Any person examining a return pursuant to a court order duly obtained upon a showing to the court that the information contained in the return is relevant to a pending court action or pursuant to a subpoena signed by a judge of a court of record ordering the department's custodian of returns to produce a return in open court in a court action pending before the judge.
Any person against whom the department asserts liability under this subchapter, including a successor, guarantor or surety.
Employees of this state, to the extent that the department deems the examination necessary for the employees to perform their duties under contracts or agreements between the department and any other department, division, bureau, board or commission of this state relating to the administration of tax laws.
The administrator of the lottery division in the department for the purpose of withholding of lottery winnings under s. 565.30 (5)
A licensing department or the supreme court, if the supreme court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation of a license based on tax delinquency under s. 73.0301
Copies of sales tax or use tax returns, schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under par. (b)
, except persons under par. (b) 5.
or under an agreement between the department and another agency of government.
The use of information obtained under par. (b)
is restricted to the discharge of duties imposed upon the persons by law or by the duties of their office or by order of a court as specified under par. (b) 6.
The department may charge for the reasonable cost of divulging information under this subsection.
District attorneys may examine tax information of persons on file with the department of revenue as follows:
Such tax information may be examined for use in preparation for any judicial proceeding or any investigation which may result in a judicial proceeding involving sales or use tax if:
The treatment of an item reflected in such tax information is or may be related to the resolution of an issue in the proceeding or investigation; or
The tax information relates or may relate to a transactional relationship between the taxpayer and a person who is or may be a party to the proceeding which affects or may affect the resolution of an issue in such proceeding or investigation.
When the department of revenue allows examination of tax information under subd. 1.
If the department has referred the case to a district attorney, the department may make disclosure on its own motion.
If a district attorney requests examination of tax information relating to a person, the request must be in writing, clearly identify the requester and the person to whom the information relates and explain the need for the information. The department may then allow the examination of tax information so requested and the information may be examined and used solely for the proceeding or investigation for which it was requested.
Such tax information may be examined for use in preparation for any administrative or judicial proceeding or an investigation which may result in such proceeding pertaining to the enforcement of a specifically designated state criminal statute not involving tax administration to which this state or a governmental subdivision thereof is a party. Such tax information may be used solely for the proceeding or investigation for which it is requested.
The department of revenue may allow an examination of tax information under subd. 3.
only if a district attorney petitions a court of record in this state for an order allowing the examination and the court issues an order after finding:
There is a reasonable cause to believe, based on information believed to be reliable, that a specific criminal act has been committed;
There is reason to believe that such tax information is probative evidence of a matter in issue related to the commission of such criminal act; and
The information sought to be examined cannot reasonably be obtained from any other source, unless it is determined that, notwithstanding the reasonable availability of the information from another source, the tax information constitutes the most probative evidence of a matter in issue relating to the commission of such criminal act.
If the department determines that examination of tax information ordered under subd. 4.
would identify a confidential informant or seriously impair a civil or criminal tax investigation, the department may deny access and shall certify the reason therefor to the court.
The department of revenue shall inform each requester of the amount paid or payable under s. 77.52
for any reporting period and reported on a return filed by any city, village, town, county, school district, special purpose district or technical college district; whether that amount was paid by the statutory due date; the amount of any tax, fees, penalties or interest assessed by the department; and the total amount due or assessed under s. 77.52
but unpaid by the filer, except that the department may not divulge tax return information that in the department's opinion violates the confidentiality of that information with respect to any person other than the units of government and districts specified in this paragraph. The department shall provide to the requester a written explanation if it fails to divulge information on grounds of confidentiality. The department shall collect from the person requesting the information a fee of $4 for each return.
Any person violating this subsection may be fined not less than $100 nor more than $500, or imprisoned not less than one month nor more than 6 months, or both.
See also ss. Tax 1.11
, Wis. adm. code.
In any case in which a refund is authorized or prescribed in this subchapter, or in the rules of the department related to the administration hereof, no such refund shall be made if the total amount thereof is less than $2 unless specifically requested on the appropriate form designated by the department.
The department may by rule require the filing, submission, preparation or retention of such information returns, exemption and resale certificates and other forms, reports and data as it requires for the proper administration of this subchapter. Any person who fails or refuses to file, submit, prepare or retain such returns, certificates, forms, reports or data, at the time and place and in the manner required, is guilty of a misdemeanor for each such failure or refusal.
Any city, village or town clerk or other official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property subject to tax under this subchapter, or the furnishing of services so subject to tax, shall, before issuing such license or permit, require proof that the person to whom such license or permit is to be issued is the holder of a seller's permit as required by this subchapter or has been informed by an employee of the department that the department will issue a seller's permit to that person.
No natural person shall be excused from testifying or from producing any books, papers, records or memoranda in any investigation, or upon any hearing when ordered to do so by the secretary of revenue or the secretary's designee upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate or subject the person to criminal penalty, but no such natural person so ordered shall be prosecuted or subjected to any criminal penalty for, or on account of such testimony or books, papers, records or memoranda which the person produces upon such investigation or hearing. No person so testifying shall be exempt from prosecution and punishment for perjury in so testifying.
No injunction shall issue to stay proceedings for assessment or collection of any taxes levied under this subchapter.
Documents and payments required or permitted under this subchapter that are mailed are timely furnished, filed or made if they are mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked before midnight of the due date and if the document or payment is received by the department, or at the destination that the department prescribes, within 5 days after the prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department designates.
History: 1971 c. 125
; 1975 c. 186
; 1977 c. 29
; 1979 c. 89
; 1981 c. 20
; 1983 a. 189
s. 329 (12)
; 1983 a. 405
; 1983 a. 544
s. 47 (1)
; 1985 a. 29
; 1987 a. 27
; 1989 a. 31
; 1991 a. 39
; 1993 a. 205
; 1995 a. 27
; 1997 a. 27
; 1999 a. 83
; 2001 a. 44
Since the immunity under s. 885.25 (2) or sub. (12) is merely coextensive with a defendant's rights against self-incrimination, which does not attach to the records of a corporation, a defendants' claim of immunity for delivering corporate records has no merit. State v. Alioto, 64 Wis. 2d 354
, 219 N.W.2d 585
Collection of delinquent sales and use taxes.
The department of revenue may exercise the powers vested in it by ss. 71.80 (12)
, 71.82 (2)
, 71.91 (1) (a)
in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in s. 71.91 (5) (j)
, and the power to:
Release real property from the lien of a warrant.
Approve installment payment agreements.
Compromise on the basis of ability to pay.
Compromise delinquent estimated assessments on the basis of fairness and equity.
See s. 73.03 (27)
for provision as to writing off uncollectible sales and use taxes.
Agreements with direct marketers. 77.63(1)(a)(a)
The department of revenue may enter into agreements with out-of-state direct marketers to collect the sales tax and the use tax imposed under this subchapter at the rate imposed under this subchapter plus the rate imposed under subch. V
. An out-of-state direct marketer that collects the sales tax and the use tax under this section may retain 5% of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct marketer who is required to collect the sales tax and the use tax imposed under this subchapter and under subch. V
(b) Sections 77.58
, as they apply to the taxes imposed under this subchapter, apply to agreements under this section, except that the department of revenue may negotiate payment schedules and audit procedures with out-of-state direct marketers. The retailer's discount under s. 77.61 (4) (c)
does not apply to agreements under this section.
Annually, by July 31, the department of revenue shall certify to the department of health and family services an amount equal to one-eleventh of the taxes collected under sub. (1)
for grants to counties under s. 46.513
History: 1999 a. 9
Uniform sales and use tax administration. 77.65(1)(1)
This section shall be known as the "Uniform Sales and Use Tax Administration Act."
In this section:
"Agreement" means the streamlined sales and use tax agreement.
"Department" means the department of revenue.
"Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
"Seller" means any person who sells, leases, or rents personal property or services.
"State" means any state of the United States and the District of Columbia.
(3) Department authority.
The department may enter into the agreement to simplify and modernize sales tax and use tax administration in order to substantially reduce the tax compliance burden for all sellers and for all types of commerce. The department may act jointly with other states that are signatories to the agreement to establish standards for the certification of a certified service provider and certified automated system and to establish performance standards for multistate sellers. The department may promulgate rules to administer this section, may procure jointly with other states that are signatories to the agreement goods and services in furtherance of the agreement, and may take other actions reasonably required to implement this section. The secretary of revenue or the secretary's designee may represent this state before the states that are signatories to the agreement.
(4) Agreement requirements.
The department may not enter into the agreement unless the agreement requires that a state that is a signatory to the agreement do all of the following:
Limit the number of state sales and use tax rates.
Limit the application of any maximums on the amount of state sales and use tax that is due on a transaction.
Limit thresholds on the application of sales and use tax.
Establish uniform standards for the sourcing of transactions to the appropriate taxing jurisdictions, for administering exempt sales, and for sales and use tax returns and remittances.
Develop and adopt uniform definitions related to sales and use tax.
Provide, with all states that are signatories to the agreement, a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all states that are signatories to the agreement.
Provide that the state shall not use a seller's registration with the central electronic registration system under par. (f)
, and the subsequent collection and remittance of sales and use taxes in the states that are signatories to the agreement, to determine whether the seller has sufficient connection with the state for the purpose of imposing any tax.
Restrict variances between the state tax bases and local tax bases.
Administer all sales and use taxes imposed by local jurisdictions within the state so that sellers who collect and remit such taxes are not required to register with, or submit returns or taxes to, local jurisdictions and are not subject to audits by local jurisdictions.
Restrict the frequency of changes in any local sales and use tax rates and provide notice of any such changes.
Establish effective dates for the application of local jurisdictional boundary changes to local sales and use tax rates and provide notice of any such changes.
Provide monetary allowances to sellers and certified service providers as outlined in the agreement.
Certify compliance with the agreement before entering into the agreement and maintain compliance with the agreement.
Adopt a uniform policy, with the states that are signatories to the agreement, for certified service providers that protects a consumer's privacy and maintains tax information confidentiality.
Appoint, with the states that are signatories to the agreement, an advisory council to consult with in administering the agreement. The advisory council shall consist of private sector representatives and representatives from states that are not signatories to the agreement.
(5) Cooperating states.
The agreement entered into under this section is an accord among cooperating states to further their governmental functions and provides a mechanism among the cooperating states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes that are imposed by each state that is a signatory to the agreement.
(6) Limited binding and beneficial effect. 77.65(6)(a)(a)
The agreement entered into under this section binds, and inures to the benefit of, only the states that are signatories to the agreement. Any benefit that a person may receive from the agreement is established by this state's law and not by the terms of the agreement.
No person shall have any cause of action or defense under the agreement or because of the department entering into the agreement. No person may challenge any action or inaction by any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
No law of this state, or the application of such law, may be declared invalid on the ground that the law, or the application of such law, is inconsistent with the agreement.
(7) Relationship to state law.
No provision of the agreement in whole or in part invalidates or amends any law of this state and the state becoming a signatory to the agreement shall not amend or modify any law of this state.
History: 2001 a. 16
COUNTY AND SPECIAL DISTRICT
SALES AND USE TAXES
Adoption by county ordinance.
Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 days before the effective date of the repeal.