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. › 77.26 - Powers of investigation, additional fees, refunds, penalties.

77.26
Powers of investigation, additional fees, refunds, penalties.
(1)
The department of revenue may examine any records of any party to a conveyance to determine the real estate transfer fee due and the accuracy of the return submitted.
(2)
If the department of revenue determines that the amount of the real estate transfer fee reported was in error or that an exemption was improperly claimed, the department shall compute the additional transfer fee to be paid by, or the amount of the overpayment of transfer fee to be refunded to, the grantor.
(3)
All additional assessments and claims for refund are subject to the applicable notice provisions and procedures for review, final determination, collection, interest and penalties provided for additional income or franchise tax assessments and claims for refund under ch. 71.
(4)
The department of revenue shall collect additional real estate transfer fees and divide the amount collected with the appropriate county in the proportion under s. 77.24.
(5)
In the case of overpayment of transfer fees by any grantor under sub. (2), the department of revenue shall certify the overpayment to the department of administration for payment of the refund to the grantor.
(6)
The department of revenue shall notify the appropriate county treasurer of any refund paid by the state, and the appropriate county treasurer shall increase the county's next payment to the state to reimburse the state for the county's share of the refund.
(7)
No person may make additional assessments of transfer fees or claim a refund of excess transfer fees paid after 4 years have elapsed from the date the transfer fee was due under s. 77.22.
(8)
If the department of revenue determines that the value reported on the return under s. 77.22 is understated by 25 percent or more or that an exemption was improperly claimed under s. 77.25, the department shall assess and collect a penalty of $25 or 25 percent of the additional fee due, whichever is greater, in the manner that additional transfer fees are collected.
History:  1983 a. 27; 1991 a. 39.
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. › 77.27 - Penalty for falsifying value.

77.27
Penalty for falsifying value.
Any person who intentionally falsifies value on a return required to be filed under this subchapter may for each such offense be fined not more than $1,000 or imprisoned in the county jail not more than one year, or both.
This section is violated when a value is intentionally falsified on a Wisconsin real estate transfer return. Falsely declaring a transfer as a sale when it is in fact a gift does not constitute a violation, nor will it support the issuance of a false swearing complaint under s. 946.32, but it may constitute a gift tax avoidance in violation of former s. 72.86 (6), 1989 stats. 62 Atty. Gen. 251.
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. › 77.29 - Fee for recording.

77.29
Fee for recording.
In any county in which the register of deeds is compensated on a fee basis, the county shall pay the register of deeds an additional amount equal to 25 percent of the recording fees for all deeds or other instruments conveying real estate evidencing transfers subject to fee under this subchapter.
History:  1991 a. 316.
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. › 77.30 - Rules.

77.30
Rules.
The secretary of revenue may adopt, pursuant to ch. 227, such rules as the secretary deems necessary in the administration of this subchapter and may proceed under s. 73.03 (9) to enforce its provisions.
History:  1991 a. 316.
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. › 77.523 - Liability of marketplace providers, retailers, and marketplace sellers.

77.523
Liability of marketplace providers, retailers, and marketplace sellers.
(1)
A marketplace provider shall collect and remit tax on a sale facilitated on behalf of a marketplace seller, unless the marketplace provider has been granted a waiver under s. 77.52 (3m) (b).
(2)
A marketplace provider who collects and remits tax on a sale under sub. (1) shall notify the marketplace seller that the marketplace provider is collecting and remitting the tax. Only the marketplace provider may be audited and held liable for the tax on the sale. Except for transactions for which a marketplace provider seeks relief under sub. (4), a marketplace seller shall not be subject to audit or held liable on marketplace provider transactions.
(4)
A marketplace provider is relieved of liability under this section for failure to collect and remit the correct amount of tax to the extent that the marketplace provider demonstrates to the satisfaction of the department that the error is due to insufficient or incorrect information given to the marketplace provider by the marketplace seller, except that this subsection does not apply if the marketplace provider and the marketplace seller are related entities, as defined in s. 71.01 (9am). A marketplace seller that provides insufficient or incorrect information to the marketplace provider may be audited and held liable for the tax if the marketplace provider is relieved of liability under this subsection.
(6)
Nothing in this section affects the obligations of a purchaser to remit use tax on a transaction for which the retailer or marketplace provider and marketplace seller did not collect and remit the tax.
History:  2019 a. 10.
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. › 77.525 - Reduction to prevent double taxation.

77.525
Reduction to prevent double taxation.
Any person who is subject to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted to this state by an amount equal to the similar tax properly paid to another state on those services or by the amount due this state on those services, whichever is less. That person shall refund proportionally to the persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to the amounts not remitted.
History:  1997 a. 27; 2001 a. 109; 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. › 77.535 - Increases; building materials.

77.535
Increases; building materials.
Increases in the rates of the taxes under this subchapter do not apply to building materials purchased by persons engaged in constructing, altering, repairing or improving real estate for others when the materials so purchased by those persons are affixed and made a structural part of real estate in the fulfillment of a written contract for a fixed price not subject to change or modification, or to a formal written bid that cannot be altered or withdrawn, if the contract is entered into or the bid is made before the effective date of the sales and use tax rate increase.
History:  1981 c. 317.
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. › 77.55 - Exemptions from sales tax.

77.55
Exemptions from sales tax.
(1)
There is exempted from the computation of the amount of the sales tax the sales price from the sale of any tangible personal property, or items or property under s. 77.52 (1) (b) or (c), or services to:
(a)
The United States, its unincorporated agencies and instrumentalities.
(b)
Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
(2)
There is exempted from the computation of the amount of the sales tax the sales price from sales of tangible personal property, and items and property under s. 77.52 (1) (b) and (c), to a common or contract carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state and the property or item is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier.
(2m)
There is exempted from the computation of the amount of sales tax the sales price from sales of railroad crossties to a common or contract carrier, shipped wholly or in part by way of the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state if the property is transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier. Interruption of the shipment for storage, drying, processing or creosoting of the railroad crossties in this state does not invalidate the exemption under this subsection.
(3)
There is exempted from the computation of the amount of the sales tax the sales price from sales of tangible personal property, and items and property under s. 77.52 (1) (b) and (c), purchased for use solely outside this state and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof.
History:  1985 a. 29; 1999 a. 83; 2009 a. 2, 28.
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. › 77.56 - Exemptions from use tax.

77.56
Exemptions from use tax.
(1)
The storage, use or other consumption in this state of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), the sales price from the sale of which is reported to the department in the measure of the sales tax, is exempted from the use tax.
(2)
The loan by an automobile dealer of a motor vehicle to any school or school district for a driver training educational program conducted by the school or school district is exempt from the use tax.
(3)
The donation to an entity specified under s. 77.54 (9a) of property that has been purchased tax-free for resale or upon the presentation of a valid exemption certificate is exempt from the use tax.
History:  1989 a. 31; 1995 a. 27; 2009 a. 2, 28.
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. › 77.57 - Liability of purchaser.

77.57
Liability of purchaser.
If a purchaser certifies in writing to a seller that the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) purchased will be used in a manner or for a purpose entitling the seller to regard the sales price from the sale as exempted by this subchapter from the computation of the amount of the sales tax and uses the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in some other manner or for some other purpose, the purchaser is liable for payment of the sales tax. The tax shall be measured by the sales price of the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to the purchaser.
History:  1983 a. 405; 2009 a. 2.
A seller is not relieved of liability if the purchaser's certificate on its face fails to state a legal basis for exempting the sale. DOR v. Moebius Printing Co., 89 Wis. 2d 610, 279 N.W.2d 213 (1979).
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. › 77.62 - Collection of delinquent sales and use taxes.

77.62
Collection of delinquent sales and use taxes.
The department of revenue may exercise the powers vested in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (7), 71.92 and 73.0301 in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in s. 71.91 (5) (j), and the power to:
(1)
Use the warrant procedures under ss. 71.80 (12), 71.91 (1) (a) and (c) and (2) to (5m) and 71.92.
(2)
Release real property from the lien of a warrant.
(3)
Satisfy warrants.
(4)
Approve installment payment agreements.
(5)
Compromise on the basis of ability to pay.
(6)
Compromise delinquent estimated assessments on the basis of fairness and equity.
History:  1975 c. 224; 1987 a. 312 s. 17; 1995 a. 233; 1997 a. 237; 1999 a. 83; 2013 a. 20.
Cross-reference:  See s. 73.03 (27) for provision as to writing off uncollectible sales and use taxes.
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. › 77.63 - Collection compensation.

77.63
Collection compensation.
The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into jointly with other states as a member state of the streamlined sales tax governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):
(1)
A certified service provider.
(2)
A seller that uses a certified automated system, as defined in s. 77.524 (1) (am).
(3)
A seller that sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection, “seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services.
History:  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. › 77.66 - Certification for collection of sales and use tax.

77.66
Certification for collection of sales and use tax.
The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make sales of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.
History:  2003 a. 33; 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. › 77.67 - Amnesty for new registrants.

77.67
Amnesty for new registrants.
(1)
A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the following apply:
(a)
The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a).
(b)
The seller registers under par. (a) no later than 365 days after the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.
(c)
The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.
(d)
The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under par. (a).
(e)
The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact.
(f)
The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller's collection obligation begins.
(2)
Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller.
History:  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. › 77.705 - Adoption by resolution; baseball park district.

77.705
Adoption by resolution; baseball park district.
A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
NOTE: This section is shown as amended eff. 4-30-24 by 2023 Wis. Act 19. Prior to 4-30-24 it reads:
77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
History:  1995 a. 56; 1999 a. 167; 2005 a. 25; 2009 a. 2, 28; 2023 a. 19.
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. › 77.706 - Adoption by resolution; football stadium district.

77.706
Adoption by resolution; football stadium district.
A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15).
History:  1999 a. 167; 2005 a. 25; 2009 a. 2; 2023 a. 19.
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. › 77.707 - Sunset.

77.707
Sunset.
(1)
Retailers and the department of revenue may not collect a tax under s. 77.705 for any local professional baseball park district created under subch. III of ch. 229 after the last day of the fiscal quarter in which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2) or after August 31, 2020, whichever is earlier, except that the department of revenue may collect from retailers taxes that accrued before the termination date and fees, interest and penalties that relate to those taxes. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which a local professional baseball park district tax has terminated. The department of revenue shall estimate the amount of the refunds, including interest, that the department may need to pay during that 4-year period and retain that amount from the taxes collected for the district after the termination date. Any amount that remains after the payment of refunds shall be distributed to the counties based on the population of each county that is part of the district.
(2)
Retailers and the department of revenue may not collect a tax under s. 77.706 for any local professional football stadium district created under subch. IV of ch. 229 after the last day of the calendar quarter that is at least 120 days from the date on which the local professional football stadium district board makes all of the certifications to the department of revenue under s. 229.825 (3), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.
History:  1995 a. 56; 1999 a. 167; 2009 a. 2; 2019 a. 28.
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. › 77.72 - General rule.

77.72
General rule.
For the purposes of this subchapter, all retail sales of tangible personal property, and items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and taxable services are sourced as provided in s. 77.522.
History:  1985 a. 41; 2001 a. 109; 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. › 77.73 - Jurisdiction to tax.

77.73
Jurisdiction to tax.
(2)
Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county, municipality, or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county, municipality, or special district that has imposed a tax under s. 77.71 (2).
(2m)
Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county, municipality, or special district in this state and then brings the property into a county, municipality, or special district that imposes the tax under s. 77.71 (5).
(3)
Counties, municipalities, and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties, municipalities, or special districts that have an ordinance or resolution imposing the taxes under this subchapter.
History:  1985 a. 41; 1995 a. 56; 2009 a. 2, 28; 2011 a. 32, 208; 2015 a. 170, 216; 2023 a. 12.
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. › 77.74 - Seller permits.

77.74
Seller permits.
An additional seller's permit shall not be required of any retailer who has been issued a permit under subch. III.
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. › 77.75 - Reports.

77.75
Reports.
Every person subject to county, municipality, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county, municipality, or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.
History:  1985 a. 41; 1995 a. 56; 1997 a. 27; 2009 a. 2, 28; 2011 a. 32; 2023 a. 12.
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. › 77.77 - Transitional provisions.

77.77
Transitional provisions.
(1)
(a)
The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.
(b)
The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, municipal ordinance, or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.
(3)
The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.
History:  1985 a. 41; 1995 a. 56; 2009 a. 2, 28; 2011 a. 32; 2023 a. 12.
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. › 77.78 - Registration.

77.78
Registration.
No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.
History:  1985 a. 41; 1995 a. 56; 2007 a. 11; 2009 a. 28; 2011 a. 32, 208; 2017 a. 59; 2023 a. 12.
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. › 77.785 - Duties of retailers.

77.785
Duties of retailers.
(1)
All retailers shall collect and report the taxes under this subchapter on the sales price from leases and rentals of property or items, property, and goods under s. 77.52 (1) (b), (c), and (d) under s. 77.71 (4).
(2)
Prior to registration or titling, a retailer of a boat, aircraft, motor vehicle, manufactured home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r), shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.
History:  1985 a. 41; 1987 a. 141; 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. › 77.79 - Relation to subch. III.

77.79
Relation
to subch. III
.
The provisions of subch. III; including those related to exemptions, exceptions, exclusions and the retailers' discount; that are consistent with this subchapter, as they apply to the taxes under that subchapter, apply to the taxes under this subchapter.
History:  1985 a. 41; 1999 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. › 77.80 - Purpose.

77.80
Purpose.
The purpose of this subchapter is to encourage the management of private forest lands for the production of future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property owners, compatible recreational uses, watershed protection, development of wildlife habitat and accessibility of private property to the public for recreational purposes.
History:  1985 a. 29.
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. › 77.81 - Definitions.

77.81
Definitions.
In this subchapter:
(1)
“Department" means the department of natural resources.
(1m)
“Fixed sampling equipment" means physical equipment that will be in the same location for more than 24 hours and that is used for the evaluation of a proposed ferrous mining site, including equipment that is used for boring, drilling, bulk sampling, or obtaining climatological data or other data relating to the environment or the state's natural resources.
(2)
“Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.
(2m)
“Independent certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under s. 77.82 (3) (g).
(2r)
“Large property" means one or more separate parcels of land that are under the same ownership, that collectively are greater than 1,000 acres in size, and that are managed forest land or forest croplands or a combination thereof.
(3)
“Merchantable timber" means standing trees which, because of their size and quality, are salable.
(4)
“Municipality" means a town, village, or city.
(4m)
“Natural disaster" means fire, ice, snow, wind, flooding, insects, drought, or disease.
(5)
“Nonprofit organization" means a nonprofit corporation, a charitable trust, or other nonprofit association that is described in section 501 (c) (3) of the Internal Revenue Code and is exempt from federal income tax under section 501 (a) of the Internal Revenue Code.
(5m)
“Proposed ferrous mining site" means a proposed mining site, as described under s. 295.46 (1), for which the person proposing to engage in ferrous mining has provided preapplication notification under s. 295.465.
(6)
“Recreational activities" means recreational outdoor activities that are compatible with the practice of forestry, as determined by the department. “Recreational activities" includes hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
History:  1985 a. 29; 2003 a. 228; 2005 a. 25; 2007 a. 20; 2013 a. 81; 2015 a. 358.
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. › 77.85 - State contribution.

77.85
State contribution.
The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter and for each acre of land in the municipality that has been withdrawn under s. 77.885 but for which payments under s. 77.84 (2) are being made.
History:  1985 a. 29; 1991 a. 39; 1995 a. 27; 2009 a. 28.
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. › 77.875 - Grazing restricted.

77.875
Grazing restricted.
An owner of managed forest land may not permit domesticated animals to graze on managed forest land.
History:  1985 a. 29.
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. › 77.876 - Noncompliance assessment.

77.876
Noncompliance assessment.
(1)
Assessment. The department shall certify to each municipality in which the property is located an owner's failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompliance assessment of $250 against the owner for each failure. The department shall mail a copy of the certificate of assessment to the owner at the owner's last-known address and to the municipality.
(2)
Payment. An assessment under sub. (1) is due and payable to the municipality on the last day of the month following the date the certificate is mailed to the owner. The municipality shall collect interest at the rate of 12 percent per year on any assessment that is paid later than the due date.
(3)
Owner's liability. The owner is personally liable for an assessment under sub. (1). An unpaid assessment becomes a lien against the merchantable timber cut. If the merchantable timber cut is mingled with other wood products, the unpaid assessment becomes a lien against all of the wood products while they are in the owner's possession or in the possession of any person other than a purchaser for value without notice in the usual course of business.
(4)
Delinquency. If an assessment due under sub. (1) is not paid on or before the last day of the August following the date specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due for the assessment and interest. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
History:  2003 a. 228; 2005 a. 299.
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. › 77.883 - Ferrous mining.

77.883
Ferrous mining.
(1)
The department may not issue an order of withdrawal under s. 77.88 (1) based on the cutting of timber or other activities on managed forest land if all of the following requirements are met:
(a)
The cutting or activity is necessary to engage in bulk sampling, as defined in s. 295.41 (7).
(b)
The area that will be affected by the cutting or the activity does not exceed 5 acres.
(c)
A bulk sampling plan has been filed with the department under s. 295.45 and all approvals that are required for bulk sampling have been issued by the department.
(d)
The revegetation plan that is part of the bulk sampling plan described under par. (c) includes forestry practices that will ensure that the merchantable timber and other vegetation that will be cut or otherwise affected will be restored to the greatest extent possible.
(2)
The requirement under sub. (1) (d) does not apply to managed forest land that is within a mining site described in a preapplication notification under s. 295.465 or in an application for a mining permit under s. 295.58.
(3)
Section 77.86 (1) (c) and (d) do not apply to cutting of timber or another activity on managed forest land if all of the requirements in sub. (1) (a) to (d) are met.
History:  2013 a. 1.
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. › 77.885 - Withdrawal of tribal lands.

77.885
Withdrawal of tribal lands.
Upon request of an Indian tribe, the department shall order the withdrawal of land that is owned in fee that is designated as managed forest land from the managed forest land program. No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88 (5m) may be assessed against an Indian tribe for the withdrawal of such land if all of the following apply:
(1)
The Indian tribe provides the department the date of the order to transfer the land to the United States to be held in trust for the tribe.
(2)
The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as managed forest land until the date on which the managed forest land order would have expired.
History:  2009 a. 28.