Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations in effect as of November 13, 2019: Section 71.65, Wis. Stats., and sec. Tax 2.04, Wis. Adm. Code.
Laws enacted and in effect after November 13, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 13, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Telephone: (608) 266-2776
Email additional questions to