Example: A temporary or seasonal business having no fixed location which is frequently moved from city to city may be a greater security risk than one operating continually at a fixed location.
Note: Form S-127 may be obtained from the department's website at www.revenue.wi.gov, any Department of Revenue office, or by writing, emailing, or calling: Wisconsin Department of Revenue, P.O. Box 8901, Madison, WI 53708-8901, DORSpecialProcedures@wisconsin.gov, (608) 266-0833.
Note: Section Tax 11.925 interprets s. 77.61(2), Stats.
Wis. Admin. Code Department of Revenue Tax 11.925
The interpretations in s. Tax 11.925 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The return of deposit provisions in sub. (5) became effective March 13, 1980, pursuant to Chapter 125, Laws of 1979; (b) The $15,000 limit for security deposits became effective October 1, 1985, pursuant to 1985 Wis. Act 29; and (c) The provision to require certified ser- vice providers to submit surety bonds and the provision to allow the secretary of revenue to waive the requirement became effective October 1, 2009, pursuant to 2009 Wis. Act 2.