To make refunds in connection with motor vehicles returned to the manufacturers by a consumer, as provided under s. 218.0171 (2) (e)
To require each operator of a swap meet, flea market, craft fair or similar event, as defined by rule, to report to the department the name, address, social security number and, if available, the seller's permit number of each vendor selling merchandise at the swap meet, flea market, craft fair or similar event that he or she operates. If any operator fails to comply with the requirements under this subsection, the department of revenue, after notifying that operator of its intent to do so, shall impose a penalty of $200 for the first failure and $500 for each subsequent failure. The department shall assess and collect the penalties under this subsection as it assesses and collects additional income and franchise taxes.
To include on the form on which a homestead credit is claimed information about the property tax deferral program.
To direct the assessor of any taxation district to deny specific claims for property tax exemption or to terminate specific existing property tax exemptions prospectively. After receiving such direction, the assessor shall enter the property on the next assessment roll.
To absolve a taxpayer of liability for interest and penalties if the taxpayer shows that the liability resulted because he or she relied on an erroneous, written statement made by an employee of the department acting in an official capacity and that the taxpayer had given the employee adequate and accurate information.
To provide the public with information concerning the availability of the earned income tax credit, and the availability of the federal earned income tax credit under section 32
of the internal revenue code, under criteria, and with a description of the methods that the department uses to provide the information, that the department shall promulgate as rules.
To appoint a farmland advisory council that shall do the following:
Advise the department of revenue on the supplement to the assessment manual's guidelines for assessing agricultural land, and on rules to implement use-value assessment of agricultural land and to reduce expansion of urban sprawl.
Annually report to the legislature on the usefulness of use-value assessment as a way to preserve farmland and to reduce the conversion of farmland to other uses.
Recommend a method to adjust the shared revenue formula and other formulas one factor of which is equalized value to compensate counties, municipalities and school districts that are adversely affected by use-value assessment.
Calculate the federal land bank's 5-year average capitalization rate and per-acre values based on estimated income generated from rental for agricultural use.
Carry out its duties in cooperation with the strategic growth task force of the governor's land use council.
The secretary of revenue, who shall serve as chairperson.
A person knowledgeable about agricultural lending practices.
An agricultural economist employed by the University of Wisconsin System.
A mayor of a city that has a population of more than 40,000.
With the approval of the joint committee on finance, to establish fees for obtaining a business tax registration certificate, which, except as provided in s. 73.0302
, is valid for 2 years, and for renewing that certificate and, except as provided in ss. 73.0302
, shall issue and renew those certificates if the person who wishes to obtain or renew a certificate does all of the following:
Applies on a form that the department prescribes.
Sets forth the name under which the applicant intends to operate, the location of the applicant's place of operations and the other information that the department requires.
In the case of an applicant who is an individual and who has a social security number, sets forth the social security number of the applicant or, in the case of an applicant who is an individual and who does not have a social security number, submits a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of children and families. A certificate issued in reliance upon a false statement submitted under this paragraph is invalid.
In the case of a sole proprietor, signs the form or, in the case of other persons, has an individual who is authorized to act on behalf of the person sign the form, or, in the case of a single-owner entity that is disregarded as a separate entity under section 7701
of the Internal Revenue Code, the person is the owner. Any person who may register under this subsection may designate an agent, as defined in s. 77.524 (1) (ag)
, to register with the department under this subsection in the manner prescribed by the department. In this paragraph, "sign" has the meaning given in s. 77.51 (17r)
To waive the fee established under sub. (50)
for applying for and renewing the business tax registration certificate, if the person who is applying for or renewing the certificate is not required for purposes of ch. 77
to hold such a certificate.
To enter into a memorandum of understanding with the department of children and families under s. 49.857
. The department of revenue shall suspend, refuse to issue or refuse to renew any certificate issued under sub. (50)
as provided in the memorandum of understanding entered into under s. 49.857
. Notwithstanding ss. 71.78
and 77.61 (5)
, the department of revenue shall disclose to the department of children and families the social security number of any applicant for a certificate issued under sub. (50)
as provided in the memorandum of understanding.
To revoke all permits, licenses and certificates that the department has issued to a person who fails timely to renew a certificate under sub. (50)
, and to reissue those permits, licenses and certificates if the person renews the certificate under sub. (50)
To enter into agreements with the Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under ss. 71.93
occur before the setoffs under those agreements.
Effective date note
Par. (a) is shown as amended eff. 1-1-14 by 2013 Wis. Act 20
. Prior to 1-1-14 it reads:
Effective date text
(a) To enter into agreements with the Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, if the agreements provide that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those agreements.
To enter into agreements with the federal department of the treasury that provide for offsetting state payments against federal nontax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal payments, as authorized by federal law, against state tax and nontax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under par. (a)
and ss. 71.93
occur before the setoffs under this paragraph. The agreement shall provide that the federal department of the treasury may deduct a fee from each administrative offset and state payment offset. For purposes of this paragraph "administrative offset" is any offset of federal payments to collect state debts and "state payment offset" is any offset of state payments to collect federal nontax debts.
To enter into agreements with other states that provide for offsetting state tax refunds against tax and nontax obligations of other states, and of the local governmental units within those states, and offsetting tax refunds of other states against state tax and nontax obligations, if the agreements provide that setoffs under ss. 71.93
occur before the setoffs under those agreements.
To enter into agreements with federally recognized tribes located in this state that provide for offsetting state tax refunds against tribal obligations and to charge a fee up to $25 per transaction to the debtor for the administrative costs of such setoffs. The administrative costs collected under this subsection shall be credited to the appropriation under s. 20.566 (1) (h)
. Setoffs under ss. 71.93
, and 73.03 (52)
shall occur before setoffs under this subsection. Any legal proceeding to contest a setoff under this subsection shall be brought against the tribe under the process established by the tribe.
To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes.
To publish instructional material that provides information to persons who wish to object to valuations under s. 70.47
and to make available that material to taxation districts.
To provide or approve suitable training sessions at suitable times and instructional material for board of review members.
To work with the Internal Revenue Service and the University of Wisconsin-Extension to undertake a program that accomplishes all of the following:
Promotes volunteering among the state's financial and legal professionals in the volunteer income tax assistance program.
Assists individuals who are eligible to participate in the volunteer income tax assistance program and who reside in rural and underserved areas.
To create, and update, a manual on the tax incremental finance program under s. 66.1105
. The manual shall contain the rules relating to the program, common problems faced by cities and villages under the program, possible side effects of the use of tax incremental financing, and any other information the department determines is appropriate. The department may consult with, and solicit the views of, any interested person while preparing or updating the manual.
Notwithstanding any provision of ss. 179.77
, and 183.1201
, to treat, for state tax purposes, the merger of a business entity with one or more business entities under s. 179.77
, or 183.1201
in the same manner as the merger is treated for federal tax purposes.
To enforce s. 945.05 (1m)
, in cases in which the department determines that the video gambling machine involved is likely to be used in connection with a violation of s. 945.03 (2m)
or 945.04 (2m)
To do all of the following related to the Uniform Sales and Use Tax Administration Act:
Consistent with the agreement, as defined in s. 77.65 (2) (a)
, establish performance standards and eligibility criteria for a seller that sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b)
, or (d)
, or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a)
; that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b)
, or (d)
or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a)
. For purposes of this paragraph, "seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, or items, property, or goods under s. 77.52 (1) (b)
, or (d)
, or taxable services.
Issue a tax identification number to a person who claims an exemption under subch. III
or V of ch. 77
and who is not required to register with the department for the purposes of subch. III
or V of ch. 77
and establish procedures for the registration of such a person.
Maintain a database that is accessible to sellers and certified service providers, as defined in s. 77.51 (1g)
, that indicates whether items defined in accordance with the agreement, as defined in s. 77.65 (2) (a)
, are taxable or nontaxable.
Maintain a database that is accessible to sellers and certified service providers, as defined in s. 77.51 (1g)
, and available in a downloadable format approved by the governing board of the agreement, as defined in s. 77.65 (2) (a)
, that indicates tax rates, taxing jurisdiction boundaries, and zip code or address assignments related to the administration of taxes imposed under subchs. III
and V of ch. 77
. The database shall be provided at no cost and be available to sellers and certified service providers, as defined in s. 77.51 (1g)
, no later than the first day of the month prior to the first day of the calendar quarter.
Set forth the information that the seller shall provide to the department for tax exemptions claimed by purchasers and establish the manner in which a seller shall provide such information to the department.
Provide monetary allowances, in addition to the retailer's discount provided under s. 77.61 (4) (c)
, to certified service providers, as defined in s. 77.51 (1g)
, and sellers that use certified automated systems, as defined in s. 77.524 (1) (am)
, or proprietary systems, pursuant to the agreement, as defined in s. 77.65 (2) (a)
To prepare and maintain a list of all persons who owe delinquent taxes, including interest, penalties, fees, and costs, to the department, in excess of $5,000, which are unpaid for more than 90 days after all appeal rights have expired; to post the names of persons from this list on the Internet at a site that is created and maintained by the department for this purpose; and to distribute the posted information to Internet search engines so the information is searchable. The Internet site shall list the name, address, type of tax due, and amount of tax due, including interest, penalties, fees, and costs for each person who has one of the delinquent taxpayer accounts, and the Internet site shall contain a special page for the persons who have the 100 largest delinquent taxpayer accounts. Except as otherwise provided in this subsection, the department shall update the Internet site on a quarterly basis, and shall send the updates to the Internet search engines. The department may not post on the Internet or distribute to Internet search engines the name of any person who has reached an agreement or compromise with the department, or the department of justice, under s. 71.92
and is in compliance with that agreement, regarding the payment of delinquent taxes, or the name of any person who is protected by a stay that is in effect under the Federal Bankruptcy Code; the Internet posting and Internet search engines shall be updated each business day, as defined in s. 562.01 (3m)
, to comply with these prohibitions.
Notwithstanding the amount limitations specified under s. 560.205 (3) (d)
, 2009 stats., or s. 238.15 (3) (d)
, in consultation with the Wisconsin Economic Development Corporation, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b)
, 71.28 (5b)
, 71.47 (5b)
, and 76.638
and the angel investment credit under s. 71.07 (5d)
. Annually, no later than July 1, the Wisconsin Economic Development Corporation shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.
To post on the Internet a list of every person who has had a seller's permit revoked under s. 77.52 (11)
. The Internet site shall list the real name, business name, address, revocation date, type of tax due, and amount due, including interests, penalties, fees, and costs, for each person who has had a seller's permit revoked under s. 77.52 (11)
. The department shall update the Internet site periodically to add revoked permits and to remove permits that are no longer revoked or for which the permit holder has made sufficient arrangements with the department so that the permit holder may be issued a monthly seller's permit. The department shall update the Internet site quarterly to remove revoked permits for entities that have been out of business for at least one year.
To enter into agreements with federally recognized American Indian tribes or bands in this state to collect, remit, and provide refunds of the following taxes for activities that occur on tribal lands or are undertaken by tribal members outside of tribal lands:
For purposes of this subsection, all tax and financial information disclosed during negotiations, or exchanged pursuant to a final agreement, between the department and a federally recognized American Indian tribe or band in this state is subject to the confidentiality provisions under ss. 71.78
and 77.61 (5)
The department shall submit a copy of each agreement negotiated under this subsection to the joint committee on finance no later than 30 days after the agreement is signed by the department and the tribe or band.
To submit a request for a supplement under s. 16.515
for administering the debt collection program under s. 71.93 (8) (b)
that includes a detailed plan for implementing the program, a listing of agencies and other entities that would participate in the program, an estimate of the amount of debt collections under the program, and the fees that the debtors would pay under the program.
At the request of the Wisconsin Employment Relations Commission, as provided under s. 111.91 (3q)
, to determine the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the federal department of labor, for the 12 months immediately preceding the request from the Wisconsin Employment Relations Commission.
To, effective on January 1, 2014, implement a program to register businesses for purposes of s. 71.05 (25)
. A business shall register electronically with the department each year for which the business desires registration.
A business may register under this subsection if, in the business's taxable year ending immediately before the date of the businesses registration, all of the following apply:
The business has at least 2 full-time employees and the amount of payroll compensation paid by the business in this state is equal to at least 50 percent of the amount of all payroll compensation paid by the business.
The value of real and tangible personal property owned or rented and used by the business in this state is equal to at least 50 percent of the value of all real and tangible personal property owned or rented and used by the business.
The department may adopt rules for the administration of this subsection.
For each year beginning after December 31, 2013, the department shall compile a list of businesses registered under this subsection and shall make the list available to the public at the department's Internet site.
To determine the amount of additional revenue that the department collected from the taxes imposed under subch. III of ch. 77
as a result of any federal law to expand the state's authority to require out-of-state retailers to collect and remit the taxes imposed under subch. III of ch. 77
on purchases by Wisconsin residents during the first 12 months following the date on which the department begins collecting the additional revenue as a result of a change in federal law.
After the department makes the determination under par. (a)
, the department shall determine how much the individual income tax rates under s. 71.06
may be reduced in the following taxable year in order to eliminate the alternative minimum tax under s. 71.08
and decrease individual income tax revenue by the amount determined under par. (a)
. For purposes of this paragraph, the department shall calculate the tax rate reductions in proportion to the share of gross tax attributable to each of the tax brackets under s. 71.06
in effect during the most recently completed taxable year.
The department shall certify the determinations made under pars. (a)
to the secretary of the department of administration, to the governor, and to the legislature and specify with that certification that the elimination of the alternative minimum tax and the new tax rates take effect in the taxable year following the taxable year in which the department makes the certification under this paragraph.
History: 1971 c. 40
; 1973 c. 90
; 1975 c. 39
; 1977 c. 143
; 1977 c. 196
s. 130 (7)
; 1977 c. 313
; 1979 c. 34
; 1979 c. 110
s. 60 (13)
; 1979 c. 221
; 1981 c. 20
; 1981 c. 79
; 1983 a. 275
s. 15 (4)
; 1983 a. 524
; 1983 a. 538
s. 269 (3)
; 1985 a. 12
; 1987 a. 4
; 1987 a. 312
; 1987 a. 328
; 1989 a. 31
; 1989 a. 56
; 1989 a. 74
; 1991 a. 39
; 1993 a. 16
; 1995 a. 27
, 9145 (1)
; 1995 a. 209
; 1997 a. 27
; 1999 a. 9
; 2001 a. 16
; 2003 a. 33
; 2005 a. 25
; 2007 a. 20
; 2009 a. 2
; 2011 a. 10
; 2013 a. 20
The department's construction of a tax law in an official technical information memorandum estopped the department from collecting a tax. DOR v. Family Hospital, 105 Wis. 2d 250
, 313 N.W.2d 828
The department's subpoena authority does not permit it to take possession of subpoenaed records for more than one business day; however, the department may repeatedly subpoena records until its investigation is completed. State v. Kielisch, 123 Wis. 2d 125
, 365 N.W.2d 904
(Ct. App. 1985).
License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency.