Wisconsin Code § 347.18

Mounting of clearance lamps and reflectors
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(1) Whenever s. 347.16 requires any reflector to be displayed
upon a vehicle, each such reflector shall be mounted at a height
not less than 16 inches nor more than 60 inches above the ground
on which the vehicle stands. On vehicles which are more than 80
inches wide, the front and rear reflectors shall be mounted so as
to indicate as nearly as possible the extreme width of the vehicle.
Any required red reflector on the rear of a vehicle may be incorporated with the tail lamp but such reflector shall meet all the
other reflector requirements of this chapter.
(2) Whenever this chapter requires a vehicle to be equipped
with clearance lamps, such lamps shall be mounted in such a
manner as to indicate the extreme width of the vehicle and as near
to the top thereof as practicable except that when rear identification lamps are mounted at the extreme height of the vehicle, rear
clearance lamps may be mounted at optional heights.

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