Form Av - Licensed General Aviation Fuel Dealer Or User Report Page 2
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INSTRUCTIONS
COMPLETING YOUR REPORT
WHO MUST FILE THIS RETURN
Check the appropriate box for an ownership change and enter
All general aviation fuel dealers and users licensed by the
Wisconsin Department of Revenue must complete and file this
the requested information if changing ownership, name, or ad-
report (Form AV) with the department. A report must be filed
dress, or cancelling your license.
even if no tax is due.
Computing the General Aviation Fuel Tax Due
WHEN REPORT IS DUE
Step 1 Inventory Reconciliation
Your report is due 20 days after the close of your reporting pe-
riod. To be timely filed, your report must be postmarked by a
United States Post Office on or before its due date and received
LINE 1. Enter the number of gallons of general aviation fuel
you have on hand at the start of business on the first day of the
by the department within five days of the due date.
reporting period. These gallons should be the same as you
Late-filed reports: Reports not timely field are subject to the
reported on line 10 of your prior report.
following statutory late-filing fee, interest, and penalty.
LINE 2. Enter the total gallons of general aviation fuel you pur-
1. A mandatory $10 late-filing fee.
chased / acquired during the reporting period. Itemize all avia-
tion fuel purchases, including tax-exempt gasoline purchased
2. Interest on the tax due at the rate of 1.5% per month from
for sale as general aviation fuel. Indicate type of fuel purchased
the due date of the report until the date paid.
(jet fuel, av gas, or motor gas).
3. A penalty of 5% of the tax due for each month the tax is
unpaid (not exceeding 25% of the tax due).
LINE 4. Enter the total taxable gallons of general aviation fuel
you sold during the reporting period. This includes sales of
ASSISTANCE AND FORMS
general aviation fuel which you placed directly into the supply
Information, forms, and assistance are available at our Madison
tanks of aircraft and bulk sales of general aviation fuel to users.
office:
LINE 5. Enter the total gallons of general aviation fuel you
2135 Rimrock Road
placed into the supply tanks of your own aircraft from you own
Madison WI 53713
Wisconsin storage facilities.
(608) 266-3223
(608) 266-0064
LINE 6. Enter your total gallons of nontaxable sales. These
FAX (608) 261-7049
gallons must be supported by sales invoices indicating untaxed
general aviation fuel sales.
or write to:
PO Box 8900
LINE 7. Enter nontaxable general aviation fuel used, except
Madison WI 53708-8900
general aviation fuel used to power an aircraft.
E-mail: excise@revenue.wi.gov
LINE 9. Subtract line 8 from line 3 and enter the difference on
line 9. This is the number of gallons you should have remain-
INTERNET ADDRESS
ing in inventory at the end of the reporting period if you have
Yo u c a n a c c e s s t h e d e p a r t m e n t ’ s w e b s i t e a t
properly accounted for your purchases, sales and use.
From this web site, you can:
• Complete electronic fill-in forms
LINE 10. Enter the actual gallons of general aviation fuel
• Download forms, schedules, instructions, and publications
obtained from the physical inventory you took at the close of
• View answers to frequently asked questions
business on the last day of the reporting period. This is the
• E-mail for assistance
opening inventory on line 1 of the report you file for the next
reporting period.
RECORD KEEPING
You must keep a copy of your report and all records used in
LINE 11. Enter the difference between lines 9 and 10. If line 9
preparing this report for at least four years. You must keep
is greater than line 10, indicate the “shortage” with parentheses
them in a place and manner easily accessible for review by
(). IF the shortage is greater than 1% (.01) of line 3, recheck the
department personnel.
gallons you reported on lines 1, 2, 8, and 10. If line 11 indicated
an “overage,” recheck the receipts you reported on line 2.
PAYMENT OF TAX
The tax must be paid with your return when it is filed unless you
Step 2 Tax computation
pay by electronic funds transfer (EFT).
LINE 14. Multiply the taxable gallons entered on line 12 by
Persons must be registered with the department for making EFT
the current general aviation fuel tax rate of 6 cents per gallon.
payments of aviation fuel taxes. Permittees with annual aviation
fuel tax liabilities of $1,000 or more are required to pay by EFT.
Pay this amount due by check or money order made payable
Payments must be submitted according to the instructions in our
to the Wisconsin Department of Revenue. Write your general
Electronic Funds Transfer Guide. Information about EFT can be
aviation fuel license number on your check or money order and
obtained online at
be sure to enclose it with your report.
AMENDED RETURNS
Step 3 Sign and date your report and indicate your telephone
If you are filing an amended return, you must file a true, corrected
number.
and complete return, including all previously reported unchanged
transactions. Do not file a return that only reports the changes.
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