Section 152.06. Tax paid purchases.

  No person may be allowed a credit under s. 341.45 (2) , Stats., unless the person maintains the records required by this section and s. Trans 152.07 for fuel tax paid.

(1)   Receipt documentation. Licensees shall retain all receipts and invoices, credit card receipts, or microfilm or microfiche copies of the records showing evidence of purchases and whether tax was paid for a period of 4 years from the due date of the tax report, unless the required tax report is not filed. If a tax report is not filed, the licensee shall retain the required records until the department otherwise authorizes. Facsimiles of receipts may be retained by using other types of technology with authorization from the department.

(2)   Receipt content. An acceptable receipt or invoice for tax paid purchases credited against motor fuel tax liability must include the following:

(a) Date of purchase.

(b) Seller's name and address.

(c) Number of units purchased.

(d) Fuel type.

(e) Price per unit or total amount of sale.

(f) Vehicle unit numbers.

(g) Purchaser's name. In the case of an agreement between a lessor and a lessee, receipts will be accepted in either name, provided a legal connection can be made to the reporting party.

(3)   Bulk storage. In the case of fuel withdrawals from licensee owned, tax paid bulk storage, credit may be obtained under s. 341.45 (2) , Stats., only if the following detailed records are maintained for each withdrawal of fuel:

(a) Date of withdrawal.

(b) Number of units.

(c) Fuel type.

(d) Vehicle unit numbers.

(e) Purchase and inventory records to substantiate that tax was paid on all bulk purchases.

Cr. Register, August, 1993, No. 452 , eff. 9-1-93; renum. from Trans 152.05, Register, May, 1997, No. 497 , eff. 6-1-97.