For the purposes of s. 422.310(1) (b) and (2), Stats., charges or fees assessed by a creditor, including a loan arranger, for checking tax return information, data entry of the tax return information, and costs of transmitting the tax return by computer modem are included in the charges and fees for electronically filing an income tax return.
Wis. Admin. Code Department of Financial Institutions DFI-WCA 1.356