Use Tax


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 26, 2021: Sections 73.03, 77.51, 77.52, 77.522, 77.523, 77.524, 77.53, 77.54, 77.58, 77.60, 77.61, 77.70, 77.705, 77.71, 77.72, 77.73 and 340.01, Wis. Stats., and secs. Tax 11.001, 11.01, 11.50, 11.66 and 11.945, Wis. Adm. Code.

Laws enacted and in effect after February 26, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 26, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORSalesandUse@wisconsin.gov

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

Guidance Document Number: 100213

February 26, 2021