3. Filing them electronically via the department's sales internet process, or “SIP," or some other electronic means prescribed by the department.
Note: Information about SIP is found in Wisconsin Publication 227, “E-File Sales Tax Returns With S.I.P.," which is available from any Wisconsin Department of Revenue office or online at: ww.dor.state.wi.us/ht
ml/taxpubs.html.
(b) 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 by electronic means. 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 by electronic means of the requirement to file by electronic means. In its notice, the department shall indicate the period covered for the first return to be filed by electronic means.
(c) The secretary of revenue may waive the requirement for a person to file by electronic means when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
1. Requests the waiver in writing.
Note: Written requests should be addressed to Wisconsin Department of Revenue, Secretary's Office, Mail Stop 3-258, PO Box 8903, Madison WI 53708-8903.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the electronic means requirement causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from using electronic means.
Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.
Note to Revisor: Replace the 2 notes at the end of Tax 11.01 with the following:
Note: Department of Revenue forms may be delivered in person to the Department of Revenue at 2135 Rimrock Road, Madison, Wisconsin. Blank Department of Revenue forms may be obtained at the same location, by calling (608) 266-2776 or by writing to Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8902, Madison WI 53708-8902.
The rules contained in this order shall take effect on the first day of the month following publication in the Wisconsin administrative register as provided in s.
227.22 (2) (intro.), Stats.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
The proposed rule order would update the income and sales tax returns and other forms listed in the Administrative Code. It would update filing procedures, including procedures for electronic filing, and indicate when filing by electronic means is required and when exceptions to that requirement are allowed. The changes have no fiscal impact.
Comments on the Rule
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown below no later than March 19, 2002, and will be given the same consideration as testimony presented at the hearing.
Contact Person
Mark Wipperfurth
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
Madison WI 53708-8933
Telephone (608) 266-8253
