Wisconsin Code § 78.005

Definitions
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In this subchapter:
(1) “Alcohol” means fuel ethanol, except denaturant and water, that is at least 98 percent ethanol by volume. “Alcohol” also
means ethanol derivative substances that are capable of use as a
blendstock, including ethyl tertiary butyl ether, methanol,
methanol derivative substances and methyl tertiary butyl ether.
(2) “Blending” means the mixing of one or more petroleum
products, with or without another product, and regardless of the
original character of the product blended, if the product obtained
by the blending is capable of use in the generation of power for
the propulsion of a motor vehicle. “Blending” does not include
mixing that occurs in refining by the original refiner of crude petroleum nor mixing of lubricating oil in the production of lubricating oils and greases.
(3) “Bulk plant” means a motor vehicle fuel storage facility,
other than a terminal, that is primarily used to redistribute motor
vehicle fuel by transporting it in vehicles.
(4) “Department” means the department of revenue.
(5) “Diesel fuel” means any liquid fuel capable of use in discrete form or as a blended component in the operation of dieseltype engines in motor vehicles including number one and number
2 fuel oils, except that kerosene is not “diesel fuel” unless it is
blended with diesel fuel for use in motor vehicles that have a
diesel-type engine.
(6) “Export” means deliver across the boundaries of this state
by or for the seller or purchaser from a place of origin in this state.
(6m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use
that other method or submit to that other destination.
(7) “Gasoline” means gasoline, casing head or natural gasoline, benzol, benzine, naphtha, and any blend stock or additive
that is sold for blending with gasoline other than products typically sold in containers of less than 5 gallons. “Gasoline” includes a liquid prepared, advertised, offered for sale, sold for use
as, or used in the generation of power for the propulsion of a motor vehicle, including a product obtained by blending together any
one or more products of petroleum, with or without another product, and regardless of the original character of the petroleum
products blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor
vehicle. “Gasoline” also includes transmix. “Gasoline” does not
include diesel fuel, commercial or industrial naphthas or solvents
manufactured, imported, received, stored, distributed or sold for
exclusive use other than as a fuel for a motor vehicle.
(8) “Import” means deliver across the boundaries of this state
by or for the seller or purchaser from a place of origin outside this
state.
(9) “Licensee” means a person who is licensed under s.
78.09.
(10) “Manufacturing” means producing motor vehicle fuel by
refining or preparing motor vehicle fuel by any process involving
substantially more than the blending of motor vehicle fuel.
(11) “Mobile machinery and equipment” includes a vehicle
which is self-propelled by an internal combustion engine or motor but not designed or used primarily for the transportation of

persons or property and only incidentally operated or moved over
a highway such as farm tractors, ditch digging apparatus, power
shovels, drag lines, earth-moving equipment and machinery and
road construction and maintenance machinery such as asphalt
spreaders, bituminous mixers, bucket loaders, ditchers, leveling
graders, finishing machines, motor graders, paving mixers, road
rollers, scarifiers and earth-moving scrapers. “Mobile machinery
and equipment” does not include dump trucks or self-propelled
vehicles originally designed for the transportation of persons or
property to which machinery has been attached such as truckmounted transit mixers, cranes, shovels, welders, air compressors, well-boring apparatus, corn shellers, lime spreaders and
feed grinders.
(12) “Motor vehicle” means any automobile, truck, trucktractor, tractor, bus, vehicle or other conveyance that is self-propelled by an internal combustion engine or motor and licensed for
highway use, except that “motor vehicle” does not include mobile
machinery and equipment.
(13) “Motor vehicle fuel” means gasoline or diesel fuel.
(13b) “Pay” means mail or deliver funds to the department
or, if the department prescribes another method of payment or
another destination, use that other method or submit to that other
destination.
(13d) “Person” includes any individual, sole proprietorship,
partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity
under ch. 71 is disregarded as a separate entity for purposes of
this subchapter.
(13g) “Recreational motorboat” means a motorboat used predominantly for the entertainment, amusement or recreation of the
owner of the motorboat, whether or not it is used in a trade or
business.
(13j) “Renewable fuel” means fuel that is produced from renewable biomass and that is used to replace or reduce the quantity of fossil fuel used in motor vehicle fuel. “Renewable fuel” includes biodiesel fuel, as defined in s. 168.14 (2m).
(13m) “Retail dealer” means a person, other than a wholesaler distributor, who engages in the business of selling or distributing motor vehicle fuel to the end user in this state.
(13r) “Sign” means write one’s signature or, if the department prescribes another method of authenticating, use that other
method.
(14) “Supplier” includes a person who imports, or acquires
immediately upon import, motor vehicle fuel by pipeline or marine vessel from a state, territory or possession of the United
States or from a foreign country into a terminal and who is registered under 26 USC 4101 for tax-free transactions in gasoline.
“Supplier” also includes a person who produces in this state; or
imports into a terminal or bulk plant; or acquires immediately
upon import by truck, railcar or barge into a terminal; alcohol or
alcohol derivative substances. “Supplier” also includes a person
who produces, manufactures or refines motor vehicle fuel in this
state. “Supplier” also includes a person who acquires motor vehicle fuel pursuant to an industry terminal exchange agreement or
by a 2-party exchange under section 4105 of the Internal Revenue
Code. “Supplier” does not include a retail dealer or wholesaler
who merely blends alcohol with gasoline before the sale or distribution of the product. “Supplier” does not include a terminal operator who merely handles in a terminal motor vehicle fuel consigned to the terminal operator.
(15) “Terminal” means a motor vehicle fuel storage and distribution facility that is supplied by a pipeline or a marine vessel
and from which motor vehicle fuel may be removed at a rack.
“Terminal” does not include any facility at which motor vehicle
fuel blend stocks and additives are used in the manufacture of
products other than motor vehicle fuel and from which no motor
vehicle fuel is removed.
(16) “Terminal operator” means the person who by ownership or contractual agreement is charged with the responsibility
for, or physical control over, and operation of a terminal. If coventurers own a terminal, “terminal operator” means the person
who is appointed to exercise the responsibility for, or physical
control over, and operation of the terminal.
(17) “Transmix” means the buffer between 2 different products in a pipeline shipment, or a mix of 2 different products in a
refinery or terminal, that results in an off-grade mixture.
(18) “Wholesaler distributor” means a person who acquires
motor vehicle fuel from a supplier or from another wholesaler
distributor for subsequent sale at wholesale and distribution by
tank cars or tank trucks or both.

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