Section 152.07. Licensee records requirements.

 

(1)   Fuel. Each licensee shall maintain a complete record of all fuel purchased, received and used in the conduct of its business. The fuel records shall contain the following:

(a) The date of each receipt of fuel.

(b) The name and address of the person from whom purchased or received.

(c) The number of units received.

(d) The type of fuel.

(e) The vehicle or equipment into which the fuel was placed.

(f) Fuel summaries for each vehicle for each jurisdiction in which the vehicle was operated.

(g) Summaries of the total fuel obtained under each category specified in pars. (c) to (f) for each calendar quarter.

(2)   Distance. All licensees shall, in addition, maintain detailed distance records on an individual vehicle basis. Such records shall contain the following:

(a) Both taxable and non-taxable usage of fuel.

(b) Actual distance traveled for taxable and non-taxable use.

(c) Travel summaries for each vehicle for each jurisdiction in which the vehicle operated.

(d) Summaries of the total distance under each category specified in pars. (a) to (c) for each calendar quarter.

(e) Supporting information shall include the following information:

1. Date of trip (starting and ending).

2. Trip origin and destination.

3. Route of travel.

4. Beginning and ending odometer or hubodometer reading of the trip.

5. Total trip distance.

6. Distance by jurisdiction.

7. Unit number or vehicle identification number.

8. Vehicle fleet number.

9. Registrant's name.

(2m)   Decal accountability. The licensee is responsible to account for all decals issued to licensee. That includes which vehicle decals were placed on and the sequential decal identification number that the vehicle received. Failure to account for all decals issued, for a period of 4 years may result in a 4-mpg jeopardy assessment based on Wisconsin average vehicle use.

(3)   Retention period. Licensees shall retain the records required by subs. (1) and (2) for a period of 4 years from the due date of the tax report unless the required tax report is not filed. If a required tax report is not filed, the licensee shall retain the required records until the department otherwise authorizes. Failure to timely provide records demanded for the purpose of audit extends the statute of limitations for assessment of additional tax by the department until 9 months after the records are provided. Successive failures to adequately respond to a demand for records relate back to the first demand. The record retention period is extended indefinitely by refusal to provide documents.

(4)   Burden of proof. All motor fuel or special fuel acquired which is normally subject to use tax is taxable unless proof to the contrary is provided by the licensee.

Cr. Register, August, 1993, No. 452 , eff. 9-1-93; renum. from Trans 152.06, Register, May, 1997, No. 497 , eff. 6-1-97; CR 04-004 : cr. (2m) Register December 2004 No. 588 , eff. 1-1-05.