What are the registration and reporting requirements for interstate motor carriers?
• Wisconsin Department of Revenue Interstate motor carriers do not have any registration or reporting requirements with the Department of Revenue. They pay the Wisconsin motor vehicle fuel tax when they refuel vehicles at Wisconsin truck stops or service stations. If they have bulk storage in Wisconsin, the supplier charges the motor vehicle fuel tax to the interstate motor carrier. Motor carriers are eligible for a refund of the Wisconsin motor vehicle fuel tax paid on undyed diesel fuel used by refrigeration units with a separate fuel supply tank (see the Off-Road Usage of Motor Vehicle Fuel section above). Motor carriers can also purchase dyed (untaxed) diesel fuel for use in refrigeration units. The cost of the fuel purchased also includes the Wisconsin petroleum inspection fee. The inspection fee relating to fuel used by refrigeration units is not refundable. Call the Department of Revenue at (608) 266-7363 for further information and forms regarding fuel used by refrigeration uni
