reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.905 - Statistical sample criteria

Current through June 24, 2024
(1) PURPOSE. The
				purpose of this section is to establish criteria applicable to field audits
				using statistical sampling conducted by the department. Sales transactions and
				purchase transactions must independently meet the criteria in sub. (4). This
				section does not apply to non-statistical sampling conducted by the department
				in field audits.
(2) DEFINITIONS.
				In this section:
(a) "Annual sales" means net
				sales reportable for federal income tax purposes for the person's taxable
				year.
(b) "Electronic records"
				means machine readable records that include electronic transactions and
				electronic source documents.
(c)
				"Electronic transaction" means a record produced by a computerized data
				processing accounting system that is used for recording an accounting
				transaction.
(d) "Maximum sample
				size" means the maximum number of sample units selected using statistical
				sampling for each sample population identified.
(e) "Net error" means the total error from
				the sample population determined by projecting the error from each subgroup or
				stratum of the sample population and summing those results.
(f) "Person" has the meaning given in s.
				77.51(10),
				Stats., and includes an entity described in s.
				77.61(19m) (a),
				Stats.
(g) "Record" means any
				document described in s.
				Tax
				11.92(1).
(h) "Relative precision" means the accuracy
				of the sample projection compared to the real or inherent value of the net
				error sampled for in the population.
(i) "Sample population" means the electronic
				transactions from the total population that will be used to draw the sample.
				More than one sample population may exist in the total population.
Example:
A person uses separate accounting
				  systems to record purchase and sales transactions. The department draws samples
				  from two sample populations; one for purchase transactions and one for sales
				  transactions.
(j) "Sample
				unit" means a single electronic transaction within the sample population. A
				sample unit may be a single transaction or separate items of a transaction
				depending on how the person records the transaction in its data processing
				accounting system.
Example:
For each equipment sales transaction,
				  person enters two transactions in its data processing accounting system;
				  equipment and delivery. Equipment and delivery are each sample
				  units.
(k) "Source document"
				means a record containing the detail of a transaction entered in a data
				processing accounting system.
(l)
				"Statistical sampling" means a sampling method in which the department randomly
				selects a sample of electronic transactions and uses probability theory to
				evaluate the sample results.
(m)
				"Total population" means all of a person's electronic transactions produced by
				a computerized data processing accounting system.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.91 - Successor's liability

Current through June 24, 2024
(1) DESCRIPTION OF SUCCESSOR.
(a) A purchaser or assignee of the business
				or stock of goods, including furniture, fixtures, equipment, and inventory, of
				any retailer liable for sales or use tax shall be personally liable for the
				payment of the sales or use tax if the purchaser or assignee fails to withhold
				a sufficient amount of the purchase price to cover the taxes due.
(b) If a corporation is created and acquires
				the assets of a sole proprietor in consideration for the corporation's capital
				stock, the corporation is liable for any sales or use tax liability of the sole
				proprietorship.
(c) A surviving
				joint tenant shall not have successor's liability for delinquent sales or use
				tax where the business or inventory passes by law to the remaining joint
				tenant.
(d) A financial institution
				or mortgagee who forecloses on a loan to a retailer owing delinquent sales or
				use tax shall not incur successor's liability.
(e) If a retail business or stocks of goods
				shall pass from A to B to C, and B's successor's liability shall be unpaid,
				such liability shall not pass to C. The new successor, C, shall be liable only
				for B's unpaid sales and use tax.
(f) Successor's liability is not incurred in
				a sale by a trustee in bankruptcy, in a transfer by gift or inheritance, in a
				sheriff's sale, or in a sale by a personal representative or special
				administrator.
(g) If a creditor,
				including a financial institution, actually operates a business which has been
				voluntarily surrendered by a delinquent debtor in full or partial liquidation
				of a debt, the creditor is a successor. The creditor is not a successor if it
				acquires possession of a business voluntarily surrendered, if it never operates
				the business and if its sole purpose is to sell the business in its entirety,
				as a whole or piecemeal, at whatever price it can obtain to recover its
				investment.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.925 - Sales and use tax security deposits

Current through June 24, 2024
(1) GENERAL.
(a) Under s.
				77.61(2)
				(a), Stats., the department may require a
				person liable for sales and use taxes to make a security deposit before or
				after a seller's permit is issued. The amount of the security deposit
				determined by the department may not exceed $15,000. If a person fails or
				refuses to make a security deposit as requested, the department may refuse to
				issue a permit or revoke the permit.
(b) As provided in s.
				77.61(2)
				(b), Stats., a certified service provider who
				has contracted with a seller and filed an application to collect and remit
				sales and use taxes on behalf of the seller shall submit a surety bond within
				60 days after the department notifies the certified service provider that the
				certified service provider is registered to collect Wisconsin sales and use
				taxes, to guarantee the payment of such sales and use taxes. However, the
				secretary of revenue or the secretary's designee may waive this requirement or
				release the liability with respect to any certified service provider.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.93 - Annual filing of sales tax returns

Current through June 24, 2024
(1) A retailer
				holding a regular seller's permit who during the previous calendar or fiscal
				year had a sales and use tax liability not exceeding $600 will be notified by
				the department that it must only file one sales and use tax return for the
				following year. If the retailer wants to continue to file returns on a
				quarterly basis, it must contact the department.
(2) Returns and payments of retailers
				reporting on an annual basis shall be due and payable on the last day of the
				month following the close of their calendar or fiscal year.
Section Tax 11.93 interpretss.
					 77.58(5),
					 Stats.
The interpretations in s. Tax 11.93 are effective under
					 the general sales and use tax law on and after September 1, 1969, except: (a) A
					 $300 standard applied to taxable years beginning on and after January 1, 1979.
					 Prior to that date, a $100 standard applied; (b) The "annual information
					 return" was eliminated for 1981 and subsequent years, pursuant to Chapter 221,
					 Laws of 1979; and (c) The $600 standard applies on and after January 1, 2014.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.95 - Retailer's discount

Current through June 24, 2024
(1) COMPUTATION.
(a) Effective for Wisconsin sales and use tax
				returns filed for periods ending on or after January 1, 1997, for timely
				reporting state, county and stadium sales or use tax collected on their retail
				sales, retailers may deduct 0.5% of the sales and use tax payable on retail
				sales, except as provided in pars. (am), (b), and (c).
(am) Effective for taxes payable on October
				1, 2009 and thereafter, the retailer's discount that may be deducted on a sales
				and use tax return is limited to $1,000 per reporting period.
(b) If, for each reporting period required
				under s.
				77.58(1),
				Stats., multiplying the sales and use tax payable on retail sales by 0.5%
				results in $10 or less, the retailer's discount is the lesser of $10 or the
				amount of the sales and use tax payable on retail sales.
(c) Certified service providers that receive
				compensation under s.
				73.03(61)
				(h), Stats., for the taxes reported on a
				return are not entitled to the retailer's discount on that return.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.97

Current through June 24, 2024
Section Tax 11.97 interpretss.
					 77.51(13) (c) and (k), (13g), (13h)
					 and (14) (j),
					 77.53(3), (5), (7), (9) and
					 (9m) and
					 77.73,
					 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.98 - Reduction of delinquent interest rate under s 77.62, Stats

Current through June 24, 2024
(1) PROCEDURES. The
				secretary may reduce the delinquent interest rate from 18% to 12% per year
				effective for all determinations, assessments, or other actions for additional
				tax made by the department on or after August 1, 1981, when the secretary
				determines the reduction fair and equitable, if the person from whom delinquent
				taxes are owing:
(a) Requests the reduction
				in writing, addressed to the Wisconsin Department of Revenue, Delinquent Tax
				Collection System, P.O. Box 8901, Madison, WI 53708.
(b) Clearly indicates why it is fair and
				equitable for the rate of interest to be reduced. Information regarding one or
				more of the factors under sub. (2) may be indicated.
(c) Is current in all return and report
				filings and tax payments for all matters other than the delinquencies for which
				interest reduction is being sought.
(d) Pays the sales and use taxes, reduced
				amount of interest, and any penalties associated with them within 30 days of
				receiving notice from the department of the reduction.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.05 - Temporary assessor certification

Current through June 24, 2024
(1) APPROVAL.
			 Temporary assessor certification shall be approved under the following
			 conditions:
(a) The applicant shall not have
			 been temporarily certified previously.
(b) The applicant shall have a job commitment
			 from an elected or appointed assessor, from a firm contracting to make the
			 assessment under s.
			 70.05(2),
			 70.055, or
			 70.75, Stats., or a
			 job commitment from the department.
(c) The certified individual signing the
			 assessment roll for a local tax unit of government or county assessor system
			 under s.
			 70.99, Stats., or
			 the applicant's immediate supervisor if in the department, shall be responsible
			 to see that the following conditions are met:
1. The effective start and end dates of
			 temporary assessor certification are adhered to.
2. No more than 2 persons employed by private
			 firms may function as temporary assessors in the same municipality.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.055 - Assessor certification examinations

Current through June 24, 2024
(1) EXAMINATIONS.
			 Assessor certification examinations shall be held at the discretion of the
			 department of revenue.
(2) RESULTS.
			 Individuals who have taken an assessor certification examination shall be
			 notified as to whether the individual has passed or failed that examination
			 within 25 business days after the exam.
This section interprets s.
				  73.09(5),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.06 - Duties of assessors

Current through June 24, 2024
The following levels of certification for assessors and
				assessment personnel are established:
(1) ASSESSMENT PERSONNEL.
(a)
Assessment technician
.
1. Assessment technician shall be authorized
			 to perform duties in accordance with the Wisconsin Property Assessment Manual
			 under the direct supervision of a property appraiser or an assessor.
2. Assessment technician shall not be
			 authorized to serve as a property appraiser, or an assessor 1, assessor 2 or
			 assessor 3.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.065 - Continuing education requirements for recertification of assessors and assessment personnel

Current through June 24, 2024
(1) DEFINITIONS.
(a) "Accredited institution of higher
			 education" means schools accredited by one of the regional institutional
			 accrediting commissions or associations which have been recognized by the U.S.
			 department of education or a law school accredited by the American bar
			 association.
(b) "Appraisal
			 instruction" means programs which consist of appraisal knowledge which is broad
			 based and essential to assessors and assessment personnel in performing the
			 appraisal function.
(c) "Committee"
			 means the advisory committee appointed by the department from, but not limited
			 to, the following groups: the department; league of Wisconsin municipalities,
			 the assessor's section; the Wisconsin association of assessing officers; county
			 assessor systems; the Wisconsin technical college system; the University of
			 Wisconsin Extension; the Wisconsin towns association; private appraisal firms
			 or individuals.
(d) "Continuing
			 education" means those hours and subject areas of instruction established for
			 each level of assessor certification and approved by the department to meet
			 minimum requirements for recertification.
(e) "Credit program" means a course which can
			 be applied toward an associate degree or higher degree at an accredited
			 institution of higher education.
(f) "Evidence of attendance" means an
			 official transcript, student grade report, or department approved certificate
			 showing satisfactory completion of educational programs.
(g) "Hour" means a period of 50 minutes of
			 actual instruction and shall not include time spent in writing tests and
			 examinations.
(h) "Noncredit
			 program" means an educational program or training session which does not
			 satisfy requirements for an associate degree or higher degree at an accredited
			 institution of higher education.
(i) "Property tax law" or "management
			 instruction" means programs which consist of assessment administration
			 knowledge which is broad based and essential to assessors in performing the
			 assessment function.
(j)
			 "Recertification" means the reissuance of a certificate by the department to
			 previously certified assessment personnel.
(k) "Recertification period" means the 5
			 years preceding the expiration of the applicant's current certification.
(L) "Satisfactory completion"
			 means receiving a passing score for a credit program or attendance at a
			 noncredit program. Attendance at a credit program on an audit basis does not
			 satisfy the requirement of satisfactory completion.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.07 - Assessment districts

Current through June 24, 2024
(1) LEVELS OF CERTIFICATION. Based on the
			 complexity of assessment functions and the various classes of property within
			 each taxation district, the department has established the levels of
			 certification required for statutory assessors of counties and municipalities
			 as follows:
(a) Assessor 1.
(b) Assessor 2.
(c) Assessor 3.
Note:
See s.
				Tax
				12.06(2) for a description of the
				duties of an assessor 1, 2, and 3.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.073 - Estimated fair market value on real and personal property tax bills

Current through June 24, 2024
(1)
			 DEFINITIONS. For purposes of administering s.
			 74.09,
			 Stats., the following terms are defined:
(a)
			 "Assessment ratio" means the decimal fraction rounded to the nearest ten
			 thousandth obtained when the assessed value of all taxable nonmanufacturing
			 property as taken from the clerk's statement of assessment filed with the
			 department is divided by the value of all taxable nonmanufacturing property in
			 the taxation district as determined by the department of revenue prior to
			 adjustments under s.
			 70.57,
			 Stats.
(b) "Estimated fair market
			 value of real property" means the result rounded to the nearest $100 obtained
			 when the total assessed value of a parcel of real property, including forest
			 crop lands assessed per s.
			 77.04, Stats., and
			 managed forest croplands assessed under s.
			 77.84,
			 Stats., as shown on the tax bill is divided by the assessment ratio furnished
			 to the clerk by the department of revenue.
(c) "Estimated fair market value of personal
			 property" means the result rounded to the nearest $10 obtained when the total
			 assessed value of the personal property as shown on the tax bill is divided by
			 the assessment ratio furnished to the clerk by the department of
			 revenue.
(d) "Taxation district"
			 means any whole or portion of a municipality lying within a county.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.10 - Examination of manufacturing property report forms, confidentiality

Current through June 24, 2024
(1)
			 Manufacturing property report forms that must be completed by all manufacturers
			 and returned to the department according to s.
			 70.995(12),
			 Stats., are confidential records. Self reporting forms for personal property
			 required by s.
			 70.35(3),
			 Stats., are confidential records of the assessor's office.
(2) Manufacturing property report forms shall
			 be deemed privileged information, for use by the department and for use in any
			 public hearing regarding the property assessment. Local assessors and their
			 agents view the report forms submitted regarding property in the jurisdiction
			 the assessor represents. Government agencies may view the report forms for use
			 in acquiring real property for public purposes.
(3) Upon presentation of appropriate
			 identification by the person allowed to make the examination, the report forms
			 may be examined only at the district property assessment office.
This section interprets ss.
				  70.35(3)
				  and
				  70.995(12),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.20 - Net proceeds occupational tax on metal mining, taxable year

Current through June 24, 2024
The taxable year adopted by the person engaged in mining
				metalliferous minerals in this state for purposes of the "net proceeds
				occupational tax report" shall correspond to the year adopted by that person
				for Wisconsin franchise and income tax purposes.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.21 - Indexed mining net proceeds tax rate schedule

Current through June 24, 2024
(1) Section
			 70.375(5),
			 Stats., prescribes the tax rates to be applied to the net proceeds of the mine
			 of persons engaged in mining metalliferous minerals for taxable years 1981 and
			 1982.
(2) Section
			 70.375(6),
			 Stats., provides that "For calendar year 1983 and corresponding fiscal years
			 and thereafter, the dollar amounts in sub. (5) and s.
			 70.395(1) to
			 (2) (i) shall be changed to reflect the
			 percentage change between the gross national product deflator for June of the
			 current year and the gross national product deflator for June of the previous
			 year, as determined by the U.S. department of commerce as of December 30 of the
			 year for which the taxes are due, except that no annual increase may be more
			 than 10%. The revised amounts shall be rounded to the nearest whole number
			 divisible by 100 and shall not be reduced below the amounts under sub. (5) on
			 November 28, 1981. Annually, the department shall adopt any changes in dollar
			 amounts required under this subsection and incorporate them into the
			 appropriate tax forms."
This section interprets s.
				  70.375(5)
				  and (6), Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.22 - Confidentiality of information

Current through June 24, 2024
Any information received for the taxable year 1981 and
				thereafter shall not be divulged except as provided in s.
				Tax
				1.11.
This section interprets s.
				  70.375(2)
				  (b), Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.23 - Basis and amount of deduction for depreciation and amortization

Current through June 24, 2024
(1) The basis
			 for depreciation and amortization of the property eligible for such write-offs
			 prior to January 1, 1981 under s.
			 70.375(4)
			 (k), Stats., 1979, for mines operated during
			 the taxable year 1977 shall be their net book value as of the beginning of that
			 year provided that the straight line method for computing the expense was used
			 for book purposes. If the straight line method was not used the basis shall be
			 recomputed as if it was used.
(2)
			 The amount of the deduction for depreciation on property first eligible for
			 depreciation on or after January 1, 1981 is limited to amounts allowable under
			 s.
			 71.04(15),
			 Stats.
1987 Wis. Act 27 repealed s.
				  71.04(15),
				  Stats.
Note: This section interprets s.
				  70.375(4)
				  (k), (L), Stats., 1979 s.
				  70.375(4)
				  (k).
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.25 - Review of assessments, claims for refunds

Current through June 24, 2024
Additional assessments and claims for refunds for excess net
				proceed tax payments are subject to the same procedure for review and final
				determination as additional income tax assessments and claims for refunds under
				provisions of ch. 71, Stats., as far as the same may be
				applicable.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.50 - Exempt biogas, synthetic gas, solar, and wind energy systems

Current through June 24, 2024
(1) APPLICABILITY.
			 The general property tax exemption applies whether the biogas, synthetic gas,
			 solar, and wind energy systems are deemed personal property or are so affixed
			 to the realty as to be classified as real estate.
(2) CLAIMS FOR EXEMPTION, PROCEDURE. The
			 owner of a biogas, synthetic gas, solar, or wind energy system shall submit a
			 claim for exemption on forms prescribed by the department of revenue to the
			 assessor for the taxation district in which the system is located.
(3) WHEN VALID. An exemption shall become
			 effective when the claim for exemption is submitted to the assessor no later
			 than the March 1 immediately following the assessment date for which the
			 exemption is claimed.
This section interprets s.
				  70.111(18),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 12 - Property Tax › Section Tax 12.60 - Tax incremental district annual report

Current through June 24, 2024
The tax incremental district annual reports required by ss.
				60.85(8)
				(c),
				66.1105(6m)
				(c) and
				66.1106(10)
				(a), Stats., must be electronically filed
				with the department of revenue for each tax incremental district. The report
				must be filed on the department's website at
				https://www.revenue.wi.gov/Pages/SLF/tif.aspx. Standard hypertext markup
				language (HTML) is used requiring data to be entered into given
				fields.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.01 - Purpose

Current through June 24, 2024
The purpose of this chapter is to establish standards and
				procedures for the issuance of funds generated by a net proceeds occupation tax
				to municipalities for costs associated with social, educational, environmental,
				and economic impacts of metalliferous mineral mining incurred prior to, during,
				and after extraction of metalliferous minerals.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.03 - Definitions

Current through June 24, 2024
(1) "Board" means investment and local impact
			 fund board.
(2) "Certify" or
			 "certification" means filing with the department of administration a written
			 confirmation of specific transfers, payments, or investments to be made by the
			 department of administration.
(3)
			 "Construction" means the activities described in the approved mining plan which
			 can only occur at the mining site with the issuance of a mining permit and
			 written authorization to commence mining under ss.
			 293.37,
			 293.49,
			 and
			 293.51,
			 Stats.
(4) "Construction period
			 payment" means an amount equal to $100,000 for each county, city, village,
			 town, and Native American community containing at least 15% of a minable ore
			 body eligible to receive a payment under s.
			 70.395(2)
			 (d) 5, Stats., during the construction
			 period.
(4m) "Eligible recipient"
			 means a county, city, village, town, tribal government, or local impact
			 committee authorized under s.
			 293.43(3),
			 Stats., actively involved or eligible to be involved in the good faith
			 negotiation of a local agreement under s.
			 293.43,
			 Stats., with the person filing the notice of intent under s.
			 293.31(1),
			 Stats.
(5) "First dollar payment"
			 means an amount equal to $100,000 for each county, city, village, town, or
			 Native American community eligible to receive a payment under s.
			 70.395(2)
			 (d) 1, 2. or 2m., Stats. If the tax collected
			 under ss.
			 70.38
			 to
			 70.39,
			 Stats., in any year is less than the first dollar payment as defined in this
			 subsection, the first dollar payment for that year means the total amount of
			 taxes collected under ss.
			 70.38
			 to
			 70.39,
			 Stats.
(6) "Impact fund" means
			 investment and local impact fund.
(8) "Mine" means an excavation in or at the
			 earth's surface made to extract metalliferous minerals for which a permit has
			 been issued under s.
			 293.49,
			 Stats.
(9) "Mining" has the meaning
			 under s.
			 70.375(1)
			 (b), Stats.
(10) "Mining permit application" means the
			 mining permit application form filed with the department of natural resources
			 pursuant to s.
			 NR 132.06,
			 Wis. Adm. Code.
Note:
The mine permit application is Form 2700-4,
				Rev. 4-82.
(10m) "Mining
			 related purposes" has the meaning designated in s.
			 70.375(1)
			 (bm), Stats.
(11) "Mining site" means the location:
(a) Of a metalliferous ore deposit for which
			 a mining permit application has been filed pursuant to s.
			 293.37,
			 Stats.
(b) Designated by s.
			 70.375(1)
			 (av), Stats., limited to the proposed
			 location of the defined areas, structures, and equipment as shown in a mining
			 plan:
1. Filed as part of a mining permit
			 application under s.
			 293.37,
			 Stats., or
2. Filed with the board
			 as part of the written notice by a person intending to begin construction under
			 s.
			 Tax
			 13.05.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.05 - Transfer of taxes, funds, and fees

Current through June 24, 2024
(3) CONSTRUCTION
			 FEE.
(a) A person who engages in construction
			 shall pay a construction fee to the department of revenue equal to an amount
			 sufficient to make all the construction period payments that year under s.
			 70.395(2)
			 (d), Stats. This fee shall be used
			 exclusively by the board to make construction period payments.
(b) Any person intending to begin
			 construction shall notify the board by registered mail 90 days prior to the
			 time construction begins. This written notice of intent shall include:
1. The name and address of the person
			 intending to begin construction.
2.
			 A mining plan showing the location of the mining site.
3. The names of all municipalities containing
			 at least 15% of the minable ore body.
(c) Within 45 days after the receipt of the
			 written notice of intent to begin construction, the board shall notify the
			 department of revenue and give written public notice listing the counties,
			 cities, villages, towns, and Native American communities to receive
			 construction period payments.
(d)
			 In determining the construction fee, construction is considered to begin in all
			 cities, villages, and towns that are part of the mining site when it begins in
			 any part of the mining site.
(e)
			 Within 7 days after the beginning of construction, a person shall pay the
			 construction fee to the department of revenue for deposit in the impact
			 fund.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.06 - Direct payments

Current through June 24, 2024
(1) FIRST DOLLAR PAYMENTS. Certain counties,
			 cities, villages, towns, and Native American communities shall receive a first
			 dollar payment under s.
			 70.395(2)
			 (d), Stats. Only county expenditures of first
			 dollar payments are restricted under s.
			 70.396,
			 Stats. Cities, villages, towns, and Native American communities are not
			 restricted to mining-related expenditures of first dollar payments. Each
			 December, the board shall certify to the department of administration the
			 specific payments to be made on the first Monday in January of the next
			 year.
(3) NOTICE OF INTENT
			 DISTRIBUTIONS.
(a)
Procedure.
Eligible recipients may receive a notice of intent
			 distribution from the board for reasonable local agreement negotiation-related
			 expenses according to the following procedure:
1. An eligible recipient shall notify the
			 board and the person making payment under s.
			 Tax
			 13.05(4) in writing that it is
			 intending to begin negotiations or is preparing to negotiate a local
			 agreement.
2. On an as-needed
			 basis, an eligible recipient shall provide documentation to the board of the
			 costs that have been incurred or expenses to be incurred. To document the
			 expenses, the eligible recipient shall submit a copy of each bill received,
			 contracts negotiated, or proposals and budgets for future expenses to the board
			 and to the person making payment under s.
			 Tax
			 13.05(4).
3. The board shall make payment from monies
			 received under s.
			 Tax
			 13.05(4) to the eligible notice of
			 intent distribution recipient within 3 weeks for the amount of the reasonable
			 expenditures that have occurred or to be incurred.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.07 - Discretionary payments

Current through June 24, 2024
In accordance with s.
				70.395(2)
				(f), (fm), and (g), Stats., any municipality
				may apply to the board for a discretionary payment from the impact fund.
(2) DISCRETIONARY PAYMENT PROGRAM. The annual
			 discretionary payment program includes the following procedures:
(a)
Application process.
The
			 application process shall include the following steps:
1. Before June 1, the board may adopt an
			 overall funding ceiling for the discretionary payment program outlined in this
			 subsection. The level of the ceiling shall be based on the financial status of
			 the impact fund, the board's expectation of what municipalities will need from
			 the impact fund in the next year, and a review of the status of mineral
			 development projects in the state. The overall funding ceiling shall be viewed
			 throughout the application review process as a fiscal control upon the board.
			 The board may modify the ceiling, as it deems necessary, once it has fully
			 determined the merits of each application.
2. Before June 1, the board shall give
			 written public notice announcing its intent to distribute discretionary grants
			 and the total funds available for distribution. The board shall give written
			 notice of the grant program and grant guidelines to local governments
			 reasonably expected to be affected by metallic mineral development.
3. All discretionary grant applications
			 submitted to the board shall be postmarked on or before July 31 in order to
			 receive funding consideration.
4.
			 Each application shall include a supporting resolution from the appropriate
			 local governing body or bodies. The supporting resolutions submitted to the
			 board shall be postmarked on or before August 31.
a. Each local or joint impact committee
			 application shall be accompanied by a supporting resolution from the
			 committee.
b. Each joint impact
			 committee application shall be accompanied by a supporting resolution from each
			 local committee within the area served by the joint committee and from each
			 municipality which appoints the joint committee.
c. Each local impact committee application
			 shall be accompanied by a supporting resolution from its appointing
			 authority.
5. A
			 municipality may submit more than one application. Two or more municipalities
			 may submit a joint application.
6.
			 The board may provide partial funding to a municipality for a mining-related
			 project. The board may also require municipalities to provide matching funds
			 toward project costs as a condition for receiving a discretionary
			 grant.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.08 - Expenditures

Current through June 24, 2024
(6) MINING-RELATED COSTS. Municipalities may
			 seek approval from the board for mining-related projects. Applications seeking
			 expenditure approval shall contain:
(a)
			 Documentation of a metallic mining impact.
(b) Documentation of need.
(c) Documentation that the proposal is well
			 reasoned, cost effective, and will accomplish its purpose.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.09 - Audits

Current through June 24, 2024
(1) All funds received from the board shall
			 be placed in a segregated account. The board may require financial audits of
			 the recipients of payments under s.
			 70.395(2)
			 (d) through (g), Stats. The financial audit
			 may be conducted as part of a municipality's annual audit, if one is conducted.
			 The costs of the audits shall be paid by the board from the appropriation under
			 s.
			 20.566(7)
			 (g), Stats. The audits shall consist of 3
			 parts:
(a) An examination of the
			 municipality's financial statements to assess the fairness with which they were
			 reported;
(b) An evaluation of the
			 expenditures to ensure that the grant funds were used for mining impact
			 activities and complied with the grant contract and state laws and rules;
			 and
(c) A review of the
			 municipality's internal accounting system to determine whether the grant was
			 carefully managed, and where needed, provide suggestions to improve in-house
			 procedures.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.11 - Accounting procedures

Current through June 24, 2024
All recipients of funds under this chapter shall maintain
				accounting procedures which adequately provide for the following:
(1) Accurate, current, and complete financial
			 statements on the use of funds disbursed to them by the board.
(2) Accurate, current, and complete financial
			 statements on funds contributed from other sources toward mining impact
			 projects or activities.
(3) Records
			 which identify adequately the source and application of all funds disbursed to
			 them by the board, including:
(a) Records of
			 transactions which are inclusive, timely, verifiable, and supported by source
			 documentation.
(b) Records on
			 in-kind services and cost-sharing when required by the board for certain
			 discretionary payments under s.
			 Tax
			 13.07.
(c)
			 Records which adequately establish the compliance of funds for mining-related
			 purposes.
(d) Records which are
			 sufficiently detailed.
(e) Itemized
			 invoices to document legal, technical, and other services related to
			 mining.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.12 - Recoupment and withholding of payments

Current through June 24, 2024
(1) The board may,
			 at any time, recoup direct, discretionary and emergency payments to be made,
			 for noncompliance with ss.
			 70.395
			 and
			 70.396,
			 Stats., or any rule pursuant thereto.
(2) Whenever the board has reason to believe
			 that noncompliance has occurred, it shall hold a hearing on the matter upon
			 written notice to the municipality. If after the hearing the board determines
			 that noncompliance has occurred, it shall recoup such payments to be made and
			 withhold such payments to be made to the municipality as may be
			 appropriate.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 13 - Investment And Local Impact Fund › Section Tax 13.13

Current through June 24, 2024
Federal revenue received from mining on acquired federal
				  forest land under
				  16
				  USC 500 is distributed by the Department of
				  Natural Resources to school districts that contain national forest lands within
				  their boundaries, in proportion to the national forest acreage in each school
				  district, in accordance with s.
				  23.09(18m),
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 14 - Homestead Credit › Section Tax 14.01 - Administrative provisions

Current through June 24, 2024
(1) PURPOSE. This
			 section describes the Wisconsin homestead credit, defines terms and sets forth
			 administrative provisions applicable to all sections of this chapter.
(2) DEFINITIONS. In this chapter and in ss.
			 71.51 to
			 71.55, Stats.:
(a) "County relief" means assistance provided
			 by a county under s.
			 59.53(21),
			 Stats., to an eligible dependent person. County relief is a separate program in
			 itself, funded by a block grant program under subch. II of ch. 49, Stats. It
			 does not include other assistance programs, such as social security,
			 supplemental security income, state supplemental payments, federal food stamps,
			 Title XX benefits, community options program payments, aid to families with
			 dependent children, Wisconsin works payments or foster care.
(am) "Disqualified loss" has the meaning
			 given in s.
			 71.52(1e),
			 Stats.
(b) "Domicile" has the same
			 meaning for Wisconsin homestead credit purposes as for Wisconsin individual
			 income tax purposes. A claimant's domicile is the true, fixed and permanent
			 home where the claimant intends to remain permanently and indefinitely and to
			 which, whenever absent, the claimant intends to return. It is often referred to
			 as a "legal residence." A claimant may be physically present or residing in one
			 locality and maintain a domicile in another but may have only one domicile at
			 any time.
(c) "Domiciled" means
			 maintained a domicile.
(d)
			 "Dwelling" means the principal dwelling of a qualified household.
(e) "Household" means a claimant and an
			 individual related to the claimant as husband or wife residing in the same
			 homestead as the claimant.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 14 - Homestead Credit › Section Tax 14.02 - Qualification for credit

Current through June 24, 2024
(1) PURPOSE. This
			 section clarifies the requirements to qualify for the Wisconsin homestead
			 credit.
(2) TWO MEMBERS OF A
			 HOUSEHOLD MEETING QUALIFICATIONS.
(a) Under s.
			 71.53(1)
			 (c), Stats., only one member of a household
			 existing at the end of a calendar year may claim a homestead credit for that
			 year. Thus, if a husband and wife reside in one homestead at the end of a
			 calendar year and both qualify for the homestead credit, only one of them may
			 claim the credit.
(b) Section
			 71.52(1),
			 Stats., provides:
". . . When 2 individuals of a household are able to
			 meet the qualifications for a claimant, they may determine between them as to
			 who the claimant is. If they are unable to agree, the matter shall be referred
			 to the secretary of revenue and the secretary's decision is final."
Note:
Requests for a determination under par. (b)
				should be addressed to Wisconsin Department of Revenue, P.O. Box 8906, Madison,
				WI 53708-8906.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 14 - Homestead Credit › Section Tax 14.03 - Household income and income

Current through June 24, 2024
(1) PURPOSE. This
			 section clarifies the meaning of "household income" and "income" includable in
			 household income as the terms apply to homestead credit claims.
(2) DEFINITIONS. In this section:
(a) "Household income" has the meaning
			 specified in s. 71.52(5),
			 Stats.
(b) "Income" has the meaning
			 specified in s. 71.52(6),
			 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 14 - Homestead Credit › Section Tax 14.05 - Gross rent and rent constituting property taxes accrued

Current through June 24, 2024
(1) PURPOSE. This
			 section clarifies the terms "gross rent" and "rent constituting property taxes
			 accrued" as the terms apply to homestead credit claims.
(2) DEFINITIONS.
(a) "Gross rent" has the meaning specified in
			 s.
			 71.52(2),
			 Stats. Gross rent includes payments by a claimant to the landlord for items
			 normally associated with the occupancy of a homestead, such as a garage or
			 parking space, appliances, furniture or utilities. However, payments for food,
			 medical services or other personal services are expressly excluded under s.
			 71.52(2),
			 Stats. In situations where charges for food and services are subtracted from
			 amounts paid to a landlord, gross rent is commonly referred to as "rent paid
			 for occupancy."
(b) "Rent
			 constituting property taxes accrued" has the meaning specified in s.
			 71.52(8),
			 Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 14 - Homestead Credit › Section Tax 14.06 - Marriage, separation or divorce during a claim year

Current through June 24, 2024
(1) PURPOSE. This
			 section describes the qualifications for a homestead credit and the computation
			 of household income, property taxes accrued and rent constituting property
			 taxes accrued of a claimant who becomes married or divorced during the year to
			 which a homestead credit claim relates or whose spouse occupies a separate
			 dwelling for any part of a claim year.
(2) MARRIAGE DURING A CLAIM YEAR.
(a) A new household is established when a
			 marriage occurs during a claim year and the spouses reside together after the
			 marriage. Under s.
			 71.53(1)
			 (c), Stats., either the husband or the wife
			 may claim a homestead credit for the year of the marriage but not
			 both.
(b) Under s.
			 71.52(5),
			 Stats., when a marriage occurs during a claim year and the spouses reside
			 together after the marriage, household income shall include the claimant's
			 income for the portion of the calendar year prior to the marriage and the total
			 income of the household for the remainder of the year after the
			 marriage.
(c) Under s.
			 71.52(7) and
			 (8), Stats., the spouse filing a claim may
			 claim property taxes accrued or rent constituting property taxes accrued for
			 the homestead of the claimant for the portion of the year prior to a marriage
			 plus the total of those amounts for the common homestead after the marriage.
Example: X marries Y on September 1, and they decide that X is
				to be the claimant. Prior to the marriage, X pays gross rent of $250 per month
				and Y pays gross rent of $350 per month. They pay gross rent of $500 per month
				for their jointly occupied apartment after the marriage. Heat is not included
				at any of the dwellings. X's income is $4,000 prior to the marriage, and X's
				services and property generate marital property income of $2,000 after the
				marriage. Y's income is $10,000 prior to the marriage, and Y's services and
				property generate marital property income of $5,000 after the marriage. There
				are no dependents.
In this situation, household income reportable by X is
				$11,000, consisting of X's $4,000 of income prior to the marriage plus the
				$7,000 income of both X and Y after the marriage. Rent constituting property
				taxes accrued which may be claimed by X is $1,000, which is 25% of the sum of
				X's rent of $250 per month for 8 months, or $2,000, and 4 months rent at $500
				per month after the marriage, or $2,000, totaling $4,000 for the year. Since Y
				is not the claimant, Y's rent of $350 per month and income of $10,000 for the 8
				months prior to the marriage are not considered in computing the homestead
				credit.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 15 - Real Estate Transfer Fee › Section Tax 15.01 - Definition of a conveyance

Current through June 24, 2024
Option contracts or agreements that provide for the right of
				first refusal of purchasing an interest in real estate are not conveyances
				within the scope of s.
				77.21(1),
				Stats.
This section interprets s.
				  77.21,
				  Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 15 - Real Estate Transfer Fee › Section Tax 15.02 - Value subject to real estate transfer fee

Current through June 24, 2024
(1) The conveyance
			 of a parcel of real property by a partner to a partnership is subject to both
			 real estate transfer fee and return.
(2) In an exchange of real properties, 2
			 separate and distinct conveyances are involved and the value should be
			 separately determined for each.
Example:
If (i) 'A' conveys a parcel X of real
				property worth $50,000 to `B,' and (ii) `B' in turn conveys a parcel Y of real
				property worth $45,000 plus cash of $5,000 to 'A,' both conveyances are taxable
				under s.
				77.22(1),
				Stats., and a return is required to be submitted for each conveyance. The basis
				of the real estate transfer fee for conveyance (i) is $50,000 and for
				conveyance (ii) is $45,000. Therefore, the real estate transfer fee for
				conveyance (i) is $150 and that for conveyance (ii) is $135.
The December, 1992 amendment of sub. (1) is necessitated by a
				  March 25, 1992 court of appeals, district II decision of Wisconsin Department
				  of Revenue v. Mark, which overruled department of revenue policy as stated in
				  the rule which imposes the transfer fee on an amount less than provided for by
				  s.
				  77.21(3),
				  Stats. As a result of that decision, this section shall have an effective date
				  of March 25, 1992.
This section interprets s.
				  77.21,
				  Stats.