Wis. Admin. Code Department of Revenue Tax 4.02

Current through November 25, 2024

Section Tax 4.02 - Resellers' personal claims for refund

Motor vehicle fuel resellers who make personal claims for refund of tax paid on gallonage used for tax-exempt purposes shall make out an original invoice to themselves for each sale in the same manner as to any other customer. In addition the claim shall be supported by paid invoices from the company from whom the motor vehicle fuel was originally purchased.

Wis. Admin. Code Department of Revenue Tax 4.02

1-2-56; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.

This section interprets s. 78.75, Stats.