Section 152.05. Licensing.

 

(1)   License required. No person who purchases or obtains motor fuel or alternative fuel outside this state may operate a qualified motor vehicle in this state unless the person holds a valid Wisconsin interstate fuel tax license, a valid license issued under the international fuel tax agreement, a valid temporary fuel tax trip permit or has the requirement waived under a reciprocal agreement, or is entering or leaving Wisconsin to have or after having had special equipment, or a body constructed or installed, or for repair.

(2)   License application. A person shall file an application for licensing in the name of the licensee with the department on forms specified by the department. The application shall contain the following:

(a) For a U.S. applicant, the federal employer identification number, or in the case of a sole proprietorship, the social security number. For a Canadian-based applicant, the department shall assign account numbers according to a uniform numbering system.

(b) Owner's, partner's or corporate name.

(c) Legal business name if different than par. (b) .

(d) Geographical address of the registrant's established place of business in Wisconsin or the alternative Wisconsin location under s. Trans 152.025 (1) or (2) .

(e) Mailing address of the business.

(f) Signature of licensee or authorized representative or attorney in fact.

(g) Number of decals required by licensee.

(h) Application fee of $15.00.

(i) License fee of $3.00.

(j) Decal fee of $2.00.

(k) Statement of existence of bulk storage in Wisconsin and other international fuel tax agreement member jurisdictions.

(L) Name, address and social security number of the preparer.

(m) Indication of whether a person is applying for an international fuel tax agreement license or a Wisconsin interstate fuel tax license.

(n) The person's start operation date.

(o) United States department of transportation census number.

(p) Number of qualified motor vehicles in a fleet.

(3)   Account identification. The department shall assign an account number to its licensees according to an account numbering system which shall contain an alphabetic designation of the state of Wisconsin and the federal employer identification number of the licensee issued by the internal revenue service.

(4)   Previous problems. No license may be issued to an applicant or to any related business if that license is currently cancelled, suspended or revoked in Wisconsin or an international fuel tax agreement jurisdiction.

(5)   Bonding.

(a) General. The department may require an applicant to post a surety bond or an irrevocable letter of credit as a condition of obtaining or retaining a license when an applicant has failed to file timely reports, when the fuel tax has not been remitted or when an audit indicates that a bond is required to protect the interests of the department. If a person fails to post a bond within the time required by the department, the department may refuse to issue a license or may revoke a license.

(b) Factors for the department's consideration. In determining whether or not a bond will be required, the department may consider all relevant factors including the following:

1. The person's evidence of adequate financial security.

2. The person's prior record of filing tax reports and paying taxes and fees of any kind.

3. The person's type of business.

4. The person's form of business.

(c) Determination of amount. If a bond is required to be posted, the amount shall be equal to the licensee average quarterly use tax liability or projected liability plus any outstanding delinquency increased to the next even $100 amount.

(d) Return of bond. If the licensee complies with all the requirements of this section for 24 consecutive months, the bond may be returned to the licensee.

(6)   Decal. Each licensee shall display 2 current fuel decals issued by the department for each qualified motor vehicle in its fleet. A fuel decal shall be placed on the exterior portion of the cab's passenger side and driver's side. In the case of transporters, manufacturers, dealers or driveaway operations, the decals need not be permanently affixed but may be temporarily displayed in a visible manner on the cab's passenger side and driver's side.

(7)   License display. A licensee shall display a copy of the license in every qualified motor vehicle that the licensee operates under the IFTA license.

(9)   Cancellation. A license shall be cancelled at the written request of the licensee.

(10)   Leased vehicles. A lessor of vehicles that is regularly engaged in the business of leasing or renting motor vehicles without drivers may be issued a license.

(11)   Fleets. No licensee may be issued more than one license per fleet. The licensee shall make legible copies of the license and one copy shall be carried in each qualified motor vehicle. No qualified motor vehicle may be operated in the state of Wisconsin without a copy of the licensee's fleet license.

(12)   Replacement license or decal. If a license or an IFTA decal is lost prior to expiration, the department may issue a replacement license for $3.00 or IFTA decal for $2.00 after the holder sends in a signed statement stating that the prior decal is lost.

Cr. Register, August, 1993, No. 452 , eff. 9-1-93; renum. from Trans 152.04 and am. (1), Register, May, 1997, No. 497 , eff. 6-1-97; CR 04-004 : r. and recr. (2) (d), am. (3) (a), (7) and (12), r. (3) (b) and (c) and (8) Register December 2004 No. 588 , eff. 1-1-05.

Note

A license application form MV2667 may be ordered from the Wisconsin Department of Transportation, Motor Carrier Taxes and Permits Section, P.O. Box 7979, Madison, Wisconsin 53707-7979. Microsoft Windows NT 6.1.7601 Service Pack 1