Individual Income Tax
Conduit Revenue Bonds
- What are "conduit revenue bonds"?
- What conduit revenue bonds have been issued and is the interest from the bonds exempt from Wisconsin tax?
- What are conduit revenue bonds?
Bonds or notes issued, by a commission (organized under sec. 66.0304, Wis. Stats.) that consists of government agencies, to fund certain projects.
- What conduit revenue bonds have been issued and is the interest from the bonds exempt from Wisconsin tax?
A commission (entity created by two or more political subdivisions, which contract with each other under sec. 66.0301(2) or 66.0303(2), Wis. Stats.) is required to notify the Department of Revenue when a bond is issued. Below is a summary of bonds issued and the tax status of interest from the bonds.
| Date Issued | Title of Bond | CUSIP Numbers | Interest Exempt from Wisconsin Tax |
|---|---|---|---|
| 12/15/2010 | Educational Facility Revenue Bond (Chaminade High School Project), Series 2010 | N/A | No |
| 12/15/2010 | Fixed Rate Revenue Bonds, Series 2010A (Central Wisconsin Electric Cooperative) | 976831 AK3 976831 AL1 976831 AM9 976831 AN7 976831 AP2 976831 AQ0 976831 AR8 976831 AS6 976831 AT4 |
No |
| 12/15/2010 | Fixed Rate Revenue Bonds, Series 2010A (Adams-Columbia Electric Cooperative) | 976831 AA5 976831 AB3 976831 AC1 976831 AD9 976831 AE7 976831 AF4 976831 AG2 976831 AH0 976831 AJ6 |
No |
| 01/11/2011 | Public Finance Authority Charter School Revenue Bonds (Highline Academy Charter School Project) Series 2011A and Taxable Series 2011B | 74441 GAA4 74441 GAB2 74441 GAC0 74441 GAD8 |
No |
| 02/25/2011 | $11,450,000 Variable Rate Multifamily Housing Revenue Refunding Bonds, Series 2011 (Kendall Court Apartments Project) | 74441X AA7 | No |
| 03/07/2011 | $11,275,000 Variable Rate Multifamily Housing Revenue Refunding Bonds, Series 2011 (Lindsey Terrace Apartments Project) | 74441X AB5 | No |
| 05/10/2011 | Public Finance Authority Charter School Revenue Bonds (Kennesaw Charter School Project), Series 2011A and Taxable Series 2011B | 744396 AC6 744396 AD4 744396 AE2 744396 AA0 744396 AB8 |
No |
| 05/25/2011 | Glenridge on Palmer Ranch, Inc. Proj Series 2011A, B, C | 74442D AF9 | No |
| 06/21/2011 | Education Revenue Bond | 74442E AA8 74442E AB6 74442E AC4 |
No |
| 08/23/2011 | Public Finance Authority Student Housing Revenue Bonds (Provident Group - Stanhope Properties L.L.C. Project), Series 2011A-1 and 2011A-2 | No | |
| 8/23/2011 | Public Finance Authority Taxable Student Housing Revenue Bonds (Provident Group - Stanhope Properties L.L.C. Project), Series 2011A-3 and 2011A-4 | No | |
| 08/23/2011 | Public Finance Authority Subordinate Student Housing Revenue Bonds (Provident Group - Stanhope Properties L.L.C. Project) Series 2011B | 74439Y AA9 | No |
| 08/23/2011 | Public Finance Authority Junior Subordinate Student Housing Revenue Bonds (Provident Group - Stanhope Properties L.L.C. Project), Series 2011C-1 | No | |
| 08/23/2011 | Public Finance Authority Taxable Junior Subordinate Student Housing Revenue Bonds (Provident Group - Stanhope Properties L.L.C. Project), Series 2011C-2 | No | |
| 09/22/2011 | Public Finance Authority Taxable Variable Rate Demand Revenue Bonds (CSU Housing) | 976831 AW7 |
No |
| 09/28/2011 | Public Finance Authority Multifamily Housing Revenue Bonds, Series 2011 | 74441XAC3 | No |
| 11/07/2011 | Public Finance Authority Midwestern Disaster Area Revenue Bond, Series 2011 (DeForest Property Group LLC Project) | No | |
| 11/23/2011 | Total Public Finance Authority Industrial Development Revenue Bonds (Nordic Project), Series 2011A and 2011B | N/A | No |
| 02/15/2012 | Public Finance Authority Var. Rate Rev. Bonds, Ser. 2012 (Lutheran Social Services) | 74442PAA3 | No |
| 05/14/2012 | Public Finance Authority Development Revenue Bonds, Series 2012A and 2012B (Wingra Clinic Project) | N/A | No |
| 06/05/2012 | Multifamily Rental Housing Revenue Bonds | 74442HAE3 | No |
| 06/13/2012 | Revenue Bonds (Searstone CCRC Project) Series 2012 | 976831 AZO | No |
| 06/29/2012 | Charter School Revenue Bonds (Explore Knowledge Foundation Project) Series 2012A and 2012B | 744396 AF9 744396 AG7 744396 AH5 |
No |
| 08/21/2012 | Public Finance Authority Midwestern Disaster Area Bonds Series 2012A and B (Miller & Sons Project) | N/A | No |
| 08/30/2012 | Educational Facilities Refunding Revenue Bond, Series 2012A and 2012B (Northwest University) | N/A | No |
| 09/12/2012 | Public Finance Authority Revenue Bonds (Las Ventanas Retirement Community Project) Series 2012A-1, 2012A-2, 2012B-1, 2012B-2, 2012C-1 | 74442PAB1 74442PAC9 74442PAD7 74442PAE5 74442PAH8 |
No |
| 09/13/2012 | Airport Facilities Revenue and Refunding Bonds (TrIPs Obligated Group), Series 2012B, C, D, E, F, and G | 74443C AA1 74443C AB9 74443C AC7 74443C AD5 74443C AE3 74443C AF0 74443C AG8 74443C AH6 74443C AJ2 74443C AK9 74443C AL7 |
No |
| 10/04/2012 | Public Finance Authority Educational Facility Revenue Bonds (Horizon Academy West Charter School Project) Series 2012 | 74443D AB7 | No |
| 10/09/2012 | Public Finance Authority Charter School Revenue Bonds (Voyager Foundation, Inc. Project) Series 2012A and Series 2012B | 744396 AM4 744396 AN2 744396 AK8 744396 AL6 |
No |
| 12/13/2012 | Public Finance Authority Revenue Bonds (Roseman University of Health Sciences Project) Series 2012 | 74442P AK1 74442P AL9 74442P AM7 |
No |
| 12/13/2012 | Public Finance Authority Multifamily Housing Mortgage Revenue Bonds | 74443F ACO | No |
| 12/19/2012 | Educational Facility Revenue Bonds (Cottonwood Classical Preparatory School Project) Series 2012A | 74443D AC5 74443D AD3 74443D AE1 |
No |
| 12/19/2012 | Taxable Educational Facility Revenue Bonds (Cottonwood Classical Preparatory School Project) Series 2012B | 74443D AF8 | No |
| 03/19/2013 | Airport Facilities Revenue and Refunding Bonds (AFCO Investors II Portfolio), Series 2013 | 74443C AN3 | No |
| 05/01/2013 | Public Finance Authority Revenue Refunding Bond (Rehoboth Christian School Association Project) Series 2013 | N/A | No |
| 05/23/2013 | Public Finance Authority Multifamily Rental Housing Revenue Bonds | 74442H AH6 | No |
| 05/29/2013 | Multifamily Housing Revenue Bonds, Series 2013A and A-T | 74441X AG4 (A-T) 74441X AF6 (A; last maturity) |
No |
| 05/31/2013 | Public Finance Authority Educational Facilities Revenue Refunding Bond (Johnson C. Smith University), Series 2013 | N/A | No |
| 05/31/2013 | Public Finance Authority Educational Facilities Revenue Refunding Bond (Southeastern Baptist Theological Seminary), Series 2013 | N/A | No |
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2772
Fax: (608) 267-1030
Email Additional Questions
Last updated July 15, 2013