reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 3 - Income Taxation, Deductions From Gross Income, Exclusions And Exemptions › Section Tax 3.05 - Job creation deduction

Current through June 24, 2024
(1) PURPOSE. The purpose of this section is
			 to clarify certain terms as they apply to the job creation deduction under ss.
			 71.05(6)
			 (b) 47m., 71.26 (1) (h), and 71.45 (1) (c),
			 Stats.; define "employee," "full-time equivalent employee," and "gross
			 receipts"; prescribe the methods by which the average employee count is
			 computed for purposes of determining the amount of the deduction; and clarify
			 how the deduction applies to partnerships, limited liability companies,
			 tax-option corporations, and professional employer organizations.
(2) DEFINITIONS. In this section and in ss.
			 71.05(6)
			 (b) 47m., 71.26 (1) (h), and 71.45 (1) (c),
			 Stats.:
(a) "Commonly controlled group" has
			 the meaning given in s.
			 71.255(1)
			 (c), Stats.
(b) "Employee" has the meaning given in
			 section 3121 (d) of the Internal Revenue Code.
(c) "Full-time equivalent employee" means an
			 employee who is a resident of this state, is employed in a regular, nonseasonal
			 job, and who, as a condition of employment, is required to work at least 2,080
			 hours per year, including paid leave and holidays.
(d) "Gross receipts" means gross sales, gross
			 premiums earned, gross dividends, gross interest income, gross rents, gross
			 royalties, the gross sales price from the disposition of capital assets and
			 business assets, gross income from pass-through entities, and all other
			 receipts that are included in gross income, other than life insurance income,
			 before apportionment for Wisconsin franchise or income tax purposes.
(e) "Person" has the meaning given in ss.
			 71.01(9),
			 71.22(9),
			 and
			 71.42(4),
			 Stats.
(f) "Related entity" has the
			 meaning given in in ss.
			 71.01(9am),
			 71.22(9am),
			 and
			 71.42(4m),
			 Stats.
(g) "Taxable year" has the
			 meaning given in ss.
			 71.01(12),
			 71.22(10),
			 and
			 71.42(5),
			 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 3 - Income Taxation, Deductions From Gross Income, Exclusions And Exemptions › Section Tax 3.085 - Retirement plan distributions

Current through June 24, 2024
(1) NONRESIDENTS.
			 Employee annuity, pension, profit-sharing or stock bonus plan distributions,
			 including self-employed retirement plan distributions, and distributions from
			 qualified deferred compensation plans under ss. 401 (k), 403 (b) and 457 of the
			 internal revenue code received by a person while a nonresident of Wisconsin
			 shall be exempt from the Wisconsin income tax, regardless of whether any of
			 these distributions may be attributable to personal services performed in
			 Wisconsin.
(2) RESIDENTS. Employee
			 annuity, pension, profit-sharing or stock bonus plan distributions, including
			 self-employed retirement plan distributions, and distributions from qualified
			 deferred compensation plans under ss. 401 (k), 403 (b) and 457 of the internal
			 revenue code received by a person while a resident of Wisconsin shall be
			 subject to the Wisconsin income tax, regardless of whether any of these
			 distributions may be attributable to personal services performed outside of
			 Wisconsin.
This section interprets s.
				  71.04(1)
				  (a),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 3 - Income Taxation, Deductions From Gross Income, Exclusions And Exemptions › Section Tax 3.095 - Income tax status of interest and dividends received from government and other securities by individuals and fiduciaries

Current through June 24, 2024
(1) PURPOSE. This
			 section lists federal, state, municipal and other government securities, and
			 certain nongovernment securities, and specifies whether interest and dividends
			 payable on those securities are exempt from or subject to the Wisconsin income
			 tax on individuals and fiduciaries. The lists are not all-inclusive.
Note:
Information regarding the income tax status
				of interest and dividends received from securities not listed in this section
				may be obtained by writing to Wisconsin Department of Revenue, Technical
				Services Staff, P.O. Box 8933, Madison, WI 53708-8933.
(2) DEFINITIONS. In this section:
(a) "CHAP" means "Community Housing
			 Alternatives Program."
(b) "Federal
			 securities" means only securities which are direct and primary obligations of
			 the United States and securities the interest on which federal law prohibits
			 states from taxing. Federal securities do not include securities for which the
			 United States is merely a guarantor and, therefore, has an obligation which is
			 secondary and contingent to that of the issuer of the security.
(c) "Public housing agency" means any state,
			 county, municipality or other governmental entity or public body, or agency or
			 instrumentality thereof, which is authorized to engage in or assist in the
			 development or operation of lower income housing, under
			 42 USC 1437a(b)
			 (6).
(d) "WHEDA" means "Wisconsin Housing and
			 Economic Development Authority."
(e) "WHEFA" means "Wisconsin Health and
			 Educational Facilities Authority."
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 3 - Income Taxation, Deductions From Gross Income, Exclusions And Exemptions › Section Tax 3.096 - Interest paid on money borrowed to purchase exempt government securities

Current through June 24, 2024
(1) Any
			 amount of distributable and nondistributable interest or dividend income which
			 is by federal law exempt from the Wisconsin income tax shall be reduced by any
			 related expense before it is claimed as a subtraction modification on a
			 Wisconsin fiduciary income tax return.
(2) Interest expense is a "related expense"
			 if it is incurred to purchase securities producing exempt interest or dividend
			 income and if it is deducted in computing Wisconsin taxable income.
(3) Interest expense is not a "related
			 expense" if it is incurred to purchase securities producing exempt interest or
			 dividend income but is not deducted in computing Wisconsin taxable income (for
			 example, because the taxpayer elects the standard rather than to itemize
			 deductions).
Examples:
1) U.S. bond interest exempt from Wisconsin income
							 tax.
$600
Interest which was paid on funds used to acquire
							 exempt securities and which was claimed as an itemized deduction.
400
Subtraction modification.
$200
2) U.S. bond interest exempt from Wisconsin income
							 tax.
$400
Interest paid to acquire the exempt securities which
							 was claimed as an itemized deduction.
600
Subtraction modification.
$ 0
3) U.S. bond interest exempt from Wisconsin income
							 tax.
$400
Interest paid to acquire the exempt securities but
							 not claimed as an itemized deduction
600
Subtraction modification
$400
This section interprets s.
				  71.05(6)
				  (b) 1,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 3 - Income Taxation, Deductions From Gross Income, Exclusions And Exemptions › Section Tax 3.098 - Railroad retirement supplemental annuities

Current through June 24, 2024
Railroad retirement supplemental annuities paid under are
				exempt from the Wisconsin taxable income of their recipients.
This section interprets s.
				  71.05(6)
				  (b) 3, Stats.
1) The Railroad Retirement Act of 1974 as amended by P.L.
				  98-76 ( 45 USC s. 231m ), effective August 12, 1983, provides that:
"(a) Except as provided in subsection (b) of this section and
				  the Internal Revenue Code of 1954 [ 26 USCS §§ 1 et seq.],
				  notwithstanding any other law of the United States, or of any State . . . no
				  annuity or supplemental annuity shall be . . . subject to any tax. . . .
(b)(1) This section shall not operate to exclude the amount
				  of any supplemental annuity paid to an individual under section (2) (b) of this
				  Act [ 45 USCS § 231a(b) ] from income taxable pursuant to Federal income
				  tax provisions of the Internal Revenue Code of 1954 [ 26 USCS §§ 1 et
				  seq.]"
2)
45 USCS. s. 231m prohibits states from taxing
				  railroad retirement supplemental annuity payments. Taxpayers may make a
				  modification to federal adjusted gross income to remove this income in
				  computing Wisconsin adjusted gross
				  income.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.001 - Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms

Current through June 24, 2024
(1) FORMS. The department shall provide
			 official forms for filing motor vehicle, alternate fuels, and general aviation
			 fuel tax returns and refund claims. Except as approved by the department, tax
			 returns and refund claims may only be filed using these official forms.
Note:
The official forms for filing motor vehicle,
				alternate fuels, and general aviation fuel tax returns and refund claims are
				available on the department's web site at
https://www.revenue.wi.gov/Pages/Form/excise-Home-f.aspx
.
(2) FILING RETURNS.
(a) Forms filed with the department shall be
			 submitted as prescribed by the department or by one of the following means:
1. Mailing them to the address specified by
			 the department on the forms or in the instructions.
2. Delivering them to the department or to
			 the destination that the department prescribes.
3. Filing them electronically by means
			 prescribed by the department.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.01 - Portable motor equipment

Current through June 24, 2024
Portable motor equipment attached to any motor vehicle shall
				have a separate fuel tank, and detailed records shall be kept of the gallonage
				consumed in the motor of portable equipment.
This section interprets s.
				  78.75,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.02 - Resellers' personal claims for refund

Current through June 24, 2024
Motor vehicle fuel resellers who make personal claims for
				refund of tax paid on gallonage used for tax-exempt purposes shall make out an
				original invoice to themselves for each sale in the same manner as to any other
				customer. In addition the claim shall be supported by paid invoices from the
				company from whom the motor vehicle fuel was originally
				purchased.
This section interprets s.
				  78.75,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.03 - Public highways closed to public travel

Current through June 24, 2024
Motor vehicle fuel used in connection with the construction,
				repair and maintenance of the public highways may not be construed as used on a
				public highway when it is being used on a highway entirely closed to public
				travel.
This section interprets s.
				  78.75,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.05 - Taxicabs

Current through June 24, 2024
(1) DEFINITION. In this section, "taxicab"
			 means a motor vehicle having a passenger carrying capacity of fewer than 15
			 persons, held for public hire, at designated places, charging passengers upon a
			 time or distance basis, and carrying passengers to designations without
			 following any fixed routes. "Taxicab" does not include any of the following:
(a) Motor vehicles rented to be driven by the
			 renter or the renter's agent.
(b)
			 Motor vehicles operated primarily as funeral cars.
(c) Motor vehicles of car pools and van pools
			 operated by private individuals, nonprofit organizations or city, state or
			 federal governments.
(d) Motor
			 vehicles operated primarily as ambulances.
(e) Motor vehicles operated primarily for
			 transporting property.
(f) Motor
			 vehicles not designated "Vehicle has or will be used for public transportation
			 (taxi)" on the motor vehicle registration form, form MV-1, filed with the
			 department of transportation.
Examples:
1) A
			 rent-a-car does not qualify as a taxicab.
2) A limousine with driver that holds 8
			 people is hired by a wedding party to transport them throughout a city on a per
			 hour basis. The limousine is considered a taxicab.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.10 - Motor vehicle fuel tax liability

Current through June 24, 2024
(1) PURPOSE. This
			 section clarifies the tax liability on all sales of motor vehicle fuel
			 produced, refined, blended, manufactured or imported into Wisconsin.
(2) DEFINITION. In this section, "position
			 holder" has the meaning specified in the federal internal revenue service
			 regulations,
			 26 CFR
			 48.4081-1(m).
(3) IMPOSITION. The tax on all motor vehicle
			 fuel, either gasoline or undyed diesel fuel, shall be paid to the department by
			 suppliers required to be licensed with the department, as follows:
(a)
Fuel withdrawn from a Wisconsin
			 marine terminal or pipeline terminal.
The motor vehicle fuel tax on
			 gasoline and undyed diesel fuel withdrawn from a Wisconsin marine terminal or
			 pipeline terminal shall be paid by the position holder.
(b)
Imported fuel.
Gasoline
			 and undyed diesel fuel imported into Wisconsin is subject to the motor vehicle
			 fuel tax and shall be paid by the supplier when either of the following
			 conditions applies:
1. The product is placed
			 into a transport truck whose destination is a Wisconsin location other than a
			 pipeline terminal or refinery. The bill of lading prepared by the out-of-state
			 terminal operator shall clearly indicate Wisconsin as the destination state.
			 The tax shall be paid by the position holder at the out-of-state
			 terminal.
2. The product is
			 transported across the state line by a supplier from an out-of-state bulk plant
			 in a transporting vehicle. The sales invoice shall clearly indicate Wisconsin
			 as the destination state and that the tax shall be paid by the
			 supplier.
(c)
Blending components.
Any product that is not a motor vehicle
			 fuel and is blended as a component part of motor vehicle fuel other than at a
			 refinery, marine terminal, pipeline terminal or place of manufacture is subject
			 to tax at the time and place of blending. The tax on the component part shall
			 be paid by the person who owns the motor vehicle fuel when blending is
			 completed.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.11 - Tax exemption for dyed diesel fuel

Current through June 24, 2024
(1) PURPOSE. This
			 section clarifies the tax exemption provided to suppliers required to be
			 licensed by the department when a dye has been added to diesel fuel.
(2) GENERAL.
(a) All fuel dyed in accordance with the
			 federal internal revenue service temporary regulations,
			 26 CFR
			 48.4082-1 T, 2T, 3T and 4T, is treated as
			 destined for exempt use and is exempt from the motor vehicle fuel
			 tax.
(b) Dyed diesel fuel shall
			 only be used for exempt purposes.
Examples:
1) Diesel
			 fuel used as heating oil has an exempt purpose.
2) Diesel fuel used for nonhighway use has an
			 exempt purpose.
3) Diesel fuel used
			 in trains has an exempt purpose.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.50 - Assignment, use and reporting of document number

Current through June 24, 2024
Each shipment, transfer, purchase or sale of a petroleum
				product which is reportable to the department in accordance with ch. 78,
				Stats., shall bear a "document number." In this section "document number" means
				the number provided for in subs. (1) through (4), as follows:
(1) ASSIGNMENT. Except as provided in sub.
				(4), the assignment of a document number shall originate with and be assigned
				by the refiner, terminal operator or place of manufacture where the fuel is
				loaded. All subsequent transactions, invoices and reports regarding each
				respective shipment shall use and make reference to this number.
(2) RAILWAY TANK CAR SHIPMENTS. On all
				railway tank car shipments the tank car initials and number shall become the
				document number.
(3) TRUCK
				TRANSPORT SHIPMENTS. On all truck transport shipments the manifest number shall
				become the document number.
(4)
				OTHER SHIPMENTS. On all other types of shipments, which do not originate at a
				refinery, terminal or place of manufacture, the shipper shall assign the
				invoice number as the document number. An invoice number may not be assigned by
				a shipper as the document number in any case where tank car initials and number
				or a truck transport manifest number is involved.
This section interprets ss.
				  78.77,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.51 - Measuring withdrawals

Current through June 24, 2024
All withdrawals of motor vehicle fuel from Wisconsin
				refineries, marine terminals or pipeline terminals shall be measured in liquid
				gallons by accurate meters; however, it is not necessary to meter withdrawals
				into railway tank cars.
This section interprets ss.
				  78.12,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.53 - Certificate of authorization

Current through June 24, 2024
(1) STATUTES. An
			 alternate fuel dealer may be authorized by an alternate fuel user, if the
			 alternate fuel dealer agrees, to report and pay the tax on alternate fuel
			 delivered into a bulk storage facility of the user. The user then is not
			 required to obtain an alternate fuel license from the department.
(2) GENERAL.
(a) A certificate of authorization, form
			 MF-207, may be executed by a purchaser of alternate fuel to request a supplier
			 of alternate fuel to bill the purchaser for both the alternate fuel and the
			 alternate fuel tax.
(b) A
			 certificate of authorization executed by a supplier of alternate fuel indicates
			 the supplier's acceptance of the purchaser's request to bill the alternate fuel
			 tax on bulk deliveries and remit it to the department.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.54 - Security requirements

Current through June 24, 2024
(1) GENERAL. Under ss.
			 78.11,
			 78.48(9) and
			 78.57(9),
			 Stats., the department may require motor vehicle fuel, alternate fuel and
			 general aviation fuel taxpayers to deposit security with the department. This
			 security may be required before or after the fuel tax license is issued. The
			 amount of security determination shall be made by the department. If any person
			 fails or refuses to place the security, the department may refuse to issue the
			 license or may revoke the license.
(2) FACTORS FOR DEPARTMENT'S CONSIDERATION.
(a) In determining whether security shall be
			 required and the amount of security to be required, the department shall
			 consider all relevant factors, including:
1.
			 Evidence of adequate financial responsibility. The evidence may include a
			 person's assets and liabilities, liquidity of assets, estimated expenditures
			 and potential fuel tax liability.
2. The person's prior record of filing tax
			 returns and paying taxes of any kind with the department.
3. Type of entity making the sales of motor
			 vehicle fuel, alternate fuel and general aviation fuel.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.55 - Ownership and name changes

Current through June 24, 2024
(1) GENERAL. Under
			 ss.
			 78.10(6),
			 78.48(6)
			 and
			 78.57(6),
			 Stats., a fuel tax license is not transferable to another person or to another
			 place of business. This section clarifies when a change in ownership or name of
			 a business requires a new fuel tax license.
(2) OWNERSHIP CHANGE.
(a) When there is a change in ownership of a
			 business, the new owner shall apply for a new license using form MF-100, except
			 as provided in par. (c) . The new owner shall notify the department no later
			 than 10 days prior to the change. Security may be required as provided in s.
			 Tax
			 4.54.
Note:
Form MF-100 is available on the department's
				web site at
www.revenue.wi.gov
.
(b) A new license shall be obtained when
			 there is a change in the type of ownership of a sole proprietorship,
			 partnership, corporation or other form of ownership, except as provided in par.
			 (c).
Examples:
A new license is required if:
1) A sole proprietorship or partnership
			 incorporates.
2) A sole
			 proprietorship is sold to a different sole proprietor.
3) A sole proprietorship becomes a
			 partnership.
4) A partner in a
			 partnership leaves the partnership or a partner is added to the
			 partnership.
5) The federal
			 employer identification number of a business changes.
(c) A change in the ownership of a
			 corporation does not require a new license unless either of the following
			 occurs:
1. A corporation is merged with
			 another corporation, the merged corporation ceases to exist, and the surviving
			 corporation does not have a valid license.
2. The federal employer identification number
			 of a corporation changes.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.65 - Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers

Current through June 24, 2024
(1) SCOPE. This section applies to suppliers
			 required to be licensed by the department, wholesaler distributors and retail
			 dealers who sell motor vehicle fuel to customers for exempt purposes on which
			 the tax was paid. Registered vendors may file refund claims with the
			 department. Suppliers may claim deductions on their monthly reports. The claim
			 for refund and the deduction claimed may be investigated by the department and
			 adjusted within 4 years after the date of filing.
(2) STATUTES. Under s.
			 78.01(2r),
			 Stats., the ultimate consumer who purchases fuel for an exempt purpose shall
			 assign his or her claim for a refund or deduction on the tax paid on undyed
			 diesel fuel and gasoline to the person from whom the ultimate consumer
			 purchased the fuel.
(3) PROCEDURES.
(a) Vendors, other than suppliers licensed
			 with the department, shall register with the department, using form MF-112, to
			 expedite the processing of a tax refund claim.
(b) Persons making exempt sales shall prepare
			 and provide the customer with a sales invoice. A properly prepared legible
			 invoice shall include the following information:
1. Name and address of seller.
2. Date of sale.
3. Name and address of purchaser.
4. Product sold.
5. Number of gallons.
6. Price per gallon.
7. A statement that no Wisconsin motor
			 vehicle fuel tax is included in the price per gallon figure.
(c) The customer shall provide the
			 vendor with an exemption certificate when purchasing undyed diesel fuel and
			 gasoline which will be consumed by that customer for an exempt purpose as
			 defined in s.
			 78.01(2) and
			 (2m), Stats. A purchaser of undyed diesel
			 fuel and gasoline for an exempt use shall provide the seller with a properly
			 completed exemption certificate, form MF-209, prior to the tax-exempt
			 purchase.
(d) Claims shall be made
			 and filed upon forms prescribed and furnished by the department, form
			 MF-012.
(e) The penalties provided
			 in s.
			 78.73, Stats.,
			 for filing a false or fraudulent claim apply to all refund claimants.
(f) Refunds under s.
			 78.01(2r),
			 Stats., shall be of tax only and may not include interest.
Note:
Copies of vendor registration form MF-112,
				exemption certificate form MF-209, and refund claim form MF-012 are available
				on the department's web site at
www.revenue.wi.gov
.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 4 - Motor Vehicle And General Aviation Fuel Taxation › Section Tax 4.75 - Payment of motor vehicle fuel tax

Current through June 24, 2024
(1) SCOPE. This
			 section applies to wholesaler distributors who have exercised their option to
			 delay tax payment to suppliers required to be licensed by the
			 department.
(2) STATUTES. Under s.
			 78.12(5),
			 Stats., the wholesaler distributor has the option to pay the motor vehicle fuel
			 tax under normal credit arrangements or to delay paying the tax to the supplier
			 until the date that the tax is due to the department. A wholesaler distributor
			 who makes delayed payments shall make the payment by electronic funds transfer
			 to the supplier. If a wholesaler distributor fails to make timely payments, the
			 supplier may terminate the right of the wholesaler distributor to make delayed
			 payments. Each supplier shall notify the department of each wholesaler
			 distributor who makes delayed payments of the tax.
(3) PROCEDURES.
(a) Suppliers shall notify the department of
			 the following:
1. Name, address and federal
			 employer identification number, or FEIN, of all wholesaler distributors who
			 elect to delay tax payment.
2. Name
			 of any wholesaler distributor who fails to make timely delayed tax payments.
			 The supplier shall notify the department via email or phone within 5 days after
			 the due date of the tax to the department.
Note:
The email address or phone number by which
				to notify the department is DORExciseTaxpayerAssistance@wisconsin.gov or (608)
				266-6701.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 6 - Public Utility Taxation › Section Tax 6.02 - Returns for public utilities

Current through June 24, 2024
Forms that are used in the administration of the various taxes
				levied according to ch. 76, Stats., may be obtained from the Wisconsin
				Department of Revenue, Division of State and Local Finance, P.O. Box 8971,
				Madison, WI 53708-8971.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 6 - Public Utility Taxation › Section Tax 6.40 - Waste treatment facilities - industrial/utility

Current through June 24, 2024
(1) STATUTE. The
			 exemption for a waste treatment facility otherwise taxable under s.
			 76.13,
			 Stats., is contained in s.
			 76.025(1),
			 Stats.
(2) APPROVAL.
(a) Requests for approval by public utilities
			 subject to taxation under s.
			 76.13,
			 Stats., for each waste treatment facility shall be made by completing the form
			 entitled "Report of Exempted Waste Treatment Facility-Utility". All actual
			 costs of purchase or construction of the facility must be reflected on this
			 form. The completed form is due January 15 of each year and is to be filed
			 annually except in years subsequent to purchase or construction where no
			 capital changes have occurred to the waste treatment facility, in which case a
			 summary sheet may be submitted for these facilities. For good cause shown upon
			 application by the applicant, the department may grant an extension of time not
			 exceeding 120 days in which to file the application form.
(b) The completed form "Report of Exempted
			 Waste Treatment Facility-Utility" should be sent to the Division of State and
			 Local Finance.
Note:
The address for mailing the application form
				is Wisconsin Department of Revenue, Division of State and Local Finance, PO Box
				8971, Madison WI 53708-8971.
(c) Tentative approval for sales tax purposes
			 may be obtained from the department by applying to the department at any time
			 prior to January 15. Qualifying for the exemption under s.
			 70.11(21)
			 (am), Stats., will result in qualifying for
			 the exemption under s.
			 77.54(26),
			 Stats. The request for a tentative approval should include all of the
			 following:
1. A complete description of the
			 function and operation of the facility.
2. A statement as to why the facility meets
			 the definition of a waste treatment facility under sub. (3).
3. The estimated costs of all components of
			 the facility.
(d) The
			 approval of a waste treatment facility pursuant to par. (a) or (c), constitutes
			 approval of the function of the facility only. The components and costs of the
			 facility are subject to verification by the department and local units of
			 government. Also, any approval is subject to the department verifying that the
			 actual operation of the facility is consistent with the description provided in
			 the request for exemption.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 6 - Public Utility Taxation › Section Tax 6.50 - Full market value

Current through June 24, 2024
(1) GENERAL.
(a) The entire operating property of any
			 company enumerated in s.
			 76.02, Stats., shall
			 be valued together as a unit at full market value unless, in the opinion of the
			 department, any of the property is so segregated that a separate assessment is
			 warranted. The department shall apply recognized appraisal methods in
			 determining full market value. The cost, stock and debt, and capitalized income
			 indicators of value and reasonable variations shall be applied by the
			 department in accordance with the general principles set forth in subs. (4) to
			 (6).
(b) Indicators of value other
			 than those enumerated in sub. (2) (g) 1. to 3. which result from recognized
			 appraisal methods may be used by the department after due promulgation of
			 general principles of application for the indicators of value by amendment to
			 this rule.
(c) In determining the
			 full market value of the operating property of any company enumerated in s.
			 76.02, Stats., the
			 department shall not be limited to the method of accounting for legitimate
			 business purposes used by the taxpayer but the department shall give due
			 consideration to generally accepted accounting principles and regulated
			 accounting practices in applying recognized appraisal methods. Whenever
			 accounting principles and practices are not accepted by the department it shall
			 provide an explanation to the company in writing setting forth the reasons for
			 unacceptance and an explanation of any adjustments made.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 7 - Fermented Malt Beverages › Section Tax 7.001 - Fermented malt beverage tax return and refund claim forms

Current through June 24, 2024
(1) FORMS. The
			 department shall provide official forms for filing fermented malt beverage tax
			 returns and refund claims. Except as approved by the department, tax returns
			 and refund claims may only be filed using these official forms.
Note:
The official forms for filing fermented malt
				beverage tax returns and refund claims are available on the department's web
				site at
https://www.revenue.wi.gov/Pages/Form/excise-Home-b.aspx
.
(2) FILING RETURNS.
(a) Forms filed with the department shall be
			 submitted as prescribed by the department or by one of the following means:
1. Mailing them to the address specified by
			 the department on the forms or in the instructions.
2. Delivering them to the department or to
			 the destination that the department prescribes.
3. Filing them electronically by means
			 prescribed by the department.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 7 - Fermented Malt Beverages › Section Tax 7.01 - Purchases and invoices

Current through June 24, 2024
(1) Wisconsin wholesalers properly registered
			 and licensed may purchase and receive fermented malt beverages only from
			 registered Wisconsin breweries and wholesalers or from out-of-state firms
			 holding a fermented malt beverage permit. A list of out-of-state firms having a
			 permit to ship into Wisconsin is available at
			 revenue.wi.gov/Pages/ISE/excise.aspx.
(2) An invoice shall be submitted covering
			 each sale, shipment or delivery to a Wisconsin wholesaler by all breweries and
			 permittees shipping within the state or into this state. The invoice shall be
			 retained on the licensed premises of the wholesaler.
(3) An invoice shall be submitted to the
			 retailer by the brewery or wholesaler, covering each sale, shipment or delivery
			 of fermented malt beverages made to the retailer. Breweries and wholesalers
			 shall keep a copy or a record of the invoices on their licensed premises. The
			 invoices or record shall be available for inspection at all reasonable hours by
			 representatives of the department of revenue.
(4) Retailers shall retain on their premises
			 invoices covering all purchases of fermented malt beverages. These invoices
			 shall be retained for 2 years from the date of invoice in groups covering a
			 period of one month each and be available for inspection at all reasonable
			 times by representatives of the department of revenue. The date of payment
			 shall be recorded on the invoice. A retailer may retain the invoices in
			 electronic form only.
(5) An
			 invoice shall contain the following information:
(a) Names and business addresses of both
			 parties as shown on the permit or license of each party.
(b) Date of sale.
(c) Quantity and package size of fermented
			 malt beverages by type and brand.
(d) Unit price per package.
(e) Discount.
(f) Signature of the person receiving the
			 fermented malt beverages.
(g) Date
			 of payment.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 7 - Fermented Malt Beverages › Section Tax 7.21 - Labeling

Current through June 24, 2024
All fermented malt beverages sold in this state shall be
				labeled in accordance with federal regulations
				27 CFR
				7.1 through
				7.81.
This section interprets s.
				  125.32(7),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 7 - Fermented Malt Beverages › Section Tax 7.23 - Activities of brewers, bottlers, out-of-state shippers, and wholesalers

Current through June 24, 2024
(1) DEFINITIONS. In this section and in ss.
			 125.02,
			 125.06,
			 125.28,
			 125.29,
			 125.295,
			 125.30,
			 125.33,
			 125.34,
			 and
			 139.01, Stats.:
(a) "Brewer" has the meaning given in ss.
			 125.02(2)
			 and
			 139.01(2),
			 Stats., and includes a recipe-brewer.
(b) "Event" means any activity, game,
			 contest, tournament or entertainment which is conducted on that part of a
			 campus premises where the sale of fermented malt beverages takes place or
			 premises operated under a retail Class "B" fermented malt beverage license or
			 permit or promoted by a campus operation for the sale of fermented malt
			 beverages or retail Class"B" fermented malt beverage licensee or
			 permittee.
(c) "Out-of-state
			 shipper" means the holder of an out-of-state shipper's permit issued under s.
			 125.30,
			 Stats., and includes a holder of a Federal Basic Importer's Permit.
(d) "Ownership interest" is a level of
			 ownership in a sole proprietorship, partnership, tax option corporation,
			 limited liability company, corporation, estate, or trust as an individual,
			 partner, shareholder, member, or beneficiary.
(e) "Production brewer" means a brewer who
			 directly manufactures fermented malt beverages for another brewer.
(f) "Recipe-brewer" means a person who
			 contracts with an agent to directly manufacture fermented malt beverages for
			 sale or transportation by that person.
(g) "Retail Class `B' fermented malt beverage
			 license" means all retailers' Class "B" licenses, including a temporary license
			 issued under s.
			 125.26(6),
			 Stats.
(h) "Sign" means a graphic
			 display, containing letters, words, symbols, numerals, shapes, forms or
			 pictures, including all component parts and labor necessary to assemble the
			 unit, which has no value or use except to advertise or identify a product or a
			 place of business or an event or any combination of these. The value of the
			 sign is determined by the original cost of acquisition if it is purchased by a
			 brewer or wholesaler.
(i) "Sponsor"
			 means to underwrite in whole or in part the cost of an event by providing
			 signs, advertising in score cards or on scoreboards and fences or by providing
			 equipment, prizes, trophies, entertainment or other things of value.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.001 - Intoxicating liquor report, tax return, and refund claim forms

Current through June 24, 2024
(1) FORMS. The
			 department shall provide official forms for filing intoxicating liquor reports,
			 tax returns, and refund claims. Except as approved by the department, reports,
			 tax returns, and refund claims may only be filed using these official forms.
Note:
The official forms for filing intoxicating
				liquor reports, tax returns, and refund claims are available on the
				department's web site at
https://www.revenue.wi.gov/Pages/Form/excise-Home-b.aspx
.
(2) FILING FORMS.
(a) Forms filed with the department shall be
			 submitted as prescribed by the department or by one of the following means:
1. Mailing them to the address specified by
			 the department on the forms or in the instructions.
2. Delivering them to the department or to
			 the destination that the department prescribes.
3. Filing them electronically by means
			 prescribed by the department.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.01 - Tax liability

Current through June 24, 2024
(1) PURPOSE. This section clarifies the tax
			 liability on all sales of intoxicating liquor shipped into Wisconsin, including
			 foreign country imports.
(2)
			 IMPOSITION. All intoxicating liquor, including wine, shipped to a permittee
			 located in Wisconsin shall be sold with the occupational tax imposed under s.
			 139.03, Stats.,
			 included in the selling price except:
(a)
			 Shipments in bulk to a rectifier or winery. The tax liability is incurred by
			 the permittee doing the rectifying and bottling of the distilled spirits and
			 wine at the time of the first sale in this state.
(b) Shipments from a foreign country if the
			 "importer of record" as recorded on U.S. customs document is a Wisconsin
			 wholesaler permittee located in this state. However, if the "importer of
			 record" is the holder of an out-of-state shipper's permit, the tax payment is
			 due from the out-of-state shipper regardless if the shipment is released from
			 U.S. customs bond within or without this state.
(c) Merchandise which is destined to be
			 shipped outside the state of Wisconsin in interstate commerce and is properly
			 labeled as "interstate merchandise."
(d) Shipments of merchandise to the following
			 types of permit holders:
1. Sacramental wine
			 permittee.
2. Wholesale alcohol
			 permittee, but only if the alcohol shipped is at least 190 proof.
3. Medicinal alcohol permittee.
4. Industrial alcohol permittee.
5. Industrial wine permittee.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.02 - Inventory records

Current through June 24, 2024
A Wisconsin rectifier, wholesaler or winery is permitted to
				maintain separate stocks of untaxed and taxed intoxicating liquor on the same
				premises. Detailed records of movement into and out of untaxed stock must be
				maintained. Failure to maintain these records or to properly segregate the
				untaxed stock from the taxed stock will make the untaxed stock immediately
				subject to the provisions of s.
				139.06,
				Stats.
This section interprets s.
				  139.11,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.03 - Wine collectors

Current through June 24, 2024
(1) PURPOSE. The purpose of this section is
			 to set forth the requirements for the registration and sales activities of wine
			 collectors.
(2) DEFINITIONS. For
			 purposes of ss. 125.02(23) and
			 125.06(11m),
			 Stats., and in this section, "wine collector" means an individual who collects
			 and holds, or intends to collect and hold manufacturer-sealed bottles or
			 containers of wine and is registered with the department as a collector of
			 wine.
Note:
Wine collector registrations may be
				addressed to Wisconsin Department of Revenue, Excise Tax Unit - Mail Stop
				5-107, PO Box 8900, Madison, Wisconsin 53708-8900.
(3) WINE SALES BY WINE COLLECTORS.
(a) A wine collector may sell to any other
			 wine collector manufacturer-sealed bottles or containers of wine held by the
			 selling collector for at least 8 years, if the selling wine collector files a
			 written notice of the sale with the department at least 30 days prior to the
			 sale. The notice shall contain all of the following information:
1. The date and location of the
			 sale.
2. The date the wine was
			 originally purchased by the selling collector.
3. A description of the transaction, listing
			 the quantity and price of the wine to be sold.
4. The name and address of an agent,
			 consignee, lienor, or broker contracted to sell the wine by the selling
			 collector, and a copy of any contract entered into between the selling
			 collector and the agent, consignee, broker, or lienor.
Note:
A notice of sale may be delivered in person
				to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin or mailed
				to Wisconsin Department of Revenue, PO Box 8900, Madison, Wisconsin
				53708-8900
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.04 - Refunds

Current through June 24, 2024
(1) DESTRUCTION OR RETURN OF DISTILLED
			 SPIRITS AND WINE IN WISCONSIN. A manufacturer, rectifier or wholesaler properly
			 authorized by this state, who possesses distilled spirits or wine in sealed
			 containers which is spoiled or has become unfit for beverage purposes may file
			 a request for a tax refund with the department. A refund for the amount of the
			 tax applying to the merchandise may be made providing the claimant files a
			 written notice to the department of intent to destroy the merchandise at least
			 10 days prior to destroying such distilled spirits or wine. The department,
			 upon receipt of the notice of intent, may inspect the merchandise prior to
			 destruction by notifying the claimant prior to the expiration of the 10-day
			 period. If the department does not notify the claimant of its intent to inspect
			 before the end of the 10-day period, the claimant may destroy the distilled
			 spirits or wine and make application for refund. The claimant shall make
			 application for the refund on a form to be furnished by the
			 department.
(2) RETURNS TO AN
			 OUT-OF-STATE PERMITTEE. A manufacturer, rectifier or wholesaler authorized by
			 this state, who possesses distilled spirits or wine in sealed containers which
			 is spoiled or has become unfit for beverage purposes may file a written notice
			 to the department of intent to return such merchandise to an out-of-state
			 source at least 10 days prior to shipping the distilled spirits or wine. The
			 department, upon receipt of the notice of intent, may inspect the merchandise
			 prior to shipment by notifying the claimant prior to the expiration of the
			 10-day period. If the department does not notify the claimant of its intent to
			 inspect before the end of the 10-day period, the merchandise may be returned
			 and the out-of-state recipient may make application for refund, or take an
			 appropriate amount of credit against taxable shipments into Wisconsin for that
			 month. The Wisconsin customer will report the transaction as a tax-included
			 export.
This section interprets s.
				  139.10,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.05 - Small winery cooperative wholesalers

Current through June 24, 2024
(1) PURPOSE. The
			 purpose of this section is to set forth the requirements for the creation and
			 operation of small winery cooperative wholesalers, under s.
			 125.545,
			 Stats.
(2) DEFINITIONS. In this
			 section, and in s.
			 125.545,
			 Stats.:
(a) "Member" has the meaning given in
			 s.
			 125.545(1)
			 (a), Stats.
(b) "Out-of-state winery" has the meaning
			 given in s.
			 125.545(1)
			 (b), Stats.
(c) "Purchase on consignment" means to
			 receive, purchase or acquire wine from a member of the small winery cooperative
			 wholesaler for cash or credit for a period of not more than 90 days.
(d) "Retailer" has the meaning given in s.
			 125.545(1)
			 (c), Stats.
(e) "Small winery" has the meaning given in
			 s.
			 125.545(1)
			 (d), Stats.
(f) "Small winery cooperative wholesaler" has
			 the meaning given in s.
			 125.545(1)
			 (e), Stats.
(g) "Wisconsin winery" has the meaning given
			 in s.
			 125.545(1)
			 (f), Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.12 - Samples

Current through June 24, 2024
(1) Manufacturers shall attach a memo invoice
			 stating quantity and package size by type and brand when shipping, to their
			 representatives, intoxicating liquor into this state for the purpose of free
			 samples.
(2) All sample liquor
			 described in sub. (1) shall bear the legend "Applicable state tax paid. Not for
			 resale." All sample liquor is subject to the Wisconsin liquor use tax. The tax
			 paid by the out-of-state shipper shipping or causing the liquor to be shipped
			 into this state shall be remitted no later than the 15th day of the month
			 following the shipment.
This section interprets s.
				  125.65(1),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 8 - Intoxicating Liquors › Section Tax 8.21 - Purchases by the retailer

Current through June 24, 2024
(1) Every retail
			 licensee shall retain invoices covering all purchases of intoxicating liquor
			 for a period of 2 years from the date of the invoice. Such invoices shall be
			 retained on the licensed premises in groups covering one month each and shall
			 be open to inspection at all reasonable times by any representative of the
			 department. The date of payment must be recorded on each invoice. A retailer
			 may retain the invoices in electronic form only.
(2) An invoice retained by a retail licensee
			 shall contain the following information:
(a)
			 Names and business addresses of both parties as shown on the permit or license
			 of each.
(b) Date of
			 sale.
(c) Invoice number.
(d) Quantity and package size of intoxicating
			 liquor by type and brand.
(e) Unit
			 price per package.
(f) Discount, if
			 any.
(g) Signature of the person
			 receiving the intoxicating liquor.
(h) Date of payment.