Wisconsin Streamlined Sales Tax Emergency Rules and Permanent Rule Order

The links below contain the emergency rule order drafted by the Wisconsin Department of Revenue and the permanent rule order to reflect the statutory changes made to conform Wisconsin's sales and use tax laws to the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA). The emergency rule order is effective October 1, 2009 and the permanent rule order was effective June 1, 2010.

Wisconsin Streamlined Sales Tax Emergency Rules - Chapter Tax 11
Wisconsin Streamlined Sales Tax Permanent Rule Order - Chapter Tax 11 (CR 09-090)

Information about specific changes made in the above emergency rules and permanent rule order can be found on the following pages:

• Grocers Guidelist (Section Tax 11.51) - Pages 96 - 107 (Emergency Rules) and Pages 122 - 135 (Permanent Rule Order).
• Prepared food, food ingredients and soft drinks (Section Tax 11.87) - Pages 174 to 179 (Emergency Rules) and Pages 217 - 223 (Permanent Rule Order).
• Medical related information (Sections Tax 11.08, 11.09, 11.17 and 11.45) - Pages 12 - 22; 42 - 44; and 82 - 87 (Emergency Rules) and Pages 17 - 27; 51 - 54; and 105 - 111 (Permanent Rule Order).
• Leases and Rentals (Section Tax 11.29) - Pages 56 - 61 (Emergency Rules) and Pages 70 - 79 (Permanent Rule Order).
• Sourcing Transactions (Section Tax 11.945) - Pages 186 - 190 (Emergency Rules) and Pages 232 - 237 (Permanent Rule Order).
• Telecommunications Services (Section Tax 11.66) - Pages 125 - 134 (Emergency Rules) and Pages 157 - 167 (Permanent Rule Order).
• Bundled Transactions (Section Tax 11.985) - Pages 194 - 197 (Emergency Rules) and Pages 242 - 246 (Permanent Rule Order).

Last updated May 31, 2011