Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of January 21, 2020: Sections 71.03, 71.05 and 73.03, Wis. Stats., sec. 238.146, Wis. Stats. (2011-2012), and secs. Tax 2.08 and 2.986, Wis. Adm. Code.
Laws enacted and in effect after January 21, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 21, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email additional questions to