Wisconsin Administrative Code
Department of Revenue
Chapter Tax 6 - Public Utility Taxation
Section Tax 6.40 - Waste treatment facilities - industrial/utility
Universal Citation: WI Admin Code ยง Tax 6.40
Current through August 26, 2024
(1) STATUTE. The exemption for a waste treatment facility otherwise taxable under s. 76.13, Stats., is contained in s. 76.025(1), Stats.
(2) APPROVAL.
(a) Requests for approval by public utilities
subject to taxation under s.
76.13,
Stats., for each waste treatment facility shall be made by completing the form
entitled "Report of Exempted Waste Treatment Facility-Utility". All actual
costs of purchase or construction of the facility must be reflected on this
form. The completed form is due January 15 of each year and is to be filed
annually except in years subsequent to purchase or construction where no
capital changes have occurred to the waste treatment facility, in which case a
summary sheet may be submitted for these facilities. For good cause shown upon
application by the applicant, the department may grant an extension of time not
exceeding 120 days in which to file the application form.
(b) The completed form "Report of Exempted
Waste Treatment Facility-Utility" should be sent to the Division of State and
Local Finance.
Note: The address for mailing the application form is Wisconsin Department of Revenue, Division of State and Local Finance, PO Box 8971, Madison WI 53708-8971.
(c) Tentative approval for sales tax purposes
may be obtained from the department by applying to the department at any time
prior to January 15. Qualifying for the exemption under s.
70.11(21) (am), Stats., will result in qualifying for
the exemption under s.
77.54(26),
Stats. The request for a tentative approval should include all of the
following:
1. A complete description of the
function and operation of the facility.
2. A statement as to why the facility meets
the definition of a waste treatment facility under sub. (3).
3. The estimated costs of all components of
the facility.
(d) The
approval of a waste treatment facility pursuant to par. (a) or (c), constitutes
approval of the function of the facility only. The components and costs of the
facility are subject to verification by the department and local units of
government. Also, any approval is subject to the department verifying that the
actual operation of the facility is consistent with the description provided in
the request for exemption.
(3) INDUSTRIAL WASTE TREATMENT FACILITY EXEMPTION.
(a) The words "waste," "treatment"
and "facility" are deemed to have the following meanings:
1. "Facility" means tangible property that is
built, constructed or installed as a unit so as to be readily identifiable as
directly performing a waste treatment function.
2. "Treatment" means removing, altering or
storing waste.
3. "Waste" means
that which is left over as superfluous, discarded or fugitive material. In
addition, "industrial wastes" is defined by reference to s.
281.01(5),
Stats., as including liquid or other wastes resulting from any process of
industry, manufacture, trade, business or the development of any natural
resource. "Air contaminant" is defined by reference to s.
285.01(1),
Stats., as dust, fumes, mist, liquid, smoke, other particulate matter, vapor,
gas, odorous substances or any combination thereof but shall not include
uncombined water vapor.
4. "Waste
treatment facility" means tangible property that is built, constructed or
installed as a unit so as to be readily identifiable as directly removing,
altering or storing leftover, superfluous, discarded or fugitive
material.
(b) The
exemption for industrial waste treatment facilities does not extend to
"unnecessary siltation resulting from operations such as the washing of
vegetables or raw food products, gravel washing, stripping of lands for
development of subdivisions, highways, quarries and gravel pits, mine drainage,
cleaning of vehicles or barges or gross neglect of land erosion" as provided in
s.
281.01(7),
Stats.
(c) The exemption for
industrial waste treatment facilities does not apply to conversion of an
industrial furnace from one type of fuel to another type of fuel, or to the
increased height of a smoke stack to diffuse emissions over a wide area or
increments to property held for the production of income but which may be
indirectly related to pollution abatement. However, the installation of a
scrubber or electrostatic precipitator in a smoke stack could qualify for
exemption.
(d) The exemption for
industrial waste treatment facilities does not apply to monitoring equipment
that is not a component or integral part of a waste treatment
facility.
Section Tax 6.40 interpretss. 76.025(1), Stats.
Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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