Business Tax Registration

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.

  1. What is the Business Tax Registration (BTR) fee, and how is it being used?

  2. Why did I receive the Business Tax Registration renewal notice?

  3. My BTR Certificate expires at the end of this month. When will I receive my new certificate?

  4. What happens if I do not pay the $10 Business Tax Registration renewal fee?

  5. What information is included on the Business Tax Registration (BTR) Certificate?

  6. Do I need to post the Business Tax Registration Certificate?

  7. Are governmental units who hold permits subject to the Business Tax Registration fee?

  8. Are Wisconsin farmers who voluntarily withhold Wisconsin income taxes for their employees required to pay the Business Tax Registration fee?

  9. Are Wisconsin household employers who voluntarily withhold Wisconsin income taxes for their domestic employees required to pay the Business Tax Registration fee?

  10. Are Wisconsin renewable fuel producers who use fuel they produce in their personal vehicles required to pay the Business Tax Registration fee?

  11. Are out-of-state employers who voluntarily withhold Wisconsin income taxes for the convenience of their Wisconsin resident employees required to pay the Business Tax Registration fee?

  12. What should I do if some of the information on the Business Tax Registration renewal notice is incorrect?

  13. What should I do if I have more than one location?

  14. What should I do if the Business Tax Registration Certificate is lost or destroyed?

  15. I no longer operate the business or am no longer required to hold the certificate. Why did I receive a Business Tax Registration renewal notice?

  16. How can I talk with someone about the Business Tax Registration renewal notice?

  17. What type of permits do I need if I am starting a new business in Wisconsin, and should I be aware of special Wisconsin taxes or fees for businesses?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of November 4, 2019: Sections 71.63, 71.64, 71.67, 73.03, 73.0302, 73.0303, 77.52 and 78.01, Wis. Stats., and secs. Tax 2.986, 11.002 and 11.05, Wis. Adm. Code.

Laws enacted and in effect after November 4, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 4, 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:

MS 3-80
WISCONSIN DEPARTMENT OF REVENUE
Tax Operations Bureau
PO Box 8902
Madison, WI 53708-8902
Phone: (608) 266-2776
Fax: (608) 327-0235
Email additional questions to DORBusinessTax@wisconsin.gov

Guidance Document Number: 100049

November 4, 2019