Combined Reporting Administrative Rules

The department has published administrative rules which provide detailed guidance regarding combined reporting, apportionment, and nexus in order to interpret law changes made in 2009 Acts 2 and 28. These rules have been published in two groups:

Group 1: Combined Reporting Rules (ss. Tax 2.60 to 2.67)

These rules interpret the combined reporting statute itself (s. 71.255, Stats.). This group was originally published on August 8, 2009. Based on public comment, the Department revised these rules and on January 15, 2010, published a revised version. Permanent rules went into effect on May 1, 2010. Attached below are links to a summary of the significant changes made to the version of the emergency rules published on August 8, 2009, and a link to the Wisconsin Administrative Code, Chapter Tax 2.

Summary of Significant Revisions since 8/8/2009 Version
Combined Reporting Permanent Rules (Effective 5/1/2010)

Group 2: Amendments to Previously Existing Apportionment and Nexus Rules

This group consists of amendments to previously existing apportionment and nexus rules. The amendments explain how combined reporting and other provisions of 2009 Acts 2 and 28 affect various apportionment and nexus issues. Emergency rules were published on December 31, 2009. Permanent rules went into effect on July 1, 2010. Attached below are links to the Permanent Rule Order (CR 10-001) and a link to the Wisconsin Administative Code, Chapter Tax 2.

Permanent Rule Order (CR10-001)
Amendments to previously Existing Apportionment and Nexus Rules (Effective 7/1/10)

January 3, 2014