Wis. Admin. Code § Tax 11.01 — Sales and use tax, local exposition tax, and premier resort area tax return forms

Tax 11.01(1) (1) Forms. For filing sales and use tax, local exposition tax, and premier resort area tax returns, the following forms shall be used:

Tax 11.01(1)(a) (a) Form MV-1. A department of transportation form for occasional and dealer sales of motor vehicles, recreational vehicles as defined in s. 340.01 (48r) , Stats., trailers, and semi-trailers.

Tax 11.01(1)(b) (b) Form S-012. Also called form ST-12. The monthly, quarterly, or annual return used to report state, county, and stadium taxes by persons holding a Wisconsin seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate. This form is also used to file refund claims or report additional taxes for prior periods.

Tax 11.01(1)(c) (c) Form SU-050. Also called form UT-5. For consumers other than persons holding a Wisconsin seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate.

Tax 11.01(1)(d) (d) Form DT 1556. A department of transportation form for occasional and dealer sales of aircraft.

Tax 11.01(1)(e) (e) Form 9400-193. A department of natural resources form for occasional and dealer sales of boats.

Tax 11.01(1)(f) (f) Form 9400-210. A department of natural resources form for occasional and dealer sales of snowmobiles.

Tax 11.01(1)(g) (g) Form 9400-376. A department of natural resources form for occasional and dealer sales of all-terrain vehicles and utility terrain vehicles.

Tax 11.01(1)(gm) (gm) Form 9400-609. A department of natural resources form for occasional and dealer sales of off-highway motorcycles.

Tax 11.01(1)(h) (h) Form EX-012. The return used to report local exposition taxes. This form is also used to file refund claims or report additional taxes for prior periods.

Tax 11.01(1)(i) (i) Form PRA-012. The return used to report premier resort area taxes. This form is also used to file refund claims or report additional taxes for prior periods.

Tax 11.01(2) (2) Filing returns.

Tax 11.01(2)(a) (a) Forms required to be filed shall be submitted by one of the following means:

Tax 11.01(2)(a)1. 1. Mailing them to the address specified by the department on the forms or in the instructions.

Tax 11.01(2)(a)2. 2. Delivering them to the department or to the destination that the department prescribes.

Tax 11.01(2)(a)3. 3. Filing them electronically as prescribed by the department.

Tax 11.01(2)(b) (b) Except as provided in par. (c) , the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its sales and use tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first sales and use tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.

Tax 11.01(2)(bg) (bg) Except as provided in par. (c) , the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its premier resort area tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first premier resort area tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.

Tax 11.01(2)(br) (br) Except as provided in par. (c) , the department may require a person registered or required to be registered for Wisconsin local exposition tax purposes to file its local exposition tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first local exposition tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.

Tax 11.01(2)(c) (c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

Tax 11.01(2)(c)1. 1. Requests the waiver in writing.

Tax 11.01(2)(c)2. 2. Clearly indicates why the requirement causes an undue hardship.

Tax 11.01(2)(d) (d) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:

Tax 11.01(2)(d)1. 1. Unusual circumstances that may prevent the person from filing electronically.

Tax 11.01(2)(d)2. 2. Any other factor that the secretary determines is pertinent.