Wisconsin Department of Revenue
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The Wisconsin Department of Revenue (DOR) is an
agency Agency may refer to: Organizations * Institution, governmental or others ** Advertising agency or marketing agency, a service business dedicated to creating, planning and handling advertising for its clients ** Employment agency, a business that ...
of the
Wisconsin Wisconsin () is a state in the upper Midwestern United States. Wisconsin is the 25th-largest state by total area and the 20th-most populous. It is bordered by Minnesota to the west, Iowa to the southwest, Illinois to the south, Lake M ...
state government A state government is the government that controls a subdivision of a country in a federal form of government, which shares political power with the federal or national government. A state government may have some level of political autonomy, or ...
responsible for the administration of all tax laws, as well as valuing
property Property is a system of rights that gives people legal control of valuable things, and also refers to the valuable things themselves. Depending on the nature of the property, an owner of property may have the right to consume, alter, share, r ...
and overseeing the
wholesale Wholesaling or distributing is the sale of goods or merchandise to retailers; to industrial, commercial, institutional or other professional business users; or to other wholesalers (wholesale businesses) and related subordinated services. In ...
distribution Distribution may refer to: Mathematics *Distribution (mathematics), generalized functions used to formulate solutions of partial differential equations * Probability distribution, the probability of a particular value or value range of a vari ...
of
alcoholic beverages An alcoholic beverage (also called an alcoholic drink, adult beverage, or a drink) is a drink that contains ethanol, a type of alcohol that acts as a drug and is produced by fermentation of grains, fruits, or other sources of sugar. The cons ...
and
enforcement Enforcement is the proper execution of the process of ensuring compliance with laws, regulations, rules, standards, and social norms. Governments attempt to effectuate successful implementation of policies by enforcing laws and regulations. Ena ...
of
liquor laws Alcohol laws are laws in relation to the manufacture, use, being under the influence of and sale of alcohol (also known formally as ethanol) or alcoholic beverages that contains ethanol. Common alcoholic beverages include beer, wine, (hard) ...
. The Department also administers the state's
unclaimed property Lost, mislaid, and abandoned property are categories of the common law of property which deals with personal property or chattel which has left the possession of its rightful owner without having directly entered the possession of another person. ...
program and the
state lottery In the United States, lotteries are run by 48 jurisdictions: 45 states plus the District of Columbia, Puerto Rico, and the U.S. Virgin Islands. Lotteries are subject to the laws of and operated independently by each jurisdiction, and there is no ...
. The department headquarters are located at the State Revenue Building in south central
Madison, Wisconsin Madison is the county seat of Dane County and the capital city of the U.S. state of Wisconsin. As of the 2020 census the population was 269,840, making it the second-largest city in Wisconsin by population, after Milwaukee, and the 80th-lar ...
. The current Secretary of the Wisconsin Department of Revenue is
Peter Barca Peter William Barca (born August 7, 1955) is an American Democratic politician and the current Secretary of the Wisconsin Department of Revenue in the administration of Governor Tony Evers. Barca is a lifelong resident of the Kenosha area. ...
. He was appointed by Governor
Tony Evers Anthony Steven Evers (born November 5, 1951) is an American educator and politician serving as the 46th governor of Wisconsin since 2019. A member of the Democratic Party, he served as Wisconsin's Superintendent of Public Instruction from 200 ...
on January 8, 2019.


History

In the late 19th century, as the economy was shifting, Wisconsin's farmers began to raise concerns that the property-based tax system placed a disproportionate burden on them while many newer industries and corporations were able to escape taxation by hiding their property in other financial instruments.
Milwaukee Milwaukee ( ), officially the City of Milwaukee, is both the most populous and most densely populated city in the U.S. state of Wisconsin and the county seat of Milwaukee County. With a population of 577,222 at the 2020 census, Milwaukee is ...
attorney Kossuth Kent Kennan, then a tax attorney working for the Wisconsin Central Railroad, was the first to draft and propose a state tax commission to investigate and propose reforms to the taxation system. Kennan convinced a legislator to introduce his proposal in the 1889 session of the Legislature, but it was not enacted. Kennan continued his efforts for several more years, and, in 1897, when the last hurdle to passage was the Legislature's reluctance to appropriate $6,000 for the project, Kennan pledged to raise the money himself to fund his commission. The bill passed a
1897 Wisconsin Act 340
The first Wisconsin Tax Commission was a short-term study of existing tax policy. Kennan, along with former congressman Burr W. Jones and attorney George Curtis, Jr., were charged with producing a report by the end of 1898. The report laid out the inequities of the current system, substantiating the concerns of the farmers that other non-tangible forms of property were being taxed at a substantial discount, and that the entire system suffered from inconsistent valuation and irregular assessment. They suggested that, in addition to reforms to tax law, the state required a new system of tax administration by trained, objective, non-elected state officials. The Legislature responded to their report and the Tax Commission was reauthorized for another ten years, with a mandate to investigate and supervise the state taxation system
1899 Wisconsin Act 206
. Under the new Progressive Republican Governor
Robert M. La Follette Robert Marion "Fighting Bob" La Follette Sr. (June 14, 1855June 18, 1925), was an American lawyer and politician. He represented Wisconsin in both chambers of Congress and served as the 20th Governor of Wisconsin. A Republican for most of his ...
, who came into office two years later, the commission's mandate was considerably expanded to give them power over
tax equalization {{Taxation, expanded=International Tax equalization is a policy applied by some international companies under which employees who are hired in one country and later accept a (temporary) assignment in another country do not have their total after-t ...
in the state, and additional powers to enjoin local tax officials. Finally, in 1905, the Tax Commission was made a permanent entity of state government, with three commissioners each appointed to eight-year terms. In 1939, a major reorganization under Governor Julius P. Heil converted the previous three-member Tax Commission into a Department of Taxation headed by a single commissioner, while creating the separate entity known as the
Wisconsin Tax Appeals Commission The Wisconsin Tax Appeals Commission is an independent state agency that was created by the Wisconsin State Legislature to hear and determine disputes between taxpayers and the Wisconsin Departments of Revenue and Transportation Transport (in ...
, now attached to the
Wisconsin Department of Administration The Wisconsin Department of Administration (DOA) is an agency of the Wisconsin state government which provides a range of services and programs, from operations, technology, and logistical support for the state, to assistance programs for low-inco ...
. The Department of Revenue was created in 1967 from the previous Department of Taxation as part of the state government reorganization plan proposed by the "Kellett Commission," named for chairman William R. Kellett.


Organization


Leadership

The senior leadership of the Department consists of the Secretary, Deputy Secretary, and Assistant Deputy Secretary, along with the administrators heading up the divisions of the Department. * Secretary:
Peter W. Barca Peter William Barca (born August 7, 1955) is an American Democratic politician and the current Secretary of the Wisconsin Department of Revenue in the administration of Governor Tony Evers. Barca is a lifelong resident of the Kenosha area. ...
* Deputy Secretary: David Casey * Assistant Deputy Secretary: Maria Guerra Lapacek * State & Local Finance: John Dickert * Income, Sales & Excise Tax: Diane Hardt * Research & Policy: Robert Schmidt * Enterprise Services: Julie Raes * Lottery: Cindy Polzin * Technology Services: Rick Offenbecher


Divisions


Office of the Secretary

Subdivisions include: * Office of General Counsel * Legislative Advisor * Communications Advisor


State & Local Finance

The Division of State and Local Finance (SLF) is responsible for establishing the state's equalized values for
property tax A property tax or millage rate is an ad valorem tax on the value of a property.In the OECD classification scheme, tax on property includes "taxes on immovable property or net wealth, taxes on the change of ownership of property through inheri ...
purposes. They assess commercial, manufacturing, telecommunication, airport, railroad, and other special property, and provide financial management, training, and certification for municipal and county governments on administration of the state property tax policies. In addition, they administer state shared revenue and property tax relief payments to local governments. Subdivisions include: * Equalization Bureau * Local Government Services Bureau * Manufacturing & Utility Bureau * Office of Technical & Assessment Services


Income, Sales & Excise Tax

The Division of Income, Sales and Excise Tax (IS&E) administers individual income, employee withholding, corporate franchise/income, state and county sales/use, estate, excise, recycling, and other state tax programs. It also administers various state tax credits, including the homestead,
farmland preservation Farmland preservation is a joint effort by non-governmental organizations and local governments to set aside and protect examples of a region's farmland for the use, education, and enjoyment of future generations. They are operated mostly at state a ...
,
earned income The United States federal earned income tax credit or earned income credit (EITC or EIC) is a refundable tax credit for low- to moderate-income working individuals and couples, particularly those with children. The amount of EITC benefit depends ...
tax credits. The Division works to promote voluntary tax compliance and to identify and address noncompliance, and to promote fairness and equity in the administration of state tax law. Subdivisions include: * Administration ** Office of Technical Services ** Office of Criminal Investigation * Audit Bureau * Compliance Bureau * Customer Service Bureau * Tax Operations Bureau


Research & Policy

The Research and Policy Division (R&P) provides analyses and reports of state fiscal and economic policies for the Secretary of Revenue, the Executive Office, and other state officials. They provide assessments of current and proposed tax and revenue laws, and prepare revenue estimates for the development of the state budget. Subdivisions include: * Income Tax Policy Team * Economic Team * Sales and Property Tax Policy Team


Enterprise Services

The Division of Enterprise Services provides the Department with a wide range of support services, including administrative support, budget and financial management, business planning and performance measurement, printing, records management, personnel, affirmative action, employee development, employment relations, and management improvement studies. Subdivisions include: * Budget and Business Services Bureau * Financial Management Services Bureau * Human Resource Services Bureau


Lottery

The Division of
Wisconsin Lottery The Wisconsin Lottery is run by the Wisconsin Department of Revenue and was authorized in 1988 by the state legislature. It is a member of the Multi-State Lottery Association (MUSL). Its games consist of Mega Millions, Powerball, Megabucks, Super ...
is charged with the security and administration of the state lottery and related regulations. Subdivisions include: * Security & Operations Bureau * Product Development & Marketing Bureau * Retailer Relations & Sales Bureau * Lottery Offices and Prize Redemption Centers


Technology Services

The Division of Technology Services provides technology services for the Department, including data collection and management,
applications Application may refer to: Mathematics and computing * Application software, computer software designed to help the user to perform specific tasks ** Application layer, an abstraction layer that specifies protocols and interface methods used in a c ...
development and support,
server Server may refer to: Computing *Server (computing), a computer program or a device that provides functionality for other programs or devices, called clients Role * Waiting staff, those who work at a restaurant or a bar attending customers and su ...
and
network Network, networking and networked may refer to: Science and technology * Network theory, the study of graphs as a representation of relations between discrete objects * Network science, an academic field that studies complex networks Mathematics ...
support,
workstation A workstation is a special computer designed for technical or scientific applications. Intended primarily to be used by a single user, they are commonly connected to a local area network and run multi-user operating systems. The term ''workstat ...
setup and support, and technology planning. The division also manages information and technology standards, policies, and guidelines for the department to ensure
information security Information security, sometimes shortened to InfoSec, is the practice of protecting information by mitigating information risks. It is part of information risk management. It typically involves preventing or reducing the probability of unauthorize ...
and good stewardship of electronic resources. Subdivisions include: * Customer Service Bureau * Application Services Bureau


Statutory Commissions

Separate from the ordinary organizational structure of the Department, there are a number of specific commissions created by acts of the
Wisconsin Legislature The Wisconsin Legislature is the state legislature of the U.S. state of Wisconsin. The Legislature is a bicameral body composed of the upper house, Wisconsin State Senate, and the lower Wisconsin State Assembly, both of which have had Republican ...
to oversee, advise, or administer certain functions. * State Board of Assessors * Farmland Advisory Council * Investment and Local Impact Fund Board


Secretaries and Commissioners


Commissioners (1897–1939)


Commissioners (1939–1967)


Secretaries (1967–present)


See also

*
Wisconsin Lottery The Wisconsin Lottery is run by the Wisconsin Department of Revenue and was authorized in 1988 by the state legislature. It is a member of the Multi-State Lottery Association (MUSL). Its games consist of Mega Millions, Powerball, Megabucks, Super ...
*
Alcohol laws of Wisconsin The alcohol laws of Wisconsin consist of both statewide statutes and local ordinances governing the sale of alcohol. History When Wisconsin became a state, settlers from the eastern United States (known as Yankees) took issue with the consumption o ...


References


External links


Wisconsin Department of Revenue

Wisconsin e-file

My Tax Account

Wisconsin Lottery
{{authority control State alcohol agencies of the United States
Revenue In accounting, revenue is the total amount of income generated by the sale of goods and services related to the primary operations of the business. Commercial revenue may also be referred to as sales or as turnover. Some companies receive reven ...
Government agencies established in 1967 1967 establishments in Wisconsin