Wisconsin Administrative Code
Public Service Commission
Chapter PSC 172 - Police and fire protection fee on communications connections
Section PSC 172.07 - Uncollectible amounts, misidentified accounts, and returns

Universal Citation: WI Admin Code ยง PSC 172.07

Current through August 26, 2024

(1) UNCOLLECTIBLE AMOUNTS.

(a) A filer under s. PSC 172.06(1) may claim a deduction for an unpaid fee if all of the following are met:
1. The communications provider or retailer previously reported and remitted the fee to the department.

2. The communications provider or retailer writes off the fee as uncollectible in its books and records.

3. The unpaid fee is eligible to be deducted as a bad debt for federal income tax purposes, regardless of whether the filer is required to file a federal income tax return.

(b) A deduction shall be claimed in the period in which the filer writes off the unpaid fee as uncollectible in its books and records and in which the amount is eligible to be deducted as a bad debt for federal income tax purposes.

(c) If the filer subsequently collects, in whole or in part, any bad debt for which a deduction under par. (a) is claimed, the filer shall include the amount collected in the return filed for the period in which the amount is collected and shall remit the fee with that return.

(2) CUSTOMER RETURNS. A filer under s. PSC 172.06(1) may claim a deduction for a fee that is included in a previously filed return but refunded to the purchaser in cash or in credit. The filer shall claim the deduction on the return for the period in which the refund of the fee is paid.

(3) MISIDENTIFIED ACCOUNT.

(a) A filer under s. PSC 172.06(1) may claim a deduction for a fee that meets all of the following:
1. Was collected from a federal or tribal government account because the filer did not identify it as such after a good faith effort.

2. Was included in a previously filed return but refunded to the purchaser.

(b) The filer shall claim the deduction on the return for the period in which the refund of the fee is paid.

(c) The filer shall keep a record of why the account was misidentified, how it became aware of the account's proper identification, and any actions taken as a result.

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