This document provides statements or interpretations of the following laws and regulations enacted as of February 8, 2021: Sections 177.01 and 177.19, Wis. Stats.
Laws enacted and in effect after February 8, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 8, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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:
WISCONSIN DEPARTMENT OF REVENUE
PO Box 8982
Madison, WI 53708-8982
Phone: (608) 264-4594
Email additional questions to