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Wisconsin Administrative Code — DOR Tax Chapters
296 sections.
Chapter Tax 1 — General Administration
Chapter Tax 2 — Income Taxation, Returns, Records and Gross Income
- tax-2.01 Residence
- tax-2.02 Reciprocity
- tax-2.03 Corporation returns
- tax-2.04 Information returns and wage statements
- tax-2.07 Earned income tax credit
- tax-2.08 Returns of persons other than corporations
- tax-2.09 Reproduction of franchise or income tax forms
- tax-2.10 Copies of federal returns, statements, schedules, documents, etc. to be filed with Wisconsin returns
- tax-2.11 Credit for sales and use tax paid on fuel and electricity
- tax-2.12 Claims for refund and other amended returns
- tax-2.30 Property located outside Wisconsin — depreciation and sale
- tax-2.31 Compensation received by nonresident members of professional athletic teams
- tax-2.32 Economic development surcharge — gross receipts defined
- tax-2.39 Apportionment method
- tax-2.41 Separate accounting method
- tax-2.44 Permission to change basis of allocation
- tax-2.45 Apportionment in special cases
- tax-2.46 Apportionment of apportionable income of interstate air carriers
- tax-2.47 Apportionment of apportionable income of interstate motor carriers
- tax-2.48 Apportionment of apportionable income of interstate pipeline companies
- tax-2.49 Apportionment of apportionable income of interstate financial institutions
- tax-2.50 Apportionment of apportionable income of interstate public utilities
- tax-2.60 Definitions relating to combined reporting
- tax-2.61 Combined reporting
- tax-2.62 Unitary business
- tax-2.63 Controlled group election
- tax-2.64 Alternative apportionment for combined groups including specialized industries
- tax-2.65 Designated agent of combined group
- tax-2.66 Combined estimated tax payments
- tax-2.67 Combined returns
- tax-2.82 Nexus
- tax-2.085 Claim for refund on behalf of a deceased taxpayer
- tax-2.85 Penalty for failure to produce records under s. 71.80 (9m), Stats
- tax-2.87 Reduction of delinquent interest rate under s. 71.82 (2) (b), Stats
- tax-2.88 Interest rates
- tax-2.89 Estimated tax requirements for short taxable years
- tax-2.90 Withholding; wages
- tax-2.91 Withholding; fiscal year taxpayers
- tax-2.92 Withholding tax exemptions
- tax-2.93 Withholding from wages of a deceased employee and from death benefit payments
- tax-2.94 Tax-sheltered annuities
- tax-2.95 Reporting of installment sales by natural persons and fiduciaries
- tax-2.96 Extensions of time to file corporation franchise or income tax returns
- tax-2.98 Disaster area losses
- tax-2.105 Notice by taxpayer of federal audit adjustments and amended returns
- tax-2.465 Apportionment of apportionable income of interstate air freight forwarders affiliated with a direct air carrier
- tax-2.475 Apportionment of apportionable income of interstate railroads and car line companies
- tax-2.495 Apportionment of apportionable income of interstate brokers-dealers, investment advisers, investment companies, and underwriters
- tax-2.502 Apportionment of apportionable income of interstate telecommunications companies
- tax-2.505 Apportionment of apportionable income of interstate professional sports clubs
- tax-2.935 Reduction of delinquent interest rate under s. 71.82 (2) (d), Stats
- tax-2.955 Credit for taxes paid to other states
- tax-2.957 Relocated business credit or deduction
- tax-2.986 Registration of a business under s. 73.03 (69), Stats
Chapter Tax 3 — Income Taxation, Deductions From Gross Income, Exclusions and Exemptions
Chapter Tax 4 — Motor Vehicle and General Aviation Fuel Taxation
Chapter Tax 6 — Public Utility Taxation
Chapter Tax 7 — Alcohol Beverage Regulation
Chapter Tax 8 — Alcohol Beverage Taxation
Chapter Tax 9 — Cigarette Tax
Chapter Tax 10 — Unclaimed Property
Chapter Tax 11 — Sales and Use Tax
- tax-11.001 Forward and definitions
- tax-11.01 Sales and use tax, local exposition tax, and premier resort area tax return forms
- tax-11.002 Registration
- tax-11.03 Schools and related organizations
- tax-11.04 Constructing buildings for exempt entities
- tax-11.05 Governmental units
- tax-11.08 Durable medical equipment, mobility-enhancing equipment, and prosthetic devices
- tax-11.09 Drugs
- tax-11.10 Wind, solar, and certain gas powered products
- tax-11.11 Utility, industrial and governmental waste treatment facilities
- tax-11.12 Farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services
- tax-11.13 Direct pay
- tax-11.14 Exemption certificates
- tax-11.15 Containers and other packaging and shipping materials
- tax-11.16 Common or contract carriers
- tax-11.17 Hospitals, clinics and medical professions
- tax-11.18 Dentists and their suppliers
- tax-11.19 Printed material exemptions
- tax-11.20 Property used in qualified research and property used to raise research animals
- tax-11.26 Other taxes, fees, and charges in taxable sales price and purchase price
- tax-11.27 Maintenance contracts, insurance, and warranties
- tax-11.28 Gifts and other advertising specialties
- tax-11.29 Leases, licenses and rentals of tangible personal property and items, property and goods under s. 77.52 (1) (b), (c), and (d), Stats
- tax-11.30 Credit sales, bad debts and repossessions
- tax-11.32 “Sales price” and “purchase price.”
- tax-11.33 Occasional sales
- tax-11.34 Occasional sales exemption for sale of a business or business assets
- tax-11.35 Occasional sales by nonprofit organizations
- tax-11.38 Fabricating, processing, and printing
- tax-11.39 Manufacturing
- tax-11.40 Exemption of machines and processing equipment
- tax-11.41 Exemption of property and items consumed or destroyed in manufacturing
- tax-11.42 Fertilizer blending, feed milling, and grain drying operations
- tax-11.45 Sales by pharmacies and drug stores
- tax-11.46 Summer camps
- tax-11.47 Commercial photographers and photographic services
- tax-11.48 Landlords, hotels and motels
- tax-11.49 Service stations and fuel oil dealers
- tax-11.50 Auctions
- tax-11.51 Grocers’ guidelist
- tax-11.52 Coin-operated vending machines and amusement devices
- tax-11.53 Temporary events
- tax-11.54 Temporary amusement, entertainment, or recreational events or places
- tax-11.55 Repossessions and sales of property to enforce liens
- tax-11.56 Printing industry
- tax-11.57 Utilities
- tax-11.535 Operators of a swap meet, flea market, craft fair, or similar event
- tax-11.555 Marketplace providers and sellers
Chapter Tax 12 — Property Tax
Chapter Tax 13 — Investment and Local Impact Fund
Chapter Tax 14 — Homestead Credit
Chapter Tax 15 — Real Estate Transfer Fee
Chapter Tax 16 — Local Financial Reporting
Chapter Tax 18 — Assessment of Agricultural Property
Chapter Tax 19 — Expenditure Restraint Payments
Chapter Tax 20 — Lottery and Gaming Credit
Chapter Tax 21 — (Reserved)
Chapter Tax 61 — Retailers
Chapter Tax 62 — Major Procurements
Chapter Tax 63 — Nonprofit Organization Retailers