CR 25-015 Rule Text

Proposed Rule Order

February 24, 2025

STATE OF WISCONSIN

DEPARTMENT OF REVENUE

PROPOSED ORDER OF THE DEPARTMENT OF REVENUE ADOPTING RULES

The Wisconsin Department of Revenue proposes an order to: amend Tax 1.11 (4) (e), 1.12, 2.105, 2.12, 2.89, 2.94, 11.01, 11.04, 11.11, 11.14, 11.32, 11.35, 11.53, 11.535, 11.68, 11.83, 11.945, 11.96, 13.03, 14.04, 14.05, and repeal Tax 2.11, 2.41 (1) (a), 2.502 (4), 2.957, 3.05 relating to income, franchise, excise, sales, and use taxes identified in the 2023 JCRAR Report, or affected by 2023 Wisconsin Acts 12 and 19.

ANALYSIS

The scope statement for this rule, SS 066-23, was approved by the Governor on September 7, 2023, published in Register No. 813A2 on September 11, 2023, and approved by the Secretary of Revenue on September 27, 2023.

Statutes Interpreted:

Tax 1.11 – ss. 70.375 (2) (b), 71.78, 72.06, 77.61 (5), 77.76 (3), 77.79, 78.80 (3) and (4), 139.11 (4), 139.38 (6) and 139.82 (6), Stats.

Tax 1.12 – ss. 71.01 (8r), 71.255 (7) (b), 71.42 (3m), 71.63 (1m) and (5m), 71.65 (3) (a), 73.029, 77.58 (1m), 77.61 (14), 77.96 (5m), 78.12 (5), 78.55 (5m), 139.01 (5m), 139.30 (8m) and 139.75 (5m), Stats.

Tax 2.105 – ss. 71.255 (1) and (7), 71.75 (2), 71.76, 71.77 (2) and (7) and 77.96 (4), Stats.

Tax 2.11 – ss. 71.26 (2), 71.28 (3) and 71.34 (1k) (e), Stats.

Tax 2.12 – ss. 71.255 (1), (4), and (7), 71.30 (4), 71.738 (2m), 71.74, 71.75, 71.76, 71.77, 71.80 (18) and 77.96 (4), Stats.

Tax 2.41 – ss. 71.04 (4) and 71.25 (6), Stats.

Tax 2.502 – ss. 71.04 (8) (b) and (c) and 71.25 (10) (b) and (c), Stats.

Tax 2.89 – ss. 71.09 (9), 71.255 (7), and 71.29 (5), Stats.

Tax 2.94 – s. 71.05 (1) (a), Stats.

Tax 2.957 – ss. 71.05 (6) (b) 47., 71.28 (9s), and 71.47 (9s), 2019-20 Stats.

Tax 3.05 – ss. 71.05 (6) (b) 47m., 71.26 (1) (h), and 71.45 (1) (c), Stats.

Tax 11.01 – ss. 77.51 (3r), 77.58, 77.75, 77.982 (2), and 77.9941 (4), Stats.

Tax 11.04 – ss. 77.51 (2) and (14), 77.54 (9a), (9m), (26), (41), (62m), and (65) and 77.55 (1), Stats.

Tax 11.11 – s. 77.54 (26), Stats.

Tax 11.14 – ss. 77.52 (13) to (17), 77.53 (10) to (13), 77.54 (9a) and (9g), 77.60 (13), and 77.77 (3), Stats.

Tax 11.32 – ss. 77.51 (12m) (a) (intro.) and 2., 3. and 4., (b) 1., 5., 7. and 8. and (c), (15a), (15b) (a) (intro.), 2., 3., and 4., (b) 1., 5., 7. and 8. and (c), 77.54 (8), 77.585 (7), and 77.61 (3m), Stats.

Tax 11.35 – ss. 77.51 (9) and 77.54 (7m), Stats.

Tax 11.53 – ss. 73.03 (38) and (50), 77.51 (9), 77.52 (1), (7), (9), (11), (12), and (19), 77.54 (7), 77.58, and 77.61 (2), Stats.

Tax 11.535 – s. 73.03 (38), Stats.

Tax 11.68 – ss. 77.51 (2), (12m) (b) 7., (12t), (14) (intro.), (15a) (b) 1. and 4., (15b) (b) 7., 77.52 (2) (a) 10., 11., and 20. and (2m), 77.53 (1), 77.54 (5) (d), (6) (am) 1., 4., and 5., (9m), (26), (26m), (31), (41), (60), (62m), and (65), 77.71 (3), and 77.77 (3), Stats.

Tax 11.83 – ss. 77.51 (7m), (13) (am), (14) (j), and (15b) (b) 6., 77.52 (1), (2) (a) 10. and 13m., and (15), 77.53 (1), (1m), (16), (17), and (18), 77.54 (5) (a), (c) and (d), (7) and (22b), 77.56 (2) and (3), 77.61 (1), 77.71 (2) and (4), and 77.73, Stats.

Tax 11.945 – ss. 77.51 (11d) and 77.522, Stats.