Tax 11.002(3)(am)(am) A person required to have a consumer’s use tax registration certificate or required to register for local exposition district taxes shall register using the method described in par. (a) 1. or 2. Tax 11.002 NoteNote: The online registration system and Form BTR-101 are available on the Department’s web site at: http://www.revenue.wi.gov/forms/sales/index.html. Form BTR-101 may also be obtained by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone (608) 266-2776. Tax 11.002(4)(4) Review and action by department. The department shall review and make a determination on an application for a seller’s permit or use tax certificate described in sub. (2) within 15 business days from the day the application is received by the department. For this purpose, a determination is made on the day whichever of the following events occurs first: Tax 11.002(4)(a)(a) The approved permit is mailed by the department to the applicant. Tax 11.002(4)(b)(b) The department mails notification to the applicant that security is required or that the application is incomplete or incorrect, or more information is needed. The 15-day period shall reapply from the day all information necessary to make a determination, including payment of a required fee, or payment of security is received by the department. Tax 11.002(4)(c)(c) A notification of denial of the application with explanation for the denial is mailed by the department to the applicant. Tax 11.002 HistoryHistory: Cr. Register, August, 1985, No. 356, eff. 9-1-85; am. (2) (a), (3), and (4) (intro.), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), (2) (c), (3), (4) (a) and (b), cr. (2) (d), Register, October, 1997, No. 502, eff. 11-1-97; EmR0924: emerg. am. (1), (2) (a) and (d), renum. (3) to be (3) (a) (intro.) and am., cr. (3) (a) 1., 2. and (b), eff. 10-1-09; CR 09-090: am. (1), (2) (a) and (d), renum. (3) to be (3) (a) (intro.) and am., cr. (3) (a) 1., 2. and (b) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) (d), (3) (a) (intro.), cr. (3) (a) 3., (am) Register November 2010 No. 659, eff. 12-1-10; CR 20-027: am. (3) (a) 3. Register July 2021 No. 787, eff. 8-1-21. Tax 11.01Tax 11.01 Sales and use tax, local exposition tax, and premier resort area tax return forms. Tax 11.01(1)(1) Forms. For filing sales and use tax, local exposition tax, and premier resort area tax returns, the following forms shall be used: Tax 11.01(1)(a)(a) Form MV-1. A department of transportation form for occasional and dealer sales of motor vehicles, recreational vehicles as defined in s. 340.01 (48r), Stats., trailers, and semi-trailers. Tax 11.01(1)(b)(b) Form S-012. Also called form ST-12. The monthly, quarterly, or annual return used to report state, county, and stadium taxes by persons holding a Wisconsin seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate. This form is also used to file refund claims or report additional taxes for prior periods. Tax 11.01(1)(c)(c) Form SU-050. Also called form UT-5. For consumers other than persons holding a Wisconsin seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate. Tax 11.01(1)(d)(d) Form DT 1556. A department of transportation form for occasional and dealer sales of aircraft. Tax 11.01(1)(e)(e) Form 9400-193. A department of natural resources form for occasional and dealer sales of boats. Tax 11.01(1)(f)(f) Form 9400-210. A department of natural resources form for occasional and dealer sales of snowmobiles. Tax 11.01(1)(g)(g) Form 9400-376. A department of natural resources form for occasional and dealer sales of all-terrain vehicles and utility terrain vehicles. Tax 11.01(1)(gm)(gm) Form 9400-609. A department of natural resources form for occasional and dealer sales of off-highway motorcycles. Tax 11.01(1)(h)(h) Form EX-012. The return used to report local exposition taxes. This form is also used to file refund claims or report additional taxes for prior periods. Tax 11.01(1)(i)(i) Form PRA-012. The return used to report premier resort area taxes. This form is also used to file refund claims or report additional taxes for prior periods. Tax 11.01(2)(a)(a) Forms required to be filed shall be submitted by one of the following means: Tax 11.01(2)(a)1.1. Mailing them to the address specified by the department on the forms or in the instructions. Tax 11.01(2)(a)2.2. Delivering them to the department or to the destination that the department prescribes. Tax 11.01(2)(b)(b) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its sales and use tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first sales and use tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically. Tax 11.01(2)(bg)(bg) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its premier resort area tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first premier resort area tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.