The Department of Revenue (DOR) is soliciting comments concerning the economic effect of a
proposed administrative rule. The rule repeals
Section Tax 11.97, which describes activities that require an out-of-state retailer to register and collect Wisconsin sales and use tax. Section Tax 11.97 should be repealed because it is duplicative of current statutes and does not address new statutory language from 2017 Wisconsin Act 368.
Comments concerning the economic effect of the proposed rule on specific businesses, business sectors, public utility ratepayers, local governmental units, and Wisconsin's economy as a whole will be taken into consideration in the preparation of the Economic Impact Analysis (EIA) required by statute (sec. 227.137, Wis. Stats. (2017-18)). Local governmental units interested in working with DOR to prepare the EIA may submit a request to do so by using the link for comments below.
To submit comments on the rule, click here. Comments must be submitted by
Thursday, May 9.
May 10, 2019