Wisconsin Administrative Code

Tax 11.905 Statistical sample criteria. (1) PURPOSE. The purpose of this section is to establish criteria applicable to field audits using statistical sampling conducted by the department. Sales transactions and purchase transactions must independently meet the criteria in sub. (…

Tax 11.91 Successor[s liability. (1) DESCRIPTION OF SUCCESSOR. (a) A purchaser or assignee of the business or stock of goods, including furniture, fixtures, equipment, and inventory, of any retailer liable for sales or use tax shall be personally liable for the payment of the sal…

Tax 11.92 Records and record keeping. (1) GENAll persons selling, licensing, leasing, or renting tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or taxable services and every person storing, using, or otherwise consuming in Wis…

Tax 11.925 Sales and use tax security deposits. (1) GENERAL. (a) Under s. 77.61 (2) (a), Stats., the department may require a person liable for sales and use taxes to make a security deposit before or after a seller[s permit is issued. The amount of the security deposit determine…

Tax 11.93 Annual filing of sales tax returns. (1) A retailer holding a regular seller[s permit who during the previous calendar or fiscal year had a sales and use tax liability not exceeding $600 will be notified by the department that it must only file one sales and use tax retu…

Tax 11.94 Delivery charges. (1) DEFINITION. XDelivery chargesY is defined in s. 77.51 (2m), Stats., to mean charges by a seller to prepare and deliver tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services to a location d…

Tax 11.945 Sourcing transactions. (1) DEFINITIONS. (a) XAdvertising and promotional direct mail,Y as provided in s. 77.51 (1ag), Stats., means direct mail that has the primary purpose of attracting public attention to a product, person, business, or organization or to attempt to …

Tax 11.95 Retailer[s discount. (1) COMPUTATION. (a) Effective for Wisconsin sales and use tax returns filed for periods ending on or after January 1, 1997, for timely reporting state, county and stadium sales or use tax collected on their retail sales, Tax 11.96 retailers may ded…

Tax 11.96 Delivery of ordinance or resolution; county, stadium, and premier resort area tax. (1) PURPOSE. This section clarifies requirements for the timely delivery of county and stadium sales and use tax and premier resort area tax ordinances or resolutions to the secretary of …

Tax 11.98 Reduction of delinquent interest rate under s. 77.62, Stats. (1) PROCEDURES. The secretary may reduce the delinquent interest rate from 18% to 12% per year effective for all determinations, assessments, or other actions for additional tax made by the department on or af…

Tax 11.985 Bundled transactions. (1) DEFINITIONS. In this section: (a) 1. XBundled transactionY means the retail sale of 2 or more products, not including real property and services to real property, if the products are distinct and identifiable products and sold for one nonitemi…

Tax 12.05 Temporary assessor certification. (1) APPROVAL. Temporary assessor certification shall be approved under the following conditions: (a) The applicant shall not have been temporarily certified previously. (b) The applicant shall have a job commitment from an elected or ap…

Tax 12.055 Assessor certification examinations. (1) EXAMINATIONS. Assessor certification examinations shall be held at the discretion of the department of revenue. (2) RESULTS. Individuals who have taken an assessor certification examination shall be notified as to whether the in…

Tax 12.06 Duties of assessors. The following levels of certification for assessors and assessment personnel are established: (1) ASSESSMENT PERSONNEL. (a) Assessment technician. 1. Assessment technician shall be authorized to perform duties in accordance with the Wisconsin Proper…

Tax 12.065 Continuing education requirements for recertification of assessors and assessment personnel. (1) DEFINITIONS. (a) XAccredited institution of higher educationY means schools accredited by one of the regional institutional accrediting commissions or associations which ha…

Tax 12.07 Assessment districts. (1) LEVELS OF CERBased on the complexity of assessment functions and the various classes of property within each taxation district, the department has established the levels of certification required for statutory assessors of counties and municipa…

Tax 12.073 Estimated fair market value on real and personal property tax bills. (1) DEFINITIONS. For purposes of administering s. 74.09, Stats., the following terms are defined: (a) XAssessment ratioY means the decimal fraction rounded to the nearest ten thousandth obtained when …

Tax 12.10 Examination of manufacturing property report forms, confidentiality. (1) Manufacturing property report forms that must be completed by all manufacturers and returned to the department according to s. 70.995 (12), Stats., are confidential records. Self reporting forms fo…

Tax 12.20 Net proceeds occupational tax on metal mining, taxable year. The taxable year adopted by the person engaged in mining metalliferous minerals in this state for purposes of the Xnet proceeds occupational tax reportY shall correspond to the year adopted by that person for …

Tax 12.21 Indexed mining net proceeds tax rate schedule. (1) Section 70.375 (5), Stats., prescribes the tax rates to be applied to the net proceeds of the mine of persons engaged in mining metalliferous minerals for taxable years 1981 and 1982. (2) Section 70.375 (6), Stats., pro…

Tax 12.22 Confidentiality of information. Any information received for the taxable year 1981 and thereafter shall not be divulged except as provided in s. Tax 1.11. Note: This section interprets s. 70.375 (2) (b), Stats. History: Cr. Register, June, 1983, No. 330, eff. 7-1-83; co…

Tax 12.23 Basis and amount of deduction for depreciation and amortization. (1) The basis for depreciation and amortization of the property eligible for such write-offs prior to January 1, 1981 under s. 70.375 (4) (k), Stats., 1979, for mines operated during the taxable year 1977 …

Tax 12.25 Review of assessments, claims for refunds. Additional assessments and claims for refunds for excess net proceed tax payments are subject to the same procedure for review and final determination as additional income tax assessments and claims for refunds under provisions…

Tax 12.60 Tax incremental district annual report. The tax incremental district annual reports required by ss. 60.85 (8) (c), 66.1105 (6m) (c) and 66.1106 (10) (a), Stats., must be electronically filed with the department of revenue for each tax incremental district. The report mu…

Tax 13.01 Purpose. The purpose of this chapter is to establish standards and procedures for the issuance of funds generated by a net proceeds occupation tax to municipalities for costs associated with social, educational, environmental, and economic impacts of metalliferous miner…

Tax 13.02 Scope. Pursuant to s. 70.395 (2) (c), Stats., the provisions of this chapter shall govern the distribution and use of net proceeds occupation tax monies. History: Cr. Register, November, 1982, No. 323, eff. 12-1-82.

Tax 13.03 Definitions. (1) XBoardY means investment and local impact fund board. (2) XCertifyY or XcertificationY means filing with the department of administration a written confirmation of specific transfers, payments, or investments to be made by the department of administrati…

Tax 13.05 Transfer of taxes, funds, and fees. (3) CONSTRUCTION FEE. (a) A person who engages in construction shall pay a construction fee to the department of revenue equal to an amount sufficient to make all the construction period payments that year under s. 70.395 (2) (d), Sta…

Tax 13.06 Direct payments. (1) FIRST DOLLAR PAYCertain counties, cities, villages, towns, and Native American communities shall receive a first dollar payment under s. 70.395 (2) (d), Stats. Only county expenditures of first dollar payments are restricted under s. 70.396, Stats. …

Tax 13.07 Discretionary payments. In accordance with s. 70.395 (2) (f), (fm), and (g), Stats., any municipality may apply to the board for a discretionary payment from the impact fund. (2) DISCRETIONARY PAYMENT PROGRAM. The annual discretionary payment program includes the follow…

Tax 13.08 Expenditures. (6) MINING-RELATED COSTS. Municipalities may seek approval from the board for mining-related projects. Applications seeking expenditure approval shall contain: (a) Documentation of a metallic mining impact. (b) Documentation of need. (c) Documentation that…

Tax 13.09 Audits. (1) All funds received from the board shall be placed in a segregated account. The board may require financial audits of the recipients of payments under s. 70.395 (2) (d) through (g), Stats. The financial audit may be conducted as part of a municipality[s annua…

Tax 13.10 Fiscal guidelines. All funds disbursed under this chapter shall be governed by the following provisions: (1) SEGREGATED ACCOUNTS. All funds disbursed by the board shall be placed by the recipient government in a separate account and the use of funds clearly and directly…

Tax 13.11 Accounting procedures. All recipients of funds under this chapter shall maintain accounting procedures which adequately provide for the following: (1) Accurate, current, and complete financial statements on the use of funds disbursed to them by the board. (2) Accurate, …

Tax 13.12 Recoupment and withholding of payments. (1) The board may, at any time, recoup direct, discretionary and emergency payments to be made, for noncompliance with ss. 70.395 and 70.396, Stats., or any rule pursuant thereto. (2) Whenever the board has reason to believe that …

Tax 14.01 Administrative provisions. (1) PURPOSE. This section describes the Wisconsin homestead credit, defines terms and sets forth administrative provisions applicable to all sections of this chapter. (2) DEFINITIONS. In this chapter and in ss. 71.51 to 71.55, Stats.: (a) XCou…

Tax 14.02 Qualification for credit. (1) PURPOSE. This section clarifies the requirements to qualify for the Wisconsin homestead credit. (2) TWO MEMBERS OF A HOUSEHOLD MEETING QUALIFICATIONS. (a) Under s. 71.53 (1) (c), Stats., only one member of a household existing at the end of…

Tax 14.03 Household income and income. (1) PURThis section clarifies the meaning ofXhousehold incomeY and XincomeY includable in household income as the terms apply to homestead credit claims. (2) DEFINITIONS. In this section: (a) XHousehold incomeY has the meaning specified in s…

Tax 14.04 Property taxes accrued. (1) PURPOSE. This section clarifies the meaning of Xproperty taxes accruedY as the term applies to homestead credit claims. (2) DEFINITION. Under s. 71.52 (7), Stats., Xproperty taxes accruedY means real or personal property taxes or monthly park…

Tax 14.05 Gross rent and rent constituting property taxes accrued. (1) PURPOSE. This section clarifies the terms Xgross rentY and Xrent constituting property taxes accruedY as the terms apply to homestead credit claims. (2) DEFINITIONS. (a) XGross rentY has the meaning specified …

Tax 14.06 Marriage, separation or divorce during a claim year. (1) PURPOSE. This section describes the qualifications for a homestead credit and the computation of household income, property taxes accrued and rent constituting property taxes accrued of a claimant who becomes marr…

Tax 15.01 Definition of a conveyance. Option contracts or agreements that provide for the right of first refusal of purchasing an interest in real estate are not conveyances within the scope of s. 77.21 (1), Stats. Note: This section interprets s. 77.21, Stats. History: Cr. Regis…

Tax 15.02 Value subject to real estate transfer fee. (1) The conveyance of a parcel of real property by a partner to a partnership is subject to both real estate transfer fee and return. (2) In an exchange of real properties, 2 separate and distinct conveyances are involved and t…

Tax 15.03 Imposition of real estate transfer fee. A real estate transfer fee is imposed on the grantor of real estate on every conveyance not exempted under s. 77.25, Stats. Real estate conveyances which are taxable under s. 77.22, Stats., include: (1) Corporation conveyances: (a…

Tax 15.04 Land contracts. (1) ORIGINAL LAND CONAny original contract or any instrument evidencing the existence of a land contract, either of which indicates that such original land contract was made on October 1, 1969 or thereafter, requires the submission of a return as a condi…

Tax 15.05 Exemption from fee. Conveyance of real property pursuant to any of the exemptions listed in s. 77.25, Stats., are not subject to the payment of real estate transfer fee except that returns are required at the time of recording. (1) Conveyances from the United States, it…

Tax 15.06 Inspection of real estate transfer returns. A taxpayer or agent in a condemnation proceeding or an appeal from an assessment of real property will be allowed to inspect all returns. The taxpayer or agent requesting access to this information shall maintain the confident…