Are Wisconsin farmers who voluntarily withhold Wisconsin income taxes for their employees required to pay the Business Tax Registration fee?
The Business Tax Registration (BTR) fees are not applicable to agricultural employers who employ only farm labor. Those employers can notify the Department by checking the appropriate line on the renewal notice and returning it to the Department. Note: If an agricultural employer also has nonfarm employees or holds a Wisconsin Seller’s Permit, the BTR fee will apply.
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- Are Wisconsin farmers who voluntarily withhold Wisconsin income taxes for their employees required to pay the Business Tax Registration fee?