(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:
Minnesota, Michigan, and Iowa administer their sales and use tax laws in a manner consistent with Wisconsin. These states do this through a combination of statutory provisions and administrative rules.
Illinois:
Illinois does not administer its sales and use tax laws in a manner substantively consistent with Wisconsin.
Summary of factual data and analytical methodologies
2009 Wisconsin Acts 2,
28,
204, and
330 adopted statutory changes to Wisconsin's sales and use tax statutes. The department has created this proposed rule order to reflect these changes in Wisconsin's sales and use tax laws.
Analysis and supporting documents used to determine effect on small business
As explained above, this proposed rule order is created to reflect changes in Wisconsin's sales and use tax laws. As the rule itself does not impose any significant financial or other compliance burden, the department has determined that it does not have a significant effect on small business.
Small Business Impact
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
The proposed rule updates Chapter
Tax 11 of the Administrative Code, pertaining to the sales and use tax, to reflect certain sales tax changes adopted during the 2009 Legislative session. Specifically, the proposed rule updates Chapter
Tax 11 to conform, or more clearly conform, this chapter of the administrative code to sales tax provisions contained in the following 2009 Acts:
•
Act 2 — 2008-09 Budget Adjustment Legislation
•
Act 28 — 2009-11 Budget Bill
•
Act 204 — Food Sold by Child Welfare Facilities
•
Act 330 — Streamlined Sales and Use Tax Agreement Changes
The proposed rule modifies Chapter
Tax 11 to reflect law changes, improve clarity, and add examples to illustrate the tax treatment of certain items.
The proposed rule includes:
•
Updates and clarifications to reflect amendments to the Streamlined Sales and Use Tax Agreement.
•
Act 204's sales tax exemption for food, except soft drinks, sold by any child welfare facility licensed or certified under Chapter
48.
•
Examples of items not directly used in manufacturing (to facilitate the administration of Act 28's modifications to the definition of manufacturing).
•
Clarifications to earlier changes pertaining to Act 2 and Act 28.
The fiscal effects of these rule changes were included in the fiscal estimates of
2009 Acts 2,
28,
204 and
330. Consequently, these rule changes have no fiscal effect.
Anticipated costs incurred by private sector
This proposed rule order does not have a significant fiscal effect on the private sector.
Agency Contact Person
Dale Kleven, Dept. of Revenue
Mail Stop 6-40
2135 Rimrock Road
PO Box 8933
