LRB-4289/1
JS:skg:mkd
1995 - 1996 LEGISLATURE
October 10, 1995 - Introduced by Representatives Ward, Gard, Kaufert, Wilder,
Goetsch, Porter, Musser, Kelso, Albers, Olsen, Owens, Hahn, Kreibich,
Schneiders, Duff, Ladwig, F. Lasee, Seratti, Ainsworth, Silbaugh,
Grothman, Ott, Jensen and Kreuser, cosponsored by Senators Rude, Zien,
Darling, Huelsman and
Fitzgerald. Referred to Committee on Ways and
Means.
AB611,1,2
1An Act to amend 77.61 (14) of the statutes;
relating to: timely filing of sales tax
2and use tax documents and payments.
Analysis by the Legislative Reference Bureau
Under current law, sales tax and use tax documents and payments are filed on
time if they are mailed in a properly addressed envelope, if the postage is paid, if the
envelope is postmarked before midnight of the due date and if they are received by
the department of revenue within 5 days after the due date. This bill discontinues
the last of those requirements.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB611, s. 1
3Section
1. 77.61 (14) of the statutes is amended to read:
AB611,1,84
77.61
(14) Documents and payments required or permitted under this
5subchapter are timely furnished, filed or made if they are mailed in a properly
6addressed envelope with the postage duly prepaid
,
and if the envelope is postmarked
7before midnight of the due date
and if the document or payment is received by the
8department within 5 days after the prescribed date.
AB611,2,2
1(1) This act first applies to documents and payments that are due on the
2effective date of this subsection.
