Wisconsin: Fuel Excise Taxes
Wisconsin Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Wisconsin and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Wisconsin Gasoline Tax
| Excise: | $0.31 / gallon |
|---|---|
| Addl. Tax: | $0.02 / gallon† |
| Total Tax: | $0.33 / gallon |
Wisconsin Diesel Tax
| Excise: | $0.31 / gallon |
|---|---|
| Addl. Tax: | $0.02 / gallon† |
| Total Tax: | $0.33 / gallon |
Wisconsin Gasohol Tax
| Excise: | $0.31 / gallon |
|---|---|
| Addl. Tax: | $0.02 / gallon† |
| Total Tax: | $0.33 / gallon |
† Additional Applicable Taxes: Petroleum insp. fee
Other Wisconsin Fuel Excise Tax Rates
The primary excise taxes on fuel in Wisconsin are on gasoline, though most states also tax other types of fuel.
Wisconsin Aviation Fuel Tax
In Wisconsin, Aviation Fuel is subject to a state excise tax of 6 cents per gallon.
Point of Taxation: First sale unless sold to another Wisconsin General Aviation Fuel Licensee or to an Air Carrier Company.
Wisconsin Jet Fuel Tax
In Wisconsin, Jet Fuel is subject to a state excise tax of 6 cents per gallon.
Point of Taxation: First sale unless sold to another Wisconsin General Aviation Fuel Licensee or to an Air Carrier Company.
Payment of Wisconsin Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 20th of each month for the previous month except for payments on motor vehicle fuel which payments are due on the 15th of each month.
Wisconsin Fuel Tax Reports
Fuel producers and vendors in Wisconsin have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Wisconsin government. Click the button below to view details on one WI fuel tax reports.
View Fuel Tax ReportsMF-002 Wisconsin Combined Monthly Fuel Summary Report
Report Due: Reports are due on the last day of the monthly following the month covered by the report
Report Penalties: Late-filing fee - $10 [sec. 78.68(2), Wis. Stats.]. Delinquent interest - 1.5% per month [sec. 78.68(2), Wis. Stats.]. Late-filing penalty - 5% per month, maximum 25% [sec. 78.68(4), Wis. Stats.].
Payment Due: Payment is due 15 days after the close of the month
ReportPenalties: Late-filing fee - $10 [sec. 78.68(2), Wis. Stats.]. Delinquent interest - 1.5% per month [sec. 78.68(2), Wis. Stats.]. Late-filing penalty - 5% per month, maximum 25% [sec. 78.68(4), Wis. Stats.].
Federal Fuel Excise Taxes
The price of all motor fuel sold in Wisconsin also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Wisconsin comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
-->
Back to Wisconsin Sales Tax Handbook Top