reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.89 - Distribution of moneys received.

77.89
Distribution of moneys received.
(1)
Payment to municipalities.
(a)
By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under s. 77.84 (3) (b) and 100 percent of each withdrawal tax payment received under s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies.
(b)
The department shall distribute from the appropriation under s. 20.370 (2) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000 in fiscal year 2016-17 among treasurers of each municipality in which is located land subject to a managed forest land order that is designated as closed to public access under s. 77.83 (1). The department shall distribute to each municipal treasurer an amount in proportion to the number of acres of closed land in that municipality. The department shall make the payments for fiscal year 2015-16 before July 1, 2016. The department shall make the payments for fiscal year 2016-17 before July 1, 2017.
(2)
Payment to counties.
(a)
Each municipal treasurer shall pay 20 percent of each payment received under sub. (1) (a) and (b) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.
(b)
The municipal treasurer shall pay 20 percent of the amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30, and shall deposit the remainder in the municipal treasury.
History:  1985 a. 29; 1987 a. 378; 1991 a. 39; 1995 a. 27; 2003 a. 228, 327; 2005 a. 253, 299; 2007 a. 20; 2013 a. 81; 2015 a. 55, 358; 2017 a. 59.
“Each municipality" in sub. (1) means every municipality where the property is presently located, not every municipality where the property has ever been located. When a parcel was annexed by a village and removed from the program, the village, and not the town that previously contained the parcel, was entitled to the withdrawal tax payment under sub. (1). Town of Somerset v. DNR, 2011 WI App 55, 332 Wis. 2d 777, 798 N.W.2d 282, 10-1501.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.895 - Grants for land acquisitions for outdoor activities.

77.895
Grants for land acquisitions for outdoor activities.
(1)
Definitions. In this section:
(b)
“Land" means land in fee simple, conservation easements, and other easements in land.
(c)
“Local governmental unit" means a city, village, town, or county.
(d)
“Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).
(2)
Program. The department shall establish and administer a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing.
(3)
Requirements. The department shall promulgate rules establishing requirements for awarding grants under this section. The rules promulgated under this subsection shall include all of the following:
(a)
A requirement that the department give higher priority to counties over other grant applicants in awarding grants under this section.
(b)
A requirement that, in awarding grants to counties under this section, the department give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83.
(c)
A requirement that, in awarding grants to towns under this section, the department give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83.
(d)
A requirement that no grant may be awarded under this section without it being approved by the board of each county in which the land to be acquired is located.
(e)
Requirements concerning the use of sound forestry practices on land acquired under this section.
(fm)
A requirement that no more than 10 percent of grant funding available under this section may be used to acquire parcels of land that are less than 10 acres in size.
(gm)
A requirement that land acquired with a grant under this section be open to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping seasons.
(4)
Use of land. Land acquired under this section may be used for purposes in addition to those specified in sub. (2) if the additional uses are compatible with the purposes specified in sub. (2).
History:  2007 a. 20; 2015 a. 55.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.90 - Right to hearing.

77.90
Right to hearing.
An applicant under s. 77.82 or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under ch. 227.
History:  1985 a. 29; 2009 a. 365.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.905 - Procedure in forfeiture actions.

77.905
Procedure in forfeiture actions.
The procedure in ss. 23.50 to 23.85 applies to actions to recover forfeitures brought under this subchapter.
History:  1989 a. 79.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.92 - Definitions.

77.92
Definitions.
In this subchapter:
(1m)
“File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
(3)
“Gross tax liability" means a corporation's tax liability under ch. 71, without regard to any tax credit.
History:  1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112, 490; 1995 a. 27, 209; 1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 99, 135, 255, 326; 2005 a. 74, 361, 479, 483; 2007 a. 20, 96; 2009 a. 2, 28, 265, 269, 295, 332; 2011 a. 32, 212; 2011 a. 260 s. 80; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.93 - Applicability.

77.93
Applicability.
For the privilege of doing business in this state, there is imposed an economic development surcharge on the following entities:
(1)
All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000,000 in gross receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.
(4)
All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000,000 in gross receipts from all activities for the taxable year.
History:  1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112; 1995 a. 27; 1997 a. 27; 1999 a. 9; 2011 a. 32; 2013 a. 20.
This section does not violate the constitutional guaranty of equal protection. Love, Voss & Murray v. DOR, 195 Wis. 2d 189, 536 N.W.2d 126 (Ct. App. 1995), 94-2185.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.935 - Single-owner entities.

77.935
Single-owner entities.
A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner's return under this subchapter.
History:  1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.94 - Surcharge determination.

77.94
Surcharge determination.
(1)
Except as provided in sub. (2), the surcharge imposed under s. 77.93 is an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3 percent, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or $25, whichever is greater.
(2)
(a)
In this subsection:
1.
“Begins to do business" includes but is not limited to a change in corporate form and the occurrence of any event that creates a short taxable year for purposes of the taxes under ch. 71.
2.
“Ceases to do business" includes but is not limited to a change in corporate form and the occurrence of any event that creates a short taxable year for purposes of the taxes under ch. 71.
(b)
If an entity begins to do business in this state after the beginning of its taxable year or ceases to do business in this state before the end of its taxable year, subject to the maximum and minimum surcharge, the surcharge imposed on it under s. 77.93 is calculated as follows:
1.
Multiply its gross tax liability for the taxable year by a fraction the numerator of which is 365 and, if the entity begins to do business in this state after the beginning of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state until the end of its taxable year and, if the entity ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the beginning of its taxable year until the day that it ceases to do business in this state and, if the entity both begins to do business in this state after the beginning of its taxable year and ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state to the day that it ceases to do business in this state.
2.
Determine the surcharge that would be imposed under sub. (1) on the amount calculated under subd. 1.
3.
Divide the surcharge under subd. 2. by the fraction under subd. 1.
History:  1989 a. 335; 1991 a. 39, 60; 1993 a. 16; 1999 a. 9; 2001 a. 16; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.95 - Interest and penalties.

77.95
Interest and penalties.
The interest and penalty provisions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3m. and (b) 1. to 3. and (3) and 71.85, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.
History:  1989 a. 335; 1991 a. 39; 1993 a. 16; 2011 a. 68.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.96 - Administration.

77.96
Administration.
(1)
An entity's taxable year for the surcharge under this subchapter is the same as the entity's taxable year for the taxes under ch. 71.
(2)
The surcharge under this subchapter is due on the date on which the entity's return under ch. 71 is due without regard to any extension.
(3)
The department of revenue shall levy, enforce and collect the surcharge under this subchapter.
(4)
Sections 71.74 (1) to (3), (6), (7) and (9) to (15), 71.75 (1), (2), (4), (5) and (6) to (10), 71.76, 71.77, 71.78 (1) to (8), 71.80 (1) (a) to (d), (3), (3m), (6), (8) to (12), (14) and (18), 71.87, 71.88, 71.89, 71.90, 71.91 and 71.93, as they apply to the taxes under ch. 71, apply to the surcharge under this subchapter.
(5)
Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file an accurate statement of its gross tax liability. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12 percent per year.
(5m)
Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.
(6)
The department of revenue shall refer to the surcharge under this subchapter as the economic development surcharge.
History:  1989 a. 335; 1991 a. 39, 269, 315; 1993 a. 16; 1997 a. 27; 1999 a. 9; 2011 a. 32; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.97 - Use of revenue.

77.97
Use of revenue.
The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the economic development fund under s. 25.49.
History:  1989 a. 335; 1991 a. 39; 2007 a. 20; 2011 a. 32.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.98 - Imposition.

77.98
Imposition.
(1)
A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of all of the following:
(a)
Alcoholic beverages, as defined in s. 77.51 (1b), if the alcoholic beverages are for consumption on the seller's premises.
(b)
Candy, as defined in s. 77.51 (1fm).
(c)
Prepared food, as defined in s. 77.51 (10m).
(d)
Soft drinks, as defined in s. 77.51 (17w).
(2)
The items described under sub. (1) (a) to (d) are not subject to tax if they qualify for an exemption from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a), (20n) (b) or (c), or (20r).
(3)
For purposes of sub. (1) (a), “premises" shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served.
(4)
(a)
Except as provided in par. (b), the tax imposed under this section shall not be imposed on the sale of alcoholic beverages, candy, prepared food, or soft drinks sold by a person primarily engaged, as determined by the department, in the retail trade as a food and beverage store, as classified under sector 44-45, subsector 445, of the North American Industry Classification System, 2017 edition, published by the U.S. office of management and budget, beginning on the first day of the calendar quarter that is at least 120 days after the date on which the bonds issued by the district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired. The district shall notify the department of revenue, in the manner prescribed by the department, when such bonds and debt are retired.
(b)
Notwithstanding par. (a), the district board may, by a majority vote of its members, reimpose the tax under this section on a person engaged in a retail trade, as described under par. (a).
History:  1993 a. 263; 2009 a. 2, 330; 2015 a. 60; 2017 a. 17.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.981 - Rate.

77.981
Rate.
The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25 percent of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5 percent of the sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5 percent. The 0.5 percent rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.
History:  1993 a. 263; 2009 a. 2.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.9815 - Exemption.

77.9815
Exemption.
Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.
History:  1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.982 - Administration.

77.982
Administration.
(1)
The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
(2)
Sections 77.51 (1f), (3pf), (9p), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.522, 77.523, 77.54 (51) and (52), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter.
(3)
From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97.45 percent of the taxes collected under this subchapter for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes shall first be used for the district's debt service on its bond obligations, as described in s. 77.98 (4). After such obligations are retired, the district may use the taxes for any lawful purpose. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6).
(4)
Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
History:  1993 a. 263, 491; 1999 a. 9; 2003 a. 203; 2007 a. 20; 2009 a. 2, 330; 2011 a. 18, 68; 2013 a. 20; 2015 a. 60; 2019 a. 10; 2021 a. 238 s. 45.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.99 - Imposition.

77.99
Imposition.
A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4 percent. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.
History:  1993 a. 263; 2009 a. 2.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.991 - Administration.

77.991
Administration.
(1)
The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
(2)
Sections 77.51 (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.
(3)
From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97.45 percent of the taxes collected under this subchapter for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's debt service on its bond obligations. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
(4)
Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
History:  1993 a. 263; 1999 a. 9; 2003 a. 203; 2007 a. 20; 2009 a. 2, 330; 2011 a. 18, 68; 2013 a. 20; 2019 a. 10; 2021 a. 238 s. 45.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.995 - Imposition.

77.995
Imposition.
(1)
In this section:
(a)
Except as provided in par. (b), “limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; and that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route.
(b)
“Limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in car pools or van pools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing.
(2)
There is imposed a fee at the rate of 5 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5 percent of the sales price on the rental of limousines.
History:  1997 a. 27, 237; 1999 a. 80, 83, 186; 2001 a. 105; 2005 a. 25; 2007 a. 11; 2009 a. 2.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.9951 - Administration.

77.9951
Administration.
(1)
The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
(2)
Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.
(3)
Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
History:  1997 a. 27; 2007 a. 20; 2009 a. 2, 28, 330; 2011 a. 18, 68; 2013 a. 20; 2019 a. 10; 2021 a. 238 s. 45.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.996 - Definitions.

77.996
Definitions.
In this subchapter:
(1)
“Department" means the department of revenue.
(2)
“Dry cleaning facility" means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:
(a)
Coin-operated facilities.
(b)
Facilities that are located on U.S. military installations.
(c)
Industrial laundries.
(d)
Commercial laundries.
(e)
Linen supply facilities.
(f)
Facilities that are located at a prison or other penal institution.
(g)
Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.
(h)
Facilities that are located on property that is owned by the U.S. government or by this state.
(i)
Formal wear rental firms.
(3)
“Dry cleaning product" means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.
(4)
“Formal wear" includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.
(5)
“Formal wear rental firm" means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.
(6)
“Gross receipts" means the sales price, as defined in s. 77.51 (15b), except as provided in s. 77.585 (7), of tangible personal property and taxable services sold by a dry cleaning facility. “Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.
(7)
“Launder" means to use water and detergent as the main process for cleaning apparel or household fabrics.
History:  1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 312; 2005 a. 253; 2009 a. 2; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.9962 - Dry cleaning products fee.

77.9962
Dry cleaning products fee.
There is imposed on each person who sells a dry cleaning product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.
History:  1997 a. 27; 2001 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.9964 - Administration.

77.9964
Administration.
(1)
The department shall administer the fees under this subchapter.
(2)
Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. 71.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2., and 6., (2) (a) 1. to 3m. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under ch. 71 apply to the fees under this subchapter.
(3)
The department shall deposit all of the revenue that it collects under this subchapter in the fund under s. 25.48.
(4)
The department shall reimburse the owner or operator of a formal wear rental firm an amount equal to the sum of any fees paid by the owner or operator under s. 77.9961 (1) prior to October 29, 1999.
History:  1997 a. 27; 1999 a. 9; 2003 a. 312; 2011 a. 68.
2023 Wisconsin Statutes & Annotations › Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees. › 77.9965 - Sunset.

77.9965
Sunset.
This subchapter does not apply after June 30, 2032.
History:  1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.015 - Annual adjustment of tax rate.

78.015
Annual adjustment of tax rate.
(1)
Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation by the amount obtained under sub. (2). After the calculation of the rate that takes effect on April 1, 2006, the department shall make no further calculation under this subsection and sub. (2).
(2)
Divide the annual average U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the previous year by that annual average for the year before the previous year.
(4)
The rate calculated under this section shall be rounded to the nearest 0.1 cent.
(5)
The rate calculated under this section is effective on the April 1 after the calculation.
History:  1983 a. 27; 1991 a. 39; 1993 a. 16, 437; 1997 a. 27; 2005 a. 85.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.07 - Motor vehicle fuel received.

78.07
Motor vehicle fuel received.
(1)
Except as provided in subs. (1a) and (3), motor vehicle fuel that is produced, refined, blended or manufactured, or imported for manufacturing, by any person at a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture is received by a supplier when the motor vehicle fuel is removed from a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture and placed in tank cars, tank trucks, tank wagons or other types of transportation equipment, containers or facilities at such refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture or when the motor vehicle fuel is placed in any tank or other container from which sales or deliveries not involving transportation of the motor vehicle fuel are made directly.
(1a)
Motor vehicle fuel shipped by pipeline spur to an airport hydrant system is received when the motor vehicle fuel is received from the main pipeline into the initial or primary storage facility or holding terminal by the owner of the storage facility or holding terminal.
(3)
Except as provided in subs. (1) and (1a), motor vehicle fuel imported is received at the time and place of unloading by the person for whose account that shipment or delivery is made.
(4)
Any product that is not motor vehicle fuel and that is blended as a component part of motor vehicle fuel other than at a refinery, marine terminal, pipe line terminal, pipe line tank farm or place of manufacture is received by such person who is the owner of that product at the time and place the blending is completed.
(5)
Renewable fuel exempt under s. 78.01 (2n) from the tax under s. 78.01 (1) is not received for the purposes of this section.
History:  1983 a. 27, 37; 1991 a. 316; 1993 a. 16; 2009 a. 401; 2013 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.09 - Supplier and exporter licenses.

78.09
Supplier and exporter licenses.
(1)
No person may import motor vehicle fuel into; or sell, use, transport or store motor vehicle fuel in; this state, unless the tax on that motor vehicle fuel has been paid to, or tax liability accrued by, a holder of an unrevoked supplier license issued by the department, except that a supplier is exempt from that requirement for motor vehicle fuel manufactured in this state or imported by pipeline or marine barge and stored in a terminal in this state, and except that a supplier of alcohol is exempt from that requirement for alcohol imported by barge, railcar or transport truck. A supplier who does not transact business in this state and who has no contacts with this state except sales to wholesaler distributors or retail dealers in another state who ship motor vehicle fuel into this state may apply for, and may be given, a supplier's license under this subsection and thereby submit to the jurisdiction of this state for purposes of this subchapter.
(2)
To procure a license, a supplier who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.
(3)
No person may export motor vehicle fuel unless that person has obtained an export license or a supplier license or has paid the destination state motor vehicle fuel tax to the supplier and can demonstrate proof of export in the form of a destination state bill of lading.
(4)
In order to obtain a license to export motor vehicle fuel to another specified state, a person shall be licensed either to collect and remit motor vehicle fuel taxes or to deal in tax-free motor vehicle fuel in that other specified state of destination.
(5)
To procure an export license, an exporter who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.
(6)
Subject to conditions established by the department, the department shall provide for the payment of the tax imposed by this subchapter by a person importing motor vehicle fuel from a bulk plant located outside of this state.
(7)
Subject to conditions established by the department, the department shall provide for export by and the certification for exemption from the tax imposed by this subchapter to a wholesale distributor exporting motor vehicle fuel out of a bulk plant to a destination outside of this state.
History:  1991 a. 316; 1993 a. 16; 1995 a. 27; 1997 a. 27; 2013 a. 54.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.10 - Licensing process.

78.10
Licensing process.
(1)
Application. Application for a license to receive motor vehicle fuel under s. 78.07 shall be made upon a form prepared and furnished by the department and, in the case of a supplier, the form shall be accompanied by a copy of the applicant's license under 26 USC 4101. The application shall be subscribed by the applicant and shall contain the information that the department reasonably requires for the administration of this subchapter. Only a person who holds a valid certificate under s. 73.03 (50) may apply for a license under this subsection.
(2)
Investigation. The department shall investigate each applicant under sub. (1). No license shall be issued if the department deems that the applicant does not hold a valid certificate under s. 73.03 (50), the application is not filed in good faith, the applicant is not the real party in interest and the license of the real party in interest has been revoked for cause, or other reasonable cause for nonissuance exists.
(3)
Hearing. Before refusing to issue a license, the department shall grant the applicant a hearing, of which the applicant shall be given at least 5 days' written notice.
(4)
Issue. If the application and the bond under s. 78.11, if that bond is required, are approved, the department shall issue a license.
(6)
Transfer forbidden. A license under this section is not transferable to another person.
(7)
Display of license. Each license shall be preserved and conspicuously displayed at the place of business for which issued.
History:  1991 a. 316; 1993 a. 16; 1995 a. 27; 1997 a. 27.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.13 - Notice by licensee of discontinuance, sale or transfer of business; final report.

78.13
Notice by licensee of discontinuance, sale or transfer of business; final report.
(1)
Notice required. Whenever any licensee doing business under this subchapter ceases to do business, that licensee shall notify the department in writing immediately. That notice shall specify the date when the licensee ceases doing business and, in the event of the sale or transfer of the business, the name and address of the purchaser or transferee thereof.
(2)
Final reports. Every licensee shall, upon the cessation of business or upon the cancellation or revocation of a license, make a report as required under s. 78.12 and pay all motor vehicle fuel taxes, interest and penalties due the state. Such payment shall be made under s. 78.12 (5).
History:  1973 c. 333; 1975 c. 180, 421; 1981 c. 20; 1987 a. 399; 1991 a. 189; 1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.15 - Theft of tax moneys.

78.15
Theft of tax moneys.
If any licensee sells any motor vehicle fuel upon which the tax imposed by this subchapter has become due and has not been paid, all motor vehicle fuel tax moneys received by that licensee because of that sale are trust funds in that licensee's hands and the property of this state. Any licensee who fails or refuses to pay over to the state the tax on motor vehicle fuel at the time required under s. 78.12 (5) or who fraudulently withholds or appropriates or otherwise uses such moneys or any portion thereof belonging to this state is guilty of theft and shall be punished as provided by law for the crime of theft, irrespective of whether or not that licensee has or claims to have any interest in the moneys so received by that licensee.
History:  1991 a. 316; 1993 a. 16.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.155 - Penalties for misuse of dyed diesel fuel.

78.155
Penalties for misuse of dyed diesel fuel.
(1)
Any person who sells dyed diesel fuel to a buyer who the person knows or has reason to know will use the dyed diesel fuel for a purpose that is taxable under this subchapter shall pay to the department a penalty of $1,000 or twice the amount of tax that should have been paid on the dyed diesel fuel, whichever is greater.
(2)
Any person who knows or has reason to know that he or she used dyed diesel fuel for a purpose that is taxable under this subchapter shall pay to the department a penalty of $1,000 or twice the amount of tax that should have been paid on the dyed diesel fuel, whichever is greater.
(3)
Any retailer who does not conspicuously label a fuel pump, or other delivery facility, that dispenses dyed diesel fuel so as to notify customers that it contains dyed diesel fuel shall pay to the department a penalty of $1,000.
History:  1993 a. 437.
2023 Wisconsin Statutes & Annotations › Chapter 78 - Motor vehicle and general aviation fuel taxes. › 78.19 - Refund for fuel destroyed.

78.19
Refund for fuel destroyed.
If any motor vehicle fuel in the possession of a licensee is destroyed by fire, lightning, storm, flood or accident not caused by the willful act of that licensee or any employee thereof, before it is sold or used by that licensee, and if the licensee applies to the department and proves the destruction or loss satisfactorily to the department, the department shall authorize a tax credit or shall refund the amount of tax paid thereon. Such application or claim shall be filed with the department within 15 days after the motor vehicle fuel is destroyed or lost or the tax credit or refund will not be allowed.
History:  1991 a. 316; 1993 a. 16.