Wisconsin participated in the Multistate Tax Commission's (MTC)
multi-state voluntary disclosure initiative program. Although applications could only be submitted to the MTC for this program from August 17, 2017 through October 17, 2017, qualifying persons may also participate in Wisconsin's voluntary disclosure program after October 17, 2017.
The program is open to persons who sell products through an online marketplace seller. To qualify for the program, all of the following requirements must be met:
- The person must sell tangible personal property and/or items under sec. 77.52(1)(b), Wis. Stats., or services related to such tangible personal property and/or items, through an online marketplace provider and have nexus in Wisconsin solely due to having inventory stored in a third-party warehouse or fulfillment center located in Wisconsin.
- The person must file returns and begin collecting sales and use taxes by December 1, 2017.
- Wisconsin sales/use tax returns must be filed and tax and interest paid back to January 1, 2015.
- Wisconsin income/franchise tax returns must be filed and tax and interest paid back to the first day of the fiscal year that includes January 1, 2015.
Additional information about the
Wisconsin Voluntary Disclosure Program is available on the department's website.
October 30, 2017