Form Alt - Licensed Alternate Fuels Dealer Or User Report Page 2
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INSTRUCTIONS
If you hare sales or purchases or alternate fuels not subject to
WHO MAY FILE THIS REPORT
alternate fuel taxes, you may be subject to the Wisconsin sales/
All alternate fuels dealers and users licensed by the Wisconsin
use tax on the nontaxable gallons sold or purchased. This tax
Department of Revenue must complete and file this report with
does not apply to fuel used for agricultural purposes by a person
the department. A report must be filed even if no tax is due.
engaged in farming. For more information regarding your sales/
use tax liability, refer to Wisconsin Publication 222, which is avail-
DUE DATE
able at
Your report is due on the last day of the month following the
PAYMENT OF TAX
month or quarter covered by your report. To be timely filed, your
report must be postmarked by a United States Post Office on or
The tax must be paid with your return when it is filed unless you
before its due date and received by the department within five
pay by electronic funds transfer (EFT).
days of the due date.
Person must be registered with the department for making EFT
Late-filed reports: Reports not timely filed are subject to the fol-
payments of alternate fuels taxes. Permittees with annual alter-
lowing statutory late-filing fee, interest, and penalty.
nate fuels tax liabilities of $1,000 or more are required to pay by
1. A mandatory $10 late-filing fee.
EFT. Payments must be submitted according to the instructions
in our Electronic Funds Transfer Guide. Information about EFT
2. Interest on the tax due at the rate of 1.5% per month from the
can be obtained online at
due date of the report until the date paid.
eftgen.html.
3. A penalty of 5% of the tax due for each month the tax is unpaid
(not exceeding 25% of the tax due).
COMPLETING YOUR REPORT
Check the appropriate boxes for an ownership change and enter
ASSISTANCE AND FORMS
the requested information if changing ownership, name, or ad-
Information, forms, and assistance are available at our Madison
dress or cancelling your license.
office:
2135 Rimrock Road
COMPUTING THE ALTERNATE FUELS TAX DUE
Madison, Wisconsin
Note: For the purpose of this tax computation, cubic feet of
(608) 266-3223
compressed natural gas must be converted to equivalent gaso-
(608) 266-0064
line gallons.
FAX: (608) 261-7049
Wisconsin law imposes an alternate fuels tax on any alternate
or write to:
fuel placed into the supply tank of a licensed motor vehicle,
PO Box 8900
snowmobile, recreational motorboat, and all-terrain vehicle (ATV)
Madison WI 53708-8900
unless the ATV is registered for private use. Exceptions: The
tax is not imposed upon alternate fuel sold to the United States
E-mail: excise@revenue.wi.gov
(or its agencies) and common motor carriers for the urban mass
transportation of passengers.
INTERNET ADDRESS
You can access the department’s web site at
LINE 1. Enter in the appropriate columns the total taxable gallons
From this web site, you can:
of alternate fuels you sold during the reporting period, including
•
Complete electronic fill-in forms
bulk sales of alternate fuels to users who have authorized you to
•
Download forms, schedules, instructions, and publications
charge them the tax on bulk deliveries.
•
View answers to frequently asked questions
•
E-mail for assistance
LINE 2. Enter the total gallons of alternate fuels you placed into
the supply tanks of your own vehicles from your own Wisconsin
storage facilities.
RECORD KEEPING
You must keep a copy of your report and all records used in pre-
LINE 6. Add the tax amounts entered in each column on line 5,
paring the report for at least four years. You must keep them in
and enter the total on line 6. THIS IS THE ALTERNATE FUELS
a place and manner easily accessible for review by department
TAX YOU OWE.
personnel.
Sign and date your report, and indicate your telephone number.
AMENDED RETURNS
If you are filing an amended return, you must file a true, corrected
and complete return, including all previously reported unchanged
transactions. Do not file a return that only reports the changes.
POTENTIAL SALES/USE TAX LIABILITY
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