Wisconsin Administrative Code Department of Revenue
Wisconsin Administrative Code
As I mentioned before, the Wisconsin Administrative Code is a set of rules created by state agencies to implement and clarify state laws. Each agency has its own sections in the code, which provide legal guidance on how laws are applied.
Department of Revenue (DOR)
The Wisconsin Department of Revenue is the state agency responsible for administering Wisconsin’s tax laws and programs. Its rules are part of the Administrative Code.
Purpose of DOR Rules
Taxes: Explains how different taxes (income, sales, property, corporate, etc.) are calculated, reported, and collected.
Credits and Exemptions: Provides details about eligibility for tax credits, exemptions, and deductions.
Procedures: Outlines how taxpayers can file returns, appeal decisions, or request guidance.
Key Areas Covered
Income Tax: Rules for individuals, estates, trusts, and corporations.
Sales and Use Tax: Guidance on what is taxable, exemptions, and reporting requirements.
Property Tax: Rules related to assessment, exemption, and appeals.
Miscellaneous Taxes and Programs: Excise taxes, lottery, and local tax administration.
Legal Effect
DOR rules are legally binding. Taxpayers and businesses must follow them in addition to state statutes.
The rules provide clarity where statutes may be vague, helping prevent disputes and ensure compliance.
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