Section 172.08. Resale.

 

(1)  

(a) A communications provider that resells communications service connections shall file a properly completed form PFP-211, Wisconsin Police and Fire Protection Fee Resale Certificate, with the communications provider from which it purchases communications service connections to resell. The communications provider that resells communications service connections shall certify that the service connections it has purchased are being, or will be, resold. The certificate shall indicate whether the certificate is for a single purchase or for continuous purchases.

(b) Within 30 days of July 1, 2010, a communications provider that resells communications service connections shall file a form under par. (a) for services it is purchasing at that time. If that form is not for continuous purchases, the provider shall file a form under par. (a) within 10 days of purchasing additional services for resale. If a new purchasing relationship is established after July 1, 2010, the communications provider that resells communications service connections shall file a form under par. (a) within 10 days of purchasing communications service connections for resale.

(2)  When filing a return under s. PSC 172.06 (1) , a communications provider selling communications service connections for resale to a communications provider that resells communications service connections shall not include communications service connections or prepaid wireless retail transactions involving services for which they have received a certificate under sub. (1) (a) .

(3)  A communications provider that resells communications service connections shall apply, collect, and remit the fee for all communications service connections that it resells to an end-user customer.

History: EmR0919 : emerg. cr. eff. 9-11-09; CR 09-086 : cr. Register June 2010 No. 654 , eff. 7-1-10; correction in (2) made under s. 13.92 (4) (b) 7. Stats., Register June 2010 No. 654 .

Note

Form PFP-211 may be obtained from the department's website at http://www.revenue.wi.gov/forms/misc/pfp-211.pdf . Microsoft Windows NT 6.1.7601 Service Pack 1