Transitional Provisions for End of Baseball Stadium Tax

The baseball stadium tax ends after March 31, 2020. The following transitional provisions apply for purposes of imposing the baseball stadium sales and use tax.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of March 9, 2020: secs. 77.52 and 77.77, Wis. Stats.

Laws enacted and in effect after March 9, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to March 9, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

Guidance Document Certification:

Guidance Document Number: 100258

March 9, 2020