Wisconsin – Bill Introduced Requires Sellers to Provide Itemized Statements

SALT Report 3173 – Wisconsin Legislature introduced a bill, SB 364 (2013), which “if the total amount of a person’s sales of tangible personal property and taxable services to customers in this state exceeds $50,000 during the year, not including occasional sales, and the person is not required to collect the sales and use tax imposed on such sales, the person must provide an itemized statement to each customer in this state of the sales made to that customer.”  The bill also states, “a person who is required to provide itemized statements to customers may as provided under subd. 1. may, instead, provide to the department a summary of all of the person’s sales to customers in this state that includes the name and address of each such customer.”

If passed, the effective date of this legislation is January 1, 2014.

For Further Information:

Wisconsin SB 364 2013