TAXATION

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)

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) (a)

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

Retailer:

  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)

  Registration with department required, 77.53 (9)

  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) (a), 77.60 (4), (5)

  Fraud, 77.59 (8), (9)

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

  Fraudulent, misdemeanor, 77.60 (7), (10)

Sales tax, defined, 77.53 (16)

Security may be required by dept., amount, 77.61 (2)

Seller:

  Elective registration, 77.53 (9m)

  Resale certificate to establish tax liability, 77.52 (13) to (16)

Seller's permit:

  Application, fees, expiration, revocation, 77.52 (7) to (12)

  City, village or town clerk to require proof of to issue license, 77.61 (11)

  Illegal to operate without permit, 77.52 (12)

  Temporary, 77.52 (11) (a)

Services taxed, rate, 77.52 (2), 77.53 (1)

Snowmobiles, 350.12 (7)

Terms, definition of, 77.51

Theft, nonpayment constituting, 77.60 (11)

Tobacco products, 139.78

United States purchases exempt, 77.55 (1)

Use tax, imposition, rate, 77.53

taxation 19. tax appeals commission 19. Tax Appeals Commission
Generally 73.01

Appeals to, 73.01

Appropriation, 20.505 (4)

Chairperson:

  Not to serve on political party committee, 15.105 (1)

  Salary, 20.923 (4)

Clerk to file copy with revenue department, 73.01 (5)

Contempt to disobey subpoena, 73.04

Court review of decision, 73.015

Creation, 15.105 (1)

Decisions, 73.01 (4) (bn), (dn), (4m)

  Court review of, 73.015

Definition, 73.01 (1)

Department's notice of nonacquiescence to clerk, 73.01 (4) (e) 2

Duties and powers, 73.01

Employes, 73.01 (2)

Filing fee on appeal, 73.01 (5)

Frivolous matters, 73.01 (4) (am)

Hearings:

  Procedure, findings, order, 73.01 (4)

  Time and place, 73.01 (3)

Meetings, 15.06 (5), 15.105 (1)

  Time and place, 73.01 (3)

Members:

  Appointment, 15.105 (1)

  Salaries, 20.923

Oaths, 15.06 (8)

Office room, county to supply, 73.07