Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of November 19, 2020: Sections 77.93, 77.94 and 77.96, Wis. Stats., and sec. Tax 2.32, Wis. Adm. Code.
Laws enacted and in effect after November 19, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 19, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2486
Fax: (608) 267-1030