Sales Tax State Activity Update - February 2004

Separate Redetermination Petitions Required in Wisconsin

Effective December 1, 2003, a separate petition for redetermination must be filed for each notice of action issued by the Wisconsin Department of Revenue.

For example, the Washington DOR would deny five petitions for redetermination of five unrelated parties but the same issue. Five separate petitions for review must be filed. A separate filing fee must accompany each petition for review as well.

Each person who takes exception to the Department of Revenue’s decision by the same notice of action may file a single petition for review. For example, a corporation and its subsidiary had one petition for redetermination denied by the DOR on similar issues. Both corporations may file one petition for review with the commission and pay a single filing fee.

(Rule TA1.15(2)m, added November, 2003) 02/04

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