Manufacturing and Agriculture Credit - D. Cost of Goods Sold, Direct and Indirect Costs

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of March 29, 2024: secs. 71.01, 71.05, 71.07, 71.22, 71.26, 71.28, 71.30 and 71.98, Wis. Stats.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

​​Contact Us​

Wisconsin Department of Revenue​
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100160

March 29​, 2024