2009 Chapter 77

77.255 Exemptions from return.

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

77.265 Confidentiality.

77.27 Penalty for falsifying value.

77.29 Fee for recording.

77.30 Rules.

SUBCHAPTER III

GENERAL SALES AND USE TAX

77.51 Definitions.

77.52 Imposition of retail sales tax.

77.522 Sourcing.

77.524 Seller and 3rd-party liability.

77.525 Reduction to prevent double taxation.

77.53 Imposition of use tax.

77.535 Increases; building materials.

77.54 General exemptions.

77.55 Exemptions from sales tax.

77.56 Exemptions from use tax.

77.57 Liability of purchaser.

77.58 Returns and payments.

77.585 Return adjustments.

77.59 Deficiency and refund determinations.

77.60 Interest and penalties.

77.61 Administrative provisions.

77.62 Collection of delinquent sales and use taxes.

77.63 Collection compensation.

77.65 Uniform sales and use tax administration.

77.66 Certification for collection of sales and use tax.

77.67 Amnesty for new registrants.

SUBCHAPTER V

COUNTY, TRANSIT AUTHORITY, AND
SPECIAL DISTRICT SALES AND USE TAXES

77.70 Adoption by county ordinance.

77.705 Adoption by resolution; baseball park district.

77.706 Adoption by resolution; football stadium district.

77.707 Sunset.

77.708 Adoption by resolution; transit authority.

77.71 Imposition of county, transit authority, and special district sales and use taxes.

77.72 General rule.

77.73 Jurisdiction to tax.

77.74 Seller permits.

77.75 Reports.

77.76 Administration.

77.77 Transitional provisions.

77.78 Registration.

77.785 Duties of retailers.

77.79 Relation to subch. III.

SUBCHAPTER VI

MANAGED FOREST LAND

77.80 Purpose.

77.81 Definitions.

77.82 Managed forest land; application.

77.83 Closed, open and restricted areas.

77.84 Taxation of managed forest land.

77.85 State contribution.

77.86 Forestry practices.

77.87 Yield tax.

77.875 Grazing restricted.

77.876 Noncompliance assessment.

77.88 Withdrawal; transfer of ownership; nonrenewal.

77.885 Withdrawal of tribal lands.

77.89 Distribution of moneys received.

77.895 Grants for land acquisitions for outdoor activities.

77.90 Right to hearing.

77.905 Procedure in forfeiture actions.

77.91 Miscellaneous provisions.

SUBCHAPTER VII

RECYCLING SURCHARGE

77.92 Definitions.

77.93 Applicability.

77.935 Single-owner entities.

77.94 Surcharge determination.

77.947 Partnerships and limited liability companies; estimated payments.

77.95 Interest and penalties.

77.96 Administration.

77.97 Use of revenue.

SUBCHAPTER VIII

LOCAL FOOD AND BEVERAGE TAX

77.98 Imposition.

77.981 Rate.

77.9815 Exemption.

77.982 Administration.

77.983 Discontinuation.

SUBCHAPTER IX

LOCAL RENTAL CAR TAX

77.99 Imposition.

77.991 Administration.

77.992 Discontinuation.

SUBCHAPTER X

PREMIER RESORT AREA TAXES