What definitions apply for purposes of the Wisconsin petroleum inspection fee?
• Petroleum products – Gasoline, gasoline-alcohol fuel blends, kerosene, fuel oil, burner oil, and diesel fuel oil [sec. 168.03, Wis. Stats.]. The definition does not include compressed natural gas (CNG) or liquefied propane gas (LPG) and, therefore, the fee is not imposed on these fuels. • Person – The term “person” includes a natural person, sole proprietorship, partnership, limited liability company, corporation, association, the State of Wisconsin or any political subdivision, but not the United States or any of its agencies. • Licensee – A person who holds a petroleum products shipper license issued by the Wisconsin Department of Revenue. • Motor vehicle fuel supplier – A person who holds a motor vehicle fuel tax license issued by the Wisconsin Department of Revenue. A separate summary discusses Wisconsin’s motor vehicle fuel tax law.
