Sales and Use Tax Treatment


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 20, 2020: Sections 77.51, 77.52, 77.53, 77.54 and 77.77, Wis. Stats., secs. Tax 11.14, 11.32, 11.51, 11.68, 11.87 and 11.94, Wis. Adm. Code, and 47 U.S. Code § 151.

Laws enacted and in effect after October 20, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 20, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORSalesandUse@wisconsin.gov

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

Guidance Document Number: 100201

October 20, 2020