Chapter PSC 172

PSC 172.05(2)(e) (e) When a communications provider or retailer does not state the amount of the fee separately on a bill, invoice, sales receipt or other document associated with the prepaid wireless retail transaction, the communications provider or retailer shall ensure that the customer is aware that the fee is included in the total sales price of the prepaid wireless retail transaction and that the sales price is the amount received exclusive of the fee.

PSC 172.05 Note Note: For example, a 50 minute card for a prepaid wireless account is sold in a vending machine for $20.00. A sign is conspicuously posted on the vending machine that the “Price Includes the Police and Fire Protection Fee.” The sales price of the card is $19.62, the amount paid by the customer less the fee ($20.00 - $0.38 = $19.62).

PSC 172.05 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.06 PSC 172.06 Filing returns.

PSC 172.06(1) (1) Filing. Every person registered or required to be registered for the fee shall electronically file a return.

PSC 172.06(2) (2) Accrual basis. A filer under sub. (1) shall collect, report and remit the fee on an accrual, or as-imposed, basis.

PSC 172.06(3) (3) Due date. A filer under sub. (1) shall submit the return and remit fees to the department by the last day of the month following the month in which the fees are imposed.

PSC 172.06(4) (4) Extensions. The department may, for good cause, extend the time for making any return or remitting any amount under this chapter. The extension may not exceed one month from the due date of the return and may be granted at any time provided a request is filed with the department within or prior to the period for which the extension is requested.

PSC 172.06 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.07 PSC 172.07 Uncollectible amounts, misidentified accounts, and returns.

PSC 172.07(1) (1) Uncollectible amounts.

PSC 172.07(1)(a) (a) A filer under s. PSC 172.06 (1) may claim a deduction for an unpaid fee if all of the following are met:

PSC 172.07(1)(a)1. 1. The communications provider or retailer previously reported and remitted the fee to the department.

PSC 172.07(1)(a)2. 2. The communications provider or retailer writes off the fee as uncollectible in its books and records.

PSC 172.07(1)(a)3. 3. The unpaid fee is eligible to be deducted as a bad debt for federal income tax purposes, regardless of whether the filer is required to file a federal income tax return.

PSC 172.07(1)(b) (b) A deduction shall be claimed in the period in which the filer writes off the unpaid fee as uncollectible in its books and records and in which the amount is eligible to be deducted as a bad debt for federal income tax purposes.

PSC 172.07(1)(c) (c) If the filer subsequently collects, in whole or in part, any bad debt for which a deduction under par. (a) is claimed, the filer shall include the amount collected in the return filed for the period in which the amount is collected and shall remit the fee with that return.

PSC 172.07(2) (2) Customer returns. A filer under s. PSC 172.06 (1) may claim a deduction for a fee that is included in a previously filed return but refunded to the purchaser in cash or in credit. The filer shall claim the deduction on the return for the period in which the refund of the fee is paid.

PSC 172.07(3) (3) Misidentified account.

PSC 172.07(3)(a) (a) A filer under s. PSC 172.06 (1) may claim a deduction for a fee that meets all of the following:

PSC 172.07(3)(a)1. 1. Was collected from a federal or tribal government account because the filer did not identify it as such after a good faith effort.

PSC 172.07(3)(a)2. 2. Was included in a previously filed return but refunded to the purchaser.

PSC 172.07(3)(b) (b) The filer shall claim the deduction on the return for the period in which the refund of the fee is paid.

PSC 172.07(3)(c) (c) The filer shall keep a record of why the account was misidentified, how it became aware of the account’s proper identification, and any actions taken as a result.

PSC 172.07 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.08 PSC 172.08 Resale.

PSC 172.08(1) (1) 

PSC 172.08(1)(a) (a) A communications provider that resells communications service connections shall file a properly completed form PFP-211, Wisconsin Police and Fire Protection Fee Resale Certificate, with the communications provider from which it purchases communications service connections to resell. The communications provider that resells communications service connections shall certify that the service connections it has purchased are being, or will be, resold. The certificate shall indicate whether the certificate is for a single purchase or for continuous purchases.

PSC 172.08 Note Note: Form PFP-211 may be obtained from the department’s website at http://www.revenue.wi.gov/forms/misc/pfp-211.pdf.

PSC 172.08(1)(b) (b) Within 30 days of July 1, 2010, a communications provider that resells communications service connections shall file a form under par. (a) for services it is purchasing at that time. If that form is not for continuous purchases, the provider shall file a form under par. (a) within 10 days of purchasing additional services for resale. If a new purchasing relationship is established after July 1, 2010, the communications provider that resells communications service connections shall file a form under par. (a) within 10 days of purchasing communications service connections for resale.

PSC 172.08(2) (2) When filing a return under s. PSC 172.06 (1), a communications provider selling communications service connections for resale to a communications provider that resells communications service connections shall not include communications service connections or prepaid wireless retail transactions involving services for which they have received a certificate under sub. (1) (a).

PSC 172.08(3) (3) A communications provider that resells communications service connections shall apply, collect, and remit the fee for all communications service connections that it resells to an end-user customer.

PSC 172.08 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10; correction in (2) made under s. 13.92 (4) (b) 7. Stats., Register June 2010 No. 654.

PSC 172.09 PSC 172.09 Sales and use tax exemption. The fee is not subject to Wisconsin sales or use taxes.

PSC 172.09 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.10 PSC 172.10 Audit.

PSC 172.10(1) (1) The commission may audit to determine compliance with this chapter.

PSC 172.10(2) (2) The department may determine compliance with this chapter by office or field audit, using the procedures in s. 77.59 (1) to (5), (8), (8m), Stats., and s. 77.59 (5m), Stats., except any penalty or interest provision.

PSC 172.10(3) (3) The filer under s. PSC 172.06 (1) shall maintain records to substantiate the number of communications service connections subject to the fee and the number of prepaid wireless retail transactions subject to the fee, as well as records to substantiate sales for resale and uncollectible accounts.

PSC 172.10 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.11 PSC 172.11 Appeals.

PSC 172.11(1) (1) A communications provider or retailer that disagrees with a notice from the department about an amount due, a refund due, or a refund claim denial relating to the fee may file an appeal with the department.

PSC 172.11(2) (2) A communications provider’s or retailer’s appeal shall be in writing and signed. The appeal shall state the facts and reasons for disagreeing with the adjustments and include supporting documents.

PSC 172.11(3) (3) A communications provider or retailer shall mail or fax the appeal within 60 days after receiving a notice of amount due, notice of refund, or notice of refund claim denial from the department. The appeal shall be submitted to the address or fax number provided in the notice. An appeal that is mailed is considered timely if it is postmarked on or before the due date specified and is received by the department within five days of the due date.

PSC 172.11(4) (4) The procedures in s. 77.59 (6) (a), Stats., shall apply to an appeal under subs. (1) to (3).

PSC 172.11(5) (5) 

PSC 172.11(5)(a) (a) Within 30 days after a redetermination under sub. (4) is mailed, a communications provider or retailer may file an objection with the commission. The objection shall set out in detail the grounds upon which the objector regards the bill to be excessive or erroneous.

PSC 172.11(5)(b) (b) The commission, after at least 10 days notice to the objector, shall hold a hearing on the objection. After the hearing, the commission shall mail a decision by registered mail that includes the amount, if any, to be paid.

PSC 172.11(5)(c) (c) If the amount to be paid under the order in par. (b) is not paid within 10 days after the determination has been sent by registered mail, the commission may proceed under s. PSC 172.12.

PSC 172.11 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.

PSC 172.12 PSC 172.12 Collection action authorized. The commission may bring an action to collect any amount that is required to be remitted under this chapter.

PSC 172.12 History History: EmR0919: emerg. cr. eff. 9-11-09; CR 09-086: cr. Register June 2010 No. 654, eff. 7-1-10.