Section Tax 11.01 - Sales and use tax, local exposition tax, and premier resort area tax return forms(1) FORMS. For filing sales and use tax, local exposition tax, and premier resort area tax returns, the following forms shall be used: (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.(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.(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.(d) Form DT 1556. A department of transportation form for occasional and dealer sales of aircraft.(e) Form 9400-193. A department of natural resources form for occasional and dealer sales of boats.(f) Form 9400-210. A department of natural resources form for occasional and dealer sales of snowmobiles.(g) Form 9400-376. A department of natural resources form for occasional and dealer sales of all-terrain vehicles and utility terrain vehicles. (gm) Form 9400-609. A department of natural resources form for occasional and dealer sales of off-highway motorcycles.(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.(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.(2) FILING RETURNS. (a) Forms required to be filed shall be submitted by one of the following means:1. Mailing them to the address specified by the department on the forms or in the instructions.2. Delivering them to the department or to the destination that the department prescribes.3. Filing them electronically as prescribed by the department.(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. (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. (br) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin local exposition tax purposes to file its local exposition tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first local exposition 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.(c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following: 1. Requests the waiver in writing. Note: Written requests should be e-mailed to DORWaiverRequest@wisconsin.gov, faxed to (608) 267-1030, or addressed to eFile Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949.
2. Clearly indicates why the requirement causes an undue hardship.(d) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:1. Unusual circumstances that may prevent the person from filing electronically. Example: The person does not have access to a computer that is connected to the internet.
2. Any other factor that the secretary determines is pertinent.Wis. Admin. Code Department of Revenue § Tax 11.01
Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (a), r. (1) (d), cr. (1) (m), Register, January, 1983, No. 325, eff. 2-1-83; r. and recr., Register, March, 1991, No. 423, eff. 4-1-91; r. (1) (e), renum. (1) (f) to (i) to be (1) (e) to (h), Register, January, 1992, No. 433, eff. 2-1-92; am. (1) (b), cr. (1) (i), (j) and (k), Register, October, 1997, No. 502, eff. 11-1-97; CR 01-143: am. (1) (b), r. (1) (c), (d), (e) and (h), renum. (1) (f), (g), (i), (j) and (k) to be (1) (c) to (g) and am. (1) (d), r. and recr. (2) Register July 2002 No. 559, eff. 8-1-02; CR 10-093: am. (title), (1) (intro.), (a), (b), (c), (2) (a) 3., (b), (c) (intro.), (d) (intro.), 1., cr. (1) (h), (i), (2) (bg), (br) Register November 2010 No. 659, eff. 12-1-10; correction in (1) (a) made under s. 13.92(4) (b) 7, Stats., Register November 2010 No. 659.Amended by, CR 16-053: am. (1) (g) Register June 2018 No. 750, eff. 7/1/2018Amended by, CR 19-112: cr. (1) (gm) Register June 2020 No. 774, eff. 7/1/2020Amended by, correction in (2) (c) 1. (Note) made under s. 35.17, Stats., Register July 2021 No. 787, eff. 8/1/2021Section Tax 11.01 interprets ss. 77.51(3r), 77.58, 77.75, 77.982(2), and 77.9941(4), Stats.