Who pays the motor vehicle fuel tax?
• Licensed motor vehicle fuel suppliers pay the tax based on (1) terminal receipts (withdrawals by suppliers from a Wisconsin pipeline terminal when metered out at the terminal rack) or (2) imports of motor vehicle fuel into Wisconsin by means other than pipeline and marine vessel destined for terminal storage [sec. 78.07, Wis. Stats.]. These persons are also required to remit the petroleum inspection fee owing on petroleum products they handle in Wisconsin (see the separate summary for more information about the inspection fee). • Unlicensed persons (blenders) who use untaxed fuel products in a taxable manner [sec. 78.12(3), Wis. Stats.]. The untaxed products (for example, kerosene, B100 biodiesel, waste oil, heavy oil, naphthas, or solvents) are subject to the Wisconsin motor vehicle fuel tax when placed into the supply tank of a licensed motor vehicle or blended with taxed products (undyed diesel fuel or gasoline). In harsh Wisconsin winters, untaxed kerosene is often blended with u
