78.01 (1) but does collect the tax from the customers to whom the purchaser sells the fuel and when the department gives a credit to the supplier for the tax it paid as authorized by s. 78.01 (2s). Bender v. DOR, 2005 WI App 31, 278 Wis. 2d 731, 693 N.W.2d 311, 04-0766.
Tax imposed; collected; exceptions
Wis. Stat. § 78.01 — under MOTOR VEHICLE FUEL TAX.
Wis. Stat. § 78.01