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977.993 State rental car tax. (1) Imposition. Except as provided in sub. (2),
10there is imposed a tax at the rate of $2.05 per day on the rental of Type 1 automobiles,
11as defined in s. 340.01 (4) (a), for a period of 30 days or less. The tax is imposed on
12the person who owns the automobile and may be passed on to the person to whom
13it is rented.
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14(2) Exemptions. The tax under sub. (1) does not apply to the following:
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(a) Rentals for rerental.
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(b) Rental as a service or repair replacement vehicle.
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1(c) Rentals that, if they were sales, would be exempt under s. 77.54 (1), (4), (7)
2(a), (7m), (9) or (9a).
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3(3) Administration. (a) The department of revenue shall administer the tax
4under this subchapter and may take any action, conduct any proceeding and impose
5interest and penalties.
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(b) Sections 77.51 (14) (j), 77.52 (4), (6), (13), (14) and (18), 77.58 (1) to (5) and
7(7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the
8tax under subch. III, apply to the tax under this subchapter.
AB59-AA1, s. 5
9Section 5.
Effective dates. This act takes effect on the 2nd day after
10publication of the 1995-96 biennial budget bill or on the day after publication,
11whichever is later, except as follows:
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12(1) Rental cartax. The treatment of subchapter X of chapter 77 of the statutes
13takes effect on the first day of the 2nd month beginning after publication.".
