1997 WISCONSIN ACT 314
An Act to amend 77.60 (2) (intro.) of the statutes; relating to: sales tax and use tax late filing fees.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
77.60 (2) (intro.) of the statutes is amended to read:
77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 $10 late filing fee unless the return was not timely filed because of the death of the person required to file or unless the return was not timely filed because of a reasonable cause and not because of neglect. The fee shall not apply if the department has failed to issue a seller's permit or a use tax registration within 30 days of the receipt of an application for a seller's permit or use tax registration accompanied by the fee established under s. 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and the security required under s. 77.61 (2). Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:
(1) This act first applies to return that are filed for periods that begin on the January 1 after publication.