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Tax 11.95(1)(a)(a) Effective for Wisconsin sales and use tax returns filed for periods ending on or after January 1, 1997, for timely reporting state, county and stadium sales or use tax collected on their retail sales, retailers may deduct 0.5% of the sales and use tax payable on retail sales, except as provided in pars. (am), (b), and (c).
Tax 11.95(1)(am) (am) Effective for taxes payable on October 1, 2009 and thereafter, the retailer's discount that may be deducted on a sales and use tax return is limited to $1,000 per reporting period.
Tax 11.95(1)(b) (b) If, for each reporting period required under s. 77.58 (1), Stats., multiplying the sales and use tax payable on retail sales by 0.5% results in $10 or less, the retailer's discount is the lesser of $10 or the amount of the sales and use tax payable on retail sales.
Tax 11.95(1)(c) (c) Certified service providers that receive compensation under s. 73.03 (61) (h), Stats., for the taxes reported on a return are not entitled to the retailer's discount on that return.
Tax 11.95(2) (2)Retailer's discount allowed. The retailer's discount is allowed if the taxes are paid on or before the due date of the return, or on or before the expiration of any extension period if one has been granted.
Tax 11.95(3) (3)Retailer's discount not allowed. The retailer's discount is not allowed if any one of the following applies:
Tax 11.95(3)(a) (a) The payment of sales and use tax is delinquent.
Tax 11.95(3)(b) (b) The sales and use tax payable is as a result of a deficiency determination or filing an amended return after the due date of the return, or after the expiration of any extension period if one has been granted.
Tax 11.95(3)(c) (c) The use tax payable is imposed pursuant to s. 77.53 (2), Stats.
Tax 11.95(3)(d) (d) The certified service provider that is filing the sales and use tax return is receiving compensation under s. 73.03 (61) (h), Stats., with respect to the taxes reported on that return.
Tax 11.95 Note Note: Section Tax 11.95 interprets ss. 77.61 (4) (c), 77.76 (3), (3m), and (3p), and 77.79, Stats.
Tax 11.95 Note Note: (a) The amount of retailer's discount on or after January 1, 1983 until December 31, 1992 was 2% of the first $10,000 of sales and use tax payable during the retailer's tax year, 1% of the second $10,000 of sales and use tax payable and 0.5% of the sales and use tax payable in excess of $20,000 each year; (b) The requirement that county tax be remitted by dealers to the registering state agency was repealed effective May 1, 1988, pursuant to 1987 Wis. Act 141; (c) The amount of retailer's discount for returns filed for periods ending on or after January 1, 1993 and before January 1, 1997, was 0.5% of sales and use tax payable on retail sales, pursuant to 1991 Wis. Act 269; (d) The amount of retailer's discount in sub. (1) became effective for returns filed for periods ending on or after January 1, 1997, pursuant to 1995 Wis. Act 280; (e) The limitation of the retailer's discount to $1,000 per reporting period became effective for taxes payable on and after October 1, 2009, pursuant to 2009 Wis. Act 28; and (f) The provision prohibiting the retailer's discount on those returns filed by a certified service provider who receives other compensation became effective October 1, 2009, pursuant to 2009 Wis. Act 2.
Tax 11.95 History History: Cr. Register, February, 1978, No. 266, eff. 3-1-78; r. and recr. Register, September, 1984, No. 345, eff. 10-1-84; emerg. am. (1), eff. 3-24-86; am. (1) Register, October, 1986, No. 370, eff. 11-1-86; am. (1), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), Register, April, 1993, No. 448, eff. 5-1-93; r. and recr. Register, December, 1996, No. 492, eff. 1-1-97; EmR0924: emerg. am. (1) (a), cr. (1) (am), (c) and (3) (d), eff. 10-1-09; CR 09-090: am. (1) (a), cr. (1) (am), (c) and (3) (d) Register May 2010 No. 653, eff. 6-1-10; CR 12-014: am. (1) (a) Register August 2012 No. 680, eff. 9-1-12.
Tax 11.96 Tax 11.96 Delivery of ordinance or resolution; county, stadium, and premier resort area tax.
Tax 11.96(1) (1)Purpose. This section clarifies requirements for the timely delivery of county and stadium sales and use tax and premier resort area tax ordinances or resolutions to the secretary of revenue.
Tax 11.96(2) (2)Time requirement for delivery.
Tax 11.96(2)(a)(a) Adoption of county tax ordinance. Any Wisconsin county may impose county sales and use taxes by adopting an ordinance. Under s. 77.70, Stats., a certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The effective date of the ordinance may only be on the first day of January, the first day of April, the first day of July, or the first day of October.
Tax 11.96(2)(b) (b) Repeal of county tax ordinance. Under s. 77.70, Stats., a county described in par. (a) may repeal a county sales and use tax by delivering a certified copy of the repeal ordinance to the secretary of revenue at least 120 days before the effective date of the repeal. The effective date of the repeal may only be December 31.
Tax 11.96 Note Note: An ordinance to adopt or repeal a county sales and use tax or a premier resort area tax should be mailed to Wisconsin Department of Revenue, Office of the Secretary, Mail Stop 624A, PO Box 8933, Madison WI 53708-8933 or delivered to 2135 Rimrock Road, Madison, Wisconsin.
Tax 11.96(2)(c) (c) Adoption of premier resort area tax ordinance. Any Wisconsin municipality or county wholly within a premier resort area under s. 66.1113, Stats., may impose a premier resort area tax, by adopting an ordinance. Under s. 77.9941 (1), Stats., a certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The effective date of the ordinance may only be on the first day of January, the first day of April, the first day of July, or the first day of October.
Tax 11.96(2)(d) (d) Repeal of premier resort area tax ordinance. Under s. 77.9941 (3), Stats., a county or municipality described in par. (c) may repeal a premier resort area tax by delivering a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before the effective date of the repeal. The effective date of the repeal may only be December 31.
Tax 11.96(2)(e) (e) Adoption of stadium tax resolution. A baseball park district created under subch. III of ch. 229, Stats., or a football stadium district created under subch. IV of ch. 229, Stats., may impose a stadium district sales and use tax, by adopting a resolution. Under ss. 229.68 (15) and 229.824 (15), Stats., a certified copy of that resolution shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The effective date of the ordinance may only be on the first day of January, the first day of April, the first day of July, or the first day of October.
Tax 11.96(2)(f) (f) Repeal of stadium tax resolution. A baseball park district and a football stadium district described in par. (e) may repeal a baseball or football stadium district tax by delivering a certified copy of the repeal resolution to the secretary of revenue at least 120 days before the effective date of the repeal. The effective date of the repeal may only be on the first day of January, the first day of April, the first day of July, or the first day of October.
Tax 11.96(3) (3)Delivery of ordinance or resolution. An ordinance or resolution referred to in s. 77.70, 77.9941 (1) or (3), 229.68 (15), or 229.824 (15), Stats., is timely delivered to the secretary of revenue if, by the prescribed number of days before the effective date, any of the following occur:
Tax 11.96(3)(a) (a) The ordinance or resolution is hand delivered to and received by the secretary of revenue.
Tax 11.96(3)(b) (b) The ordinance or resolution is mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked before midnight and the ordinance or resolution is received by the secretary of revenue within 5 days after the prescribed date.
Tax 11.96(3)(c) (c) The ordinance or resolution is delivered by a carrier other than the U.S. postal service and the ordinance is received by the secretary of revenue.
Tax 11.96 Note Note: Section Tax 11.96 interprets ss. 77.70, 77.705, 77.706, 77.707, 77.9941 (1) and (3), 229.68 (15), and 229.824 (15), Stats.
Tax 11.96 History History: Cr. Register, April, 2000, No. 532, eff. 5-1-00; correction in (2) (a) made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559; EmR0924: emerg. am. (title) and (1) to (3), cr. (2) (c) to (h), eff. 10-1-09; CR 09-090: am. (title) and (1) to (3), cr. (2) (c) to (h) Register May 2010 No. 653, eff. 6-1-10; CR 12-014: am. (title), (1), r. (2) (g), (h), am. (3) (intro.) Register August 2012 No. 680, eff. 9-1-12.
Tax 11.97 Tax 11.97 "Engaged in business" in Wisconsin.
Tax 11.97(1)(1)General.
Tax 11.97(1)(a)(a) Out-of-state retailers shall register and collect a state's use tax if the retailer is subject to the state's jurisdiction. The United States supreme court has resolved certain jurisdictional questions by interpreting the due process clause of the 14th Amendment to the U.S. Constitution. The court has said due process requires that there be some definite link, some minimum connection between the state and the person, property, or transaction it seeks to tax. If this minimum connection, often called "nexus," is established, the out-of-state seller shall register and collect the state's use tax.
Tax 11.97 Note Note: Retailers having nexus in Wisconsin for use tax purposes do not necessarily have nexus in Wisconsin for franchise or income tax purposes. Refer to s. Tax 2.82 for nexus standards with respect to franchise and income taxes.
Tax 11.97(1)(b) (b) Some United States supreme court decisions concerning nexus include:
Tax 11.97(1)(b)1. 1. Nelson vs. Sears Roebuck & Co., 312 U.S. 359 (1941).
Tax 11.97(1)(b)2. 2. Nelson vs. Montgomery Ward & Co., 312 U.S. 373 (1941).
Tax 11.97(1)(b)3. 3. General Trading Co.
Tax 11.97(1)(b)3.vs.vs. State Tax Commission of the State of Iowa, 322 U.S. 335 (1944).
Tax 11.97(1)(b)4. 4. Miller Bros.
Tax 11.97(1)(b)4.Co.Co. vs. Maryland, 347 U.S. 340 (1954).
Tax 11.97(1)(b)5. 5. Scripto, Inc.
Tax 11.97(1)(b)6. 6. National Bellas Hess, Inc.
Tax 11.97(1)(b)6.vs.vs. Illinois Department of Revenue, 386 U.S. 753 (1967).
Tax 11.97(1)(b)7. 7. National Geographic Society vs. California Board of Equalization, 430 U.S. 551 (1977).
Tax 11.97(1)(b)8. 8. Quill Corp.
Tax 11.97(1)(b)8.vs.vs. North Dakota, 504 U.S. 298 (1992).
Tax 11.97(2) (2)Statutes.
Tax 11.97(2)(a)(a) Section 77.51 (13) (k), Stats., defines "retailer" to include any person deriving rentals from a lease of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., sourced to this state as provided under s. 77.522, Stats., and s. 77.51 (14) (j), Stats., defines a lease as a continuing sale.
Tax 11.97(2)(b) (b) Section 77.51 (13g), Stats., defines the term "retailer engaged in business in this state" and s. 77.51 (13h), Stats., provides an exception for foreign publishers.
Tax 11.97(2)(c) (c) Under s. 77.53 (5), Stats., the tax required to be collected by a use tax registrant is a debt owed by the registrant to this state, and s. 77.53 (7), Stats., provides the tax is to be stated separately from the list price of the goods sold.
Tax 11.97(3) (3)Activities which in themselves create Wisconsin "nexus". Unless otherwise limited by federal statute, a retailer engaged in business in Wisconsin who shall register includes the following:
Tax 11.97(3)(a) (a) Any retailer owning any real property in this state.
Tax 11.97(3)(b) (b) Any retailer leasing or renting out any tangible personal property or items or property under s. 77.52 (1) (b) or (c), Stats., sourced to this state under s. 77.522, Stats.
Tax 11.97(3)(c) (c) Any retailer maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, agent, or other person, an office, place of distribution, sales or sample room, or place, warehouse, or storage place, or other place of business in this state.
Tax 11.97(3)(d) (d) Any retailer having any representative, including a manufacturer's representative, agent, salesperson, canvasser, or solicitor operating in Wisconsin under the authority of the retailer or its subsidiary for the purpose of selling, delivering, or taking orders for any tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or taxable services.
Tax 11.97(3)(e) (e) Any person servicing, repairing, or installing equipment or other tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., in Wisconsin.
Tax 11.97(3)(f) (f) Any person delivering property, items, or goods into this state in company operated vehicles.
Tax 11.97(3)(g) (g) Any person performing construction activities in this state.
Tax 11.97(3)(h) (h) Any retailer selling tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or taxable services for storage, use, or other consumption in Wisconsin, unless otherwise limited by federal law.
Tax 11.97(3)(i) (i) Any person who has an affiliate in Wisconsin, if the person is related to the affiliate and if the affiliate uses facilities or employees in Wisconsin to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in Wisconsin or for providing services to the related person's purchasers in Wisconsin, including accepting returns of purchases or resolving customer complaints. For purposes of this paragraph, two persons are "related" if any of the following apply:
Tax 11.97(3)(i)1. 1. One person, or each person, is a corporation and one person and any person related to that person in a manner that would require a stock attribution from the corporation to the person or from the person to the corporation under section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50% of the corporation's outstanding stock value.
Tax 11.97(3)(i)2. 2. One person, or each person, is a partnership, estate, or trust and any partner or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries; own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the profits, capital, stock, or value of the other person or both persons.
Tax 11.97(3)(i)3. 3. An individual stockholder and the members of the stockholder's family, as defined in section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of both persons' outstanding stock value.
Tax 11.97(4) (4)Activities which in themselves do not create "nexus". Activities which, in themselves, do not create nexus in this state, include:
Tax 11.97(4)(a) (a) Advertising in newspapers published in or outside this state.
Tax 11.97(4)(b) (b) Sending catalogues into this state from an out-of-state location if subsequent orders are shipped either by mail or common carrier to Wisconsin consumers.
Tax 11.97(4)(c) (c) Receiving mail or telephone orders outside this state from consumers located in Wisconsin if such orders are shipped either by mail or common carrier into Wisconsin.
Tax 11.97(4)(d) (d) Making cash or credit sales over-the-counter at an out-of-state location to Wisconsin consumers, when the goods are shipped by mail or common carrier by the retailer into this state, or when possession of the goods is taken at the out-of-state location by the consumer.
Tax 11.97(4)(e) (e) A foreign corporation obtaining a certificate of authority from the Wisconsin secretary of state to transact business in Wisconsin.
Tax 11.97(5) (5)Exception for foreign publishers.
Tax 11.97(5)(a)(a) Under s. 77.51 (13g) and (13h), Stats., a foreign corporation that is a publisher of printed materials does not have nexus in Wisconsin if its only activities in Wisconsin are:
Tax 11.97(5)(a)1. 1. Storage of its raw materials for any length of time in Wisconsin in or on property owned by a person, other than the foreign corporation, if the materials are for printing by that person.
Tax 11.97(5)(a)2. 2. Delivery of its raw materials to another person in Wisconsin, if the delivery is for printing by that other person.
Tax 11.97(5)(a)3. 3. Purchase from a printer of a printing service or of printed materials in Wisconsin for the foreign corporation and the storage of the printed materials for any length of time in Wisconsin in or on property owned by a person other than the foreign corporation.
Tax 11.97(5)(a)4. 4. Maintaining, occupying, and using, directly or by means of another person, a place in Wisconsin, that is not owned by the publisher and that is used for the distribution of printed materials.
Tax 11.97(5)(b) (b) In this subsection, "raw materials" means tangible personal property which becomes an ingredient or component part of the printed materials or which is consumed or destroyed or loses its identity in the printing of the printed materials.
Tax 11.97(6) (6)Registration. Every out-of-state retailer engaged in business in this state and not required to hold a seller's permit who makes sales for storage, use, or other consumption in this state, except as provided in sub. (5), shall apply for a use tax registration certificate. The registration form is titled "Application for Business Tax Registration," form BTR-101.
Tax 11.97 Note Note: Form BTR-101 may be obtained from any department of revenue office, or by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone (608) 266-2776.
Tax 11.97 Note Note: Refer to s. Tax 11.002 for a description of use tax registration certificate requirements, how to apply for a use tax registration certificate and the 15-day time period within which the department is required to act on certificate applications.
Tax 11.97(7) (7)Out-of-state retailers not engaged in business in this state. Retailers who are not engaged in business in Wisconsin, but who elect to collect use tax for the convenience of their Wisconsin customers may apply for a use tax registration certificate with the department in the manner described in sub. (6). Holders of the use tax registration certificates shall collect the use tax from Wisconsin customers, give receipts therefor and report and pay the use tax to the Wisconsin department of revenue in the same manner as retailers engaged in business in this state.
Tax 11.97(8) (8)County and special district taxes. Retailers that are registered or required to be registered to collect and remit Wisconsin state sales or use taxes are also required to collect, report, and remit the applicable county and stadium district sales or use taxes, regardless of whether the retailer is engaged in business in the county or special district, as provided in s. 77.73 (3), Stats.
Tax 11.97 Note Note: Section Tax 11.97 interprets ss. 77.51 (13) (c) and (k), (13g), (13h) and (14) (j), 77.53 (3), (5), (7), (9) and (9m) and 77.73, Stats.
Tax 11.97 Note Note: The interpretations in s. Tax 11.97 are effective under the general sales tax law on and after September 1, 1969, except: (a) The provision in sub. (5) is effective January 1, 1980, for foreign publishers of books and/or periodicals other than catalogs and January 1, 1990, for all other foreign publishers, pursuant to 1989 Wis. Act 336; (b) The provisions in pars. (3) (h) and (i) became effective October 1, 2009, pursuant to 2009 Wis. Acts 2 and 28; and (c) The change of the term "gross receipts" to "sales price" and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2.
Tax 11.97 History History: Cr. Register, July, 1978, No. 271, eff. 8-1-78; am. (2) (b) and (c), Register, January, 1983, No. 325, eff. 2-1-83; cr. (5) (c), Register, August, 1985, No. 356, eff. 9-1-85; emerg. am. (6), eff. 3-24-86; cr. (6), Register, October, 1986, No. 370, eff. 11-1-86; cr. (4) (e) and (5), r. and recr. (2) (b), am. (1) and (3) (d) and (e), renum. (5) (a) to (c) and (6) to be (6) (a), (7), (6) (b) and (8) and am. (6) (a), (b) and (7), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), renum. (6) (a) to be (6) and am. r. (6) (b), Register, October, 1997, No. 502, eff. 11-1-97; EmR0924: emerg. am. (1) (a), (2) (a), (3) (b) to (f), (5) (a) 4. and (6), cr. (1) (b) 8., (3) (h) and (i), eff. 10-1-09; CR 09-090: am. (1) (a), (2) (a), (3) (b) to (f), (5) (a) 4. and (6), cr. (1) (b) 8., (3) (h) and (i) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (8) Register November 2010 No. 659, eff. 12-1-10; CR 12-014: r. and recr. (8) Register August 2012 No. 680, eff. 9-1-12.
Tax 11.98 Tax 11.98 Reduction of delinquent interest rate under s. 77.62, Stats.
Tax 11.98(1) (1)Procedures. The secretary may reduce the delinquent interest rate from 18% to 12% per year effective for all determinations, assessments, or other actions for additional tax made by the department on or after August 1, 1981, when the secretary determines the reduction fair and equitable, if the person from whom delinquent taxes are owing:
Tax 11.98(1)(a) (a) Requests the reduction in writing, addressed to the Wisconsin Department of Revenue, Delinquent Tax Collection System, P.O. Box 8901, Madison, WI 53708.
Tax 11.98(1)(b) (b) Clearly indicates why it is fair and equitable for the rate of interest to be reduced. Information regarding one or more of the factors under sub. (2) may be indicated.
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