Wisconsin Electronic Commerce Taxation

Statutes

• Assembly Bill 236, history of AB 236 relating to a sales and use tax exemption for providing access to, or use of, the Internet (to amend 77.51 (21m).
• Wisconsin Statutes § 808 (.03)(b) the provisions contained within Public Law 86-272 govern whether activities are nexus-creating for all sales of tangible peronalty, as well as the taxability of services and intangibles.
• Wisconsin Statutes 1993-94, § 77.51 (17m) Internet access charges.
• Wisconsin Statutes 1993-94, § 77.51 (21m) Internet access charges.
• Wisconsin Statutes 1993-94, § 77.52 (2)(a)(10) Internet access charges.

• A Silicon Valley Tea Party, Milwaukee Business Journal (August 3, 1998),
• Not If, But When, For Taxes on Electronic Commerce, Milwaukee Business Journal (January 5, 1998).
• Vertex Inc. Tax Cybrary - Wisconsin
• Wisconsin is America's Technology State, Gov. Thompson press release (November 5, 1997).