Form M-P - Wisconsin Manufacturing Personal Property Return

FORM

M-P

ASSESSMENT DATE AS OF:

JANUARY 1, 2013

DUE DATE:

MARCH 1, 2013

2013

WISCONSIN MANUFACTURING PERSONAL PROPERTY RETURN

IMPORTANT – APPEAL FILING DEADLINE – Effective January 4, 2013, manufacturing property appeals filed with the state board of

assessors must be received by the Department of Revenue (DOR) on or before the 60th day after the date of the notice. Appeals will

not be accepted if physically received after the 60-day period, even if postmarked on or before the 60th day.

This is due to the Wisconsin Tax Appeals Commission decision in Unlimited Services of Wisconsin, Inc. vs. Wisconsin Department of

Revenue, which holds that under state law the deadline for filing appeals is the date the appeal is “received” (rather than “mailed”).

Sec. 70.995, Wis. Stats.

The deadline applies to filing of appeals of manufacturing property notices of assessment, appeals of notices of classification determinations,

appeals of imposition of penalties, and filing of M-forms.

REPORTING REQUIREMENTS – Use this form, the 2013 Manufacturing Personal Property Return (M-P), to comply with section 70.995(12)

of the Wisconsin Statutes. This statute requires an annual filing of this prescribed form by owners of personal property classified as

manufacturing property. Facsimiles or other renderings of this prescribed form, including versions from prior years, will not be accepted. If

you do not file a 2013 M-P form you will receive a non-filing penalty and lose the right to appeal your assessment. You must retain a detailed

listing of assets at your place of business for inspection by the Department. IF SUCH LISTING IS NOT AVAILABLE UPON REQUEST,

ALL ASSETS MAY BE CONSIDERED TAXABLE. (Also see Initial Return paragraph on page 3). For those filing paper forms – faxed

copies of the return are not acceptable because we must have an original signature. Please discard unused schedules instead of returning

them with your completed forms.

REMINDERS:

• The Department of Revenue no longer prints and mails M-Forms. Manufacturers are encouraged to file electronically (see Online

Services) or download and print the M-P from the Department of Revenue web site (see Forms).

• Include the State Identification Number (e.g. 76-13-251-P-000136257) or State Account Number (9-digit) on your 2013 form.

• Sign up for the DOR Electronic Mailing List to receive an electronic newsletter on filing deadlines, forms updates, and electronic filing

and check the “Manufacturers” checkbox.

availability. Simply go to

ELECTRONIC FILING – The electronic M-P is easy to use, provides immediate confirmation of receipt and allows you to review the audited

form. You may also file for extensions electronically. For information on the authorization process or to file this form electronically go to

INTERNET FORMS – An electronic version of this form (“*.pdf”) may be downloaded from the Department of Revenue web site at

When submitting a printed copy of the M-P, be sure to mail the completed, signed form to

the Manufacturing & Utility Bureau office in your area. See page 2 for the appropriate office address for your location.

CONFIDENTIALITY – Sec. 70.35(3) Wis. Stats. states that personal property returns filed with the local assessor are confidential records of

the assessor’s office. This statute also applies to Manufacturing personal property forms (Form M-P) filed under Sec. 70.995(12) Wis. Stats.

NEW MANUFACTURER – If you are seeking manufacturing classification for property tax for the first time, you MUST contact the

Department of Revenue in writing prior to March 1, 2013, to request this classification. Your request must be received on or before March 1.

The address of the Manufacturing & Utility Bureau office in your area is shown on page 2 of this booklet.

IF YOU SOLD THIS PERSONAL PROPERTY PRIOR TO JANUARY 1, 2013, in the spaces below provide (1) your company’s name and

state identification number or state account number, (2) the new owner’s name, address, phone number and date sold and (3) return this

page to the Manufacturing & Utility Bureau office in your area. Addresses are shown on page 2. If it sold after January 1, 2013, attach a

note with your completed return identifying the new owner’s name, address, phone number and date of sale.

Company/Owner Name

State Identification Number or Account Number

Name (Buyer)

Telephone Number

Street

PO Box

Date Sold

City

State

Zip

PA-750P (R. 1-13)

Form M-P - Wisconsin Manufacturing Personal Property Return - 2013

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