Exceptions.
(a)#
The employer of any employee domiciled in a state with which Wisconsin has reciprocity under s. 71.05 (2) is not required to withhold under this subchapter from the wages earned by such employee in this state.
(b)#
This subchapter shall not apply to any county fair association in regard to any employee receiving less than $500 annually in wages or salary from the association.
(c)#
The department of corrections is not required to withhold under sub. (1) from wages paid to an inmate working in a prison listed in s. 302.01, and if the inmate’s wages do not exceed $2,000 per year the department of corrections is not required under s. 71.65 (3) to file reports relating to those wages.