reglab/statecodes huggingface dataset:
2023 Wisconsin Statutes & Annotations › Chapter 136 - Future service plans. › 136.06 - Representations; contract disclosures.

136.06
Representations; contract disclosures.
(1)
With respect to representations made to a prospective customer to induce the customer to sign a future service contract, the contractor shall clearly and accurately describe:
(a)
The source of purchase of any merchandise named by its brand, whether such source is from a manufacturer, wholesaler, retailer, or other supplier.
(b)
Where no brand name is stated, the comparative numbers, expressed in percentages of purchases made by the contractor from manufacturers, wholesalers, retailers or other suppliers.
(c)
The existence, if any, of purchasing arrangements which the contractor has with all manufacturers, wholesalers, retailers or other suppliers, including a statement of the duration of the arrangements.
(d)
At the initiation of any solicitation of a prospective customer, the fact that the contractor is offering and selling contracts for future services.
(e)
At or prior to the time of execution of a future service contract by the customer, in writing, the step-by-step procedure for ordering the purchase of goods or services or the rental of videotapes.
(f)
The contractor's policy with respect to retention or refund of trade, prompt payment or other discounts, and the maximum amount of such discounts expressed as a percentage of the contractor's cost for the goods or services purchased or the videotapes rented.
(2)
All future service contracts shall disclose:
(a)
The disposition of all trade discounts, prompt payment discounts or other discounts received by the contractor, and if the contractor retains such discounts, the maximum discount which the contractor may receive expressed as a percentage of the contractor's cost for the goods or services. Where the contract provides for a return of any discount to the customer, or where the contract fails to disclose the disposition of such discounts the contractor shall promptly refund such discounts to the customer upon receiving them.
(b)
All normal charges assessed on an item that are to be paid by the customer, such as freight costs, the contractor's markup differential and other costs. Such disclosure shall also be made on each order placed through the contractor, separately and in specific monetary amounts.
(c)
That a manufacturer's or other dealer's supply agreement with the contractor may not be permanent, if such is in fact true.
(d)
Upon whom falls the risk of damage in shipment of goods pursuant to a customer's order.
(e)
The contractor's policy with respect to return of ordered goods, cancellation of orders by the customer and refunds for such cancellation or return.
(f)
The contractor's policy with respect to warranties or guarantees on goods ordered.
(3)
Every contract made in violation of this chapter is void and unenforceable as contrary to public policy.
(4)
Any waiver by a customer of this chapter or of a customer's rights under this chapter is contrary to public policy and is void and unenforceable.
History:  1975 c. 209; 1985 a. 324; 1993 a. 482.
2023 Wisconsin Statutes & Annotations › Chapter 136 - Future service plans. › 136.07 - Contract performance; records.

136.07
Contract performance; records.
(1)
No contractor may fail to perform upon the contractual provisions required to be set forth in future service contracts under s. 136.06 (2).
(2)
Every contractor shall retain business records for goods ordered for purchase for 2 years following delivery of those goods. These records shall include, but not be limited to, records showing the contractor's costs of purchased goods and all customer orders for those goods. Every contractor renting videotapes shall retain copies of all unexpired videotape rental contracts, identifying the member and the cost and duration of membership.
History:  1975 c. 209; 1985 a. 324.
2023 Wisconsin Statutes & Annotations › Chapter 136 - Future service plans. › 136.08 - Interlocking ownership.

136.08
Interlocking ownership.
Any person who is the owner, officer, manager or employee of a contractor is prohibited from being the owner, officer, manager or employee of any supplier whose partial or whole purpose is the selling or supplying of merchandise to the contractor. A stockholder of less than 10 percent of the stock of a supplier corporation is exempt from the prohibition of this section.
History:  1975 c. 209.
2023 Wisconsin Statutes & Annotations › Chapter 136 - Future service plans. › 136.10 - Bond.

136.10
Bond.
(1)
Every contractor shall maintain a bond issued by a surety company licensed to do business in this state. The principal sum of the bond shall at all times be $25,000, except that if a contractor enters into a contract described in s. 136.02 (7), the principal sum of the bond shall be $250,000.
(2)
The bond required by this section shall be in favor of the state for the benefit of any member who suffers loss of prepayments made pursuant to a contract due to insolvency of the contractor, the cessation of business by the plan, or the failure of a contractor to make a refund under a provision in a future service contract described in s. 136.02 (7) (e). A copy of the bond shall be filed with the department. Any person claiming against the bond may maintain an action at law against the contractor and the surety.
(3)
In addition to other means for the enforcement of the surety's liability on the bond required by this section, the surety's liability may be enforced by motion after a final judgment has been obtained against a contractor. The notice of motion, the motion, and a copy of the judgment shall be served on the surety as provided under s. 801.14. The notice shall set forth the amount of the claim and a brief statement indicating that the claim is covered by the bond. Service shall also be made on the division of trade and consumer protection of the department of agriculture, trade and consumer protection. The court shall grant the motion unless the surety establishes that the claim is not covered by the bond or unless the court sustains an objection made by the department of agriculture, trade and consumer protection that the grant of the motion might impair the rights of actual or potential claimants or is not in the public interest. The court may, in the interest of justice, order a proportional or other equitable distribution of the bond proceeds.
History:  1975 c. 209; 2009 a. 115.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.12 - Application.

137.12
Application.
(1)
Except as otherwise provided in sub. (2) and except in ss. 137.25 and 137.26, this chapter applies to electronic records and electronic signatures relating to a transaction.
(2)
Except as otherwise provided in sub. (3), this chapter does not apply to a transaction to the extent it is governed by:
(a)
Any law governing the execution of wills or the creation of testamentary trusts;
(b)
Chapters 401 and 403 to 410, other than s. 401.306.
(2m)
This chapter does not apply to any of the following records or any transaction evidenced by any of the following records:
(a)
Records governed by any law relating to adoption, divorce, or other matters of family law.
(b)
Notices provided by a court.
(c)
Court orders.
(d)
Official court documents, including briefs, pleadings, and other writings, required to be executed in connection with court proceedings.
(2p)
This chapter applies to a transaction governed by the federal Electronic Signatures in Global and National Commerce Act, 15 USC 7001, et seq., but this chapter is not intended to limit, modify, or supersede 15 USC 7001 (c).
(2r)
To the extent that it is excluded from the scope of 15 USC 7003, this chapter does not apply to a notice to the extent that it is governed by a law requiring the furnishing of any notice of:
(a)
The cancellation or termination of utility services, including water, heat, and power service.
(b)
Default, acceleration, repossession, foreclosure, or eviction, or the right to cure, under a credit agreement secured by or a rental agreement for a primary residence of an individual;
(c)
The cancellation or termination of health insurance or benefits or life insurance benefits, excluding annuities;
(d)
Recall of a product, or material failure of a product, that risks endangering health or safety; or
(e)
A law requiring a document to accompany any transportation or handling of hazardous materials, pesticides, or other toxic or dangerous materials.
(3)
This chapter applies to an electronic record or electronic signature otherwise excluded from the application of this chapter under subs. (2), (2m), and (2r) to the extent it is governed by a law other than those specified in subs. (2), (2m), and (2r).
(4)
A transaction subject to this chapter is also subject to other applicable substantive law.
(5)
This chapter applies to the state of Wisconsin, unless otherwise expressly provided.
(6)
To the extent there is a conflict between this chapter and ch. 407, ch. 407 governs.
History:  2003 a. 294; 2009 a. 320, 322; 2019 a. 125.
Legal Effects of Electronic Transactions. Serum. Wis. Law. Feb. 2005.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.13 - Use of electronic records and electronic signatures; variation by agreement.

137.13
Use of electronic records and electronic signatures; variation by agreement.
(1)
This chapter does not require a record or signature to be created, generated, sent, communicated, received, stored, or otherwise processed or used by electronic means or in electronic form.
(2)
This chapter applies only to transactions between parties each of which has agreed to conduct transactions by electronic means. Whether the parties agree to conduct a transaction by electronic means is determined from the context and surrounding circumstances, including the parties' conduct.
(3)
A party that agrees to conduct a transaction by electronic means may refuse to conduct other transactions by electronic means. The right granted by this subsection may not be waived by agreement.
(4)
Except as otherwise provided in this chapter, the effect of any provision of this chapter may be varied by agreement. Use of the words “unless otherwise agreed," or words of similar import, in this chapter shall not be interpreted to preclude other provisions of this chapter from being varied by agreement.
(5)
Whether an electronic record or electronic signature has legal consequences is determined by this chapter and other applicable law.
History:  2003 a. 294; 2019 a. 125.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.14 - Construction.

137.14
Construction.
This chapter shall be construed and applied:
(1)
To facilitate electronic transactions consistent with other applicable law;
(2)
To be consistent with reasonable practices concerning electronic transactions and with the continued expansion of those practices; and
(3)
To effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting laws substantially similar to the Uniform Electronic Transactions Act as approved and recommended by the National Conference of Commissioners on Uniform State Laws in 1999.
History:  2003 a. 294; 2019 a. 125.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.15 - Legal recognition of electronic records, electronic signatures, and electronic contracts.

137.15
Legal recognition of electronic records, electronic signatures, and electronic contracts.
(1)
A record or signature may not be denied legal effect or enforceability solely because it is in electronic form.
(2)
A contract may not be denied legal effect or enforceability solely because an electronic record was used in its formation.
(3)
If a law requires a record to be in writing, an electronic record satisfies that requirement in that law.
(4)
If a law requires a signature, an electronic signature satisfies that requirement in that law.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.16 - Provision of information in writing; presentation of records.

137.16
Provision of information in writing; presentation of records.
(1)
If parties have agreed to conduct a transaction by electronic means and a law requires a person to provide, send, or deliver information in writing to another person, a party may satisfy the requirement with respect to that transaction if the information is provided, sent, or delivered, as the case may be, in an electronic record capable of retention by the recipient at the time of receipt. An electronic record is not capable of retention by the recipient if the sender or its information processing system inhibits the ability of the recipient to print or store the electronic record.
(2)
If a law other than this chapter requires a record to be posted or displayed in a certain manner, to be sent, communicated, or transmitted by a specified method, or to contain information that is formatted in a certain manner, then:
(a)
The record shall be posted or displayed in the manner specified in the other law.
(b)
Except as otherwise provided in sub. (4) (b), the record shall be sent, communicated, or transmitted by the method specified in the other law.
(c)
The record shall contain the information formatted in the manner specified in the other law.
(3)
If a sender inhibits the ability of a recipient to store or print an electronic record, the electronic record is not enforceable against the recipient.
(4)
The requirements of this section may not be varied by agreement, but:
(a)
To the extent a law other than this chapter requires information to be provided, sent, or delivered in writing but permits that requirement to be varied by agreement, the requirement under sub. (1) that the information be in the form of an electronic record capable of retention may also be varied by agreement; and
(b)
A requirement under a law other than this chapter to send, communicate, or transmit a record by 1st-class or regular mail or with postage prepaid may be varied by agreement to the extent permitted by the other law.
History:  2003 a. 294; 2019 a. 125.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.17 - Attribution and effect of electronic records and electronic signatures.

137.17
Attribution and effect of electronic records and electronic signatures.
(1)
An electronic record or electronic signature is attributable to a person if the electronic record or electronic signature was created by the act of the person. The act of the person may be shown in any manner, including a showing of the efficacy of any security procedure applied to determine the person to which the electronic record or electronic signature was attributable.
(2)
The effect of an electronic record or electronic signature that is attributed to a person under sub. (1) is determined from the context and surrounding circumstances at the time of its creation, execution, or adoption, including the parties' agreement, if any, and otherwise as provided by law.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.18 - Effect of change or error.

137.18
Effect of change or error.
(1)
If a change or error in an electronic record occurs in a transmission between parties to a transaction, then:
(a)
If the parties have agreed to use a security procedure to detect changes or errors and one party has conformed to the procedure, but the other party has not, and the nonconforming party would have detected the change or error had that party also conformed, the conforming party may avoid the effect of the changed or erroneous electronic record.
(b)
In an automated transaction involving an individual, the individual may avoid the effect of an electronic record that resulted from an error made by the individual in dealing with the electronic agent of another person if the electronic agent did not provide an opportunity for the prevention or correction of the error and, at the time the individual learns of the error, the individual:
1.
Promptly notifies the other person of the error and that the individual did not intend to be bound by the electronic record received by the other person;
2.
Takes reasonable steps, including steps that conform to the other person's reasonable instructions, to return to the other person or, if instructed by the other person, to destroy the consideration received, if any, as a result of the erroneous electronic record; and
3.
Has not used or received any benefit or value from the consideration, if any, received from the other person.
(2)
If neither sub. (1) (a) nor (b) applies, the change or error has the effect provided by other law, including the law of mistake, and the parties' contract, if any.
(3)
Subsections (1) (b) and (2) may not be varied by agreement.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.19 - Notarization and acknowledgement.

137.19
Notarization and acknowledgement.
If a law requires a signature or record to be notarized, acknowledged, verified, or made under oath, the requirement is satisfied if the electronic signature of the person authorized to administer the oath or to make the notarization, acknowledgment, or verification, together with all other information required to be included by other applicable law, is attached to or logically associated with the signature or record.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.20 - Retention of electronic records; originals.

137.20
Retention of electronic records; originals.
(1)
Except as provided in sub. (6), if a law requires that a record be retained, the requirement is satisfied by retaining the information set forth in the record as an electronic record which:
(a)
Accurately reflects the information set forth in the record after it was first generated in its final form as an electronic record or otherwise; and
(b)
Remains accessible for later reference.
(2)
A requirement to retain a record in accordance with sub. (1) does not apply to any information the sole purpose of which is to enable the record to be sent, communicated, or received.
(3)
A person may comply with sub. (1) by using the services of another person if the requirements of that subsection are satisfied.
(4)
Except as provided in sub. (6), if a law requires a record to be presented or retained in its original form, or provides consequences if the record is not presented or retained in its original form, a person may comply with that law by using an electronic record that is retained in accordance with sub. (1).
(5)
Except as provided in sub. (6), if a law requires retention of a check, that requirement is satisfied by retention of an electronic record containing the information on the front and back of the check in accordance with sub. (1).
(6)
(a)
Except as provided in sub. (6), a record retained as an electronic record in accordance with sub. (1) satisfies a law requiring a person to retain a record for evidentiary, audit, or like purposes, unless a law enacted after May 5, 2004 specifically prohibits the use of an electronic record for the specified purpose.
(b)
A governmental unit that has custody of a record is also further subject to the retention requirements for public records of state agencies, and the records of the University of Wisconsin Hospitals and Clinics Authority established under ss. 16.61, and 16.611 and the retention requirements for documents of local governmental units established under s. 16.612.
(7)
The public records board may promulgate rules prescribing standards consistent with this chapter for retention of records by state agencies, the University of Wisconsin Hospitals and Clinics Authority and local governmental units.
(8)
This section does not preclude a governmental unit of this state from specifying additional requirements for the retention of any record subject to the jurisdiction of that governmental unit.
History:  2003 a. 294; 2019 a. 125.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.22 - Automated transactions.

137.22
Automated transactions.
In an automated transaction:
(1)
A contract may be formed by the interaction of electronic agents of the parties, even if no individual was aware of or reviewed the electronic agent's actions or the resulting terms and agreements.
(2)
A contract may be formed by the interaction of an electronic agent and an individual, acting on the individual's own behalf or for another person, including by an interaction in which the individual performs actions that the individual is free to refuse to perform and which the individual knows or has reason to know will cause the electronic agent to complete the transaction or performance.
(3)
The terms of a contract under sub. (1) or (2) are governed by the substantive law applicable to the contract.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.23 - Time and place of sending and receipt.

137.23
Time and place of sending and receipt.
(1)
Unless otherwise agreed between the sender and the recipient, an electronic record is sent when it:
(a)
Is addressed properly or otherwise directed properly to an information processing system that the recipient has designated or uses for the purpose of receiving electronic records or information of the type sent and from which the recipient is able to retrieve the electronic record;
(b)
Is in a form capable of being processed by that system; and
(c)
Enters an information processing system outside the control of the sender or of a person that sent the electronic record on behalf of the sender or enters a region of the information processing system designated or used by the recipient which is under the control of the recipient.
(2)
Unless otherwise agreed between a sender and the recipient, an electronic record is received when:
(a)
It enters an information processing system that the recipient has designated or uses for the purpose of receiving electronic records or information of the type sent and from which the recipient is able to retrieve the electronic record; and
(b)
It is in a form capable of being processed by that system.
(3)
Subsection (2) applies even if the place where the information processing system is located is different from the place where the electronic record is deemed to be received under sub. (4).
(4)
Unless otherwise expressly provided in the electronic record or agreed between the sender and the recipient, an electronic record is deemed to be sent from the sender's place of business and to be received at the recipient's place of business. For purposes of this subsection:
(a)
If the sender or recipient has more than one place of business, the place of business of that person is the place having the closest relationship to the underlying transaction.
(b)
If the sender or the recipient does not have a place of business, the place of business is the sender's or recipient's residence, as the case may be.
(5)
An electronic record is received under sub. (2) even if no individual is aware of its receipt.
(6)
Receipt of an electronic acknowledgment from an information processing system described in sub. (2) establishes that a record was received but, by itself, does not establish that the content sent corresponds to the content received.
(7)
If a person is aware that an electronic record purportedly sent under sub. (1), or purportedly received under sub. (2), was not actually sent or received, the legal effect of the sending or receipt is determined by other applicable law. Except to the extent permitted by the other law, the requirements of this subsection may not be varied by agreement.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.25 - Submission of written documents.

137.25
Submission of written documents.
(1)
Unless otherwise prohibited by law, with the consent of a governmental unit of this state that is to receive a record, any record that is required by law to be submitted in writing to that governmental unit and that requires a written signature may be submitted as an electronic record, and if submitted as an electronic record may incorporate an electronic signature.
(2)
The department of administration shall promulgate rules concerning the use of electronic records and electronic signatures by governmental units, which shall govern the use of electronic records or signatures by governmental units, unless otherwise provided by law. The rules shall include standards regarding the receipt of electronic records or electronic signatures that promote consistency and interoperability with other standards adopted by other governmental units of this state and other states and the federal government and nongovernmental persons interacting with governmental units of this state. The standards may include alternative provisions if warranted to meet particular applications.
History:  1997 a. 306; 2003 a. 294 ss. 10t, 11, 13m.
2023 Wisconsin Statutes & Annotations › Chapter 137 - Electronic transactions and records. › 137.26 - Interoperability.

137.26
Interoperability.
If a governmental unit of this state adopts standards regarding its receipt of electronic records or electronic signatures under s. 137.25, the governmental unit shall promote consistency and interoperability with similar standards adopted by other governmental units of this state and other states and the federal government and nongovernmental persons interacting with governmental units of this state. Any standards so adopted may include alternative provisions if warranted to meet particular applications.
History:  2003 a. 294.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.01 - Money.

138.01
Money.
The money of account of this state shall be the dollar, cent and mill; and all accounts in public offices, and other public accounts, and, except as provided in ss. 806.30 to 806.44, all proceedings in courts shall be kept and had in conformity to this regulation.
History:  1991 a. 236.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.02 - Contracts not affected.

138.02
Contracts not affected.
Nothing contained in s. 138.01 shall vitiate or affect any account, charge or entry originally made or any note, bond or other instrument expressed in any other money of account; but, except as provided in ss. 806.30 to 806.44, the same shall be reduced to dollars or parts of a dollar as hereinbefore directed in any suit thereupon.
History:  1991 a. 236.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.03 - Judgments, how computed.

138.03
Judgments, how computed.
Except as provided in ss. 806.30 to 806.44, in all judgments or decrees rendered by any court of justice for any debt, damages or costs and in all executions issued thereon the amount shall be computed, as near as may be, in dollars and cents, rejecting smaller fractions; and no judgment or other proceeding shall be considered erroneous for such omissions. In actions or proceedings under ss. 806.30 to 806.44, the court, in the interest of justice, may direct that all evidence submitted to the jury and the jury verdict be in U.S. dollars at a rate of exchange established by the court. The court shall convert the jury verdict to the foreign money at that rate of exchange.
History:  1991 a. 236.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.04 - Legal rate.

138.04
Legal rate.
The rate of interest upon the loan or forbearance of any money, goods or things in action shall be $5 upon the $100 for one year and according to that rate for a greater or less sum or for a longer or a shorter time; but parties may contract for the payment and receipt of a rate of interest not exceeding the rate allowed in ss. 138.041 to 138.056, 138.09 to 138.14, 218.0101 to 218.0163, or 422.201, in which case such rate shall be clearly expressed in writing.
History:  1981 c. 45 s. 51; 1999 a. 31; 2009 a. 405.
A creditor is entitled to interest on a liquidated claim from the time payment was due by the terms of the contract and, if no time is specified, then from the time demand was made or from commencement of the action. Estreen v. Bluhm, 79 Wis. 2d 142, 255 N.W.2d 473 (1977).
A merchant who first informed the customer of the 24 percent interest to be charged on an open account in statements of the account provided after the account was opened violated s. 422.302 (2). The merchant was only entitled to interest under this section. Severson Agri-Service, Inc. v. Lander, 172 Wis. 2d 269, 493 N.W.2d 230 (Ct. App. 1992).
The writing expressing the interest to be charged need not be subscribed by the party charged. Advance Concrete Forms v. Mc Cann Const. 916 F.2d 412 (1990).
Prejudgment interest in Wisconsin personal injury cases. Brennan. WBB Aug. 1983.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.041 - Federal rate parity.

138.041
Federal rate parity.
(1)
In order to prevent discrimination against state-chartered financial institutions with respect to interest rates, state-chartered banks, credit unions and savings banks may take, receive, reserve and charge on any loan or forbearance made on or after April 6, 1980 and before November 1, 1981, and on any renewal, refinancing, extension or modification made on or after April 6, 1980 and before November 1, 1981, of any loan or forbearance, interest at a federal rate prescribed for federally chartered banks, credit unions and savings banks, respectively, notwithstanding any other statutes. The federal rate described in this section does not include any rate permitted under a federal law which refers to a rate limit established by a state law which does not apply to state-chartered banks, credit unions or savings banks.
(2)
In order to prevent discrimination against state-chartered financial institutions with respect to interest rates, state-chartered banks, credit unions, savings and loan associations and savings banks may take, receive, reserve and charge on any loan or forbearance made on or after November 1, 1981 and before November 1, 1984, or after October 31, 1987, and on any renewal, refinancing, extension or modification made on or after November 1, 1981 and before November 1, 1984, or after October 31, 1987, of any loan or forbearance, interest at a federal rate prescribed for federally chartered banks, credit unions, savings and loan associations and savings banks, respectively, notwithstanding any other statutes. The federal rate described in this section does not include any rate permitted under a federal law which refers to a rate limit established by a state law which does not apply to state-chartered banks, credit unions, savings and loan associations or savings banks.
History:  1979 c. 168; 1981 c. 45; 1991 a. 221.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.045 - Method of calculating interest.

138.045
Method of calculating interest.
Interest on any note, bond, or other instrument computed on the declining unpaid principal balance from time to time outstanding may be computed and charged on actual unpaid balances at 1/360 of the annual rate for the actual number of days outstanding if the use of this calculation method is disclosed in the note, bond, or other instrument. This section does not apply to pawnbrokers' loans under s. 138.10.
History:  2011 a. 32.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.057 - Penalties.

138.057
Penalties.
Any lender who intentionally violates s. 138.053, 138.055 or 138.056 is liable to the borrower for all excess interest collected, plus interest thereon at the rate of 5 percent per year. In addition, the borrower may recover actual damages, including incidental and consequential damages, sustained by reason of the violation.
History:  1975 c. 387; 1977 c. 26; 1981 c. 45 s. 51.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.058 - Reverse mortgage loans.

138.058
Reverse mortgage loans.
(1)
Definitions. In this section:
(a)
“Qualified lender" means a lender approved by the federal department of housing and urban development to enter into a loan insured by the federal government under 12 USC 1715z-20.
(b)
“Reverse mortgage loan" means a loan, or an agreement to lend, which is secured by a first mortgage on the borrower's principal residence, is insured by the federal government under 12 USC 1715z-20 and requires repayment as specified in the loan agreement under any of the following conditions:
1.
All the borrowers have died.
2.
All the borrowers have sold the residence or conveyed title to the residence.
3.
All the borrowers have moved permanently from the residence.
4.
Any other condition specified in 12 USC 1715z-20.
(2)
Reverse mortgages permitted. A qualified lender may enter into reverse mortgage loans.
(3)
Treatment of reverse mortgage loan proceeds by public benefit programs.
(a)
Reverse mortgage loan payments made to a borrower shall be treated as proceeds from a loan and not as income for the purpose of determining eligibility and benefits under means-tested programs of aid to individuals.
(b)
Undisbursed funds shall be treated as equity in a borrower's residence and not as proceeds from a loan for the purpose of determining eligibility and benefits under means-tested programs of aid to individuals.
(c)
This subsection applies to any law relating to payments, allowances, benefits or services provided on a means-tested basis by this state, including supplemental security income, low-income energy assistance, property tax deferral, medical assistance and general assistance.
History:  1993 a. 88.
2023 Wisconsin Statutes & Annotations › Chapter 138 - Money and rates of interest. › 138.20 - Discrimination in granting credit or loans prohibited.

138.20
Discrimination in granting credit or loans prohibited.
(1)
Rule. No financial organization, as defined under ss. 71.04 (8) (a) and 71.25 (10) (a), or any other credit granting commercial institution may discriminate in the granting or extension of any form of loan or credit, or of the privilege or capacity to obtain any form of loan or credit, on the basis of the applicant's physical condition, developmental disability as defined in s. 51.01 (5), sex or marital status; provided, however, that no such organization or institution shall be required to grant or extend any form of loan or credit to any person who such organization or institution has evidence demonstrating the applicant's lack of legal capacity to contract therefor or to contract with respect to any mortgage or security interest in collateral related thereto.
(1m)
Spousal credit. A violation of s. 766.56 (1) is a violation of sub. (1).
(2)
Penalty. Any person violating this section may be fined not more than $1,000. Each individual who is discriminated against under this section constitutes a separate violation.
History:  1973 c. 88; 1975 c. 275; 1977 c. 418 s. 929 (55); 1983 a. 186; 1985 a. 37; 1987 a. 312 s. 17.
NOTE:  As to sub. (1m), see notes in 1985 Wis. Act 37, marital property trailer bill.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.02 - Fermented malt beverages tax.

139.02
Fermented malt beverages tax.
(1)
Tax imposed; rate; limitation. An occupational tax is imposed upon the removal for consumption or sale or selling of fermented malt beverages at the rate of $2 per barrel of 31 gallons and at a proportionate rate for any other quantity or fractional parts thereof. Not more than one occupational tax shall be required to be paid on any one container of fermented malt beverages.
(2)
Tax credit to eligible producers.
(a)
Each eligible producer shall receive a credit in the amount of 50 percent of the tax paid or payable by the producer under this section in any given calendar year on the first 50,000 barrels taxed under this section in that year.
(b)
In this section “ eligible producer" means any producer of fermented malt beverages, whether or not located in this state, producing less than 300,000 barrels of fermented malt beverages in the calendar year for which credit under par. (a) is claimed. In determining the number of barrels, all brands or labels of a producer shall be combined. All facilities for the production of fermented malt beverages owned or controlled by the same person shall be deemed a single producer.
History:  1973 c. 256; 1977 c. 203.
Sales of intoxicating liquors are taxed at higher rates than are sales of the same volume of wine, which are taxed higher than sales of the same volume of fermented malt beverages. This methods-of-production taxation system does not violate the equal protection clause. It is not unconstitutional not to impose higher taxes based on higher alcohol content. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.035 - Wine shipped directly to individuals in this state.

139.035
Wine shipped directly to individuals in this state.
(1)
All wine shipped directly to an individual located in Wisconsin by a person holding a direct wine shipper's permit under s. 125.535 shall be sold with the occupational tax imposed under s. 139.03 included in the selling price. As directed by the department, the taxes imposed under s. 139.03 shall be paid to, and a quarterly return filed with, the department once every quarter on or before the 15th day of the next month following the close of the calendar quarter. In addition to filing a quarterly liquor tax return, each person holding a direct wine shipper's permit under s. 125.535 shall be required to file an addendum, on forms furnished by the department, that provides, at minimum, the identity, quantity, and price of all wine shipped to individuals in this state during the previous quarter, along with the name, address, and birthdate of each person who purchased the wine as well as the name of the person of legal drinking age who acknowledged delivery of the wine. Working with permittees under s. 125.535, the department shall develop forms, in both paper and electronic format, for use by such permittees in obtaining this information and complying with any other requirement under this state's law in connection with the direct shipment of wine. The department shall keep confidential, in the same manner required for tax returns under s. 71.78 (1) and (5) to (8), reports submitted under this subsection, but the department may use aggregated or summary information from such reports for purposes of s. 139.11 (4) (b).
(2)
Any failure of a person holding a direct wine shipper's permit under s. 125.535 to pay the occupational tax or file the addendum required under sub. (1) within 30 days of its due date constitutes grounds for revocation or suspension of the permit. The provisions on timely filing under s. 71.80 (18) apply to the tax and addendum required under this section.
(3)
No wine may be shipped directly to an individual in this state by a person holding a direct wine shipper's permit under s. 125.535 unless the tax imposed under s. 77.52 or 77.53 is paid on the sale of such wine.
History:  1987 a. 399; 2007 a. 85.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.04 - Exclusions.

139.04
Exclusions.
No tax is levied by ss. 139.02 and 139.03 in respect to:
(1)
Wine, as defined in s. 125.02 (22), or fermented malt beverages made in compliance with the limitations specified in s. 125.06 (3) (a), (3g), (3r), or (4).
(2)
Furnishing by a brewer or brewpub of fermented malt beverages to workmen employed in the brewery or brewpub for consumption on the brewery premises or brewpub premises without charge.
(3)
Manufacture or sale of any beverage containing less than one-half of one percent of alcohol by volume.
(4)
Sale or shipment of fermented malt beverages by a brewer to a bottler or of intoxicating liquor in bulk between manufacturers, rectifiers and wineries.
(5)
Sale, possession or removal of fermented malt beverages or intoxicating liquor for shipment in interstate or foreign commerce.
(6)
Sale and use of wine for sacramental purposes.
(7)
Sale of alcohol to industrial permittees to be used for industrial purposes.
(7m)
Sale of fermented malt beverages to industrial permittees to be used for industrial purposes.
(8)
Sale of alcohol to medicinal permittees to be used for hospital or medicinal purposes.
(9)
Sale of wine to industrial wine permittees to be used for industrial purposes.
History:  1973 c. 90; 1985 a. 29; 2007 a. 20; 2009 a. 177; 2011 a. 179, 200.
The term “levied" in this section does not mean that tax liability arises but collection is delayed. This section by all appearances is a list of complete, and not delayed, exclusions. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
The plaintiff in this case bought various distilled spirits in bulk from a distillery and mixed the distilled spirits with soda, water, and various flavorings to produce bottles of premixed cocktails that the plaintiff sold to liquor wholesalers, who sold them to retailers. In this case, the first taxable sales of intoxicating liquors under s. 139.06 (1) (b) were sales by the plaintiff of its bottled mixtures to the plaintiff's wholesaler customers. Sub. (4) excludes from consideration all transactions between the plaintiff and its distiller. Arty's, LLC v. DOR, 2018 WI App 64, 384 Wis. 2d 320, 919 N.W.2d 590, 17-0886.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.08 - Powers and duties of the secretary of revenue.

139.08
Powers and duties of the secretary of revenue.
(1)
Administration; personnel. The secretary of revenue shall administer ss. 139.01 to 139.25 and collect and keep a record of all taxes collected.
(2)
Rules. The secretary of revenue shall adopt rules necessary to carry out the secretary's duties under this chapter.
(3)
Police powers. The department of revenue shall enforce and the duly authorized employees of the department shall have all necessary police powers to prevent violations of s. 134.65, this subchapter and ch. 125.
(4)
Inspection for enforcement. Duly authorized employees of the department of justice and the department of revenue and any sheriff, police officer, marshal, or constable, within their respective jurisdictions, may at all reasonable hours enter any licensed premises, and examine the books, papers, and records of any brewer, brewpub, manufacturer, bottler, rectifier, wholesaler, or retailer, for the purpose of inspecting the same and determining whether the tax and fee imposed by ss. 139.01 to 139.25 have been fully paid, and may inspect and examine, according to law, any premises where fermented malt beverages or intoxicating liquors are manufactured, sold, exposed for sale, possessed, or stored, for the purpose of inspecting the same and determining whether the tax imposed by ss. 139.01 to 139.25 has been fully paid, and whether ss. 139.01 to 139.25 and ch. 125 are being complied with. Any refusal to permit such examination of such premises is sufficient grounds under s. 125.12 for revocation or suspension of any license or permit granted for the sale of any fermented malt beverages or intoxicating liquors and is punishable under s. 139.25 (10).
History:  1975 c. 39, 199; 1977 c. 289; 1981 c. 79 s. 18; 1981 c. 391; 1985 a. 120; 1985 a. 135 s. 83 (5); 1987 a. 399; 1989 a. 31; 2007 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.09 - Registration.

139.09
Registration.
Every brewer, brewpub, bottler, manufacturer, rectifier, wholesaler, or retailer liable for payment of the occupational tax imposed in ss. 139.01 to 139.25 shall hold a valid certificate under s. 73.03 (50). The secretary shall assign the person a registration number.
History:  1995 a. 27; 1997 a. 27; 2007 a. 20.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.092 - Audits; additional assessments; refunds.

139.092
Audits; additional assessments; refunds.
Sections 71.74 (1), (2), (10), (11), (13) and (14), 71.75 (2), (4) to (7) and (10), 71.77 and 71.80 (12) as they apply to the taxes under ch. 71 apply to the taxes under this subchapter, except that the period during which notice of an additional assessment shall be given begins on the due date of the report under this subchapter.
History:  1985 a. 120; 1987 a. 399; 1991 a. 39; 1993 a. 205; 1995 a. 408.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.094 - Appeals.

139.094
Appeals.
Sections 71.88 (1) (a) and (2) (a), 71.89 and 71.90 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter.
History:  1985 a. 120; 1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.096 - Failure to file.

139.096
Failure to file.
If any taxpayer required to file any return fails to do so within the time prescribed, the taxpayer shall, on the written demand of the department, file the return within 20 days after the department sends the demand and at the same time pay the tax due on its basis. If the taxpayer fails within that time to file the return, the department shall prepare the return from the department's own knowledge and from the information that the department obtains and on that basis shall assess a tax that the taxpayer shall pay within 10 days after the department sends to the taxpayer a written notice of the amount and a demand for its payment. In any action or proceeding in respect to the assessment, the taxpayer has the burden of establishing the incorrectness or invalidity of any return or assessment made by the department because of the failure of the taxpayer to file a return.
History:  1985 a. 120; 1997 a. 27; 2017 a. 324.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.10 - Refunds by secretary of administration.

139.10
Refunds by secretary of administration.
(1)
On the certificate of the secretary, the secretary of administration shall refund to any purchaser or any banking institution in Wisconsin the tax paid on intoxicating liquor or on whole cases or full kegs of fermented malt beverages which are spoiled or unfit to drink and the tax paid on fermented malt beverages sold to the U.S. armed forces or the secretary may make allowance of the amount of the tax.
(2)
When the tax has been paid on intoxicating liquor supplied to hospitals for hospital or medicinal purposes, or on alcohol supplied to institutions of learning or museums for nonbeverage purposes, the purchaser shall, upon application to the secretary, be entitled to a refund of the tax.
(3)
The secretary shall prescribe the method of proof and the forms of application for refund or allowance.
History:  1985 a. 120; 1995 a. 225; 2003 a. 33.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.115 - Collection.

139.115
Collection.
Sections 71.91 (1) (a) and (c) and (2) to (7) and 71.92 as they apply to the taxes under ch. 71 apply to the taxes under this subchapter.
History:  1991 a. 39.
2023 Wisconsin Statutes & Annotations › Chapter 139 - Beverage and tobacco taxes. › 139.18 - Presumptions from possession.

139.18
Presumptions from possession.
(1)
The possession of any fermented malt beverages on any licensed premises, other than upon the premises of a brewer, brewpub, or bottler, shall be deemed prima facie evidence that such products are kept with intent to sell and that such products are subject to the tax herein imposed.
(2)
The possession of intoxicating liquor on which a tax has not been paid except upon the premises of a manufacturer, rectifier or wholesaler, or any licensed public warehouse shall be deemed prima facie evidence that such liquor is possessed with the intent to sell it contrary to law.
History:  1985 a. 120; 2007 a. 20.