Apportionment and Nexus


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of December 13, 2019: Sections 71.23, 71.25, 71.255, 71.30, 71.43 and 71.45, Wis. Stats., and secs. Tax 2.39, 2.395, 2.46, 2.465, 2.47, 2.475, 2.48, 2.49, 2.495, 2.50, 2.502, 2.60, 2.61, 2.62, 2.64 and 2.82, Wis. Adm. Code.

Laws enacted and in effect after December 13, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to December 13, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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
Corporation Franchise/Income Tax Assistance
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-2772
Fax: (608) 267-0834
Email additional questions to DORFranchise@wisconsin.gov

Guidance Document Number: 100097

December 13, 2019