Form Mf-112 - Registration For Vendor Motor Vehicle Fuel Tax Refunds Page 2
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2MF-112 INSTRUCTIONS
SALES ELIGIBLE FOR REFUND
FILING FOR REFUND
Registering with the department and filing refund requests elec-
1. Gasoline and undyed diesel fuel sold to the US Government
or its agencies. Fuel sold to the State of Wisconsin, local
tronically will speed the issuing of your refund checks. Refund
claim forms (MF-012) and exemption certificates (MF-209) are
municipalities in Wisconsin or school districts is taxable unless
the sale qualifies as exempt under items 2 through 5 below.
located on our web site. Form MF-209 must be executed with
Sales of fuel to the US Government or any of its agencies is
customers who want to purchase gasoline and undyed diesel
also exempt from the 2¢ per gallon
petroleum inspection
fee.
fuel tax-exempt.
For this exemption, fuel includes gasoline, undyed diesel fuel,
aviation fuel, dyed diesel fuel, and any other fuel on which the
Refunds issued are for tax only and do not include interest.
inspection fee has been paid.
The department reserves the right to review and adjust refund
2. Gasoline and undyed diesel fuel sold to a common motor
claims either before or after refund checks are issued.
carrier as defined in Chapter 194, Wis. Stats., used in the
operation of a motor vehicle for the urban mass transportation
DUE DATE FOR FILING REFUND CLAIMS
of passengers as defined in section 71.38, Wis. Stats.
Refund claims must be filed within 4 years from the date exempt
fuel is sold. However, you may not file more than one refund
3. Gasoline sold for off-road use in mobile machinery and equip-
claim per month.
ment and delivered directly into a customer’s bulk storage tank
in an amount not less than 100 gallons.
ASSISTANCE
You can access the department’s web site 24 hours a day, seven
4. Gasoline sold for use in aircraft to a general aviation fuel
days a week at From this web site, you can:
dealer or user licensed with the department providing the fuel
is delivered directly into the dealer or user’s storage tank in
• Complete electronic fill-in forms
an amount not less than 100 gallons.
• Download forms, schedules, instructions, and publications
• View answers to common questions
5. Undyed diesel fuel sold as heating oil.
• E-mail us comments or request help
• Access My Tax Account
6. Undyed diesel fuel sold for use in trains.
7. Gasoline and undyed diesel fuel sold on a tribal reservation
Madison Office Location
Mailing Address
2135 Rimrock Road
Excise Tax Section 6-107
to Native Americans.
Madison WI 53713
Wisconsin Department of Revenue
PO Box 8900
Wisconsin law allows persons who sell tax-paid gasoline and
Madison, WI 53708-8900
undyed diesel fuel for exempt usage to receive a refund of the
Phone: (608) 261-6435
Wisconsin motor vehicle fuel tax they pay suppliers when purchas-
Fax: (608) 261-7049
ing fuel for resale. Fuel vendors who are not registered with the
department as a motor vehicle fuel supplier or petroleum products
E-mail: excise@revenue.wi.gov
shipper and anticipate making exempt sales of fuel should register
with the department to speed the refund claim process.
RECORD KEEPING
Persons making exempt sales must maintain records of those
Exceptions:
sales, including the name and address of the buyer, date of
sale, type of fuel sold, the number of gallons sold, and that the
• Refunds of the motor vehicle fuel tax may NOT be claimed on
state motor vehicle fuel tax, and petroleum inspection fee when
sales of dyed diesel fuel. Since dyed diesel fuel is purchased
applicable, were deducted form the sales price. These records
tax-free and may only be used for exempt purposes, there is
must include a properly executed exemption certificate for each
no tax to refund when the fuel is resold.
customer exempt sales are made (except sales exempt from the
petroleum inspection fee). Records must be kept for a minimum
• Buyers of undyed diesel fuel for off-road use must be charged
of 4 years.
the Wisconsin fuel tax when purchasing the fuel. The buyer can
then file a claim with the department for a refund of the fuel tax
Caution (presumption law) - When records are not maintained,
relating to off-road usage. Buyers should go to
Wisconsin law presumes that the motor vehicle fuel is sold with
wi.gov or call 266-6701 for refund claim forms. Buyers are
fuel tax and petroleum inspection fee included.
encouraged to buy tax-exempt dyed diesel fuel for off-road
to eliminate the need to file off-road refund claims.
Caution: Gasoline cannot be sold tax-exempt if it will be placed
into a fuel supply tank of a:
• licensed motor vehicle (except an urban mass transportation
vehicle),
• snowmobile,
• recreational motorboat, or
• all-terrain vehicle (unless registered for private use)
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