Are out-of-state employers who voluntarily withhold Wisconsin income taxes for the convenience of their Wisconsin resident employees required to pay the Business Tax Registration fee?
The Business Tax Registration (BTR) fees are not applicable to out-of-state employers who have no other tax connection to the State of Wisconsin. Those employers can notify the Department by checking the appropriate line on the renewal notice and returning it to the Department. Note: If an out-of-state employer has a tax connection to the State of Wisconsin, such as being registered for Wisconsin sales and use tax purposes, the BTR fee will apply.
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