1. Requests the waiver in writing.
Note: Written requests should be e-mailed to
excise@revenue.wi.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing electronically.
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.
SECTION 4. Tax 9.001 is created to read:
Tax 9.001 Cigarette and tobacco products report, tax return, and refund claim forms. (1) FORMS. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.
(2) FILING FORMS. (a) Forms filed with the department shall be submitted by one of the following means:
1. Mailing them to the address specified by the department on the forms or in the instructions.
2. Delivering them to the department or to the destination that the department prescribes.
3. Filing them electronically by means prescribed by the department.
(b) The department may require cigarette and tobacco products reports, tax returns, and refund claims be filed electronically. The department shall notify a person at least 90 days prior to the due date of the first report or return required to be filed electronically of the requirement to file electronically.
(c) 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:
1. Requests the waiver in writing.
Note: Written requests should be e-mailed to
excise@revenue.wi.gov, faxed to (608) 261-7049, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.
2. Clearly indicates why the requirement causes an undue hardship.
(d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:
1. Unusual circumstances that may prevent the person from filing electronically.
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.
SECTION 5. Tax 11.01(title) and (1) (intro.), (a), (b), and (c) are amended to read:
Tax 11.01(title) Sales and use tax, local exposition tax, and premier resort area tax return forms.
Tax 11.01(1) (intro.) 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 for occasional and dealer sales of motor vehicles,
mobile homes recreational vehicles as defined in s. 348.01 (48r), Stats., trailers
, and semi-trailers.
(b) Form S-012. Also called form ST-12. The monthly, quarterly, or annual return used to report state, county, and stadium taxes by persons holding a Wisconsin seller's permit, use tax registration certificate, or consumer's use tax registration certificate. This form is also used to file refund claims or report additional taxes for prior periods.
(c) Form SU-050. Also called form UT-5. For consumers other than persons holding a Wisconsin seller's permit, use tax registration certificate, or consumer's use tax registration certificate.
SECTION 6. Tax 11.01(1) (h) and (i) are created to read:
Tax 11.01(1) (h) Form EX-012. The return used to report local exposition taxes. This form is also used to file refund claims or report additional taxes for prior periods.
Tax 11.01(1) (i) Form PRA-012. The return used to report premier resort area taxes. This form is also used to file refund claims or report additional taxes for prior periods.
SECTION 7. Tax 11.01(2) (a) 3. and (b) are amended to read:
Tax 11.01(2) (a) 3. Filing them electronically via the department's sales internet process, or “SIP," or some other electronic means as prescribed by the department.
Note to LRB: Remove the note at the end of Tax 11.01(2) (a) 3.
(b) The Except as provided in par. (c), 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 electronically. 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 electronically of the requirement to file by electronic means electronically. In its notice, the department shall indicate the period covered for the first return to be filed by electronic means electronically.
SECTION 8. Tax 11.01(2) (bg) and (br) are created to read:
Tax 11.01(2) (bg) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its premier resort area tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first premier resort area tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.
Tax 11.01(2) (br) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin local exposition tax purposes to file its local exposition tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first local exposition tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.
SECTION 9. Tax 11.01(2) (c) (intro.) and (d) (intro.) and 1. are amended to read:
Tax 11.01(2) (c) (intro.) The secretary of revenue may waive the requirement for a person to file by electronic means electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:
Note to LRB: Replace the note at the end of Tax 11.01(2) (c) 1. with the following:
Note: Written requests should be e-mailed to
DORWaiverRequest@revenue.wi.gov, faxed to (608) 264-7776, or addressed to Mandate Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949.
Tax 11.01(2) (d) (intro.) In determining whether the electronic means filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:
Tax 11.01(2) (d) 1. Unusual circumstances that may prevent the person from using electronic means
filing electronically.
Note to LRB: Replace the notes at the end of Tax 11.01(2) (d) 2. with the following:
Agency Contact Person
Dale Kleven, Dept. of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
Madison WI 53708-8933
Phone: (608) 266-8253
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN That, pursuant to s.
227.11 (2) (a), Stats., the Department of Revenue will hold a public hearing to consider rules revising Chapter
Tax 11, relating to sales and use tax.
Hearing Information
The hearing will be held:
Date: August 13, 2010
Time: 9:00 AM
Location: Events Room
State Revenue Building
2135 Rimrock Road
Madison, Wisconsin
Handicap access is available at the hearing location.
Copies of Proposed Rules
A copy of the full text of the proposed rule order and the full fiscal estimate may be obtained at no cost by contacting the department. See Agency Contact Person listed below.
Submission of Written Comments
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 under Agency Contact Person listed below no later than August 20, 2010, and will be given the same consideration as testimony presented at the hearing.
Analysis Prepared by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
227.11 (2) (a), Stats., provides that each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
This proposed rule order does the following:
•
Reflects recent law changes relating to sales and use tax.
•
Makes various other changes to improve readability.
•
Adds examples where needed for clarification purposes.
•
Updates certain department procedures to follow, such as the various methods to register to collect Wisconsin sales or use tax and how to inactivate a seller's permit.
Comparison with federal regulations
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule order.
Comparison with rules in adjacent states
Minnesota, Michigan, and Iowa:
