Wisconsin Administrative Code Department of Revenue
Here’s a clear overview of the Wisconsin Administrative Code Chapters under the Department of Revenue (DOR):
📚 Key Chapters of the Wisconsin Admin Code – Tax (DOR)
These chapters, denoted Tax 1–Tax 63, establish the rules and administrative procedures related to Wisconsin’s tax system (regulations.justia.com):
Tax 1: General Administration
Defines how federal income tax provisions apply to Wisconsin filings (regulations.justia.com).
Tax 2: Income Taxation, Returns, Records
Includes rules like nexus (Tax 2.82), which clarify when out-of-state businesses owe Wisconsin income tax (casetext.com, docs.legis.wisconsin.gov).
Tax 3: Income Taxation – Deductions & Exemptions
Tax 4: Motor Vehicle & Aviation Fuel Tax
Tax 6: Public Utility Tax
Tax 7: Fermented Malt Beverages
Tax 8: Intoxicating Liquors
Tax 9: Cigarette Tax
Tax 10: Unclaimed Property
Tax 11: Sales & Use Tax
Governs sales price definitions, exemptions, & marketplace provider rules (regulations.justia.com, docs.legis.wisconsin.gov).
Tax 12: Property Tax
Tax 13: Investment & Local Impact Fund
Tax 14: Homestead Credit
Tax 15: Real Estate Transfer Fee
Tax 16: Local Financial Reporting
Establishes procedures for collecting financial info from municipal entities (regulations.justia.com, law.cornell.edu, docs.legis.wisconsin.gov).
Tax 18: Agricultural Property Assessment
Tax 19: Expenditure Restraint Payments
Tax 20: Lottery & Gaming Credit
Tax 21: Repealed
Tax 61: Retailers
Tax 62: Major Procurements
Tax 63: Nonprofit Organization Retailers
🌐 Where to Find the Rules
Official Wisconsin Legislature Site
The Administrative Code is available chapter-by-chapter, including PDFs and current rule text (regulations.justia.com, docs.legis.wisconsin.gov).
Wisconsin Department of Revenue – Admin Rules
Summaries of proposed and current rules, hearing notices, and amendments (revenue.wi.gov).
Third-party Aggregators
Sites like Justia and Cornell provide structured access by chapter, but may lag official updates (regulations.justia.com).
✅ Getting Started
Identify your topic – Are you focusing on income tax, sales/use tax, property tax, or local government reporting?
Go to the corresponding “Tax X” chapter on the legislature’s site for official text.
Track rule changes via the DOR's Administrative Rules page—especially useful for upcoming amendments or hearings.
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