Nonresident Entertainers

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 11, 2023: secs. 71.01, 71.63, 71.64 and 71.80, Wis. Stats., and sec. Tax 2.90, Wis. Adm. Code.

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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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​

MS 3-164
Wisconsin Department of Revenue
Tax Operations Bureau
PO Box 8903
Madison, WI 53708-8903
Phone: (608) 264-0248
Fax: (608) 264-6884

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

Guidance Document Number: 100083

October 11, 2023​​