TAXATION

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)

Dry cleaning fees, 77.996 to 77.9964

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)

Football stadium districts:

Authorization, 77.706, 77.707

General provisions, see County and special district, under this subhead

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 vehicle rentals fees, 77.995, 77.9951

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)

Onetime rebate, 77.64

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)

Reduction to prevent double taxation on telecommunications, 77.525

Refund determinations, 77.59

Refunds, 77.61 (8)

Motor vehicle warranty law, 218.0171 (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)

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:

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

Illegal to operate without permit, 77.52 (12)

Issuance, 77.52 (9)

Revocation, suspension, 77.52 (11) to (12)

Temporary, 77.52 (11)

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