Separate sets of records are required for each branch or place at which a wholesale cigarette business is operated.
Wis. Admin. Code Department of Revenue Tax 9.56
Section Tax 9.56 interpretss. 139.34(4), Stats.
See s. Tax 2.60 for combined reporting definitions relating to this section. See s. Tax 2.65 for rulesrelating to the designated agent. See s. Tax 2.66 for rulesrelating to the payment of estimated taxes by combined groups. See s. Tax 2.67 for rulesrelating to the filing of a combined return.