Section Tax 4.05 - Taxicabs(1) DEFINITION. In this section, "taxicab" means a motor vehicle having a passenger carrying capacity of fewer than 15 persons, held for public hire, at designated places, charging passengers upon a time or distance basis, and carrying passengers to designations without following any fixed routes. "Taxicab" does not include any of the following: (a) Motor vehicles rented to be driven by the renter or the renter's agent.(b) Motor vehicles operated primarily as funeral cars.(c) Motor vehicles of car pools and van pools operated by private individuals, nonprofit organizations or city, state or federal governments.(d) Motor vehicles operated primarily as ambulances.(e) Motor vehicles operated primarily for transporting property.(f) Motor vehicles not designated "Vehicle has or will be used for public transportation (taxi)" on the motor vehicle registration form, form MV-1, filed with the department of transportation. Examples:
1) A rent-a-car does not qualify as a taxicab.2) A limousine with driver that holds 8 people is hired by a wedding party to transport them throughout a city on a per hour basis. The limousine is considered a taxicab.(2) GENERAL. A person who uses motor vehicle fuel or alternate fuel in operating a taxicab for the transportation of passengers and has paid a tax on the fuel under ch. 78, Stats., may file a claim for refund of the tax paid with the department, provided the claim is for tax on 100 gallons or more.Wis. Admin. Code Department of Revenue Tax 4.05
Cr. Register, September, 1991, No. 429, eff. 10-1-91; emerg. am. eff. 4-1-94; am. Register, November, 1994, No. 467, eff. 12-1-94.This section interprets s. 78.75(1m) (a) 1, Stats.