1. (1) Forms. The department shall provide official forms for filing cigarette and tobacco products reports, tax returns, and refund claims. Except as approved by the department, reports, tax returns, and refund claims may only be filed using these official forms.

   Note: The official forms for filing cigarette reports, tax returns, and refund claims are available on the department’s web site at https://www.revenue.wi.gov/Pages/Form/CigTobVapeForms.aspx. The official forms for filing tobacco products reports, tax returns, and refund claims are available on the department’s web site at https://www.revenue.wi.gov/Pages/Form/CigTobVapeForms.aspx.

2. (2) Filing forms.

   1. (a) Forms filed with the department shall be submitted as prescribed by the department or by one of the following means:

      1. 1. Mailing them to the address specified by the department on the forms or in the instructions.
      2. 2. Delivering them to the department or to the destination that the department prescribes.
      3. 3. Filing them electronically by means prescribed by the department.

   2. (c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

      1. 1. Requests the waiver in writing.

         Note: Written requests should be e-mailed to DORExciseTaxpayerAssistance@wisconsin.gov, faxed to (608) 261-7049, or addressed to Wisconsin Department of Revenue, Excise Tax Unit — Mail Stop 5-107, PO Box 8900, Madison WI 53708-8900.

      2. 2. Clearly indicates why the requirement causes an undue hardship.

   3. (d) In determining whether the requirement to file electronically causes an undue hardship, the secretary of revenue may consider the following factors:

      1. 1. Unusual circumstances that may prevent the person from filing electronically.

         Example: The person does not have access to a computer that is connected to the internet.

      2. 2. Any other factor that the secretary determines is pertinent.

         Note: Section Tax 9.001 interprets ss. 139.30 (4m) and 139.75 (4m), Stats.

History

History: CR 10-093: cr. Register November 2010 No. 659, eff. 12-1-10; CR 21-085: am. (2) (a) (intro.), r. (2) (b) Register August 2022 No. 800, eff. 9-1-22.