Wis. Admin. Code § Tax 8.03 — Tax forms and filing

Tax 8.03(1) (1) Forms. The department shall provide official forms for filing alcohol beverage tax returns, reports, and refund claims, under s. 139.01 (2r) , Stats. Except as approved by the department, tax returns, reports, and refund claims may only be filed using these official forms.

Tax 8.03(2) (2) Filing forms.

Tax 8.03(2)(a) (a) Forms filed with the department shall be submitted by filing them electronically by means prescribed by the department.

Tax 8.03(2)(b) (b) 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 8.03(2)(b)1. 1. Requests the waiver in writing.

Tax 8.03(2)(b)2. 2. Clearly indicates why the requirement causes an undue hardship.

Tax 8.03(2)(c) (c) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider any of the following factors:

Tax 8.03(2)(c)1. 1. Unusual circumstances that may prevent the person from filing electronically.

Tax 8.03(2)(c)2. 2. Any other factor that the secretary determines is pertinent.