100 - Wisconsin Fuel License Application Instructions
ADVERTISEMENT
1
2WISCONSIN FUEL LICENSE APPLICATION INSTRUCTIONS
Wisconsin Department of Revenue
Mail Stop 5-107
(for the MF-100)
PO Box 8900
Madison, WI 53708-8900
(608) 266-6701
FAX (608) 267-7049
INTRODUCTION
“Restricted Suppliers” are persons who:
1. Import into Wisconsin motor vehicle fuel and other petroleum
This document provides information regarding the following fuel
products from an out-of-state bulk plant.
licenses or registrations issued by the department:
• Supplier or Restricted Supplier
2. Remove motor vehicle fuel and other petroleum products
• Ethanol or Biodiesel Producer
from a bulk plant in Wisconsin for shipment to a destination
outside Wisconsin.
• Petroleum Products Shipper
• Alternate Fuel Dealer/User
No person may import motor vehicle fuel into Wisconsin, or sell,
• General Aviation Fuel Dealer/User
use, transport, or store motor vehicle fuel in this state unless
• Fuel Transporter (petroleum products carriers)
the fuel tax and petroleum inspection fee have been paid to or
• Terminal Operator
liability accrued by the holder of a valid fuel license issued by
the department.
License Exceptions – Licenses are not issued to terminal opera-
tors that do not own any of the fuel handled by the terminal or fuel
B. PETROLEUM PRODUCTS SHIPPER LICENSE
carriers (transporters) that do not transport fuel on Wisconsin high-
ways (e.g., pipelines, rail, ships, barges). However, both terminal
operators and nonhighway fuel carriers must file monthly reports
You must obtain a shipper license if you sell petroleum products
with the department. More information about terminal operators
in Wisconsin on which the 2¢ per gallon Wisconsin inspection fee
and fuel transporters appears later in this document.
has not been paid. Persons who pay their supplier the Wisconsin
motor vehicle fuel tax and the Wisconsin petroleum inspection
fee do not need this license. In addition, you do not need this
license if you are registered with the department as a supplier.
WHO NEEDS A FUEL LICENSE
The petroleum products subject to the inspection fee include, for
example: gasoline, diesel, kerosene, aviation fuel, jet fuel, racing
A. MOTOR VEHICLE FUEL TAX LICENSE
fuel, and dyed fuel oil.
Persons operating as a “supplier” or “restricted supplier” of motor
C. TERMINAL OPERATORS
vehicle fuel in Wisconsin must obtain a supplier license from the
department and remit any fuel tax and petroleum inspection fees
directly to the department. Motor vehicle fuel includes gasoline
A terminal operator is the person, who by ownership or contractual
and undyed diesel fuel. The motor vehicle fuel tax rate effective
agreement, is responsible for, or has physical control over, the
April 1, 2006, is 30.9¢ per gallon.
operation of a terminal. A terminal operator who does not own
any of the fuel products handled by the terminal does not need
The petroleum inspection fee is 2¢ per gallon on motor vehicle
a suppliers license. However these terminal operators are re-
fuels and other petroleum products, for example: kerosene, avia-
quired to electronically file monthly informational reports with
tion fuel, jet fuel, racing fuel and dyed fuel oil.
the department itemizing terminal receipts, disbursements, and
meter readings.
“Suppliers” include persons who:
Terminal operators who own the fuel products handled by the
1. Import or acquire immediately upon import into a terminal,
terminal must obtain a motor vehicle fuel supplier license. These
gasoline or undyed diesel fuel by pipeline or marine vessel
terminal operators file a combined monthly motor vehicle fuel
from a state, territory, or possession of the United States, or
supplier and terminal operator report with the department.
from a foreign country.
2. Produce, manufacture, or refine gasoline or undyed diesel
D. ALTERNATE FUEL DEALER/USER LICENSE
fuel within Wisconsin.
The alternate fuels tax is payable directly to the department by the
3. Acquire motor vehicle fuel pursuant to an industry terminal
following persons who must be licensed by the department:
exchange agreement.
1. Fuel “dealers” who place alternate fuel into the supply
4. Produce alcohol or alcohol derivative substances in
tanks of licensed motor vehicles, snowmobiles, recreational
Wisconsin, import alcohol or alcohol derivative substances
motorboats, or all-terrain vehicles (unless the ATV is
into a terminal or bulk plant, or acquire them immediately
registered for private use), owned by others, or owned by
upon import by truck, railcar or barge into a terminal.
others as well as themselves.
2. Fuel “users” who make bulk purchases of alternate fuel that
5. Produce biodiesel.
will be placed into supply tanks of their own licensed motor
vehicles, snowmobiles, recreational motorboats, or all-terrain
The above suppliers must also be registered with the federal
vehicles (unless the ATV is registered for private use). Fuel
government under 26 USC 4101 for tax-free transactions in
users who make bulk purchases and do not want to obtain
gasoline and clear diesel fuel.
an alternate fuel license from the department can remit the
alternate fuel tax to their dealer.
MF-200 (R. 11-08)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial