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The Circuit Court of Dane County overruled a previous decision that a sale of software was exempt as a custom program. The court found that the software did not qualify for an exemption primarily due to the fact that the vendor of the program did not modify it to an extent that it would be considered custom software. The company still has a chance to appeal the decision. (Dept. of Revenue v. Menasha Corp.)


In Publication 207, Wisconsin presents information regarding the classification of certain products and services typically provided by contractors. Among other things, the publication clarifies that computer cabling is a part of communications equipment, retaining walls are real property regardless of whether or not they are decorative, and underground piping at a service station qualifies as tangible personal property. Additional information in the publication clarifies details of the exemption that applies to materials used to construct real property for a Native American Tribe on its reservation. (Publication 207, Wisconsin Department of Revenue, September 7, 2004)


As of January 1, 2005, licensed motor vehicle dealers will pay the use tax rate (5%, 5.1%, 5.5%, or 5.6%) on $122 instead of $118. The change is based on the annual percentage change in the Consumer Price Index, which was 3.27% for the period of July 1, 2003 to June 30, 2004, determined by the U.S. Department of Labor. (Sales and Use Tax Report 2-04, September 2004)


Wisconsin forms S-214, S-214a, S-214b, S-215, S-216, S-219, and S-221 are now obsolete. These forms will be replaced with information from Publication 229, Brackets for Collecting Wisconsin Sales or Use Tax on Retail Sales, available at (Sales and Use Tax News E-mail, Wisconsin Department of Revenue, April 13, 2004.)


This year Wisconsin has developed alternative methods to the electronic filing requirement to assist tax registrants who face filing hardships, (i.e. no means to electronically or additional workload entering data into SIP that was already in their sales tax software). Three methods have been established: Sales Internet Process, File Transmission, and Sales TeleFile. Additionally, the Department of Revenue is now able to accept Electronic Funds Transfer (EFT) payments for sales and use tax Notices of Amount Due and Business Tax Registration (BTR) fees. Previously only payments for tax due on sales and use tax returns were allowed through EFT. (Wisconsin Department of Revenue Sales and Use Tax Report, March 2004)



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