To enter into agreements with the Internal Revenue Service that provide for offsetting state tax refunds against federal tax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal tax refunds against state tax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under ss. 71.93
occur before the setoffs under those agreements.
To enter into agreements with the federal department of the treasury that provide for offsetting state payments against federal nontax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal payments, as authorized by federal law, against state tax and nontax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under par. (a)
and ss. 71.93
occur before the setoffs under this paragraph. The agreement shall provide that the federal department of the treasury may deduct a fee from each administrative offset and state payment offset. For purposes of this paragraph “administrative offset" is any offset of federal payments to collect state debts and “state payment offset" is any offset of state payments to collect federal nontax debts.
To enter into agreements with other states that provide for offsetting state tax refunds against tax and nontax obligations of other states, and of the local governmental units within those states, and offsetting tax refunds of other states against state tax and nontax obligations, if the agreements provide that setoffs under ss. 71.93
occur before the setoffs under those agreements.
To enter into agreements with federally recognized tribes located in this state that provide for offsetting state tax refunds against tribal obligations and to charge a fee up to $25 per transaction to the debtor for the administrative costs of such setoffs. The administrative costs collected under this subsection shall be credited to the appropriation under s. 20.566 (1) (h)
. Setoffs under ss. 71.93
, and 73.03 (52)
shall occur before setoffs under this subsection. Any legal proceeding to contest a setoff under this subsection shall be brought against the tribe under the process established by the tribe.
To enter into agreements with direct marketers about the collection of state and local sales taxes and use taxes.
To publish instructional material that provides information to persons who wish to object to valuations under s. 70.47
and to make available that material to taxation districts.
To provide or approve suitable training sessions at suitable times and instructional material for board of review members.
To work with the Internal Revenue Service and the University of Wisconsin-Extension to undertake a program that accomplishes all of the following:
Promotes volunteering among the state's financial and legal professionals in the volunteer income tax assistance program.
Assists individuals who are eligible to participate in the volunteer income tax assistance program and who reside in rural and underserved areas.
To create, and update, a manual on the tax incremental finance program under s. 66.1105
. The manual shall contain the rules relating to the program, common problems faced by cities and villages under the program, possible side effects of the use of tax incremental financing, and any other information the department determines is appropriate. The department may consult with, and solicit the views of, any interested person while preparing or updating the manual.
Notwithstanding any provision of ss. 178.1141
, and 183.1207
, to treat, for state tax purposes, the conversion of a business entity to another form of business entity under s. 178.1141
, or 183.1207
in the same manner as the conversion is treated for federal tax purposes.
Notwithstanding any provision of ss. 178.1121
, and 183.1201
, to treat, for state tax purposes, the merger of a business entity with one or more business entities under s. 178.1121
, or 183.1201
in the same manner as the merger is treated for federal tax purposes.
Notwithstanding any provision of ss. 178.1131
, to treat, for state tax purposes, an interest exchange under s. 178.1131
in the same manner as the interest exchange is treated for federal tax purposes.
Notwithstanding any provision of ss. 178.1151
, to treat, for state tax purposes, a domestication under s. 178.1151
in the same manner as the domestication is treated for federal tax purposes.
To enforce s. 945.05 (1m)
, in cases in which the department determines that the video gambling machine involved is likely to be used in connection with a violation of s. 945.03 (2m)
or 945.04 (2m)
To do all of the following related to the Uniform Sales and Use Tax Administration Act:
Consistent with the agreement, as defined in s. 77.65 (2) (a)
, establish performance standards and eligibility criteria for a seller that sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b)
, or (d)
, or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a)
; that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b)
, or (d)
or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a)
. For purposes of this paragraph, “seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, or items, property, or goods under s. 77.52 (1) (b)
, or (d)
, or taxable services.
Issue a tax identification number to a person who claims an exemption under subch. III
or V of ch. 77
and who is not required to register with the department for the purposes of subch. III
or V of ch. 77
and establish procedures for the registration of such a person.
Maintain a database that is accessible to sellers and certified service providers, as defined in s. 77.51 (1g)
, that indicates whether items defined in accordance with the agreement, as defined in s. 77.65 (2) (a)
, are taxable or nontaxable.
Maintain a database that is accessible to sellers and certified service providers, as defined in s. 77.51 (1g)
, and available in a downloadable format approved by the governing board of the agreement, as defined in s. 77.65 (2) (a)
, that indicates tax rates, taxing jurisdiction boundaries, and zip code or address assignments related to the administration of taxes imposed under subchs. III
and V of ch. 77
. The database shall be provided at no cost and be available to sellers and certified service providers, as defined in s. 77.51 (1g)
, no later than the first day of the month prior to the first day of the calendar quarter.
Set forth the information that the seller shall provide to the department for tax exemptions claimed by purchasers and establish the manner in which a seller shall provide such information to the department.
Provide monetary allowances, in addition to the retailer's discount provided under s. 77.61 (4) (c)
, to certified service providers, as defined in s. 77.51 (1g)
, and sellers that use certified automated systems, as defined in s. 77.524 (1) (am)
, or proprietary systems, pursuant to the agreement, as defined in s. 77.65 (2) (a)
To prepare and maintain a list of all persons who owe delinquent taxes, including interest, penalties, fees, and costs, to the department, in excess of $5,000, which are unpaid for more than 90 days after all appeal rights have expired; to post the names of persons from this list on the Internet at a site that is created and maintained by the department for this purpose; and to distribute the posted information to Internet search engines so the information is searchable. The Internet site shall list the name, address, type of tax due, and amount of tax due, including interest, penalties, fees, and costs for each person who has one of the delinquent taxpayer accounts, and the Internet site shall contain a special page for the persons who have the 100 largest delinquent taxpayer accounts. Except as otherwise provided in this subsection, the department shall update the Internet site on a quarterly basis, and shall send the updates to the Internet search engines. The department may not post on the Internet or distribute to Internet search engines the name of any person who has reached an agreement or compromise with the department, or the department of justice, under s. 71.92
and is in compliance with that agreement, regarding the payment of delinquent taxes, or the name of any person who is protected by a stay that is in effect under the Federal Bankruptcy Code; the Internet posting and Internet search engines shall be updated each business day, as defined in s. 562.01 (3m)
, to comply with these prohibitions.
To post on the Internet a list of every person who has had a seller's permit revoked under s. 77.52 (11)
. The Internet site shall list the real name, business name, address, revocation date, type of tax due, and amount due, including interests, penalties, fees, and costs, for each person who has had a seller's permit revoked under s. 77.52 (11)
. The department shall update the Internet site periodically to add revoked permits and to remove permits that are no longer revoked or for which the permit holder has made sufficient arrangements with the department so that the permit holder may be issued a monthly seller's permit. The department shall update the Internet site quarterly to remove revoked permits for entities that have been out of business for at least one year.
To enter into agreements with federally recognized American Indian tribes or bands in this state to collect, remit, and provide refunds of the following taxes for activities that occur on tribal lands or are undertaken by tribal members outside of tribal lands:
For purposes of this subsection, all tax and financial information disclosed during negotiations, or exchanged pursuant to a final agreement, between the department and a federally recognized American Indian tribe or band in this state is subject to the confidentiality provisions under ss. 71.78
and 77.61 (5)
The department shall submit a copy of each agreement negotiated under this subsection to the joint committee on finance no later than 30 days after the agreement is signed by the department and the tribe or band.
To submit a request for a supplement under s. 16.515
for administering the debt collection program under s. 71.93 (8) (b)
that includes a detailed plan for implementing the program, a listing of agencies and other entities that would participate in the program, an estimate of the amount of debt collections under the program, and the fees that the debtors would pay under the program.
At the request of the Wisconsin Employment Relations Commission, as provided under s. 111.91 (3q)
, to determine the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the federal department of labor, for the 12 months immediately preceding the request from the Wisconsin Employment Relations Commission.
To, effective on January 1, 2014, implement a program to register businesses for purposes of s. 71.05 (25)
. A business shall register electronically with the department each year for which the business desires registration.
A business may register under this subsection if, in the business's taxable year ending immediately before the date of the businesses registration, all of the following apply:
The business has at least 2 full-time employees and the amount of payroll compensation paid by the business in this state is equal to at least 50 percent of the amount of all payroll compensation paid by the business. An employee of a professional employer organization, as defined in s. 202.21 (5)
, or a professional employer group, as defined in s. 202.21 (4)
, who is performing services for a client is considered an employee solely of the client for purposes of this subdivision.
The value of real and tangible personal property owned or rented and used by the business in this state is equal to at least 50 percent of the value of all real and tangible personal property owned or rented and used by the business.
The department may adopt rules for the administration of this subsection.
For each year beginning after December 31, 2013, the department shall compile a list of businesses registered under this subsection and shall make the list available to the public at the department's Internet site.
To determine the amount of additional revenue that the department collected from the taxes imposed under subch. III of ch. 77
as a result of any federal law to expand the state's authority to require out-of-state retailers to collect and remit the taxes imposed under subch. III of ch. 77
on purchases by Wisconsin residents during the first 12 months following the date on which the department begins collecting the additional revenue as a result of a change in federal law.
After the department makes the determination under par. (a)
, the department shall determine how much the individual income tax rates under s. 71.06
may be reduced in the following taxable year in order to decrease individual income tax revenue by the amount determined under par. (a)
. For purposes of this paragraph, the department shall calculate the tax rate reductions in proportion to the share of gross tax attributable to each of the tax brackets under s. 71.06
in effect during the most recently completed taxable year.
The department shall certify the determinations made under pars. (a)
to the secretary of the department of administration, to the governor, and to the legislature and specify with that certification that the new tax rates take effect in the taxable year following the taxable year in which the department makes the certification under this paragraph.
To indicate in a fiscal estimate prepared by the department under s. 13.093 (2)
for a bill that affects tax incremental districts or property tax assessments whether the bill will increase or decrease the increment collection for existing tax incremental districts or whether the bill's effect on increment collection for existing tax incremental districts is indeterminate.
To work with the Internal Revenue Service to undertake a pilot and a permanent program that accomplishes all of the following:
Assist the department in a 2-year pilot program to make monthly payments to eligible claimants of the amounts such claimants would otherwise be eligible to claim under the federal earned income tax credit under section 32
of the Internal Revenue Code. The pilot program shall be for taxable years beginning after December 31, 2018, and before January 1, 2021. If the Internal Revenue Service agrees to assist with the pilot program, the Internal Revenue Service and the department shall enter into an agreement describing the responsibilities and duties of each party. If the Internal Revenue Service and the department are unable to reach an agreement on how the pilot program will operate, this subsection does not apply and may not be enforced.
Under the pilot program, the Internal Revenue Service would determine the amount of earned income tax credit that could likely be claimed by 100 randomly selected residents of Wisconsin for taxable year 2019 and taxable year 2020, based on criteria selected by the Internal Revenue Service. The department and the Internal Revenue Service shall make every effort to ensure that each individual or married couple selected will be eligible to claim the credit for those taxable years, and that the credit amount for which he or she will likely be eligible will be in excess of $600 each year. At the beginning of each taxable year, the Internal Revenue Service would forward to the department the total amount of payments those 100 claimants would likely be eligible to claim for that taxable year, specifying the amounts allotted to each claimant. The department shall deposit such amounts in the general fund.
The department would develop a method to disperse the federal credit amount to each claimant on a periodic basis.
For the test group, based on the amount of federal and state earned income tax credit that each claimant would likely be eligible to receive based on his or her estimated taxable year 2019 and 2020 income tax returns, each claimant would receive one-eleventh of his or her likely federal credit amount each month except for the month following the month in which the claimant receives the credit claimed on his or her tax return, from the department, from the general fund, except that the maximum total amount that each claimant could receive under this subdivision, annually, would be two-thirds of his or her likely credit amount. Any excess amount of federal and state credit for which the claimant is eligible could be claimed for that taxable year on his or her federal income tax return, under s. 71.07 (9e)
, or under the terms of the agreement under par. (a)
The department shall also establish a 2nd test group of 100 claimants who are likely to be eligible to claim the earned income tax credit for taxable years 2019 and 2020, who will receive their earned income tax credit after filing their individual income tax returns, and compare their financial stability to that of the other test group.
For taxable years 2019 and 2020, the participants in each of the 2 test groups shall remain the same, to the greatest extent possible.
The department shall develop policies and promulgate rules, if necessary, to ensure that members of each test group are able to continue to claim the credit under s. 71.07 (9e)
to the extent that they are eligible to do so.
Subject to subd. 2.
, for taxable years beginning after December 31, 2020, the department shall make the pilot program described under par. (b)
permanent and applicable to all eligible claimants of the earned income tax credit under s. 71.07 (9e) (aj)
, based on the specifications described under pars. (b)
and (c) 2.
does not apply unless the Internal Revenue Service and the department enter into an agreement describing the responsibilities and duties of each party and an agreement on how the permanent program will operate. If the Internal Revenue Service and the department are unable to reach an agreement on how the permanent program will operate, subd. 1.
does not apply and may not be enforced.
To serve notice in any of the following ways, unless otherwise provided by law:
By regular mail, if the intended recipient admits receipt or there is satisfactory evidence of receipt.
By electronic transmission if, before the person receives the electronic transmission, the intended recipient consents to receiving such notices electronically.
Any notice transmitted by the department under par. (a) 4.
is considered to be received by the intended recipient on the date that the department electronically transmits the information to the person or electronically notifies the person that the information is available to be accessed by the person. Department records of electronic transmission shall constitute appropriate and sufficient proof of delivery and be admissible in any action or proceeding.
For purposes of this subsection, if the intended recipient has appointed another person or entity to act on the intended recipient's behalf as its agent under a power of attorney, then service upon the agent constitutes service upon the intended recipient.
History: 1971 c. 40
; 1973 c. 90
; 1975 c. 39
; 1977 c. 143
; 1977 c. 196
s. 130 (7)
; 1977 c. 313
; 1979 c. 34
; 1979 c. 110
s. 60 (13)
; 1979 c. 221
; 1981 c. 20
; 1981 c. 79
; 1983 a. 275
s. 15 (4)
; 1983 a. 524
; 1983 a. 538
s. 269 (3)
; 1985 a. 12
; 1987 a. 4
; 1987 a. 312
; 1987 a. 328
; 1989 a. 31
; 1989 a. 56
; 1989 a. 74
; 1991 a. 39
; 1993 a. 16
; 1995 a. 27
, 9145 (1)
; 1995 a. 209
; 1997 a. 27
; 1999 a. 9
; 2001 a. 16
; 2003 a. 33
; 2005 a. 25
; 2007 a. 20
; 2009 a. 2
; 2011 a. 10
; 2013 a. 20
; 2015 a. 55
; 2017 a. 59
The Department of Revenue's construction of a tax law in an official technical information memorandum estopped the department from collecting a tax. DOR v. Family Hospital, 105 Wis. 2d 250
, 313 N.W.2d 828
The Department of Revenue's subpoena authority does not permit it to take possession of subpoenaed records for more than one business day; however, the department may repeatedly subpoena records until its investigation is completed. State v. Kielisch, 123 Wis. 2d 125
, 365 N.W.2d 904
(Ct. App. 1985).
License denial, nonrenewal, discontinuation, suspension and revocation based on tax delinquency. 73.0301(1)(b)
“Credentialing board" means a board, examining board or affiliated credentialing board in the department of safety and professional services that grants a credential.
“Liable for delinquent taxes" means that a person has exhausted all legal remedies to challenge the assertion that the person owes taxes, including penalties, interest, fees and costs, under ch. 71
and sufficient time has elapsed so that the person is delinquent in the payment of those taxes.
A license, certificate of approval, provisional license, conditional license, certification, certification card, registration, permit, training permit or approval specified in s. 50.35
, 50.49 (6) (a)
, 51.42 (7) (b) 11.
, 51.421 (3) (a)
, 51.45 (8)
, 146.40 (3)
, or (3m)
, 254.20 (3)
, 256.15 (5) (a)
, (6g) (a)
, or (8) (a)
or 343.305 (6) (a)
or a license for operation of a campground specified in s. 97.67 (1)
A license or certificate of registration issued by the department of financial institutions, or a division of it, under ss. 138.09
or under subch. IV of ch. 551