Sales and Use Tax Permits


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of February 11, 2021: Sections 77.51, 77.52 and 77.61, Wis. Stats., and secs. Tax 11.002, 11.92 and 11.925, Wis. Adm. Code.

Laws enacted and in effect after February 11, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 11, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 3-14
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

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

Guidance Document Number: 100084

February 11, 2021