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Wisconsin sales tax notices

Got a letter from the Wisconsin Department of Revenue (DOR)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Wisconsin Department of Revenue (DOR) (opens in a new tab)

Disagree with a notice?

Appeal a Notice of Amount Due (including estimated amounts, late filing fees, negligence penalties, and underpayment interest) by writing to DOR, either online through My Tax Account or by mail or fax. Explain why you disagree, attach supporting documents, and put your account number, letter ID, and tax period on everything. After DOR, further appeals go to the Wisconsin Tax Appeals Commission. You cannot appeal regular or delinquent interest, collection fees, or refunds applied to other debts.

Deadline: 60 days from receipt of the notice. If you do not appeal within 60 days, the notice becomes final.

Source: Wisconsin Department of Revenue (DOR) (opens in a new tab)

Failure to file

The authority has no return on record for a period it expects one, often because an account is open but filings stopped.

Failure to file

Notice of Estimated Tax (estimated assessment)

DOR sends an estimated assessment when a required return, such as a sales and use tax return, is not filed. Once you file the missing returns, DOR adjusts the estimate to the correct amount of tax, interest, penalties, and fees.

Why you got it

  • A sales and use tax return was not filed for a period, including periods with no tax due
  • A seller's permit is still open after the business stopped making sales

What to do

  1. Check whether a return was actually required for the period. If not, contact DOR using the details on the notice
  2. File the missing returns. Acceptable returns replace the estimate with the correct tax, interest, penalties and fees
  3. Pay the tax shown on the returns, or ask DOR about a payment plan
  4. If you disagree with the estimate, a late filing fee or a negligence penalty, appeal within 60 days of receiving the notice and explain why. Regular and delinquent interest cannot be appealed

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: DOR Delinquent Taxpayers Listing (opens in a new tab)

Balance due

A bill for tax, penalty, or interest the authority says is unpaid.

Balance due

Notice of Amount Due

A bill showing an amount owed after DOR changed a return or account. It becomes final if it is not appealed within 60 days.

Why you got it

  • DOR adjusted the tax on a sales and use tax return
  • An audit or estimated assessment resulted in tax due

What to do

  1. Check the notice against your return and records
  2. Pay the tax by the due date through My Tax Account or with the voucher, or request a payment plan using the letter ID if you cannot pay in full
  3. If you disagree with the changes, a late filing fee or a negligence penalty, file a written appeal within 60 days of receiving the notice (My Tax Account, File/Pay/View Returns, Appeal). Regular and delinquent interest cannot be appealed
  4. Alternatively, pay in full by the due date and later file a claim for refund

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: Pay by the due date on the notice; appeal within 60 days of receiving the notice

Source: Publication 506, Taxpayers' Appeal Rights (opens in a new tab)

Audit

A request for records or notice that the authority is examining your returns.

Audit

Field audit letter / Notice of Proposed Audit Report

A field audit starts with a letter saying your returns were selected for review, which tax types and periods are included, and how to contact the auditor. At the end, you receive a proposed audit report and a Notice of Proposed Audit Report to sign, saying whether you agree.

Why you got it

  • Your sales and use tax returns were selected for a field audit

What to do

  1. Call the auditor to schedule the first meeting. DOR's first contact is never by email or phone
  2. If you want a representative, give the auditor Form A-222 (Power of Attorney)
  3. Provide the records requested, in electronic format if the auditor asks
  4. Sign the Notice of Proposed Audit Report to show whether you agree or disagree. If you disagree, talk to the auditor, and appeal the final notice in writing if needed

Response window: Notice of Proposed Audit Report: generally sign and return within 30 days

Source: Publication 501, Field Audit of Wisconsin Tax Returns (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Notice of hearing to show cause (seller's permit revocation)

DOR can revoke a seller's permit if you do not file returns, do not pay taxes when due, or do not deposit required security. Before revoking, it notifies you of a hearing to show cause why the permit should not be revoked.

Why you got it

  • Unfiled sales and use tax returns
  • Unpaid sales and use tax
  • Not making a required security deposit

What to do

  1. File all missing returns and pay the tax owed, or contact DOR about a payment plan
  2. Respond to or attend the show-cause hearing as the notice directs
  3. Do not make retail sales after a revocation. Doing so can lead to criminal prosecution

Source: Publication 201, Wisconsin Sales and Use Tax Information (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Bank levy notice / delinquent tax warrant

Once a debt is delinquent, DOR can send a levy notice to your bank to hold and take funds, garnish wages, and file a tax warrant. A warrant acts as a public lien on your property.

Why you got it

  • An assessment's due date passed and appeal rights expired without payment
  • No payment plan or other arrangement was made

What to do

  1. Pay the balance right away, or request a payment plan (a $20 fee applies)
  2. Contact the Compliance Bureau at (608) 266-7879 or DORCompliance@wisconsin.gov
  3. If the debt is based on estimates, file acceptable returns quickly. DOR may amend the levy if you owe less

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: DOR Delinquent Tax (opens in a new tab)

Ask for penalty relief

Penalties on a Wisconsin notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Appeal of a notice or bill (late filing fee, negligence penalty)

  1. You can pay the part you agree with, or the full amount as a deposit to stop interest while the appeal is reviewed
  2. Appeal within 60 days of receiving the notice: in My Tax Account, choose the tax account, then File/Pay/View Returns, then Appeal
  3. Or mail or fax a signed letter with your account number, letter ID, tax period and the first page of the notice
  4. Clearly explain why the fee or penalty should not apply and attach supporting documents

Interest: Underpayment interest can be appealed; regular and delinquent interest cannot

Source: Appeal a Notice or Bill | Wisconsin Department of Revenue (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Wisconsin sales tax guide.

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