Notice of Submittal of Proposed Rule To
Legislative Council Rules Clearinghouse
On May 23, 2019, the Wisconsin Department of Revenue submitted a proposed rule to the Wisconsin Legislative Council Rules Clearinghouse pursuant to s. 227.15 (1), Wis. Stats. Analysis
The proposed rule repeals s. Tax 11.97 relating to sales and use tax provisions for out-of-state retailers. Section Tax 11.97 describes an obsolete nexus provision, superseded by Wayfair, and describes activities that requires out-of-state retailers to register and collect Wisconsin sales and use tax that is duplicative of current statutory language. Statement of Scope
The scope statement for this rule, SS 016-19, was approved by the Governor on January 30, 2019, published in Register No. 758A1 on February 4, 2019, and approved by the Secretary of Revenue on February 26, 2019. Agency Procedure for Promulgation
Pursuant to s. 227.16 (2) (b), Stats., a public hearing is not required. The proposed rule brings an existing rule into conformity with a statute that has been changed or enacted or with a controlling judicial decision. Agency Organizational Unit Primarily Responsible for Promulgating Rule
The Office of the Secretary is primarily responsible for the promulgation of the proposed rule.
Agency Contact Person
If you have questions, please contact:
Jen Chadwick
Income, Sales and Excise Tax Division
Telephone: (608) 266-8253
Comments may be received no later than June 24, 2019.
DEPARTMENT OF REVENUE
By: _______________________________
Peter W. Barca
Secretary of Revenue
e:rules\169 – Tax 11.97 Repeal – SS 016-19\Tax 11.97 Repeal council - notice
