Form Mf-011 - Licensed General Aviation Fuel Dealer Or User Report Page 2
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2MF-011 INSTRUCTIONS
Enter the last date covered by the report, legal name, account
WHO MUST FILE THIS RETURN
number, business name, FEIN or SSN and address.
All general aviation fuel dealers and users licensed by the Wis-
Check all applicable boxes to identify if you are cancelling your
even if no tax is due.
permit, changing ownership or including other correspondence.
DUE DATE
Enter the effective date of your permit cancellation, if applicable.
This report is due 20 days after the close of the reporting period.
include the name and address of the new owner if changing own-
ership.
COMPUTING THE GENERAL AVIATION FUEL TAX DUE
Step 2 Inventory Reconciliation
2. Interest on the tax due at the rate of 1.5% per month from the
due date of the report until the date paid (mandatory).
LINE 1. Enter the number of gallons of general aviation fuel you
3. A penalty of 5% of the tax due for each month the tax is unpaid
-
(not exceeding 25% of the tax due).
ing period. These gallons should be the same as you reported on
line 10 of your prior report.
ASSISTANCE
You can access the department’s web site at
LINE 2. Enter the total gallons of general aviation fuel you pur-
From this web site, you can:
fuel purchases, including tax-exempt gasoline purchased for sale
av gas, or motor gas).
LINE 4. Enter the total taxable gallons of general aviation fuel you
sold during the reporting period. This includes sales of general
aviation fuel which you placed directly into the supply tanks of
Mailing Address
aircraft and bulk sales of general aviation fuel to users.
2135 Rimrock Road
Excise Tax Section 6-107
Madison WI 53713
Wisconsin Department of Revenue
LINE 5. Enter the total gallons of general aviation fuel you placed
PO Box 8900
into the supply tanks of your own aircraft from you own Wisconsin
Phone: (608) 266-3223
Madison WI 53708-8900
storage facilities.
or (608) 266-0064
Fax: (608) 261-7049
LINE 6. Enter your total gallons of nontaxable sales. These
E-mail: excise@revenue.wi.gov
gallons must be supported by sales invoices indicating untaxed
general aviation fuel sales.
RECORDS
Keep a copy of this report and all records used in preparing the
LINE 7. Enter nontaxable general aviation fuel used, except
report for a minimum of four years. Keep these records in a place
general aviation fuel used to power an aircraft.
and manner easily accessible for review by department personnel.
LINE 9. Subtract line 8 from line 3 and enter the difference on
PAYMENT
line 9. This is the number of gallons you should have remaining
-
in inventory at the end of the reporting period if you have properly
ments by Electronic Funds Transfer (EFT).
accounted for your purchases, sales and use.
LINE 10. Enter the actual gallons of general aviation fuel obtained
from the physical inventory you took at the close of business on
the last day of the reporting period. This is the opening inventory
If paying by check, make checks payable to: Wisconsin Depart-
ment of Revenue and mail to the mailing address listed above.
Write your general aviation fuel license number on your check or
LINE 11. Enter the difference between lines 9 and 10. If line 9
money order.
is greater than line 10, indicate the “shortage” with parentheses
(). IF the shortage is greater than 1% (.01) of line 3, recheck the
AMENDED RETURNS
gallons you reported on lines 1, 2, 8, and 10. If line 11 indicated
an “overage,” recheck the receipts you reported on line 2.
return, including all previously reported unchanged transactions.
Step 3 Tax computation
COMPLETING THE REPORT
LINE 14. Multiply the taxable gallons entered on line 12 by the
current general aviation fuel tax rate of 6 cents per gallon.
Step 1 Business Information
Pay this amount by the due date of the return.
end date.
Step 4 Sign and date your report and indicate your telephone
number.
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