This document provides statements or interpretations of the following laws and regulations in effect as of January 3, 2020: Sections 125.535 and 139.03, Wis. Stats.
Laws enacted and in effect after January 3, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 3, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
FOR QUESTIONS OR COMMENTS CONTACT:
Excise Tax Unit
WISCONSIN DEPARTMENT OF REVENUE
PO Box 8900
Madison, WI 53708-8900
Phone: (608) 266-6701
Fax: (608) 261-7049
Email additional questions to DORExciseTaxpayerAssistance@wisconsin.gov