Wisconsin Administrative Code — DOR Tax Chapters

296 sections.

• tax-1.001 Definition
• tax-1.01 Assessment districts
• tax-1.06 Application of federal income tax regulations
• tax-1.10 Depository bank requirements for estimated tax vouchers, sales and use tax returns, and withholding, motor fuel, general aviation fuel and alternate fuels tax deposit reports
• tax-1.11 Requirements for examination of returns
• tax-1.12 Electronic funds transfer
• tax-1.13 Power of attorney
• tax-1.14 Petition for redetermination
• tax-1.15 Enforcement of rules against a small business that has commited a minor violation
• tax-1.16 Financial record matching program
• tax-1.18 Permit predetermination
• 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
• tax-3.01 Addback and disclosure of related entity expenses
• tax-3.02 Pass-through entity withholding
• tax-3.03 Dividends received deduction — corporations
• tax-3.04 Subtraction for military pay received by members of a reserve component of the armed forces
• tax-3.05 Job creation deduction
• tax-3.10 Commercial loan income exemption
• tax-3.085 Retirement plan distributions
• tax-3.095 Income tax status of interest and dividends received from government and other securities by individuals and fiduciaries
• tax-3.096 Interest paid on money borrowed to purchase exempt government securities
• tax-3.098 Railroad retirement supplemental annuities
• tax-4.001 Motor vehicle, alternate fuels, and general aviation fuel tax return and refund claim forms
• tax-4.01 Portable motor equipment
• tax-4.02 Resellers’ personal claims for refund
• tax-4.03 Public highways closed to public travel
• tax-4.05 Taxicabs
• tax-4.10 Motor vehicle fuel tax liability
• tax-4.11 Tax exemption for dyed diesel fuel
• tax-4.12 Uncollected motor vehicle fuel taxes and repossessions
• tax-4.50 Assignment, use and reporting of document number
• tax-4.51 Measuring withdrawals
• tax-4.52 Separate schedules
• tax-4.53 Certificate of authorization
• tax-4.54 Security requirements
• tax-4.55 Ownership and name changes
• tax-4.65 Motor vehicle fuel tax refunds to vendors and tax deductions for suppliers
• tax-4.75 Payment of motor vehicle fuel tax
• tax-6.02 Returns for public utilities
• tax-6.40 Waste treatment facilities - industrial/utility
• tax-6.50 Full market value
• tax-7.01 Authority and purpose
• tax-7.02 Definitions
• tax-7.03 Criminal background check fees
• tax-7.04 Permits and fees
• tax-7.05 Wine collectors
• tax-7.06 Responsible beverage server training course standards
• tax-7.07 Label requirements
• tax-7.08 Purchases and invoices
• tax-7.09 Sales by wholesalers to non-licensees and certain permittees
• tax-7.10 Transfer of retail alcohol beverage inventory upon liquidation
• tax-7.11 Operators’ permits
• tax-7.12 Alcohol beverage warehouse standards
• tax-7.13 Permissible interests
• tax-7.14 Production agreements
• tax-7.15 Common carrier permit; shipments into state
• tax-7.16 Fulfillment houses
• tax-7.17 Full-service retail sales by producers
• tax-7.18 Wholesaler warehouse facilities
• tax-7.19 Returns of alcohol beverages
• tax-7.20 Retail premises
• tax-7.21 Possession with intent to sell
• tax-7.22 No-sale event venue permits
• tax-7.31 Restrictions on dealings between brewers, brewpubs, wholesalers, and retailers
• tax-7.32 Out-of-state shippers of fermented malt beverages
• tax-7.035 Qualifications for and issuance of licenses and permits
• tax-7.41 Size of distilled spirits containers and standards of fill
• tax-7.42 Empty containers
• tax-7.43 Small cooperative wholesalers
• tax-7.44 Salesperson
• tax-7.45 Procedure for apportionment of costs of administration of s. 125.69 (4) (e), Stats
• tax-7.46 Samples
• tax-8.01 Authority and purpose
• tax-8.02 Definitions
• tax-8.03 Tax forms and filing
• tax-8.04 Liquor tax
• tax-8.05 Refunds
• tax-8.06 Inventory records
• tax-8.07 Sales outside of Wisconsin
• tax-8.08 Contract production
• tax-8.09 Transfers of alcohol beverages between production premises and full-service retail outlet
• tax-9.001 Cigarette and tobacco products report, tax return, and refund claim forms
• tax-9.01 Definitions
• tax-9.06 Affixing of state revenue stamps
• tax-9.08 Cigarette tax refunds to Indian tribes
• tax-9.09 Cigarette sales to and by Indians on reservations of tribes that have not entered into a refund agreement with the department
• tax-9.11 Refunds
• tax-9.19 Stamp application machines and stamps
• tax-9.21 Shipments to retailers
• tax-9.22 Drop shipments
• tax-9.26 Trade or transfer of unstamped cigarettes
• tax-9.31 Sales out of Wisconsin
• tax-9.36 Displaying of cigarettes
• tax-9.41 Vending machines
• tax-9.46 Purchases by the retailer
• tax-9.47 Invoicing of sales, including exchanges of cigarettes
• tax-9.51 Samples
• tax-9.56 Branch offices
• tax-9.61 Warehousing of cigarettes
• tax-9.67 Cigarette tax credit
• tax-9.68 Ownership and name changes
• tax-9.69 Master settlement agreement with tobacco product manufacturers
• tax-9.70 Cigarette, tobacco, and vapor products tax bad debt deductions
• tax-10.01 Virtual currency
• 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
• tax-12.05 Temporary assessor certification
• tax-12.06 Duties of assessors
• tax-12.07 Assessment districts
• tax-12.10 Examination of manufacturing property report forms, confidentiality
• tax-12.20 Net proceeds occupational tax on metal mining, taxable year
• tax-12.21 Indexed mining net proceeds tax rate schedule
• tax-12.22 Confidentiality of information
• tax-12.23 Basis and amount of deduction for depreciation and amortization
• tax-12.25 Review of assessments, claims for refunds
• tax-12.055 Assessor certification examinations
• tax-12.60 Tax incremental district annual report
• tax-12.065 Continuing education requirements for recertification of assessors and assessment personnel
• tax-12.073 Estimated fair market value on real and personal property tax bills
• tax-13.01 Purpose
• tax-13.02 Scope
• tax-13.03 Definitions
• tax-13.05 Transfer of taxes, funds, and fees
• tax-13.06 Direct payments
• tax-13.07 Discretionary payments
• tax-13.08 Expenditures
• tax-13.09 Audits
• tax-13.10 Fiscal guidelines
• tax-13.11 Accounting procedures
• tax-13.12 Recoupment and withholding of payments
• tax-14.01 Administrative provisions
• tax-14.02 Qualification for credit
• tax-14.03 Household income and income
• tax-14.04 Property taxes accrued
• tax-14.05 Gross rent and rent constituting property taxes accrued
• tax-14.06 Marriage, separation or divorce during a claim year
• tax-15.01 Definition of a conveyance
• tax-15.02 Value subject to real estate transfer fee
• tax-15.03 Imposition of real estate transfer fee
• tax-15.04 Land contracts
• tax-15.05 Exemption from fee
• tax-15.06 Inspection of real estate transfer returns
• tax-16.01 Purpose
• tax-16.02 Scope
• tax-16.03 Definitions
• tax-16.04 Schedules
• tax-16.05 Audited financial report and schedules
• tax-16.06 Compliance
• tax-18.04 Purpose
• tax-18.05 Definitions
• tax-18.06 Land classified agricultural; categories of agricultural land
• tax-18.07 Use-value
• tax-18.09 Assessment of other property
• tax-19.01 Purpose
• tax-19.02 Scope
• tax-19.03 General
• tax-19.04 Expenditure restraint worksheet
• tax-19.05 Budgets
• tax-20.04 Purpose
• tax-20.05 Definitions
• tax-20.06 Computing the lottery and gaming credit
• tax-20.07 How to claim the credit
• tax-20.08 Responsibilities of county treasurer and taxation district treasurer
• tax-20.09 Payment of lottery and gaming credits
• tax-20.10 Settlement for lottery and gaming credits
• tax-20.11 Corrections
• tax-20.12 Audit; penalties
• tax-21.01 Purpose
• tax-21.02 Definitions
• tax-21.03 Volunteer fire fighter and emergency medical services practitioner fair market compensation
• tax-21.04 Innovation planning grants
• tax-21.05 Innovation grants
• tax-21.06 Notice date
• tax-61.01 Purpose
• tax-61.02 Definitions
• tax-61.03 Procedure for selecting and renewing contracting retailers
• tax-61.04 Criteria for selecting retailers
• tax-61.05 Fidelity bond
• tax-61.06 Certificate of authority
• tax-61.07 Contract denial appeal procedure
• tax-61.08 Retailer contract terms and conditions
• tax-61.09 Limitation on length of suspension
• tax-61.10 Appeal procedure
• tax-61.25 Discretion of enforcement
• tax-61.085 Retailer performance program
• tax-62.01 Purpose
• tax-62.02 Definitions
• tax-62.20 Appeal
• tax-63.01 Purpose
• tax-63.02 Definitions
• tax-63.03 Application to become a nonprofit organization retailer
• tax-63.04 Temporary nonprofit organization retailer certificate of authority
• tax-63.05 Contract denial procedure
• tax-63.06 Nonprofit organization retailer contract terms and conditions
• tax-63.07 Limitation on length of suspension
• tax-63.08 Prize structure of nonprofit organization retailer break-open ticket games
• tax-63.09 Ticket cost to nonprofit organization retailer and nonprofit organization retailer compensation