Tax 11.13(7)
(7)
Retailer's liability — permit revoked or cancelled. A retailer is not liable for sales or use tax on the sales price from the sale of tangible personal property, items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., or taxable services, except those described in sub.
(6) (a) and
(b), to a person who has provided the retailer with the appropriate information under sub.
(5) (a), until the earlier of the following:
Tax 11.13(7)(a)
(a) The date the retailer is notified by the direct pay permit holder or the department that the holder's direct pay permit has been revoked by the department. A direct pay permit is considered revoked on the date the holder receives the department's notice of revocation.
Tax 11.13(7)(b)
(b) The last day of the direct pay permit holder's taxable year in which the retailer is notified by the holder or the department that the holder's direct pay permit is being cancelled by the holder as provided in sub.
(4) (b).
Tax 11.13 Note
Note: The change of the term “gross receipts" to “sales price," the separate impositions of tax on coins and stamps sold above face value under s.
77.52 (1) (b), Stats., certain leased property affixed to real property under s.
77.52 (1) (c), Stats., and digital goods under s.
77.52 (1) (d), Stats., and the penalty for prohibited or inconsistent use of a direct pay permit became effective October 1, 2009, pursuant to
2009 Wis. Act 2.
Tax 11.13 History
History: Cr.
Register, June, 1995, No. 474, eff. 7-1-95;
CR 02-128: am. (1) (a), (3) (b), (5) (a) 2. (intro.) and (b) 3.,
Register July 2003 No. 571, eff. 8-1-03;
EmR0924: emerg. am. (2) (a), (b), (6) (b) (intro.), 1., 2., (c), and (7) (intro.), cr. (6) (a) 3m., r. and recr. (6) (b) 3., r. (6) (b) 4., eff. 10-1-09;
CR 09-090: am. (2) (a), (b), (6) (b) (intro.), 1., 2., (c), and (7) (intro.), cr. (6) (a) 3m. and (d), r. and recr. (6) (b) 3., r. (6) (b) 4.
Register May 2010 No. 653, eff. 6-1-10;
CR 10-094: am. (6) (a) 2., 3., (b) (intro.), 2., 3., (c), r. (6) (a) 3m.
Register November 2010 No. 659, eff. 12-1-10;
CR 16-053: am. (6) (b) 2.
Register June 2018 No. 750, eff. 7-1-18;
CR 19-112: am. (6) (b) 2.
Register June 2020 No. 774, eff. 7-1-20.
Tax 11.14(1)(1)
Statutes. The sales tax status of exemption certificates is contained in s.
77.52 (13) to
(17), Stats., and the use tax status of exemption certificates is contained in s.
77.53 (10) to
(13), Stats.
Tax 11.14(2)(a)(a) Exemption certificates are given to sellers or lessors by purchasers or lessees to verify that a transaction is exempt from Wisconsin sales and use taxes. Sellers and lessors shall exclude from the taxable sales price those transactions for which they have accepted a valid exemption certificate from the purchaser. The following sales and use tax exemption certificates may be used in Wisconsin:
Tax 11.14(2)(a)1.
1. Wisconsin sales and use tax exemption certificate, form S-211. This is a multipurpose form which may be used for any Wisconsin sales and use tax exemption provided by law, except as provided in sub.
(14). For direct pay, form S-211 may be used as the document described in s.
Tax 11.13 (5) (a) 2. if all of the required information is included on the form S-211.
Tax 11.14(2)(a)2.
2. Construction contract entered into before the effective date of county/stadium tax, form S-207CT-1. This is a certificate which may be used by a contractor to purchase building materials without a county or stadium tax under the circumstances described in sub.
(13).
Tax 11.14(2)(a)3.
3. Streamlined Sales and Use Tax Exemption Certificate, SSTGB Form F0003 or Streamlined Sales and Use Tax Exemption Certificate - Wisconsin, Form S-211-SST. These are multistate forms which may be used to claim any sales or use tax exemption provided under Wisconsin law. Since these are multistate exemption certificates, purchasers should use caution when issuing these certificates, since they contain various exemptions that are not applicable in Wisconsin and only apply in other states. Purchasers are responsible for knowing if they qualify for the exemption they are claiming in the state in which the exemption is being claimed. The purchaser will be held liable for any tax, interest, and penalties that result from the purchaser claiming an exemption for which they were not eligible.
Tax 11.14(2)(b)
(b) Use of an exemption certificate designed by the department is not required by law. A person may use a substitute exemption certificate if it contains all the essential information relating to the transaction and if it is in a form approved by the department. Paper exemption certificates must be signed by and bear the name and address of the purchaser, a general description of the purchaser's business and the reason for the claimed exemption. An electronic exemption certificate shall contain the same information as a paper exemption certificate, except that a signature is not required.
Tax 11.14(2)(c)
(c) If a purchaser provides an exemption certificate indicating that the property, item, good, or service purchased will be used for activities or under circumstances which make the purchase of the property, item, good, or service exempt from the sales tax or for resale, and the property, item, good, or service is subsequently used by the purchaser in a manner that makes the property, item, good, or service ineligible for exemption from tax, the purchaser is liable for payment of the applicable sales or use tax.
Tax 11.14(3)(a)
(a) Except as provided in par.
(b), a seller is relieved of liability for the tax if the seller obtains from the purchaser, prior to the date of the sale or within 90 days after the date of the sale, a fully completed exemption certificate which indicates that the purchaser will use the property or service in a manner that is exempt from Wisconsin sales and use tax.
Tax 11.14(3)(b)
(b) A seller is not relieved of its liability to collect and remit the applicable Wisconsin sales or use tax on a sale to a purchaser if any of the following apply:
Tax 11.14(3)(b)2.
2. The seller solicits the purchaser to claim an unlawful exemption.
Tax 11.14(3)(b)3.
3. The seller accepts an exemption certificate from a purchaser claiming to be an entity that is not subject to sales and use taxes, if both of the following apply:
Tax 11.14(3)(b)3.a.
a. The subject of the transaction covered by the exemption certificate is received by the purchaser at the seller's Wisconsin location.
Tax 11.14(3)(b)3.b.
b. The exemption certificate clearly and affirmatively indicates that the claimed exemption is not available in Wisconsin.
Tax 11.14 Note
Note: All retailers should be familiar with the instructions contained in an exemption certificate.
Tax 11.14(4)(a)
(a) A seller who does not obtain an exemption certificate as provided in sub.
(3) (a), shall be relieved from liability for the tax if, no later than 90 days after the sale, the seller captures and maintains all of the following data elements in its accounting system, with respect to the transaction upon which an exemption is being claimed:
Tax 11.14(4)(a)2.
2. Purchaser's state tax identification number and state of issue. If the purchaser does not have a state tax identification number then the purchaser's federal employer identification number is needed. If the purchaser does not have a federal employer identification number then the purchaser's personal driver's license number and state of issue is needed.
Tax 11.14(4)(b)
(b) If a seller does not obtain an exemption certificate as provided in sub.
(3) (a) or the relevant data elements provided in par.
(a), the seller may, within 120 days after it is requested by the department to substantiate a claimed exemption, either obtain, in good faith, a fully completed exemption certificate from the purchaser; or by some other means provide proof that the transaction was not subject to Wisconsin sales or use tax. If a seller cannot prove that a transaction was exempt by one of these methods, the seller is not relieved from liability for the tax, interest, or penalties.
Tax 11.14(4)(c)1.1. A seller accepts an exemption certificate as provided in sub.
(4) (b) in good faith if all of the following apply:
Tax 11.14(4)(c)1.a.
a. The exemption claimed was authorized by law on the date of the transaction in the jurisdiction to which the transaction is sourced.
Tax 11.14(4)(c)1.b.
b. The exemption could be applicable to the property, item, good, or service being purchased.
Tax 11.14(4)(c)1.c.
c. The exemption being claimed is reasonable for the purchaser's type of business.
Tax 11.14(4)(c)2.
2. If a seller obtains the information in subd.
1., the seller is relieved of its liability for the tax unless it is discovered through the audit process that the seller had knowledge or reason to know at the time the information relating to the exemption was provided that the information was materially false or the seller otherwise knowingly participated in an activity intended to purposefully evade the tax that is properly due on the transaction.
Tax 11.14(5)(a)(a) Continuous or blanket exemption certificates do not expire and need not be renewed at any prescribed interval. However, they should be renewed at reasonable intervals in case of a business change, registration number change, or discontinuance of the specific business claiming the exemption. The seller should periodically review exemption certificates on file to ascertain that the person claiming the exemption is the person who furnished the certificate.
Tax 11.14(5)(b)
(b) If a purchaser provides a continuous or blanket exemption certificate, the purchaser may not issue “this time only" purchase orders or similar documents cancelling the continuous or blanket exemption certificate for the one transaction only. In addition, the notation “taxable" on a purchase order is not sufficient to relieve a purchaser of the responsibility for a previously issued continuous or blanket certificate. The seller is not liable for the tax on transactions covered by a valid exemption certificate. If a purchaser does not want a continuous or blanket exemption certificate to apply, it must notify the seller in writing that it is rescinding a previously issued continuous or blanket exemption certificate.
Tax 11.14(6)(a)(a) Effect of obtaining exemption certificate claiming resale. Tax 11.14(6)(a)1.1. The burden of proving that a sale of property, items, goods, or services is not at retail is upon the seller unless the seller accepts an exemption certificate from the purchaser as provided in sub.
(3) (a) or captures and maintains the data elements as required in sub.
(4) (a) that indicate the property, item, good, or service is purchased for resale. Obtaining the certificate or capturing and maintaining the data elements that indicate the property, item, good, or service is purchased for resale, relieves the seller from liability for the sales tax and the duty of collecting the use tax.
Tax 11.14(6)(a)2.
2. If a purchaser gives an exemption certificate as provided in sub.
(3) (a) or provides the data elements described in sub.
(4) (a), claiming resale for property, item, good, or service acquired and then makes any storage or use of the property, item, good, or service other than retention, demonstration, or display while holding it for sale, lease, license, or rental in the regular course of business, the storage or use is taxable to the purchaser as of the time the property, item, good, or service is first stored or used. The sales tax shall be reported and paid by the purchaser with the tax return for the period in which the property, item, good, or service is first so stored or used.
Tax 11.14(6)(b)
(b) Contents of exemption certificates claiming resale. An exemption certificate claiming resale shall contain the following information for the seller to be relieved from the burden of proving the sale of property or services was not a taxable sale:
Tax 11.14(6)(b)1.
1. The name, address, and signature of the purchaser, except that if the exemption certificate is received electronically, a signature is not required.
Tax 11.14(6)(b)3.
3. The basis for the claimed exemption including the seller's permit number of the purchaser, except that:
Tax 11.14(6)(b)3.a.
a. A wholesaler who sells only to other sellers for resale may insert “wholesale only" in the space for a seller's permit number.
Tax 11.14(6)(b)3.b.
b. A person registered as a seller in another state, who makes no retail sales in Wisconsin, may insert the name of the state in which registered and the permit number issued to the person by that state.
Tax 11.14(6)(b)3.c.
c. A person who makes exempt sales only in the regular course of business may insert the words “exempt sales only" in the space for a seller's permit number.
Tax 11.14(7)(a)(a) A supplier who accepts a fully completed exemption certificate claiming a manufacturing exemption marked for “continuous" use may make sales to the manufacturer without collecting the tax if the nature of the property, items, or services sold qualifies for one of the exempt uses claimed by the manufacturer on the form. If an exemption certificate is a “continuous" form, each purchase order of the manufacturer shall refer to it. If an individual order contains both exempt and non-exempt purchases, the purchaser shall designate which items are taxable.
Tax 11.14(7)(b)
(b) If the manufacturer uses “single purchase" certificates, it may print these as an integral part of its purchase orders, as long as the essential information on the approved form is retained.
Tax 11.14(8)
(8)
Farmer's exemption. A retailer shall have a signed exemption certificate for every exempt sale made to a farmer, except that if the exemption certificate is received electronically, a signature is not required.
Tax 11.14 Note
Note: Section
Tax 11.12 describes the types of property
, items, goods, and services which may be sold to farmers without tax, and the use of the exemption certificate to claim farming exemptions.
Tax 11.14(9)
(9)
Exemption for fuel oil, propane, coal, steam, and wood for fuel for residential or farm use. A retailer shall have a signed exemption certificate if the sale of fuel oil, propane, coal, steam or wood for residential or farm use is partially exempt from sales or use tax, except that if the exemption certificate is received electronically, a signature is not required. If the sale is 100% exempt, an exemption certificate is not required.
Tax 11.14(10)
(10)
Exemption for electricity and natural gas sold for residential or farm use. A retailer of electricity or natural gas shall have a signed exemption certificate, except that if the exemption certificate is received electronically, a signature is not required, for all sales of electricity or natural gas for residential or farm use which are exempt from sales or use tax unless any, or all, of the following apply:
Tax 11.14(10)(b)
(b) The sale is to an account which is properly classified as residential or farm pursuant to schedules which are filed for rate tariff with the Wisconsin public service commission which are in force at the time of the sale.
Tax 11.14(10)(c)
(c) The sale is to an account which is properly classified as residential or farm for classification purposes as directed by the federal rural electrification administration.
Tax 11.14(11)(a)
(a) A retailer of tangible personal property, items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., or taxable services may accept from a federal or Wisconsin governmental unit or any federally recognized American Indian tribe or band in Wisconsin, an exemption certificate as provided in sub.
(3) (a) or the data elements as required in sub.
(4) (a) as proof that a sale is exempt from sales or use tax.
Tax 11.14(11)(b)
(b) In lieu of accepting an exemption certificate as provided in par.
(a), a retailer who issues its billing or invoice in the name of the Wisconsin or federal governmental unit or any federally recognized American Indian tribe or band in Wisconsin, may accept either one of the following:
Tax 11.14(11)(b)1.
1. A purchase order or similar written document from the governmental unit or tribe or band, identifying itself as the purchaser.
Tax 11.14(11)(b)2.
2. A verbal indication of the governmental unit's or tribe's or band's, certificate of exempt status, or CES, number, which the retailer shall record on the copy of the invoice it retains.
Tax 11.14(12)
(12)
Other exemptions. The Wisconsin sales and use tax exemption certificate, form S-211, and the Streamlined Sales and Use Tax Exemption Certificate, SSTGB Form F0003, may also be used to claim any other sales and use tax exemption provided by law, including the following:
Tax 11.14(12)(a)
(a) Containers and other packaging, packing, and shipping materials used to transfer merchandise to customers of the purchaser.
Tax 11.14(12)(b)
(b) Tangible personal property and items under s.
77.52 (1) (b), Stats., that are used exclusively and directly by a manufacturer in manufacturing an article of tangible personal property or item or property under s.
77.52 (1) (b) or
(c), Stats., that is destined for sale and that becomes an ingredient or component part of the article of tangible personal property or item or property under s.
77.52 (1) (b) or
(c), Stats., destined for sale or is consumed or destroyed or loses its identity in manufacturing the article of tangible personal property or item or property under s.
77.52 (1) (b) or
(c), Stats., destined for sale, except as provided in s.
77.54 (30) (a) 6., Stats.
Tax 11.14(12)(c)
(c) Trailers or accessories, attachments, parts, supplies, materials, and service on motor trucks, tractors, and trailers which are used exclusively in common or contract carriage.
Tax 11.14(12)(d)
(d) Property, items, goods, or services purchased directly by and used by a religious, charitable, educational, scientific, or other organization; title holding entity described under section
501 (c) (2) of the Internal Revenue Code; or governmental unit holding a Certificate of Exempt Status, “CES." Sales to organizations holding a CES also can be documented as exempt by a retailer's recording the certificate number on its bill of sale. A corporation, community chest fund, foundation, or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, or for the prevention of cruelty to children or animals, which is located out-of-state, may use the Wisconsin sales and use tax exemption certificate, form S-211, or the Streamlined Sales and Use Tax Exemption Certificate, SSTGB Form F0003, to purchase without tax even though it has not been issued a Wisconsin CES number.
Tax 11.14(12)(e)
(e) Railway cars, locomotives and other rolling stock used in railroad operations, or accessories, attachments, parts, lubricants, or fuel therefor.
Tax 11.14(12)(f)
(f) Commercial vessels and barges of 50-ton burden or over engaged in interstate or foreign commerce or commercial fishing, and accessories, attachments, parts, and fuel therefor.
Tax 11.14(13)
(13)
Construction contracts entered into before the effective date of a county or stadium tax. Tax 11.14(13)(a)
(a) The certificate for a construction contract entered into before the effective date of a county tax, or a stadium tax as defined in s.
Tax 11.001 (2) (d), form S-207CT-1, is used by contractors to purchase building materials without the county or stadium tax. The certificate shall be used by a contractor only if the following 3 conditions are met:
Tax 11.14 Note
Note: Section Tax 11.001 (2) (d) was repealed with
CR 22-044.
Tax 11.14(13)(a)1.
1. The contractor entered into a written contract or made a formal bid before the effective date of the county or stadium tax to construct, alter, repair, or improve real estate for another person.
Tax 11.14(13)(a)2.
2. The written contract is for a fixed price that cannot be changed or the formal written bid cannot be altered or withdrawn.
Tax 11.14(13)(a)3.
3. The building materials purchased on or after the effective date of the county or stadium tax are affixed and made a part of real estate in fulfilling the written contract or formal written bid.
Tax 11.14(13)(b)
(b) The certificate shall give the descriptive name of the contract, job site, county or stadium tax effective date, date of prime contract and bid, date contract was signed, seller's name, date of performance of the contract, and contractor's name and address and shall be signed by the contractor, except that if the certificate is received electronically, a signature is not required.
Tax 11.14(14)
(14)
direct pay permits. The use of direct pay permits in Wisconsin is authorized under s.
77.52 (17m), Stats. A person may apply to the department for a direct pay permit.
Tax 11.14 Note
Note: For information on who qualifies for a direct pay permit and how to use direct pay, refer to s.
Tax 11.13.
Tax 11.14(15)(a)
(a) A purchaser who gives an exemption certificate knowing at the time that the transaction is not exempt may be guilty of a misdemeanor under s.
77.52 (16), Stats. The purchaser may also be liable for other penalties provided by law for filing incorrect returns.
Tax 11.14(15)(b)
(b) A purchaser who uses an exemption certificate in a manner that is prohibited by or inconsistent with Wisconsin law or who provides incorrect information to a seller or certified service provider relating to an exemption being claimed will also be subject to a penalty of $250 for each invoice or bill of sale related to the prohibited or inconsistent use to which the incorrect information applies.
Tax 11.14(16)
(16)
Exemption certificate not needed for certain sales. No exemption certificate is required for sales of property, items, goods, or services that are exempt from Wisconsin sales and use tax under s.
77.54 (5) (a) 3.,
(7),
(7m),
(8),
(10),
(11),
(14),
(15),
(17),
(20n),
(21),
(22b),
(31),
(32),
(35),
(36),
(37),
(42),
(44),
(45),
(46),
(51),
(52),
(66), and
(67), Stats.
Tax 11.14 Note
Note: The interpretations in s.
Tax 11.14 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The exemption for railroad lubricants became effective July 1, 1978, pursuant to
Chapter 418, Laws of 1977; (b) The use of direct pay permits in Wisconsin became effective for taxable years beginning on or after January 1, 1995, pursuant to
1993 Wis. Act 437; (c) The elimination of the exemption certificate requirement for sales of certain consigned commodities became effective December 1, 1997 as it relates to sales taxes on commodities consigned for resale, pursuant to
1997 Wis. Act 27, and June 17, 1998 as it relates to sales and use taxes on commodities consigned for sale, pursuant to
1997 Wis. Act 237; (d) The multipurpose exemption certificate, form S-211, was created in November 1998 to replace various types of exemption certificates; (e) The removal of the good faith requirement if a fully completed exemption certificate is obtained by the seller from the purchaser within 90 days of the date of sale became effective October 1, 2009, pursuant to
2009 Wis. Act 2; (f) The requirement that a seller is allowed 120 days after the Department of Revenue requests that they obtain an exemption certificate or otherwise prove that a transaction is exempt became effective October 1, 2009, pursuant to
2009 Wis. Act 2; (g) The exemption from sales and use tax for federally recognized American Indian bands or tribes in Wisconsin became effective July 1, 2009, pursuant to
2009 Wis. Act 28; (h) The acceptance of the Streamlined Sales and Use Tax Exemption Certificate to prove a transaction is exempt became effective October 1, 2009, pursuant to
2009 Wis. Act 2; (i) The penalty for prohibited or inconsistent use of an exemption certificate or direct pay permit became effective October 1, 2009 pursuant to
2009 Wis. Act 2; (j) The identification of the specific exemptions for which an exemption certificate is not required became effective October 1, 2009, pursuant to
2009 Wis. Act 2; (k) The change of the term “gross receipts" to “sales price" and the separate impositions of tax on coins and stamps sold above face value under s.
77.52 (1) (b), Stats., certain leased property affixed to real property under s.
77.52 (1) (c), Stats., and digital goods under s.
77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to
2009 Wis. Act 2; and (L) The exemption for certain title holding entities described under section 501 (c) (2) of the Internal Revenue Code was effective retroactively to September 1, 2017, pursuant to 2017 Wis. Act 231.
Tax 11.14 History
History: Cr.
Register, November, 1978, No. 275, eff. 12-1-78; am. (7) (a).,
Register, June, 1983, No. 330, eff. 7-1-83; cr. (2) (c) and am. (10),
Register, July, 1987, No. 379, eff. 8-1-87; cr. (2) (a) 5. and 6., (10), (11) and (14), am. (2) (a), (5) (b), (6) (b) (intro.) and 5., (7) (a) (intro.) and 4. and 5., (8) (a) and (9), renum. (10) and (11) to be (12) and (13) and am.,
Register, March, 1991, No. 423, eff. 4-1-91; am. (2) (c), (3) (b) and (c), (6) (b) 4., r. and recr. (12),
Register, June, 1995, No. 474, eff. 7-1-95; renum. (12), (13) and (14) to be (13), (14) and (15), am. (2) (a) (intro.), cr. (2) (a) 7. and (12),
Register, October, 1997, No. 502, eff. 11-1-97; am. (1) (c), (3) (a) and (b), (5) (b), (6) (a) 2., (b), 3., r. and recr. (2) (a) 1. and 2., cr. (6) (b) 4. c. and (16), r. (2) (a) 3. to 7., (7) (b), (10) (b), (11) (b) and (12) (b) 1., renum. (7) (a) 1. to 6. to be (12) (a) to (f) and am. (12) (d), renum. (8) to (10) (a) to be (7) to (9) and am. (7) (a), (8) and (9), renum. (11) (a) 1. to 3. to be (10) (a) to (c), renum. (12) (a) to be (11) (a) and am., renum. (12) (b) 2. and 3., (13), (14) and (15) to be (11) (b) 1. and 2., (13), (14) and (15) and am. (13) (a), 1. and 3. and (b),
Register, August, 1999, No. 524, eff. 9-1-99;
CR 02-128: am. (6) (a) 2., and (13) (a) (intro.) and (b),
Register July 2003 No. 571, eff. 8-1-03;
EmR0924: emerg. am. (2) (a) (intro.), 1., (b), (c), (5) (a), (6) (a) 1., 2., (b) 2., (7) (a), (11), (12) (intro.), (b) to (f), (13) (a) 1. and (b), cr. (2) (a) 3. and (15) (b), r. and recr. (3), (4), (5) (b) and (16), r. (6) (b) 3. and 5., renum. (6) (b) 4. and (15) to be (6) (b) 3. and (15) (a) and am. (6) (b) 3. (intro.), eff. 10-1-09;
CR 09-090: am. (2) (a) (intro.), 1., (b), (c), (5) (a), (6) (a) 1., 2., (b) 2., (7) (a), (11), (12) (intro.), (b) to (f), (13) (a) 1. and (b), cr. (2) (a) 3. and (15) (b), r. and recr. (3), (4), (5) (b) and (16), r. (6) (b) 3. and 5., renum. (6) (b) 4. and (15) to be (6) (b) 3. and (15) (a) and am. (6) (b) 3. (intro.)
Register May 2010 No. 653, eff. 6-1-10;
CR 10-094: am. (2) (c), (3) (a), (4) (b), (5) (a), (6) (a), (7) (a), (9), (12) (a), r. and recr. (4) (c)
Register November 2010 No. 659, eff. 12-1-10;
CR 12-014: am. (2) (a) 3., (6) (b) 1., (8), (9), (10) (intro.), (13) (b)
Register August 2012 No. 680, eff. 9-1-12;
CR 19-112: am: (2) (b), (16)
Register June 2020 No. 774, eff. 7-1-20;
CR 20-018: am. (12) (d), (16)
Register July 2021 No. 787, eff. 8-1-21; correction in (16) made under s.
35.17, Stats.,
Register July 2021 No. 787.
