2005 Statutes Index

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)

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 and 3rd-party liability, 77.524

Uniform sales and use tax administration, interstate agreements, 77.65

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)

Telecommunication services:

Customer remedy for errors, 77.523

Reduction to prevent double taxation on, 77.525

Terms, definition of, 77.51

Theft, nonpayment constituting, 77.60 (11)

Tobacco products, 139.78

Uniform sales and use tax administration, interstate agreements, 77.65

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

Employees, 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