TAXATION

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

Quorum, 15.06 (6)

Redetermination of state assessment of manufacturing property, 70.57 (2), 121.09

Reports, 73.01 (3)

Review:

  Car line assessment, 76.39 (4) (c)

  Revenue dept. valuation, 70.64

Selection of members, terms, 15.06

Small claims, 73.01

State assessment of manufacturing property, duties, 70.995

Testimony, 70.64 (9)

taxation 20. tobacco products tax 20. Tobacco Products Tax

Administration, 139.39 (1), 139.83

Bonds, 139.84

Confidentiality of returns and records, 139.82 (6)

Credits, 139.80

Definitions, 139.75

Distributors:

  Monthly returns to department, 139.77

  Permits, 139.79

Enforcement, 139.39 (1), 139.83

Exceptions to tax, 139.76 (2)

Imports, 139.76

Penalties, 139.85

Police powers, 139.832

Rate, 139.76 (1)

Records, 139.82

Refunds, 139.80

Returns, 139.82

Salespersons, permits, 139.81