Form Mf-208 - Certificate Of Exemption For General Aviation Fuel Tax printable pdf download

MF-208: CERTIFICATE OF EXEMPTION

FOR GENERAL AVIATION FUEL TAX

(Sections 78.555 and 78.62, Wis. Stats.)

Wisconsin law imposes an excise tax of

6¢

per gallon on all general aviation fuel sold, used, or distributed in Wisconsin,

except sales to an “air carrier company” as defined in sec. 70.11(42)(a)1, Wis. Stats., or fuel delivered to or used by the

US government or one of its agencies. For a fuel buyer to claim an exemption from the general aviation fuel tax, the buyer

must provide this exemption certificate to an aviation fuel supplier licensed by the Wisconsin Department of Revenue. If

exempt aviation fuel is purchased from more than one supplier, the buyer must execute a Certificate of Exemption with

each supplier in order to purchase the general aviation fuel tax exempt.

If a Certificate of Exemption is not executed, all sales of general aviation fuel are subject to the general aviation fuel tax.

A seller who accepts in “good faith” a valid exemption certificate is relieved of any responsibility for collection or payment

of the tax upon transactions covered by the certificate.

Both suppliers and buyers must retain a copy of the executed Certificate of Exemption for their records. Do NOT send a

copy of the certificate to the Department of Revenue.

Check the appropriate box below to indicate if this certificate is for to a single exempt purchase or all future purchases of

aviation fuel from the supplier.

Single

Continuous A “continuous” certificate remains in effect until revoked by the Department of Revenue or the buyer ceases

operating or cancels the certificate.

The undersigned buyer claims tax exemption on the purchase of general aviation fuel from the supplier named below.

Name of Buyer (print or type)

FEIN or SSN (if sole proprietor)

City

Zip Code

Business Address (street, or rural route and box number)

State

Purchasers must indicate below the reason for exemption:

Buyer is an “air carrier company” engaged in the business of transporting persons or property for hire on regularly

scheduled flights. Purchaser files an air carrier annual report (AC-001), due May 1 each year, with the department

as required under sec. 76.04, Wis. Stats.

Buyer is a general aviation fuel licensee registered with the Department of Revenue.

Title

Telephone Number

Date

Signature of Buyer

(

)

Name of Supplier (print or type)

Address of Supplier

Date

Signature of Supplier

ADDITIONAL FORMS AND ASSISTANCE

If you need additional exemption forms, or have any questions regarding this exemption certificate, its tax consequences, or any other

aspects of the general aviation fuel tax law, contact us at:

Mailing Address

Phone: (608) 266-3223 or 266-0064

Excise Tax Section 6-107

Fax:

(608) 261-7049

Wisconsin Department of Revenue

E-mail: excise@revenue.wi.gov

PO Box 8900

Madison WI 53708-8900

MF-208 (R. 1-12)

Form Mf-208 - Certificate Of Exemption For General Aviation Fuel Tax

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