Applicable Laws and Rules
This document provides statements or interpretations of the following laws and regulations enacted as of December 14, 2021: sec. 71.91,
Wis. Stats. and sec. Tax 1.12,
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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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.
Wisconsin Department of Revenue
Process and Data Services
PO Box 8960
Madison, WI 53708-8960
Phone: (608) 264-9956
Fax: (608) 261-8978
The department welcomes your input on our guidance.
Submit comments on this guidance document.
Guidance Document Number: 100249
December 14, 2021