You do not have to escheat to Wisconsin, but must check your own state of incorporation, where you might be required to report the property. For complete relief from escheatment in a case such as yours, two conditions must exist: 1) the owner's address must be in a state that exempts B2B (as in Wisconsin), AND 2) the payor must be incorporated in a state that also exempts B2B. If the later is not the case, then the property goes to that state. Also note that B2B exemptions apply only to payments arising out of commercial transactions. Vendor payments MAY BE exempted under the right conditions. However, dividend payments to a commercial investor ARE NEVER exempt, even if all the other conditions are right.
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