SB40-SSA1, s. 2444 25Section 2444. 77.61 (2) (b) of the statutes is created to read:
SB40-SSA1,1158,15
177.61 (2) (b) A certified service provider who has contracted with a seller, and
2filed an application, to collect and remit sales and use taxes imposed under this
3subchapter on behalf of the seller shall submit a surety bond to the department to
4guarantee the payment of sales and use taxes, including any penalty and interest on
5such payment. The department shall approve the form and contents of a bond
6submitted under this paragraph and shall determine the amount of such bond. The
7surety bond shall be submitted to the department within 60 days after the date on
8which the department notifies the certified service provider that the certified service
9provider is registered to collect sales and use taxes imposed under this subchapter.
10If the department determines, with regards to any one certified service provider, that
11no bond is necessary to protect the tax revenues of this state, the secretary of revenue
12or the secretary's designee may waive the requirements under this paragraph with
13regard to that certified service provider. Any bond submitted under this paragraph
14shall remain in force until the secretary of revenue or the secretary's designee
15releases the liability under the bond.
SB40-SSA1, s. 2445 16Section 2445. 77.61 (3) of the statutes is repealed.
SB40-SSA1, s. 2446 17Section 2446. 77.61 (3m) of the statutes is created to read:
SB40-SSA1,1159,218 77.61 (3m) A retailer shall use a straight mathematical computation to
19determine the amount of the tax that the retailer may collect from the retailer's
20customers. The retailer shall calculate the tax amount by combining the applicable
21tax rates under this subchapter and subch. V and multiplying the combined tax rate
22by the sales price or purchase price of each item or invoice, as appropriate. The
23retailer shall calculate the tax amount to the 3rd decimal place, disregard tax
24amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less
25than 1 cent to be an additional cent. The use of a straight mathematical computation,

1as provided in this subsection, shall not relieve the retailer from liability for payment
2of the full amount of the tax levied under this subchapter.
SB40-SSA1, s. 2447 3Section 2447. 77.61 (4) (a) of the statutes is amended to read:
SB40-SSA1,1159,144 77.61 (4) (a) Every seller and retailer and every person storing, using or
5otherwise consuming in this state tangible personal property, items or property
6under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods,
or taxable
7services purchased from a retailer shall keep such records, receipts, invoices, and
8other pertinent papers and records, including machine-readable records, in such
9form as the department requires. The department may, after giving notice, require
10any person to keep whatever records are needed for the department to compute the
11sales or use taxes the person should pay. Thereafter, the department shall add to any
12taxes assessed on the basis of information not contained in the records required a
13penalty of 25% of the amount of the tax so assessed in addition to all other penalties
14under this chapter.
SB40-SSA1, s. 2448 15Section 2448. 77.61 (4) (c) of the statutes is amended to read:
SB40-SSA1,1160,216 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
17imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
18retailers, not including certified service providers that receive compensation under
19s. 73.03 (61) (h),
may deduct 0.5% of those taxes payable or $10 for that reporting
20period required under s. 77.58 (1), whichever is greater, but not more than the
21amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53
22(3) for that reporting period required under s. 77.58 (1), as administration expenses
23if the payment of the taxes is not delinquent. For purposes of calculating the
24retailer's discount under this paragraph, the taxes on retail sales reported by

1retailers under subch. V, including taxes collected and remitted as required under
2s. 77.785, shall be included if the payment of those taxes is not delinquent.
SB40-SSA1, s. 2449 3Section 2449. 77.61 (5) (b) 11. of the statutes is amended to read:
SB40-SSA1,1160,64 77.61 (5) (b) 11. The department of workforce development children and
5families
or a county child support agency under s. 59.53 (5) in response to a request
6under s. 49.22 (2m).
SB40-SSA1, s. 2450 7Section 2450. 77.61 (5m) of the statutes is created to read:
SB40-SSA1,1160,98 77.61 (5m) (a) In this subsection, "personally identifiable information" means
9any information that identifies a person.
SB40-SSA1,1160,1610 (b) A certified service provider may use personally identifiable information as
11necessary only for the administration of its system to perform a seller's sales and use
12tax functions and shall provide consumers clear and conspicuous notice of its practice
13regarding such information, including what information it collects, how it collects
14the information, how it uses the information, how long, if at all, it retains the
15information, and under what circumstances it discloses the information to states
16participating in the agreement, as defined in 77.65 (2) (a).
SB40-SSA1,1160,1917 (c) A certified service provider may collect, use, and retain personally
18identifiable information only to verify exemption claims, to investigate fraud, and to
19ensure its system's reliability.
SB40-SSA1,1160,2220 (d) A certified service provider shall provide sufficient technical, physical, and
21administrative safeguards to protect personally identifiable information from
22unauthorized access and disclosure.
SB40-SSA1,1160,2523 (e) For purposes of this subchapter, the state shall provide to consumers public
24notice of the state's practices related to collecting, using, and retaining personally
25identifiable information.
SB40-SSA1,1161,4
1(f) The state shall not retain personally identifiable information obtained for
2purposes of administering this subchapter unless the state is otherwise required to
3retain the information by law or as provided under the agreement, as defined in s.
477.65 (2) (a).
SB40-SSA1,1161,75 (g) For purposes of this subchapter, the state shall provide an individual
6reasonable access to that individual's personally identifiable information and the
7right to correct any inaccurately recorded information.
SB40-SSA1,1161,128 (h) If any person, other than another state that is a signatory to the agreement,
9as defined in s. 77.65 (2) (a), or a person authorized under state law to access the
10information, requests access to an individual's personally identifiable information,
11the state shall make a reasonable and timely effort to notify the individual of the
12request.
SB40-SSA1, s. 2452m 13Section 2452m. 77.61 (11) of the statutes is amended to read:
SB40-SSA1,1161,2214 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
15licenses or permits to engage in a business involving the sale at retail of tangible
16personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
17goods, or additional digital goods
subject to tax under this subchapter, or the
18furnishing of services so subject to tax, shall, before issuing such license or permit,
19require proof that the person to whom such license or permit is to be issued is the
20holder of a seller's permit as required by this subchapter or has been informed by an
21employee of the department that the department will issue a seller's permit to that
22person.
SB40-SSA1, s. 2453 23Section 2453. 77.61 (16) of the statutes is created to read:
SB40-SSA1,1162,3
177.61 (16) Any person who remits taxes and files returns under this subchapter
2may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
3such returns with the department in a manner prescribed by the department.
SB40-SSA1, s. 2453m 4Section 2453m. 77.61 (17) of the statutes is created to read:
SB40-SSA1,1162,105 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
6lease, rental, or license of tangible personal property and property and items
7specified under s. 77.52 (1) (b) to (d), an increase in the tax rate applies to the first
8billing period beginning on or after the rate increase's effective date and a decrease
9in the tax rate applies to bills that are rendered on or after the rate decrease's
10effective date.0
SB40-SSA1, s. 2454 11Section 2454. 77.63 of the statutes is repealed and recreated to read:
SB40-SSA1,1162,16 1277.63 Collection compensation. The following persons may retain a portion
13of sales and use taxes collected on retail sales under this subchapter and subch. V
14in an amount determined by the department and by contracts that the department
15enters into jointly with other states as a member state of the streamlined sales tax
16governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):
SB40-SSA1,1162,17 17(1) A certified service provider.
SB40-SSA1,1162,19 18(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
19(am).
SB40-SSA1,1163,7 20(3) A seller that sells tangible personal property, items or property under s.
2177.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services
22in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2)
23(a); that has total annual sales revenue of at least $500,000,000; that has a
24proprietary system that calculates the amount of tax owed to each taxing jurisdiction
25in which the seller sells tangible personal property, items or property under s. 77.52

1(1) (b) or (c), specified digital goods, additional digital goods, or taxable services; and
2that has entered into a performance agreement with the states that are signatories
3to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection,
4"seller" includes an affiliated group of sellers using the same proprietary system to
5calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell
6tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified
7digital goods, additional digital goods, or taxable services.
SB40-SSA1, s. 2454m 8Section 2454m. 77.65 (2) (a) of the statutes is amended to read:
SB40-SSA1,1163,109 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
10including amendments to the agreement
.
SB40-SSA1, s. 2455 11Section 2455. 77.65 (2) (c) of the statutes is repealed.
SB40-SSA1, s. 2456 12Section 2456. 77.65 (2) (e) of the statutes is amended to read:
SB40-SSA1,1163,1513 77.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible
14personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
15goods, additional digital goods,
or services.
SB40-SSA1, s. 2457 16Section 2457. 77.65 (2) (f) of the statutes is amended to read:
SB40-SSA1,1163,1817 77.65 (2) (f) "State" means any state of the United States and, the District of
18Columbia, and the Commonwealth of Puerto Rico.
SB40-SSA1, s. 2458 19Section 2458. 77.65 (4) (fm) of the statutes is created to read:
SB40-SSA1,1163,2420 77.65 (4) (fm) Provide that a seller who registers with the central electronic
21registration system under par. (f) may cancel the registration at any time, as
22provided under uniform procedures adopted by the governing board of the states that
23are signatories to the agreement, but is required to remit any Wisconsin taxes
24collected pursuant to the agreement to the department.
SB40-SSA1, s. 2459 25Section 2459. 77.66 of the statutes is amended to read:
SB40-SSA1,1164,8
177.66 Certification for collection of sales and use tax. The secretary of
2revenue shall determine and periodically certify to the secretary of administration
3the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
4sales of tangible personal property, items and property under s. 77.52 (1) (b) and (c),
5specified digital goods, additional digital goods,
and taxable services that are subject
6to the taxes imposed under this subchapter but who are not registered to collect and
7remit such taxes to the department or, if registered, do not collect and remit such
8taxes.
SB40-SSA1, s. 2460 9Section 2460. 77.67 of the statutes is created to read:
SB40-SSA1,1164,13 1077.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
11and unpaid taxes, including penalties and interest, imposed under this subchapter
12and subch. V on sales made to purchasers in this state before the seller registers
13under par. (a), if all of the following apply:
SB40-SSA1,1164,1714 (a) The seller registers with the department, in a manner that the department
15prescribes, to collect and remit the taxes imposed under this subchapter and subch.
16V on sales to purchasers in this state in accordance with the agreement, as defined
17in s. 77.65 (2) (a).
SB40-SSA1,1164,2018 (b) The seller registers under par. (a) no later than 365 days after the effective
19date of this state's participation in the agreement under s. 77.65 (2) (a), as
20determined by the department.
SB40-SSA1,1164,2421 (c) The seller was not registered to collect and remit the taxes imposed under
22this subchapter and subch. V during the 365 consecutive days immediately before
23the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
24as determined by the department.
SB40-SSA1,1165,5
1(d) The seller has not received a notice of the commencement of an audit from
2the department or, if the seller has received a notice of the commencement of an audit
3from the department, the audit has been fully resolved, including any related
4administrative and judicial processes, at the time that the seller registers under par.
5(a).
SB40-SSA1,1165,76 (e) The seller has not committed or been involved in a fraud or an intentional
7misrepresentation of a material fact.
SB40-SSA1,1165,108 (f) The seller collects and remits the taxes imposed under this subchapter and
9subch. V on sales to purchasers in this state for at least 3 consecutive years after the
10date on which the seller's collection obligation begins.
SB40-SSA1,1165,12 11(2) Subsection (1) does not apply to taxes imposed under this subchapter and
12subch. V that are due from the seller for purchases made by the seller.
SB40-SSA1, s. 2461 13Section 2461. 77.70 of the statutes is amended to read:
SB40-SSA1,1165,24 1477.70 Adoption by county ordinance. Any county desiring to impose county
15sales and use taxes under this subchapter may do so by the adoption of an ordinance,
16stating its purpose and referring to this subchapter. The county sales and use taxes
17may be imposed only for the purpose of directly reducing the property tax levy and
18only in their entirety as provided in this subchapter. That ordinance shall be
19effective on the first day of January, the first day of April, the first day of July or the
20first day of October. A certified copy of that ordinance shall be delivered to the
21secretary of revenue at least 120 days prior to its effective date. The repeal of any
22such ordinance shall be effective on December 31. A certified copy of a repeal
23ordinance shall be delivered to the secretary of revenue at least 60 120 days before
24the effective date of the repeal.
SB40-SSA1, s. 2462 25Section 2462. 77.705 of the statutes is amended to read:
SB40-SSA1,1166,9
177.705 Adoption by resolution; baseball park district. A local
2professional baseball park district created under subch. III of ch. 229, by resolution
3under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
4a rate of no more than 0.1% of the gross receipts or sales price or purchase price.
5Those taxes may be imposed only in their entirety. The resolution shall be effective
6on the first day of the first month January 1, April 1, July 1, or October 1 that begins
7at least 30 120 days after the adoption of the resolution. Any moneys transferred
8from the appropriation account under s. 20.566 (1) (gd) to the appropriation account
9under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
SB40-SSA1, s. 2463 10Section 2463. 77.706 of the statutes is amended to read:
SB40-SSA1,1166,21 1177.706 Adoption by resolution; football stadium district. A local
12professional football stadium district created under subch. IV of ch. 229, by
13resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
14subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price.
15Those taxes may be imposed only in their entirety. The imposition of the taxes under
16this section shall be effective on the first day of the first month January 1, April 1,
17July 1, or October 1
that begins at least 30 120 days after the certification of the
18approval of the resolution by the electors in the district's jurisdiction under s. 229.824
19(15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge)
20to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire
21the district's debt.
SB40-SSA1, s. 2464 22Section 2464. 77.707 (1) of the statutes is amended to read:
SB40-SSA1,1167,523 77.707 (1) Retailers and the department of revenue may not collect a tax under
24s. 77.705 for any local professional baseball park district created under subch. III of
25ch. 229 after the last day of the calendar quarter during that is at least 120 days from

1the date on
which the local professional baseball park district board makes a
2certification to the department of revenue under s. 229.685 (2), except that the
3department of revenue may collect from retailers taxes that accrued before the day
4after the last day of
that calendar quarter and fees, interest and penalties that relate
5to those taxes.
SB40-SSA1, s. 2465 6Section 2465. 77.707 (2) of the statutes is amended to read:
SB40-SSA1,1167,147 77.707 (2) Retailers and the department of revenue may not collect a tax under
8s. 77.706 for any local professional football stadium district created under subch. IV
9of ch. 229 after the last day of the calendar quarter during that is at least 120 days
10from the date on
which the local professional football stadium district board makes
11all of the certifications to the department of revenue under s. 229.825 (3), except that
12the department of revenue may collect from retailers taxes that accrued before the
13day after the last day of
that calendar quarter and fees, interest and penalties that
14relate to those taxes.
SB40-SSA1, s. 2466 15Section 2466. 77.71 (1) of the statutes is amended to read:
SB40-SSA1,1167,2516 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
17personal property, and the property and items specified under s. 77.52 (1) (b) to (d),
18and for the privilege of selling, licensing, performing or furnishing services a sales
19tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the
20rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts
21sales price from the sale, licensing, lease or rental of tangible personal property, and
22the property and items specified under s. 77.52 (1) (b) to (d),
except property taxed
23under sub. (4), sold, licensed, leased or rented at retail in the county or special district
24or from selling, licensing, performing or furnishing services described under s. 77.52
25(2) in the county or special district.
SB40-SSA1, s. 2467
1Section 2467. 77.71 (2) of the statutes is amended to read:
SB40-SSA1,1168,142 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
3or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
4purchase price upon every person storing, using or otherwise consuming in the
5county or special district tangible personal property, property and items specified
6under s. 77.52 (1) (b) to (d),
or services if the property, item, or service is subject to
7the state use tax under s. 77.53, except that a receipt indicating that the tax under
8sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this
9subsection and except that if the buyer has paid a similar local tax in another state
10on a purchase of the same property, item, or services that tax shall be credited against
11the tax under this subsection and except that for motor vehicles that are used for a
12purpose in addition to retention, demonstration or display while held for sale in the
13regular course of business by a dealer the tax under this subsection is imposed not
14on the sales purchase price but on the amount under s. 77.53 (1m).
SB40-SSA1, s. 2468 15Section 2468. 77.71 (3) of the statutes is amended to read:
SB40-SSA1,1168,2516 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
17activities within the county or special district, at the rate of 0.5% in the case of a
18county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
19of the sales purchase price of tangible personal property that is used in constructing,
20altering, repairing or improving real property and that becomes a component part
21of real property in that county or special district, except that if the contractor has
22paid the sales tax of a county in the case of a county tax or of a special district in the
23case of a special district tax in this state on that property, or has paid a similar local
24sales tax in another state on a purchase of the same property, that tax shall be
25credited against the tax under this subsection.
SB40-SSA1, s. 2469
1Section 2469. 77.71 (4) of the statutes is amended to read:
SB40-SSA1,1169,112 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax
3or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
4purchase price upon every person storing, using or otherwise consuming a motor
5vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer,
6semitrailer, all-terrain vehicle
or aircraft, if that property must be registered or
7titled with this state and if that property is to be customarily kept in a county that
8has in effect an ordinance under s. 77.70 or in a special district that has in effect a
9resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
10sales tax in another state on a purchase of the same property that tax shall be
11credited against the tax under this subsection.
SB40-SSA1, s. 2470 12Section 2470. 77.72 (title) of the statutes is repealed.
SB40-SSA1, s. 2471 13Section 2471. 77.72 (1) of the statutes is renumbered 77.72 and amended to
14read:
SB40-SSA1,1169,23 1577.72 General rule for property . For the purposes of this subchapter, all
16retail sales of tangible personal property are completed at the time when, and the
17place where, the seller or the seller's agent transfers possession to the buyer or the
18buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
19agent of the seller, regardless of any f.o.b. point and regardless of the method by
20which freight or postage is paid. Rentals and leases of property, except property
21under sub. (2), have a situs at the location of that property
, and property and items
22specified under s. 77.52 (1) (b) to (d), and taxable services occur as provided in s.
2377.522
.
SB40-SSA1, s. 2472 24Section 2472. 77.72 (2) and (3) of the statutes are repealed.
SB40-SSA1, s. 2473 25Section 2473. 77.73 (2) of the statutes is amended to read:
SB40-SSA1,1170,8
177.73 (2) Counties and special districts do not have jurisdiction to impose the
2tax under s. 77.71 (2) in regard to specified digital goods, additional digital goods,
3items and property under s. 77.52 (1) (b) and (c), and
tangible personal property,
4except snowmobiles, trailers, semitrailers, and all-terrain vehicles,
purchased in a
5sale that is consummated in another county or special district in this state that does
6not have in effect an ordinance or resolution imposing the taxes under this
7subchapter and later brought by the buyer into the county or special district that has
8imposed a tax under s. 77.71 (2).
SB40-SSA1, s. 2474 9Section 2474. 77.73 (3) of the statutes is created to read:
SB40-SSA1,1170,1710 77.73 (3) Counties and special districts have jurisdiction to impose the taxes
11under this subchapter on retailers who file an application under s. 77.52 (7) or who
12register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged
13in business in the county or special district, as provided in s. 77.51 (13g). A retailer
14who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
15shall collect, report, and remit to the department the taxes imposed under this
16subchapter for all counties and special districts that have an ordinance or resolution
17imposing the taxes under this subchapter.
SB40-SSA1, s. 2475 18Section 2475. 77.75 of the statutes is amended to read:
SB40-SSA1,1170,24 1977.75 Reports. Every person subject to county or special district sales and use
20taxes shall, for each reporting period, record that person's sales made in the county
21or special district that has imposed those taxes separately from sales made
22elsewhere in this state and file a report of the measure of the county or special district
23sales and use taxes and the tax due thereon separately
as prescribed by the
24department of revenue
.
SB40-SSA1, s. 2476
1Section 2476. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and
2amended to read:
SB40-SSA1,1171,123 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
4s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and
5property and items specified under s. 77.52 (1) (b) to (d), is
subject to the taxes under
6this subchapter, and the incremental amount of tax caused by a rate increase
7applicable to those services, leases, rentals, or licenses is not due, if those services
8are billed to the customer and paid for before
beginning with the first billing period
9starting on or after
the effective date of the county ordinance, special district
10resolution, or rate increase, regardless of whether the service is furnished or the
11property or item is leased, rented, or licensed
to the customer before or after that
12date.
SB40-SSA1, s. 2477 13Section 2477. 77.77 (1) (b) of the statutes is created to read:
SB40-SSA1,1171,2114 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
15or the lease, rental, or license of tangible personal property, and property and items
16specified under s. 77.52 (1) (b) to (d), is not subject to the taxes under this subchapter,
17and a decrease in the tax rate imposed under this subchapter on those services first
18applies, beginning with bills rendered on or after the effective date of the repeal or
19sunset of a county ordinance or special district resolution imposing the tax or other
20rate decrease, regardless of whether the service is furnished or the property or item
21is leased, rented, or licensed to the customer before or after that date.
SB40-SSA1, s. 2478 22Section 2478. 77.77 (2) of the statutes is repealed.
SB40-SSA1, s. 2479 23Section 2479. 77.785 (1) of the statutes is amended to read:
SB40-SSA1,1172,224 77.785 (1) All retailers shall collect and report the taxes under this subchapter
25on the gross receipts sales price from leases and rentals of property, items and

1property under s. 77.52 (1) (b) and (c), specified digital goods, and additional digital
2goods
under s. 77.71 (4).
SB40-SSA1, s. 2480 3Section 2480. 77.785 (2) of the statutes is amended to read:
SB40-SSA1,1172,84 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
5trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, or mobile home
6and snowmobile dealers shall collect the taxes under this subchapter on sales of
7items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
8department of revenue along with payments of the taxes under subch. III.
SB40-SSA1, s. 2480c 9Section 2480c. 77.81 (5) of the statutes is created to read:
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