Electronic Filing Mandate Notice to Businesses

As part of the Wisconsin Department of Revenue's (DOR) efforts to become more efficient and increase electronic filing, DOR is mailing a mandate letter notifying businesses of their requirement to file their sales and use tax returns (Form ST-12) by electronic means. A number of businesses will also be notified of their requirement to file their withholding tax return (Form WT-7-Employer Annual Reconciliation of Wisconsin Income Tax Withheld from Wages) by electronic means. Businesses are encouraged to pay any tax due by electronic means through direct debit/withdrawal, ACH Credit or by credit card. Between June and September, approximately 110,000 letters will be mailed to businesses who still file paper ST-12 and WT-7 returns. The mailing will include the early monthly, monthly, quarterly and annual sales and use tax filers.

The Wisconsin Administrative Code provides that DOR may require any sales and use tax return (Form ST-12) and any withholding tax return (Form WT-7) be filed by electronic means (Rule Tax 11.01(2)(b) and Rule Tax 2.04(2)(de)). There are provisions to request a waiver if the requirement to electronically file causes an undue hardship. The addresses to request a waiver are provided within the mandate letter.

Businesses have a number of choices for e-file and e-pay found at www.revenue.wi.gov, such as through the department's new My Tax Account online application, TeleFile, or the e-file transmission process.

Last updated June 18, 2009