SB723,3,138 78.015 (1) Before Except as provided in s. 78.019, before April 1 the department
9shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new
10rate per gallon shall be calculated by multiplying the rate in effect at the time of the
11calculation by the amount obtained under sub. (2). After the calculation of the rate
12that takes effect on April 1, 2006, the department shall make no further calculation
13under this subsection and sub. (2).

SB723,3,17 1578.018 Adjustment for tax imposed on gasoline-ethanol blend. On the
16effective date of this section .... [revisor inserts date], the rate of the tax imposed
17under s. 78.01 is increased by two-tenths of one cent.

SB723,3,23 1978.019 Tax imposed on gasoline-ethanol blend. (1) On the effective date
20of this subsection .... [revisor inserts date], gasoline consisting of at least 85 percent
21ethanol is not subject to the rate calculated under ss. 78.015, 78.017, and 78.018, but,
22instead, the rate of the tax imposed under s. 78.01 on gasoline consisting of at least
2385 percent ethanol is 10 cents per gallon.

SB723,4,3

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1(2) (a) Except as provided in par. (b), the rate of the tax imposed under sub. (1)
2shall increase by 5 cents per gallon on April 1 following each 12-month period in
3which the following occurs:

SB723,4,44 1. E85 market penetration reaches 1.5 percent.

SB723,4,55 2. E85 market penetration reaches 2 percent.

SB723,4,66 3. E85 market penetration reaches 2.5 percent.

SB723,4,77 4. E85 market penetration reaches 3 percent.

SB723,4,88 5. E85 market penetration reaches 3.5 percent.

SB723,4,129 (b) The rate of the tax imposed under this section may not exceed the rate
10calculated under ss. 78.015, 78.017, and 78.018. The rate of the tax determined
11under this subsection shall not decrease with any decrease in E85 market
12penetration.

SB723,4,1414 78.12 (4) (a) (intro.) For Except as provided in par. (c), for gasoline:

SB723,4,1616 78.12 (4) (c) For gasoline that is subject to the rate imposed under s. 78.019:

SB723,4,1817 1. Subtract the number of gallons under s. 78.01 (2r) for the taxable period from
18the number of gallons received during the taxable period.

SB723,4,2019 2. Multiply the number of gallons under subd. 1. by the rate under s. 78.018 (1)
20as increased under s. 78.018 (2).

SB723,5,322 78.22 (1) Floor tax imposed. On the date any motor vehicle fuel tax rate change
23becomes effective under s. 78.01 or 78.019, a floor tax is hereby imposed upon every
24person who is in possession of any motor vehicle fuel held for sale or resale and on
25which the motor vehicle fuel tax already has been imposed. The person shall

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1determine the volume of motor vehicle fuel and shall file by the 15th day of the month
2in which the new tax rate becomes effective a return, together with any tax due on
3it, determined in accordance with sub. (2).

SB723,5,9 5100.515 Sale of gasoline and ethanol blends. (1) No refiner, as defined in
6s. 100.30 (2) (cm), or wholesaler of motor vehicle fuel, as defined in s. 100.30 (2) (m),
7may discriminate, with respect to the terms and conditions of the sale or purchase
8of motor vehicle fuel, against a retailer because the retailer offers gasoline consisting
9of 85 percent ethanol for retail sale.

SB723,5,10 10(2) A person who violates this section may be fined not more than $100,000.

SB723,5,15 12100.55 Gasoline and ethanol blend; retail price. (1) No person may sell
13motor vehicle fuel containing 85 percent ethanol at an excessive price. For purposes
14of this subsection, a price is excessive if it exceeds 150 percent of the cost to retailer,
15as defined in s. 100.30 (2) (am) 1m.

SB723,5,17 16(2) The department shall promulgate a rule to implement and administer this
17section.