Read the full stored bill text
Wisconsin Legislature: SB179: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB179: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-2510/1
JK:skw
2025 SENATE BILL 179
April 3, 2025 - Introduced by Senators
Feyen
,
James
,
Pfaff
and
Wanggaard
, cosponsored by Representatives
Gundrum
,
Armstrong
,
Billings
,
Brill
,
Callahan
,
Doyle
,
Kreibich
,
Moses
,
Murphy
,
Mursau
,
Novak
,
O'Connor
and
Swearingen
. Referred to Committee on Transportation and Local Government.
SB179,1,4
1
An Act
to amend
78.12 (4) (b) 2.;
to create
78.12 (4) (b) 1m., 78.12 (4) (b) 1n.
2
and 78.201 of the statutes;
relating to:
applying the motor vehicle fuel tax
3
supplier’s administrative allowance to diesel fuel, and a motor vehicle fuel tax
4
refund for evaporation losses.
Analysis by the Legislative Reference Bureau
Administrative allowance of the motor vehicle fuel tax
Current law allows a motor vehicle fuel supplier to retain as an administrative allowance 1.35 percent of the motor vehicle fuel tax the supplier collects on the first sale of gasoline in this state. This bill allows a motor vehicle fuel supplier to retain the same administrative allowance for the motor vehicle fuel tax the supplier collects on the first sale of diesel fuel in this state.
Retailer refund for motor vehicle fuel evaporation
The bill allows a retailer who sells gasoline, diesel fuel, or both (motor vehicle fuel) in this state to claim a refund equal to 0.5 percent of the state motor vehicle fuel tax paid on the retailer’s purchase of the motor vehicle fuel to compensate for motor vehicle fuel stored on site that is lost by shrinkage or evaporation. A claim for a refund under the bill must be made to the Department of Revenue no later than 12 months after the date on which the retailer purchased the motor vehicle fuel and must be accompanied with invoices prepared by the motor vehicle fuel supplier or a list of purchases prepared by the retailer. Prior to 2019, the state provided such refunds to compensate gasoline retailers for shrinkage and evaporation losses.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SB179,1
1
Section
1
.
78.12 (4) (b) 1m. of the statutes is created to read:
SB179,2,3
2
78.12
(4)
(b) 1m. Subtract from the amount under subd. 1. an amount equal to
3
0.0125 multiplied by the number of gallons under subd. 1.
SB179,2
4
Section
2
.
78.12 (4) (b) 1n. of the statutes is created to read:
SB179,2,6
5
78.12
(4)
(b) 1n. Subtract from the amount under subd. 1m. an amount equal
6
to 0.001 multiplied by the number of gallons under subd. 1.
SB179,3
7
Section
3
.
78.12 (4) (b) 2. of the statutes is amended to read:
SB179,2,9
8
78.12
(4)
(b) 2. Multiply the number of gallons under subd.
1.
1n.
by the rate
9
published under s. 78.015 as increased under s. 78.017.
SB179,4
10
Section
4
.
78.201 of the statutes is created to read:
SB179,2,17
11
78.201 Refund to retailers. (1)
Any retail dealer who operates a service
12
station, store, garage, or other place of business within this state for the retail sale
13
of motor vehicle fuel from that place of business who has paid the tax imposed
14
under s. 78.01 on the motor vehicle fuel received into storage at that place of
15
business may claim a refund to cover motor vehicle fuel shrinkage and evaporation
16
losses in an amount equal to 0.5 percent of the tax imposed under s. 78.01 on the
17
purchase of the motor vehicle fuel.
SB179,3,2
18
(2)
Subject to the requirements and limitations provided in this section, a
19
retail dealer shall receive the refund under this section if the retail dealer files a
1
claim with the department no later than 12 months after the date on on which the
2
retail dealer purchased the motor vehicle fuel.
SB179,3,7
3
(3)
For purposes of this section, a supplier shall furnish each retail dealer
4
with an invoice prepared at the time of delivering the motor vehicle fuel and the
5
retail dealer shall send that invoice or a list of purchases to the department when
6
filing a claim under this section. The supplier shall ensure that the invoice contains
7
all of the following information:
SB179,3,8
8
(a) The date of sale.
SB179,3,9
9
(b) The name and address of the supplier.
SB179,3,10
10
(c) The name and address of the retail dealer.
SB179,3,12
11
(d) The number of gallons purchased by the retail dealer and the price per
12
gallon.
SB179,3,14
13
(e) As a separate item, the amount of the tax imposed under s. 78.01 on the
14
motor vehicle fuel.
SB179,3,17
15
(4)
(a) For purposes of filing a claim under this section, if the retail dealer
16
sends invoices prepared under sub. (3) to the department, the retail dealer shall
17
send a separate invoice for each sale.
SB179,3,21
18
(b) For purposes of filing a claim under this section, if, instead of sending
19
invoices, the retail dealer sends a list of purchases to the department, the retail
20
dealer shall retain for 4 years the invoices prepared and received under sub. (3) as
21
evidence of those purchases and shall allow the department to inspect the invoices.
SB179,4,5
22
(5)
Upon receiving a claim under this section, the department shall determine
23
the amount of refund due. The department may make such investigation of the
24
correctness of the facts stated in the claim as the department deems necessary. The
1
department may not deny a claim filed under this section for failure of the invoices
2
or list of purchases submitted by the retail dealer to show the amount of the tax
3
imposed under s. 78.01 on the motor vehicle fuel as a separate item if the
4
department is able to determine the amount of the tax from the information stated
5
on the invoices or list of purchases.
SB179,5
6
Section
5
. Initial applicability.
SB179,4,8
7
(
1
)
This act first applies to motor vehicle fuel taxes due and payable on the
8
effective date of this subsection.
SB179,6
9
Section
6
. Effective date.
SB179,4,11
10
(
1
)
This act takes effect on the first day of the 3rd month beginning after
11
publication.
SB179,4,12
12
(end)
Down
Down
/2025/related/proposals/sb179
true
proposaltext
/2025/related/proposals/sb179
proposaltext/2025/REG/SB179
proposaltext/2025/REG/SB179
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB179: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting