Who pays the general aviation fuel tax?
The Wisconsin general aviation fuel tax is imposed on all aviation fuel sold, used, or distributed in Wisconsin, with the exceptions noted in the section below. The general aviation fuel tax is payable by the following persons who must be licensed by the Department (and any nonlicensed person who uses nontaxed general aviation fuel in a taxable manner) [secs. 78.55 and 78.56, Wis. Stats.
