TAXATION

Collection, 30.52 (4)

Not registered until sales tax paid, 77.61 (1)

Bracket system, department to provide, 77.61 (3)

Building materials, not included in rate increase, 77.535

Cigarettes, 139.33

Claim for refund, 77.59 (4)

Classes of property and services taxed, rate, 77.52 (1), (2), 77.53 (1), (1m)

Collection, 77.52 (3)

Information, 77.61 (5)

Rules for temporary sellers, 77.52 (19)

Corporations, personal liability of officers, employes and persons for failure to file or pay tax, 77.60 (9)

County and special district:

Administration by dept., 77.76

Adoption by ordinance, 77.70

Applicability of general sales tax law, 77.79

Distribution, 77.76 (3)

Imposition, 77.71

Jurisdiction, 77.73

Motor vehicles, situs, 77.72

Registration, 77.78

Reports, 77.75

Retailers, duties, 77.785

Seller permits, 77.74

Services, situs, 77.72

Situs, 77.72

Transitional provisions, 77.77

Credits, for sales tax imposed by another state or District of Columbia, 77.53 (16)

Deficiency determinations, 77.59

Definitions, 77.51, 77.53 (16)

Delinquent, 77.52 (11)

Collection, 77.62

Penalties, 77.60 (2)

Theft, nonpayment constituting, 77.60 (11)

Write off, 73.03 (27)

Deposit of contested tax amounts with revenue department, 77.59 (6) (c)

Discontinued businesses, returns and payments, 77.58 (5)

Divulging information, 77.61 (5)

Evasion of tax, prevention, 77.52 (13) to (16), 77.53 (10), (11)

Evidence or testimony, prosecution of persons producing, 77.61 (12)

Exemptions, 77.53 (17), (17m), (18), 77.54, 77.55, 77.56

Occasional sales, 77.54 (7)

Extension of time for filing returns, making payments, 77.58 (7)

Four-year statute of limitation for determination of tax liability, 77.59 (3)

Imposition of sales tax, 77.52

Imposition of use tax, rate, 77.53

Increase in rate, building materials not included, 77.535

Injunction, none to issue to stay proceedings for assessment or collection, 77.61 (13)

Inspection of returns restricted, 77.61 (5)

Interest on unpaid taxes, 77.60

Motor vehicles, not registered until sales tax paid, 77.61 (1)

Nondelinquent payments, application, 77.60 (1m)

Notice of determination of tax liability, 77.59 (3)

Notice of intention to collect, 77.59 (7)

Occasional sales, exemption from taxation, 77.54 (7)

Oxygen prescription, exempt, 77.51

Payments, 77.58

Timely, 77.61 (14)

Penalties, 77.60

Person must actively operate as seller to hold permit, 77.52 (12)

Personal property, classes taxed, rate, 77.52 (1), 77.53 (1), (1m)

Presumptions, 77.53 (14), (15)

Price, defined, 77.51

Purchaser:

Commingling goods after giving resale certificate, 77.52 (17)

Resale certificate establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer's receipt provides relief from use tax, 77.53 (2)

Tax liability, 77.53 (12), (13), 77.57

Railroad crossties sales, exemption, 77.55 (2m)

Rate of tax, 77.52 (1), (2)

Records, retailer must keep, 77.60 (8), 77.61 (4), (9)

Redetermination of tax liability, 77.59 (6)

Refund determinations, 77.59

Refunds, 77.61 (8)

Motor vehicle warranty law, 218.015 (2) (e), (f)

Reporting, 71.83 (4)

Reports, failure to file, 77.52 (11)

Resale certificate, establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer:

Business tax registration certificate required, 77.53 (9)

Cannot absorb tax, 77.52 (4)

Collect use tax, 77.53 (3)

Deduction allowed for administration expenses, 77.61 (4)

Must keep records, 77.61 (4)

Sale of business, tax liability, 77.52 (18)

Worthless accounts, relief from tax liability, 77.52 (6), 77.53 (4)

Returns, 77.58

Failure to file, 77.52 (11), 77.60 (4), (5)

Fraud, 77.59 (8), (9)

Failure to furnish, misdemeanor, 77.60 (6), (7)