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Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted​ as of October 7, 2022​: secs. 77.585 and 77.59, ​ ​Wis. Stats., and secs. Tax 1.12 and 11.01, 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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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.

FOR MORE INFORMATION PLEASE CONTACT:

General Questions

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email: DORBusinessTax@wisconsin.gov

or

Technical Questions

WISCONSIN DEPARTMENT OF REVENUE
DORServiceDesk@wisconsin.gov

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

Guidance Document Number: 100150

October 7, 2022​