Section Tax 4.53 - Certificate of authorization(1) STATUTES. An alternate fuel dealer may be authorized by an alternate fuel user, if the alternate fuel dealer agrees, to report and pay the tax on alternate fuel delivered into a bulk storage facility of the user. The user then is not required to obtain an alternate fuel license from the department.(2) GENERAL. (a) A certificate of authorization, form MF-207, may be executed by a purchaser of alternate fuel to request a supplier of alternate fuel to bill the purchaser for both the alternate fuel and the alternate fuel tax.(b) A certificate of authorization executed by a supplier of alternate fuel indicates the supplier's acceptance of the purchaser's request to bill the alternate fuel tax on bulk deliveries and remit it to the department.(3) EFFECT OF CERTIFICATES. (a) If a purchaser and seller of alternate fuel agree that the seller will collect the alternate fuel tax from the purchaser and remit it to the department, the purchaser is not required to obtain an alternate fuel license from the department nor to submit monthly reports of tax liability.(b) The supplier shall compute the monthly tax liability by adding the number of gallons of alternate fuel placed in storage facilities where purchasers have executed certificates of authorization to the number of gallons of alternate fuel placed in fuel supply tanks of motor vehicles. Note: Blank certificates of authorization, form MF-207, may be obtained on the department's website at https://www.revenue.wi.gov/DORForms/mf-207.pdf.
Wis. Admin. Code Department of Revenue Tax 4.53
Cr. Register, December, 1980, No. 300, eff. 1-1-81; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.Amended by, correction in (3) (Note [1]) made under s. 13.92 (4) (b) 7, Stats., Register June 2023 No. 810, eff. 7/1/2023.This section interprets ss. 78.40(1), 78.47 and 78.49(3), Stats.