CR 20-027 Rule Text

Tax 11.34 (4) (a) 3. Note: A person requesting seller's permit inactivation by electronic mail email should send its request to [e-mail] [e-mail].

SECTION 8. Tax 11.46 (4) (b) is amended to read:

Tax 11.46 (4) (b) An agency camp is not engaged in a trade or business if its sales of otherwise taxable tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., or services or its events occur on 20 75 days or less during the calendar year or if its taxable receipts for the calendar year are $25,000 $50,000 or less.

SECTION 9. Tax 11.535 (4) (Note) and (5) are amended to read:

Tax 11.535 (4) Note: Copies of the Form S-240, "Wisconsin Temporary Event Operator and Seller Information reporting form," may be obtained from the department's website at revenue.wi.gov, at any Department of Revenue office, by calling [phone] 266-1961, by electronic mail email at [e-mail] [e-mail], or by writing to Wisconsin Department of Revenue, Post Office Box 8902 8949, Madison, WI 53708-8949.

(5) Alternative reporting method. Operators of continuing or successive events may report all vendors for each event or may report under an alternative method approved by the department. Any operator may request approval from the department of an alternative method of reporting which will provide the department with the required information on all vendors at each event. The request shall be made in writing to: Wisconsin Department of Revenue, Temporary Events Program, 265 W Northland Avenue, Appleton, WI 54911 PO Box 8910, Madison, WI 53708-8910. It shall list the dates and locations of events to be held during the calendar year and the proposed method for reporting the information required.

SECTION 10. Tax 11.61 (1) (a) 4., (2) (b) 1., and (2) (c) (Note 2) are amended to read:

Tax 11.61 (1) (a) 4. Services performed to animals which are livestock or poultry as defined in s. Tax 11.12 (2) (j), bees, or farm work stock as defined in s. Tax 11.12 (2) (e), regardless of whether the service is a veterinary service.

(2) (b) 1. Veterinarians' purchases of drugs used on farm livestock, bees and farm work stock, are exempt from tax.

(c) Note: Section Tax 11.61 interprets ss. 77.51 (1bm), (2d), (3pj), and (13) (m) and (o), 77.52 (2) (a) 10., and 77.54 (3), (3m), (33), and (42), Stats.

SECTION 11. Tax 11.88 (6) is amended to read:

Tax 11.88 (6) Consignment sales. When a recreational vehicle dealer has possession of a recreational vehicle owned by another person, the principal, the dealer is the retailer responsible for reporting tax on the transaction if the dealer makes the sale without disclosing the identity of the principal to the purchaser. If the principal is disclosed to the purchaser on the invoice or in the sales contract, the principal is the seller of the recreational vehicle and the tax on the transaction shall be paid under sub. (4) (5) (a), provided the recreational vehicle dealer does not take title to the recreational vehicle. If the dealer does take title, the dealer is the seller.

SECTION 12. Tax 11.925 (3) (b) 2. (Note) is amended to read:

Tax 11.925 (3) (b) 2. Note: Form S-127 may be obtained from the department's website at www.revenue.wi.gov, any Department of Revenue office or by writing, emailing, or calling: Wisconsin Department of Revenue, P.O. Box 8902 8901, Madison, WI 53708-8901, [e-mail], [phone] 266-0833.

SECTION 13. Effective date. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s. 227.22 (2) (intro.), Stats.

DEPARTMENT OF REVENUE

Dated:     By: ___________________________  

Peter W. Barca

Secretary of Revenue

E:Rules/172 – Biennial Review – Tax 11 Update – SS 099-19/Tax 11 Biennial Review Proposed Rule Order