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.