Form Ut-008 - Application For Exemption Of Waste Treatment Facility

INSTRUCTIONS

For Claiming Exemption Under Section 70.11(21) Wisconsin Statutes – Waste Treatment Facility

GENERAL

SPECIFIC

1. On or before January 15, or an approved extended due date, file a com-

Section D, Column 1. To expedite review, write an accurate description of

pleted “Application for Exemption Waste Treatment Facility” Form UT‑008

the property, sufficient to enable physical and functional identification of the

and “Schedule A,” Form UT‑009, with the Wisconsin Department of

waste treatment facility. Per Wis. A dm. Code section Tax 6.40; “Waste treatment

Revenue. Send to the following address:

facility means tangible property that is built, constructed or installed as a unit

so as to be readily identifiable as directly removing, altering or storing leftover,

Wisconsin Department of Revenue

superfluous, discarded or fugitive material. Monitoring equipment which is not

Manufacturing & Utility Tax Bureau

a component or integral part of a waste treatment facility is not exempt.” Submit

2135 Rimrock Road MS 6‑97

a schematic diagram of the facility on Form UT-009, “Schematic Diagram of

Madison WI 53713

Waste Treatment Facility,” Schedule A of Form UT‑008.

2. Use a separate Form UT‑008 for each New or Changed waste treatment

Section D, Columns 2, 3 and 4. These columns will provide the Wisconsin

Department of Revenue with a cost analysis of the facility by yearly increments

facility. Reminder you only need to send a schedule for a New or

of prior costs, current additions or disposals, and net depreciated cost. If any

Changed facility. If the facility is located in more than one municipality,

of the facilities’ prior years incremental costs were included on an “Applica-

show the percent in each. See Section A.

tion for Exemption of Waste Treatment Facility” filed in a prior year, identify

3. Applications received after the January 15 deadline cannot be accepted

that form by the appropriate reference page number, etc., in Column 2. If the

and will be returned to originator for refiling in the following year. For

facilities’ prior years cost was construction work in progress, state C.W.I.P.

good cause shown upon application by the applicant, the Department

also in Column 2.

may grant an extension of time not exceeding 120 days in which to file

per Wis. Adm. Code section Tax 6.40(2).

Section H. If the facility was given a Property Tax Waste Treatment Facility

Identification Number by the Wisconsin Department of Revenue, i.e., with a

4. Complete all Sections A through J if this is a new waste treatment facility

tentative exemption for sales tax or previously filed application on Form UT‑008,

or if capital changes have been made to an existing facility during the

please indicate the number in the space provided. Record this number on

previous calendar year. A summary of all approved facilities is still

Schedule A, UT‑009 in the upper left corner.

required.

Appeal Procedures. If property covered by this form is determined to be

5. If you have any questions regarding this report contact us at 608‑266‑8162

taxable, the owner may appeal that determination to the tax appeals commis-

or utility@revenue.wi.gov.

sion or Dane County circuit court as per Chapter 70.11(21)(f) of the Wisconsin

Statutes:

6. The total net book value of all approved or applied for facilities must tie to

Form Ut-008 - Application For Exemption Of Waste Treatment Facility - Utility Page 2

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