Register October 2011 No. 670
Chapter ATCP 165
FOOD PROCESSING PLANT AND FOOD WAREHOUSE INVESTMENT CREDIT
ATCP 165.10 Authority and purpose.
ATCP 165.30 Applying for certification and allocation.
ATCP 165.40 Certifications for applicants, and allocation of tax credits.
ATCP 165.50 Notifications.
ATCP 165.10
ATCP 165.10
Authority and purpose. Pursuant to s.
93.54 (4), Stats., this chapter sets forth the requirements for obtaining all of the following from the department:
ATCP 165.10(1)
(1) A certification that a taxpayer, including a taxpayer who is any of the following, is eligible for the food processing plant and food warehouse investment credit under s.
71.07 (3rn),
71.28 (3rn), or
71.47 (3rn), Stats.:
ATCP 165.10(2)
(2) A determination of the maximum amount of tax credit that may be claimed under this chapter for an investment in a food processing plant or food warehouse.
ATCP 165.10 Note
Note: The statute sections listed in this section address income and franchise tax credits for investments in food processing plants and food warehouses.
ATCP 165.10 History
History: EmR1019: cr. eff. 6-8-10;
CR 10-117: cr.
Register May 2011 No. 665, eff. 6-1-11; correction in (intro.) made under s.
13.92 (4) (b) 7., Stats.,
Register October 2011 No. 670.
ATCP 165.20(1)
(1) "Department" means the department of agriculture, trade and consumer protection.
ATCP 165.20(2)
(2) "Eligible capital investment" includes all expenses incurred in the acquisition, construction or improvement of buildings or facilities; and the purchase price of depreciable personal property or equipment; except it does not include any expenses claimed as a federal deduction under
26 USC 162.
ATCP 165.20 Note
Note: Section
97.01 (6) of the Statutes reads as follows: " `Food' means:
ATCP 165.20 Note
(a) Articles used for food or drink by persons.
ATCP 165.20 Note
(b) Chewing gum.
ATCP 165.20 Note
(c) Articles used for components of matters specified in pars. (a) and (b)."
ATCP 165.20 Note
Note: Section
97.29 (1) (g) (intro.) to
3. of the Statutes reads as follows: " `Food processing' means the manufacture or preparation of food for sale through the process of canning, extracting, fermenting, distilling, pickling, freezing, baking, drying, smoking, grinding, cutting, mixing, coating, stuffing, packing, bottling or packaging, or through any other treatment or preservation process. `Food processing' includes the activities of a bakery, confectionary or bottling establishment, and also includes the receipt and salvaging of distressed food for sale or use as food. `Food processing' does not include any of the following:
ATCP 165.20 Note1. Activities covered under a dairy plant license issued under s.
97.20.
ATCP 165.20 Note
2. Activities covered under a meat or poultry establishment license issued under s.
97.42.
ATCP 165.20 Note
3. The retail preparation and processing of meals for sale directly to consumers or through vending machines if the preparation and processing is covered under a restaurant permit or other permit issued under s.
254.64.
ATCP 165.20 Note
Note: Under section
71.07 (3rn) (a) 2. of the Statutes, "Food processing plant" means any place where food processing is conducted, except that it does not include (1) any establishment subject to the requirements of section
97.30 of the Statutes; (2) any restaurant or other establishment holding a permit under section
254.64 of the Statutes, to the extent that the activities of that establishment are covered by section
97.30 of the Statutes or the permit under section
254.64 of the Statutes; (3) dairy plants licensed under section
97.20 of the Statutes; or (4) meat establishments licensed under section
97.42 of the Statutes.
ATCP 165.20 Note
Note: Under section
71.07 (3rn) (a) 3. of the Statutes, "Food warehouse" means a warehouse used for the storage of food, and includes a cold-storage warehouse, frozen-food warehouse and frozen-food locker plant. "Food warehouse" does not include (1) a warehouse used solely for the storage of grain or other raw agricultural commodities; (2) a retail food establishment, restaurant or other retail facility at which food is stored on a temporary basis incidental to retail preparation or sale; (3) A warehouse located in a dairy plant licensed under section
97.20 of the Statutes, a food processing plant licensed under section
97.29 of the Statutes, or a meat establishment licensed under section
97.42 of the Statutes, and used primarily for the storage of food ingredients or food products manufactured or processed at the licensed establishment; (4) a warehouse operated by a milk distributor licensed under section
97.21 (3) of the Statutes and used primarily for the storage and distribution of milk and fluid milk products, as defined in section
97.20 (1) (c) and
(g) of the Statutes; and (5) a facility owned or operated by a consumer and used by that consumer to store food for the consumer's use.
ATCP 165.20 History
History: EmR1019: cr. eff. 6-8-10;
CR 10-117: cr.
Register May 2011 No. 665, eff. 6-1-11; correction in (1) made under s.
13.92 (4) (b) 6., Stats.,
Register October 2011 No. 670.
ATCP 165.30
ATCP 165.30
Applying for certification and allocation. ATCP 165.30(1)(a)
(a) A taxpayer or one of the following entities may apply for a certification and an allocation for a food processing plant or food warehouse investment credit:
ATCP 165.30(1)(b)
(b) A "taxpayer" or the "entities" in
par. (a) may include either the operator of a food processing plant or food warehouse, or an owner of a building or facility in which a food processing plant or food warehouse is located.
ATCP 165.30(2)
(2) Application to the department for a certification and an allocation of the credit shall be made on a valid, department-prescribed form.
ATCP 165.30 Note
Note: The application form that is currently valid can be obtained from the Department of Agriculture, Trade and Consumer Protection at P.O. Box 8911, Madison, WI 53708-8911.
ATCP 165.30(3)(a)(a) Each application shall include all of the following information:
ATCP 165.30(3)(a)1.
1. A description of the business operations of the applicant, in relation to the project.
ATCP 165.30(3)(a)2.
2. A description of the project; including the eligible capital investment, the number of jobs that will be created, and the wages and benefits for those jobs.
ATCP 165.30(3)(a)4.
4. Any other information that the department deems necessary to evaluate applications and allocate available tax credits.
ATCP 165.30(3)(b)
(b) No application may include costs incurred in taxable years beginning on or after January 1, 2017.
ATCP 165.30(4)
(4) Each application shall be completed and either postmarked or delivered to the department no sooner than upon completion of the taxable year in which the costs listed in the application were incurred and no later than February 15 of the subsequent taxable year, unless this deadline is extended by the department.
ATCP 165.30 History
History: EmR1019: cr. eff. 6-8-10;
CR 10-117: cr.
Register May 2011 No. 665, eff. 6-1-11.
ATCP 165.40
ATCP 165.40
Certifications for applicants, and allocation of tax credits. ATCP 165.40(1)
(1) After receipt of an application submitted under
s. ATCP 165.30, the department shall issue a certification for an applicant that has met the criteria in
s. ATCP 165.30.
ATCP 165.40(2)
(2) In conjunction with issuing a certification for an applicant, the department shall determine the maximum amount of tax credit that the applicant may either claim or distribute to its partners, members or shareholders.
ATCP 165.40 Note
Note: Under chapter 71 of the Statutes, the aggregate amount of credits that a taxpayer may claim under this chapter is $200,000; except that partnerships, limited liability companies, tax-option corporations and other multiple-owner entities are limited to an aggregate of $200,000 for an entity.
ATCP 165.40(3)(a)(a) Due to the $1,000,000; $1,200,000 and $700,000 maximum totals established in s.
71.07 (3rn) (c) 3., Stats., for allocations in fiscal years 2009-10, 2010-11 and thereafter, respectively, the department may allocate the tax credits in a manner that the department believes is most likely to promote economic development.
ATCP 165.40(3)(b)
(b) In determining the allocation of tax credits under
par. (a), the department shall consider all of the following:
ATCP 165.40(3)(b)2.
2. The salaries, wages, and other employee benefits of the jobs created by the project.
ATCP 165.40(3)(b)3.
3. The impact of the project on the food processing and food warehouse industries in Wisconsin.
ATCP 165.40(3)(b)4.
4. The extent to which the area served by the project is economically distressed.
ATCP 165.40(3)(c)
(c) The department may prorate some or all of the allocations in order to broaden the potential for promoting economic development and to address the criteria in
par. (b).
ATCP 165.40 History
History: EmR1019: cr. eff. 6-8-10;
CR 10-117: cr.
Register May 2011 No. 665, eff. 6-1-11; correction in (1) made under s.
13.92 (4) (b) 7., Stats.,
Register October 2011 No. 670.
ATCP 165.50
ATCP 165.50
Notifications. Following completion of the certifications and allocations in
s. ATCP 165.40, the department shall notify each applicant of the outcome of their application — and shall notify the department of revenue of every certification issued under this chapter and the amount of the tax credit allocated to the applicant.
ATCP 165.50 History
History: EmR1019: cr. eff. 6-8-10;
CR 10-117: cr.
Register May 2011 No. 665, eff. 6-1-11; correction made under s.
13.92 (4) (b) 7., Stats.,
Register October 2011 No. 670.
