SUMMARY

As required by statutes, we reviewed the Wisconsin Department of Revenue’s (DOR’s) estimate of additional reported sales and use tax revenue resulting from the U.S. Supreme Court decision on South Dakota v. Wayfair, Inc., as well as DOR's determination of certain individual income tax rates for tax year 2019. After performing our review, we found that DOR’s estimate and tax rate determination, as rounded to the hundredth decimal place, appeared reasonable.