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., and sales and use tax revenue resulting from marketplace providers as required by 2019 Wisconsin Act 10. We also reviewed DOR’s determination of certain individual income tax rates beginning for tax year 2020. After performing our review, we found that DOR’s estimate and tax rate determination, as rounded to the hundredth decimal place, appeared reasonable.