Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of November 1, 2019: Sections 71.01, 71.07, 71.52, 71.53, 71.54 and 71.60, Wis. Stats., secs. Tax 2.12 and 14.03, Wis. Adm. Code, and 26 U.S. Code § 131.
Laws enacted and in effect after November 1, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 1, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030
Email additional questions to