{
  "batch": "278-wisconsin-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_anchor_001",
      "category": "Business",
      "title": "Wisconsin Department of Revenue and Department of Financial Institutions: Access.signup",
      "summary": "Wisconsin's Department of Revenue and Department of Financial Institutions are the state agencies that administer business tax registration and business entity filing respectively.",
      "body": "Wisconsin's Department of Revenue and Department of Financial Institutions are the state agencies that administer business tax registration and business entity filing respectively.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“External Links - Wisconsin Department of Financial Institutions (DFI) - https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/GeneralInformation.aspx”\n\nNote: Anchor record confirming both agency index URLs; DFI URL confirmed from DOR business page external links section.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/Businesses/home.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "External Links - Wisconsin Department of Financial Institutions (DFI) - https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/GeneralInformation.aspx",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin Department of Revenue and Department of Financial Institutions",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_income_tax_002",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Wisconsin levies a personal income tax on self-employment income at rates from 3.50% to 7.65% for tax year 2025, with brackets varying by filing status.",
      "body": "Wisconsin levies a personal income tax on self-employment income at rates from 3.50% to 7.65% for tax year 2025, with brackets varying by filing status.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“Wisconsin individual income tax rates vary from 3.50% to 7.65%, depending upon marital status and income. For single taxpayers, taxpayers qualified to file as head of household, estates, and trusts with taxable income: over $0 but not over $14,680 - 2025 tax is 3.50% of the amount over $0; over $14,680 but not over $50,480 - 2025 tax is $513.80 + 4.4% of the amount over $14,680; over $50,480 but not over $323,290 - 2025 tax is $2,089 + 5.3% of the amount over $50,480; over $323,290 - 2025 tax is $16,547.93 + 7.65% of the amount over $323,290.”\n\nNote: Source: DOR Tax Rates page, Guidance Document Number 100047, dated January 16, 2026. Rates named for 2025 tax year. Self-employment income is included in gross income subject to Wisconsin tax.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "Wisconsin individual income tax rates vary from 3.50% to 7.65%, depending upon marital status and income. For single taxpayers, taxpayers qualified to file as head of household, estates, and trusts with taxable income: over $0 but not over $14,680 - 2025 tax is 3.50% of the amount over $0; over $14,680 but not over $50,480 - 2025 tax is $513.80 + 4.4% of the amount over $14,680; over $50,480 but not over $323,290 - 2025 tax is $2,089 + 5.3% of the amount over $50,480; over $323,290 - 2025 tax is $16,547.93 + 7.65% of the amount over $323,290.",
      "volatility": "medium",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin individual income tax rates",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin has a state income tax; rates are progressive.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_income_tax_filing_003",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Wisconsin requires a resident to file a Form 1 income tax return if gross income (all income before deducting expenses, including self-employment income) exceeds thresholds that vary by filing status and age, for 2025.",
      "body": "Wisconsin requires a resident to file a Form 1 income tax return if gross income (all income before deducting expenses, including self-employment income) exceeds thresholds that vary by filing status and age, for 2025.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“You must file if your gross income (or total gross income of a married couple) was: Single under age 65 - $14,260 or more; Single age 65 or older - $14,510 or more; Married filing a joint return both spouses under 65 - $26,510 or more; One spouse 65 or older - $26,760 or more; Both spouses 65 or older - $27,010 or more; Married filing separate returns each spouse under 65 - $12,630 or more; Head of household under age 65 - $18,220 or more; Age 65 or older - $18,470 or more.”\n\nNote: Source: DOR Individual Income Tax - Filing Requirements page, Guidance Document Number 100059, dated January 13, 2026. Gross income definition explicitly includes self-employment income.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/FAQS/pcs-indreq.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "You must file if your gross income (or total gross income of a married couple) was: Single under age 65 - $14,260 or more; Single age 65 or older - $14,510 or more; Married filing a joint return both spouses under 65 - $26,510 or more; One spouse 65 or older - $26,760 or more; Both spouses 65 or older - $27,010 or more; Married filing separate returns each spouse under 65 - $12,630 or more; Head of household under age 65 - $18,220 or more; Age 65 or older - $18,470 or more.",
      "volatility": "medium",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin individual income tax filing requirements for self-employment income",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "applies_to_scope": "Gross income includes self-employment income before deductions.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_sales_tax_permit_004",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Wisconsin requires a seller's permit (business tax registration) for every individual or organization making retail sales of taxable products in Wisconsin; the initial BTR fee is $20 and the renewal fee is $10.",
      "body": "Wisconsin requires a seller's permit (business tax registration) for every individual or organization making retail sales of taxable products in Wisconsin; the initial BTR fee is $20 and the renewal fee is $10.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“A seller's permit is required for every individual, partnership, corporation, or other organization with a Wisconsin sales location making retail sales, including leases, licenses, or rentals, of taxable products in Wisconsin, unless all sales are exempt from sales or use tax.”\n\nNote: Source: DOR Sales and Use Tax Permits page, Guidance Document Number 100084, dated May 12, 2026. The BTR fee of $20 initial / $10 renewal is confirmed on the BTR FAQ page.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/FAQS/pcs-seller.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "A seller's permit is required for every individual, partnership, corporation, or other organization with a Wisconsin sales location making retail sales, including leases, licenses, or rentals, of taxable products in Wisconsin, unless all sales are exempt from sales or use tax.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin sales tax permit requirement for businesses",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "applies_to_scope": "Applies to any business making taxable retail sales in Wisconsin.",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_btr_fees_005",
      "category": "Business",
      "title": "Wisconsin Business Tax Registration (BTR) fee schedule: Money.fees",
      "summary": "Wisconsin's initial Business Tax Registration fee is $20 covering two years; the renewal fee is $10 for the next two-year period.",
      "body": "Wisconsin's initial Business Tax Registration fee is $20 covering two years; the renewal fee is $10 for the next two-year period.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“The initial registration fee is $20 for new businesses and the renewal fee is $10. These fees are used to fund expenditures related to the creation and maintenance of the registration records of persons subject to Wisconsin business taxes. The initial BTR fee of $20 covers a period of two years. At the end of the two-year period, a $10 BTR renewal fee applies for the next two-year period.”\n\nNote: Source: DOR Business Tax Registration FAQ page, Guidance Document Number 100049, dated October 17, 2025.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/FAQS/pcs-btr.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "The initial registration fee is $20 for new businesses and the renewal fee is $10. These fees are used to fund expenditures related to the creation and maintenance of the registration records of persons subject to Wisconsin business taxes. The initial BTR fee of $20 covers a period of two years. At the end of the two-year period, a $10 BTR renewal fee applies for the next two-year period.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin Business Tax Registration (BTR) fee schedule",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_digital_goods_taxable_006",
      "category": "Business",
      "title": "Wisconsin taxation of digital goods including subscriptions: Money.tax",
      "summary": "Wisconsin sales and use taxes apply to specified digital goods and additional digital goods sold at retail, including subscriptions of digital goods; the state tax rate is 5%.",
      "body": "Wisconsin sales and use taxes apply to specified digital goods and additional digital goods sold at retail, including subscriptions of digital goods; the state tax rate is 5%.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“Wisconsin's sales and use taxes apply to the sales of and the storage, use, or other consumption of specified digital goods, additional digital goods, and digital codes as defined under Wisconsin's sales and use tax laws. Section 77.52(1)(d), Wis. Stats., provides: A tax is imposed on all retailers at the rate of 5% of the sales price from the sale, lease, license, or rental of specified digital goods and additional digital goods at retail for the right to use the specified digital goods or additional digital goods on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.”\n\nNote: Source: DOR Digital Goods FAQ page, Guidance Document Number 1000115, dated February 5, 2026. Subscription rule: a sale of a specified digital good sold by subscription is completed at the time when the payment is due to the seller (sec. 77.585(8)(b), Wis. Stats.).",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/FAQS/ise-diggoods.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "Wisconsin's sales and use taxes apply to the sales of and the storage, use, or other consumption of specified digital goods, additional digital goods, and digital codes as defined under Wisconsin's sales and use tax laws. Section 77.52(1)(d), Wis. Stats., provides: A tax is imposed on all retailers at the rate of 5% of the sales price from the sale, lease, license, or rental of specified digital goods and additional digital goods at retail for the right to use the specified digital goods or additional digital goods on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.",
      "volatility": "medium",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin taxation of digital goods including subscriptions",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "applies_to_scope": "This is the key multi-state variation point: Wisconsin taxes digital goods.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_tangible_property_taxable_007",
      "category": "Business",
      "title": "Wisconsin taxation of tangible personal property shipped to customers: Money.tax",
      "summary": "Wisconsin sales tax applies to tangible personal property shipped to buyers in Wisconsin, including prewritten computer software regardless of delivery method; the state rate is 5%.",
      "body": "Wisconsin sales tax applies to tangible personal property shipped to buyers in Wisconsin, including prewritten computer software regardless of delivery method; the state rate is 5%.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“Sales tax is imposed on retailers who make taxable retail sales, licenses, leases, or rentals of the following products in Wisconsin (unless an exemption applies): Tangible personal property; Coins and stamps of the United States that are sold, licensed, leased, rented or traded as collector's items, above their face value; Leased tangible personal property affixed to real property; Certain digital goods. Tangible personal property is personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Examples include: Clothing, Computers, Office equipment, Electricity, Gas, Steam, Water, Prewritten computer software, regardless of how it is delivered (e.g., physical media or download).”\n\nNote: Source: DOR What Is Taxable page, Guidance Document Number 100218, dated January 13, 2026. State sales tax rate confirmed at 5% on the tax rates page.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/FAQS/ise-taxable.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "Sales tax is imposed on retailers who make taxable retail sales, licenses, leases, or rentals of the following products in Wisconsin (unless an exemption applies): Tangible personal property; Coins and stamps of the United States that are sold, licensed, leased, rented or traded as collector's items, above their face value; Leased tangible personal property affixed to real property; Certain digital goods. Tangible personal property is personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses. Examples include: Clothing, Computers, Office equipment, Electricity, Gas, Steam, Water, Prewritten computer software, regardless of how it is delivered (e.g., physical media or download).",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin taxation of tangible personal property shipped to customers",
      "topic": "Money.tax",
      "applies_to_country": "*",
      "applies_to_scope": "Shipped physical goods to Wisconsin addresses are taxable.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_llc_filing_fee_008",
      "category": "Business",
      "title": "Wisconsin LLC formation filing fee: Money.fees",
      "summary": "The filing fee to incorporate a domestic limited liability company in Wisconsin is $170.00 for paper filing or $130.00 for online filing, as of the DFI fee schedule.",
      "body": "The filing fee to incorporate a domestic limited liability company in Wisconsin is $170.00 for paper filing or $130.00 for online filing, as of the DFI fee schedule.\n\nWhat Wisconsin Department of Financial Institutions actually says:\n\n“Domestic Entities - Limited Liability Company - Incorporation/Organization: $170.00; Incorporation/Organization via Online Filing: $130.00.”\n\nNote: Source: DFI Corporation Fees page. The page title is 'Corporation Fees' but includes LLC fees. No year is stated on the page itself — the fee schedule was accessed 2026-09-24.",
      "source_type": "official",
      "source_link": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Financial Institutions",
      "evidence_quote": "Domestic Entities - Limited Liability Company - Incorporation/Organization: $170.00; Incorporation/Organization via Online Filing: $130.00.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin LLC formation filing fee",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_llc_annual_report_009",
      "category": "Business",
      "title": "Wisconsin LLC annual report fee: Money.fees",
      "summary": "A Wisconsin domestic LLC must file an annual report with a fee of $40.00 for paper filing or $25.00 for online filing.",
      "body": "A Wisconsin domestic LLC must file an annual report with a fee of $40.00 for paper filing or $25.00 for online filing.\n\nWhat Wisconsin Department of Financial Institutions actually says:\n\n“Domestic Entities - Limited Liability Company - Annual Report: $40.00; Annual Report via Online Filing: $25.00.”\n\nNote: Source: DFI Corporation Fees page. The annual report deadline was not stated on this page; could not verify the specific due date. Could not verify whether the page states the year the fees apply to.",
      "source_type": "official",
      "source_link": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Financial Institutions",
      "evidence_quote": "Domestic Entities - Limited Liability Company - Annual Report: $40.00; Annual Report via Online Filing: $25.00.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin LLC annual report fee",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "applies_to_scope": "Annual report deadline not stated on the fee schedule page.",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_corp_filing_fee_010",
      "category": "Business",
      "title": "Wisconsin business corporation formation filing fee: Money.fees",
      "summary": "The filing fee to incorporate a domestic business corporation in Wisconsin is $100.00 for paper filing or $100.00 for online filing.",
      "body": "The filing fee to incorporate a domestic business corporation in Wisconsin is $100.00 for paper filing or $100.00 for online filing.\n\nWhat Wisconsin Department of Financial Institutions actually says:\n\n“Domestic Entities - Business Corporation - Incorporation/Organization: $100.00; Incorporation/Organization via Online Filing: $100.00.”\n\nNote: Source: DFI Corporation Fees page. No year stated on the page itself.",
      "source_type": "official",
      "source_link": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Financial Institutions",
      "evidence_quote": "Domestic Entities - Business Corporation - Incorporation/Organization: $100.00; Incorporation/Organization via Online Filing: $100.00.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin business corporation formation filing fee",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_coop_filing_fee_011",
      "category": "Business",
      "title": "Wisconsin cooperative association formation filing fee: Money.fees",
      "summary": "The filing fee to organize a domestic cooperative association in Wisconsin is $25.00 minimum for paper filing (plus additional fees based on capital stock).",
      "body": "The filing fee to organize a domestic cooperative association in Wisconsin is $25.00 minimum for paper filing (plus additional fees based on capital stock).\n\nWhat Wisconsin Department of Financial Institutions actually says:\n\n“Domestic Entities - Cooperative (Stock or Membership) - Incorporation/Organization: $25.00+.”\n\nNote: Source: DFI Corporation Fees page. The $25.00+ notation indicates additional fees may apply depending on capital stock.",
      "source_type": "official",
      "source_link": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Financial Institutions",
      "evidence_quote": "Domestic Entities - Cooperative (Stock or Membership) - Incorporation/Organization: $25.00+.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin cooperative association formation filing fee",
      "topic": "Money.fees",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_dba_not_found_012",
      "category": "Business",
      "title": "Wisconsin fictitious/assumed/DBA name filing: Access.signup",
      "summary": "No Wisconsin statute establishing a fictitious/assumed/DBA name filing requirement or fee was found in the searches conducted; this record documents the search, not a confirmed fact.",
      "body": "No Wisconsin statute establishing a fictitious/assumed/DBA name filing requirement or fee was found in the searches conducted; this record documents the search, not a confirmed fact.\n\nWhat Wisconsin Department of Financial Institutions actually says:\n\n“General Characteristics of Entity Types - Business corporation, Common law trust, Cooperative association, Investment companies, Limited liability company, Limited liability partnership, Limited partnership, Nonstock corporation, Service corporation, Statutory close corporation, Unincorporated cooperative association. No fictitious/assumed/DBA name entity type is listed.”\n\nNote: Searches conducted: DFI General Information page (entity types listed), DFI Fees page (no fictitious name fee listed), SOS Wisconsin homepage (sos.wi.gov - transport error on business pages), DOR Starting a Business page (mentions sole proprietorship registration with DOR but no DBA-specific filing). A Wisconsin fictitious name filing may exist under a different chapter of statutes not found in these indexes. The claim is that the fact could not be verified from sources opened, not that it does not exist.",
      "source_type": "official",
      "source_link": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/GeneralInformation.aspx",
      "last_verified": "2026-09-24",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Financial Institutions",
      "evidence_quote": "General Characteristics of Entity Types - Business corporation, Common law trust, Cooperative association, Investment companies, Limited liability company, Limited liability partnership, Limited partnership, Nonstock corporation, Service corporation, Statutory close corporation, Unincorporated cooperative association. No fictitious/assumed/DBA name entity type is listed.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin fictitious/assumed/DBA name filing",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "applies_to_scope": "The DFI General Information page lists entity types but does not mention a sole proprietorship DBA/fictitious name filin",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_sole_prop_dfr_registration_013",
      "category": "Business",
      "title": "Wisconsin sole proprietorship registration with Department of Revenue: Access.signup",
      "summary": "A Wisconsin sole proprietorship must register with the Department of Revenue if it engages in business in Wisconsin; registration can be done online via the BTR application or at the One Stop Business Portal.",
      "body": "A Wisconsin sole proprietorship must register with the Department of Revenue if it engages in business in Wisconsin; registration can be done online via the BTR application or at the One Stop Business Portal.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“Register with Department of Revenue if any of the following apply: Your business entity type is a: Sole proprietorship, Non-Wisconsin LLC or corporation, Partnership, Nonprofit; You already registered directly with the Department of Financial Institutions (DFI); You need to register for a motor fuel permit; You already hold one or more other permits with the Department of Revenue. Otherwise - Click on the One Stop Business Registration to register your business with multiple agencies, including the Department of Financial Institutions and the Department of Workforce Development.”\n\nNote: Source: DOR Starting a Business page. Sole proprietorship is explicitly listed as an entity type requiring DOR registration. No separate fee for sole proprietorship registration beyond the BTR fee is stated.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/Businesses/New-Business-home.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "Register with Department of Revenue if any of the following apply: Your business entity type is a: Sole proprietorship, Non-Wisconsin LLC or corporation, Partnership, Nonprofit; You already registered directly with the Department of Financial Institutions (DFI); You need to register for a motor fuel permit; You already hold one or more other permits with the Department of Revenue. Otherwise - Click on the One Stop Business Registration to register your business with multiple agencies, including the Department of Financial Institutions and the Department of Workforce Development.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin sole proprietorship registration with Department of Revenue",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_privacy_register_014",
      "category": "Business",
      "title": "[Unverified - being checked] Safety.privacy",
      "summary": "[Unverified - being checked] The Wisconsin Department of Financial Institutions maintains a Business Entity Search (apps.dfi.wi.gov/apps/CorpSearch/Search.aspx) that is publicly accessible; the DFI General Information page describes the Corporation Bureau as the filing office that maintains organizational records.",
      "body": "The Wisconsin Department of Financial Institutions maintains a Business Entity Search (apps.dfi.wi.gov/apps/CorpSearch/Search.aspx) that is publicly accessible; the DFI General Information page describes the Corporation Bureau as the filing office that maintains organizational records.\n\nWhat Wisconsin Department of Financial Institutions actually says:\n\n“Frequent Links - Business Entity Search (apps/CorpSearch/Search.aspx), File an Annual Report (apps/corpar), Pay Filing Fee Online (apps/oos), Request Certified or Simple Copywork (apps/oos?CategoryID=1). The Corporation Bureau of the Division of Corporate & Consumer Services at the Department of Financial Institutions is the filing office for the organizational instruments to create corporations, limited partnerships, limited liability partnerships, and limited liability companies, as well as documents to amend those charters in some respect or other. The unit also licenses foreign (out-of-state) organizations desiring to transact business in Wisconsin. Additionally, the bureau maintains the video service franchise and Homeowners' Association registry.”\n\nNote: The DFI CorpSearch returned HTTP 403 when accessed directly, so the publicly searchable nature of the register could not be confirmed by fetching the search page. The existence of the search link on the official DFI page confirms the tool exists. Whether personal names and home addresses of LLC members/DBAs appear in the public register was not confirmed from the pages opened. Whether a registered agent or commercial address may be used instead was not confirmed from pages opened.",
      "source_type": "official",
      "source_link": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/GeneralInformation.aspx",
      "last_verified": "2026-09-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Financial Institutions",
      "evidence_quote": "Frequent Links - Business Entity Search (apps/CorpSearch/Search.aspx), File an Annual Report (apps/corpar), Pay Filing Fee Online (apps/oos), Request Certified or Simple Copywork (apps/oos?CategoryID=1). The Corporation Bureau of the Division of Corporate & Consumer Services at the Department of Financial Institutions is the filing office for the organizational instruments to create corporations, limited partnerships, limited liability partnerships, and limited liability companies, as well as documents to amend those charters in some respect or other. The unit also licenses foreign (out-of-state) organizations desiring to transact business in Wisconsin. Additionally, the bureau maintains the video service franchise and Homeowners' Association registry.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin business entity public register and privacy",
      "topic": "Safety.privacy",
      "applies_to_country": "*",
      "applies_to_scope": "The DFI CorpSearch page returned a 403 error when accessed, so the searchability of the register could not be directly c",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r278_wisconsin_business_and_tax_for_creators_wi_home_business_licence_015",
      "category": "Business",
      "title": "Wisconsin home-based business state licence requirements: Access.signup",
      "summary": "No Wisconsin state-level business licence specifically for home-based businesses was identified on the DOR or DFI pages opened; the DOR registration page covers tax permits but not general business licences.",
      "body": "No Wisconsin state-level business licence specifically for home-based businesses was identified on the DOR or DFI pages opened; the DOR registration page covers tax permits but not general business licences.\n\nWhat Wisconsin Department of Revenue actually says:\n\n“Business Registration, Permits, and Licenses section lists: Sales and use, employer withholding, local exposition district, premier resort area, rental vehicle, police and fire protection, and/or dry cleaning permits — all administered by the Department of Revenue. The page notes: To obtain information regarding permits or licenses not administered by the department, visit the License/Permits/Registration web page on the Department of Safety and Professional Services website.”\n\nNote: The DOR page explicitly refers permits/licenses not administered by the department to the Department of Safety and Professional Services (dsps.wi.gov), which was not opened. County/municipal business licences were also not searched. This record documents the gap, not the absence of a requirement.",
      "source_type": "official",
      "source_link": "https://www.revenue.wi.gov/Pages/Businesses/home.aspx",
      "last_verified": "2026-09-24",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Wisconsin Department of Revenue",
      "evidence_quote": "Business Registration, Permits, and Licenses section lists: Sales and use, employer withholding, local exposition district, premier resort area, rental vehicle, police and fire protection, and/or dry cleaning permits — all administered by the Department of Revenue. The page notes: To obtain information regarding permits or licenses not administered by the department, visit the License/Permits/Registration web page on the Department of Safety and Professional Services website.",
      "volatility": "low",
      "from_batch": "278-wisconsin-business-and-tax-for-creators",
      "subject": "Wisconsin home-based business state licence requirements",
      "topic": "Access.signup",
      "applies_to_country": "*",
      "applies_to_scope": "Municipal or county licences were not searched; only state-level pages were checked.",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    }
  ]
}