Wisconsin Administrative Code

TCS 7.07 Capital expenditure projects under s. 38.15, Stats. In determining whether capital expenditures for the acquisition of sites, purchase or construction of buildings or the lease/purchase of buildings exceeds $1,500,000, the following shall apply: (1) All fixed equipment p…

TCS 7.08 District financial audits. (1) REQUIREMENTS FOR PROCUREMENT OF AUDIT SERVICES. (a) Each district board shall solicit bids or competitively negotiate with a certified public accountant for financial audits required under s. 38.12 (5), Stats. The department of revenue acti…

TCS 7.09 Withholding of aids distributed by the board. (1) REPORTING REQUIREMENTS. Annually, by January 1st, the director shall notify the districts of reports required to be filed with the board during the next fiscal year and the due date for filing each report. The director ma…

TCS 7.10 Payment of state aids. (1) Subject to sub. (2), the board shall pay 15% of the aids due each district each year as computed under s. 38.28, Stats., from the appropriation under s. 20.292 (1) (d), Stats., during each of the months of July, August, September, October, Nove…

TCS 8.01 Purpose. The purpose of this chapter is to establish by rule, general district policies and procedures pursuant to s. 38.04 (14) (a) 4., Stats., relative to contracts to provide services entered into by technical college districts, to administratively interpret s. 38.14 …

TCS 8.02 Definitions. (1) XBoardY means the technical college system board. (2) XBusiness or industry operating within the stateY means a business or industry subject to personal jurisdiction of a court of this state under s. 801.05 (1) (b) to (d), Stats. (3) XDistrictY means a t…

TCS 8.03 Services outside district. A district board contracting with a service recipient located outside the district but within the state shall notify the district board of the district TCS 8.04 TCS 8.05 TCS 8.06 General district policies. Contract requirements. Reporting stand…

TCS 8.04 General district policies. Each district board shall adopt policies and procedures governing contracts for services with service recipients. Policies and procedures adopted by a district board shall be forwarded to the board within 30 days of adoption. At a minimum these…

TCS 8.05 Contract requirements. In addition to provisions otherwise provided by law, every district contract for services shall be in writing and at a minimum shall: (1) Identify the parties to the contract. (2) Specify the dates during which services will be provided. (3) Specif…

TCS 8.06 Reporting standards. (1) The district board shall submit to the board a report as required under s. 38.14 (3) (e), Stats. (2) Annually by December 1 and in a form determined by the board the district board shall report to the board the reimbursed and non-reimbursed costs…

TCS 9.01 Purpose. This chapter establishes the format and procedures pursuant to s. 38.04 (11) (a) 2., Stats., for districts to report the number of students participating in district courses under ss. 38.12 (14), 118.15 (1) (b), (cm) and (d), and 118.34, Stats., including the nu…

TCS 9.02 Definitions. In this chapter: (1) XAdvanced standingYmeans postsecondary credit granted upon technical college enrollment toward a degree or diploma program for a secondary course taken by a pupil which is part of a sequence of courses designed to help high school gradua…

Tax 1.001 Definition. In chs. Tax 1 to 12, 14, 16 to 18, unless otherwise specified: (1) XDepartmentY means the Wisconsin department of revenue. History: Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (intro.), Register, September, 1983, No. 333, eff. 10-1-83; am. (intro…

Tax 1.01 Assessment districts. The secretary of revenue has divided the state into the following income tax assessment districts: (1) APPLETON DISTRICT. (a) Headquarters. Appleton. (b) Counties served. 1. Brown 2. Calumet 3. Door 4. Florence 5. Fond du Lac 6. Forest 7. Green Lake…

Tax 1.06 Application of federal income tax regulations. To the extent that any provision of the internal revenue code has application in the determination of Wisconsin taxable income, Wisconsin net income, or Wisconsin income or franchise tax of any natural person, fiduciary or c…

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. (1) DAILY PROCESSING OF DOCUMENTS. Screening and processing of deposit reports, returns, and vo…

Tax 1.11 Requirements for examination of returns. (1) PUBLIC OFFICER DEFINED. In this section, Xpublic officerY means any person appointed or elected according to law, who has continuous duties, has taken an oath of office and who is responsible for the exercise of some portion o…

Tax 1.12 Electronic funds transfer. (1) SCOPE. This section applies to any person who is required to or elects to pay or deposit taxes, fees, or other amounts by electronic funds transfer, or XEFT.Y (2) PURPOSE. The purpose of this section is to specify which taxes, fees, and oth…

Tax 1.13 Power of attorney. (1) POWER OF ATTORNEY. (a) A power of attorney or other written authorization executed by the taxpayer shall be required by the Wisconsin department of revenue for the taxpayer[s representative, on behalf of the taxpayer, to: 1. Inspect confidential in…

Tax 1.14 Petition for redetermination. (1) SCOPE. A person feeling aggrieved by a notice of additional assessment of income, franchise, withholding, state, county or stadium sales or use, premier resort area, local exposition, motor vehicle fuel, alternate fuels, general aviation…

Tax 1.15 Enforcement of rules against a small business that has commited a minor violation. (1) PURPOSE. This section discloses the discretion the department will follow in the enforcement of rules against a small business that has committed a minor violation. (2) DEFINITIONS. In…

Tax 1.16 Financial record matching program. (1) PURPOSE. The purpose of this section is to specify procedures under which the department shall enter into agreements with financial institutions doing business in this state to operate the financial record matching program under s. …

Tax 1.18 Permit predetermination. (1) SCOPE. This section describes the procedures for an individual to obtain a predetermination of whether he or she is eligible to apply for and ob- 8 tain a permit under Chapter 125 and 139 due to his or her conviction record. (2) APPLICATION F…

Tax 10.01 Virtual currency. (1) A holder that is required to report and remit virtual currency to the department as provided under s. 177.0307, Stats., shall liquidate the virtual currency within 30 days prior to the November 1 due date of the report required under s. 177.0401, S…

Tax 11.001 Forward and definitions. (1) APPLICAChapter Tax 11 is applicable to the state sales and use taxes imposed under subch. III of ch. 77, Stats., and is also applicable to the county sales and use taxes authorized under subch. V of ch. 77, Stats. (2) DEFINITIONS. In this c…

Tax 11.002 Registration. (1) PURPOSE. The purpose of this section is to set forth the requirements to apply for a seller[s permit, use tax registration certificate, or consumer[s use tax registration certificate on the part of persons intending to operate as a seller at retail in…

Tax 11.01 Sales and use tax, local exposition tax, and premier resort area tax return forms. (1) FORMS. For filing sales and use tax, local exposition tax, and premier resort area tax returns, the following forms shall be used: (a) Form MV-1. A department of transportation form f…

Tax 11.03 Schools and related organizations. (1) DEFINITIONS. (a) In this section: 1. XElementary schoolY means a school providing any of the first 8 grades of a 12 grade system and kindergarten where applicable. the chapter was last published. Tax 11.03 WISCONSIN ADMINISTRATIVE …

Tax 11.04 Constructing buildings for exempt entities. (1) DEFINITION. In this section, Xexempt entityY means a person qualifying for an exemption under s. 77.54 (9a) or 77.55 (1), Stats. (1m) EXEMPTIONS. (a) Section 77.54 (9a), Stats., provides an exemption for sales to all of th…

Tax 11.05 Governmental units. (1) GENERAL. Sales by the state of Wisconsin, any agency thereof and governmental units within this state are generally subject to the Wisconsin sales tax. However, sales by the United States government or any agency thereof are not taxable. (2) TAXA…

Tax 11.09 Drugs. (1) DEFINITION. For the exemption in s. 77.54 (14), Stats., XdrugY means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies: (a)…

Tax 11.10 Wind, solar, and certain gas powered products. (1) GENERAL. Section 77.54 (56), Stats., provides a sales and use tax exemption for the following: (a) The sales price from the sale of and the storage, use, or other consumption of a product whose power source is wind ener…

Tax 11.11 Utility, industrial and governmental waste treatment facilities. (1) GENERAL. Section 77.54 (26), Stats., provides a sales and use tax exemption for tangible personal property and items and property under s. 77.52 (1) (b) and (c), Stats., which becomes a component part …

Tax 11.12 Farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services. (1) STATUTES. Section 77.54 (3) and (3m), Stats., provides exemptions for certain sales of tangible personal property, or items or property under s. 77.…

Tax 11.13 Direct pay. (1) DEFINITIONS. In this section: (a) XContinuousY use of a direct pay permit means that the purchase without tax applies to the purchase being made from the retailer and subsequent purchases from that retailer and is considered a part of each order given to…

Tax 11.14 Exemption certificates. (1) STATUTES. The sales tax status of exemption certificates is contained in s. 77.52 (13) to (17), Stats., and the use tax status of exemption certificates is contained in s. 77.53 (10) to (13), Stats. (2) GENERAL. (a) Exemption certificates are…

Tax 11.15 Containers and other packaging and shipping materials. (1) PROPERTY EXEMPT UNDER S. 77.54 (6) (AM) 2., STATS. (a) To be exempt, containers, labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials for use in packing, packaging, or shipping tang…

Tax 11.16 Common or contract carriers. (1) MOTOR CARRIERS. (a) Exemption. Section 77.54 (5) (b), Stats., provides a sales and use tax exemption for motor trucks, truck tractors, road tractors, buses, trailers, and semitrailers, and accessories, attachments, parts, supplies, and m…

Tax 11.17 Hospitals, clinics and medical professions. (1) GENERAL. (a) Although professional personnel in hospitals and clinics and other members of medical professions including physicians, surgeons, oculists, optometrists, and podiatrists regularly transfer antibiotics, bandage…

Tax 11.18 Dentists and their suppliers. (1) DENCharges by dentists for dental services are not subject to the sales tax. In addition, charges for items specifically designed for a patient which are installed in the patient[s mouth, including artificial teeth, fillings, bridges, c…

Tax 11.19 Printed material exemptions. (1) GENAll retail sales of tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., including printed material, are subject to the tax, except when a specific exemption applies to the transactio…

Tax 11.20 Property used in qualified research and property used to raise research animals. (1) DEFINITIONS. In this section: (a) XAnimalsY include bacteria, viruses, and other microorganisms. (b) XBiotechnologyY means the application of biotechnologies, including recombinant deox…

Tax 11.26 Other taxes, fees, and charges in taxable sales price and purchase price. (1) GENERAL RULE. (a) Tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., sold at retail are subjected to many direct and indirect taxes, fees, …

Tax 11.27 Maintenance contracts, insurance, and warranties. (1) DEFINITIONS. In this section: (a) XComputer software maintenance contractY means a contract that obligates a vendor of computer software to provide a customer with future updates or upgrades to computer software, com…

Tax 11.28 Gifts and other advertising specialties. (1) DEFINITIONS. (a) Section 77.51 (15a) (b) 2., Stats., provides that Xsales, lease, or rental for resale, sublease, or subrentY does not include any sale of tangible personal property or items, property, or goods under s. 77.52…

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. (1) DEFINITIONS. (a) XLease or rental,Y as defined in s. 77.51 (7) (a), Stats., means any transfer of possession or control of tangible …

Tax 11.30 Credit sales, bad debts and repossessions. (1) CREDIT SALES. (a) Sales. If taxable personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., are sold on credit, the entire amount of the retailer[s sales price from the sale shall be taxa…

Tax 11.32 XSales priceY and Xpurchase price.Y (1) GENERAL. The amount to which the sales and use tax rate is applied is the Xsales priceY for sales tax and the Xpurchase priceY for use tax. Both Xsales priceY and Xpurchase priceY mean the total amount of the consideration for the…

Tax 11.33 Occasional sales. (1) SCOPE. This section describes the general rules for exempt occasional sales. (2) GENERAL. Sales of tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., and taxable services are not taxable if they are e…

Tax 11.34 Occasional sales exemption for sale of a business or business assets. (1) SCOPE. This section describes the exemption under s. 77.54 (7) (a), Stats., for the occasional sale of a business or business assets as described in s. 77.51 (9) (a) and (am), Stats. Tax 11.34 (2)…