PSC 172.05(2) (2) Prepaid wireless communication plan.

PSC 172.05(2)(a) (a) Application of fee. Any retailer or communications provider that sells a Wisconsin communications service connection established under a prepaid wireless communications plan shall impose a $0.38 fee on each prepaid wireless retail transaction. The fee does not apply to the sale of related wireless handset equipment and accessories.

PSC 172.05(2)(b) (b) Determining Wisconsin connection. A communications provider or retailer shall determine if a communications service connection that it sells is a Wisconsin communications service connection as follows:

PSC 172.05(2)(b)1. 1. If a customer receives the purchased item at a seller’s business location, the sale is sourced to that business location.

PSC 172.05(2)(b)2. 2. If a customer does not receive the purchased item at a seller’s business location, the sale is sourced to the location where the customer, or the customer’s designated recipient, receives the product, including the location indicated by the instructions known to the seller for delivery to the customer or the customer’s designated recipient.

PSC 172.05(2)(b)3. 3. If the location of a sale of a purchased item cannot be determined under subd. 1. or 2., the sale is sourced to the customer’s address as indicated by the seller’s business records, if the records are maintained in the ordinary course of the seller’s business and if the seller’s use of that address to establish the location of a sale is not in bad faith.

PSC 172.05(2)(b)4. 4. If the location of a sale of a purchased item cannot be determined under subds. 1. to 3., the sale is sourced to the customer’s address as obtained during the consummation of the sale, including the address indicated on the customer’s payment instrument, if no other address is available and if the seller’s use of that address is not in bad faith.

PSC 172.05(2)(b)5. 5. If a customer buys a prepaid wireless communications plan and the location of the sale cannot be determined under subds. 1. to 4., the sale is sourced to the location associated with the telephone number associated with the plan, as determined by the seller.

PSC 172.05(2)(c) (c) Remission of fee.

PSC 172.05(2)(c)1. 1. If a prepaid wireless retail transaction is completed by a retailer, that retailer shall impose the fee and remit it using the procedure specified in s. PSC 172.06.

PSC 172.05(2)(c)2. 2. If a prepaid wireless retail transaction is completed by a communications provider, that provider shall impose the fee and remit it using the procedure specified in s. PSC 172.06.

PSC 172.05(2)(d) (d) Invoice or sales receipt identification. A communications provider or retailer may state the amount of the fee separately on a bill, invoice, sales receipt, or other document associated with the prepaid wireless retail transaction. If a retailer or communications provider lists the fee separately, it shall identify the fee as “police and fire protection fee.”

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.