77.61(11)
(11) 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 employe of the department that the department will issue a seller's permit to that person.
77.61(12)(a)(a) 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.
77.61(13)
(13) No injunction shall issue to stay proceedings for assessment or collection of any taxes levied under this subchapter.
77.61(14)
(14) 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.
77.61 History
History: 1971 c. 125;
1975 c. 186,
224;
1977 c. 29,
200,
418;
1979 c. 89,
125,
174;
1981 c. 20;
1983 a. 189 s.
329 (12);
1983 a. 405;
1983 a. 544 s.
47 (1);
1985 a. 29,
41;
1987 a. 27,
92,
119,
246;
1989 a. 31,
122,
359;
1991 a. 39,
269,
316;
1993 a. 205,
399;
1995 a. 27,
233,
280;
1997 a. 27,
191,
237.
77.61 Annotation
See note to 885.25, concerning (12), citing State v. Alioto, 64 W (2d) 354, 219 NW (2d) 585.
77.62
77.62
Collection of delinquent sales and use taxes. 77.62(1)(b)
(b) Release real property from the lien of a warrant;
77.62(1)(e)
(e) Compromise on the basis of ability to pay; or
77.62(1)(f)
(f) Compromise delinquent estimated assessments on the basis of fairness and equity.
77.62 Cross-reference
Cross-reference: See s.
73.03 (27) for provision as to writing off uncollectible sales and use taxes.
COUNTY AND SPECIAL DISTRICT
SALES AND USE TAXES
77.70
77.70
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.
77.70 Annotation
A county may not impose a tax upon admissions to amusements except as part of a general sales and use tax at the statutorily prescribed rate of one-half of 1%. 58 Atty. Gen. 212.
77.70 Annotation
County board may not control municipal use of county sales tax revenue. 60 Atty. Gen. 387.
77.70 Annotation
Funds received from a county sales and use tax may be budgeted by the county board to reduce the amount of the county wide property tax levy or to defray the cost of any item which can be funded by a county wide property tax.
OAG 1-98.
77.705
77.705
Adoption by resolution. A local professional baseball park district created under
subch. III of ch. 229, by resolution under
s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution.
77.705 History
History: 1995 a. 56.
77.707
77.707
Sunset. Retailers and the department of revenue may not collect a tax under
s. 77.705 for any local professional baseball park district created under
subch. III of ch. 229 after the calendar quarter during which the local professional baseball park district board makes a certification to the department of revenue under
s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before that calendar quarter and fees, interest and penalties that relate to those taxes.
77.707 History
History: 1995 a. 56.
77.71
77.71
Imposition of county and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under
s. 77.70 or a special district resolution is adopted under
s. 77.705, the following taxes are imposed:
77.71(1)
(1) For the privilege of selling, leasing or renting tangible personal property and for the privilege of selling, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 in the case of a special district tax of the gross receipts from the sale, lease or rental of tangible personal property, except property taxed under
sub. (4), sold, leased or rented at retail in the county or special district or from selling, performing or furnishing services described under
s. 77.52 (2) in the county or special district.
77.71(2)
(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under
s. 77.53, except that a receipt indicating that the tax under
sub. (1),
(3) or
(4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under
s. 77.53 (1m).
77.71(3)
(3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, unless the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, and except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.
77.71(4)
(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under
s. 77.70 or in a special district that has in effect a resolution under
s. 77.705, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.
77.72(1)(1)
General rule for property. For the purposes of this subchapter, all retail sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. In this subsection, a common carrier or the U.S. postal service is the agent of the seller, regardless of any f.o.b. point and regardless of the method by which freight or postage is paid. Rentals and leases of property, except property under
sub. (2), have a situs at the location of that property.
77.72(2)
(2) Leased or rented moving property. 77.72(2)(a)(a)
Motor vehicles. Leased or rented motor vehicles and other equipment used principally on the highway at normal highway speeds are located in the county in which they are customarily kept, except that drive-it-yourself motor vehicles and equipment used principally on the highway at normal highway speeds, if those vehicles or that equipment are used for one-way trips or leased for less than one month, are located in the county in which they come into the lessee's possession.
77.72(2)(b)
(b)
Other moving property. Except for motor vehicles and equipment described in
par. (a), leased or rented property that characteristically is moving property, including but not limited to aircraft and boats, is located in a county if it is used primarily in that county or it is usually kept in that county when it is not in use.
77.72(3)(a)(a)
General rule. Except as provided in
par. (b), services have a situs at the location where they are furnished.
77.72(3)(b)
(b)
Exceptions. Communication service has a situs where the customer is billed for the service if the customer calls collect or pays by credit card. Towing services have a situs at the location to which the vehicle is delivered. Services performed on tangible personal property have a situs at the location where the property is delivered to the buyer.
77.72 History
History: 1985 a. 41.
77.73
77.73
Jurisdiction to tax. 77.73(1)(1) Retailers making deliveries in their company-operated vehicles of tangible personal property, or of property on which taxable services were performed, to purchasers in a county or special district are doing business in that county or special district, and that county or special district has jurisdiction to impose the taxes under this subchapter on them.
77.73(2)
(2) Counties and special districts do not have jurisdiction to impose the tax under
s. 77.71 (2) in regard to tangible personal property purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under
s. 77.71 (2).
77.73 History
History: 1985 a. 41;
1995 a. 56.
77.74
77.74
Seller permits. An additional seller's permit shall not be required of any retailer who has been issued a permit under
subch. III.
77.75
77.75
Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately.
77.76
77.76
Administration. 77.76(1)(1) The department of revenue shall have full power to levy, enforce and collect county and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties and in all respects proceed as it is authorized to proceed for the taxes imposed by
subch. III. The department of transportation and the department of natural resources may administer the county and special district sales and use taxes in regard to items under
s. 77.61 (1).
77.76(2)
(2) Judicial and administrative review of departmental determinations shall be as provided in
subch. III for state sales and use taxes, and no county or special district may intervene in any matter related to the levy, enforcement and collection of the taxes under this subchapter.
77.76(3)
(3) From the appropriation under
s. 20.835 (4) (g) the department shall distribute 98.5% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under
s. 20.835 (4) (g) at the rate paid by this state under
s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under
s. 77.61 (5).
77.76(3m)
(3m) From the appropriation under
s. 20.835 (4) (gb) the department, for the first 2 years of collection, shall distribute 97% of the special district taxes reported for each special district that has imposed taxes under this subchapter, minus the special district portion of the retailers' discounts, to the special district no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. From the appropriation under
s. 20.835 (4) (gb) the department, after the first 2 years of collection, shall distribute 98.5% of the special district taxes reported for each special district that has imposed taxes under this subchapter, minus the special district portion of the retailers' discount, to the special district no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. At the time of distribution the department shall indicate the taxes reported by each taxpayer. In this subsection, the "special district portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross special district sales and use taxes payable and the denominator of which is the sum of the gross state and special district sales and use taxes payable. The special district taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the special district taxes previously distributed. Interest paid on refunds of special district sales and use taxes shall be paid from the appropriation under
s. 20.835 (4) (gb) at the rate paid by this state under
s. 77.60 (1) (a). Any special district receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under
s. 77.61 (5).
77.76(4)
(4) There shall be retained by the state 1.5% of the taxes collected under this subchapter to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.
77.77
77.77
Transitional provisions. 77.77(1)
(1) The gross receipts from services subject to the tax under
s. 77.52 (2) are not subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services is not due, if those services are billed to the customer and paid for before the effective date of the county ordinance, special district resolution or rate increase, whether the service is furnished to the customer before or after that date.
77.77(2)
(2) Lease or rental receipts from tangible personal property that the lessor is obligated to furnish at a fixed price under a contract entered into before the effective date of a county ordinance or special district resolution are subject to the taxes under this subchapter on the effective date of the ordinance or resolution, as provided for the state sales tax under
s. 77.54 (18).
77.77(3)
(3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.
77.77 History
History: 1985 a. 41;
1995 a. 56.
77.78
77.78
Registration. No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.
77.78 History
History: 1985 a. 41;
1995 a. 56.
77.785
77.785
Duties of retailers. 77.785(1)(1) All retailers shall collect and report the taxes under this subchapter on the gross receipts from leases and rentals of property under
s. 77.71 (4).
77.785(2)
(2) Prior to registration or titling, boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, mobile home and snowmobile dealers shall collect the taxes under this subchapter on sales of items under
s. 77.71 (4). The dealer shall remit those taxes to the department of revenue along with payments of the taxes under
subch. III.
77.785 History
History: 1985 a. 41;
1987 a. 141.
77.79
77.79
Relation to subchapter III. The provisions of
subch. III; including those related to exemptions, exceptions, exclusions and the retailers' discount; that are consistent with this subchapter, as they apply to the taxes under that subchapter, apply to the taxes under this subchapter.
77.79 History
History: 1985 a. 41.
MANAGED FOREST LAND
77.80
77.80
Purpose. The purpose of this subchapter is to encourage the management of private forest lands for the production of future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property owners, compatible recreational uses, watershed protection, development of wildlife habitat and accessibility of private property to the public for recreational purposes.
77.80 History
History: 1985 a. 29.
77.81
77.81
Definitions. In this subchapter:
77.81(1)
(1) "Department" means the department of natural resources.
77.81(2)
(2) "Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.
77.81(3)
(3) "Merchantable timber" means standing trees which, because of their size and quality, are salable.
77.81(4)
(4) "Municipality" means a town or village.
77.81 History
History: 1985 a. 29.
77.82
77.82
Managed forest land; petition. 77.82(1)(a)(a) A parcel of land is eligible for designation as managed forest land only if it fulfills the following requirements:
77.82(1)(a)1.
1. It consists of at least 10 contiguous acres in a single municipality, except as provided in this subdivision. The fact that a lake, river, stream or flowage, a public or private road or a railroad or utility right-of-way separates any part of the land from any other part does not render a parcel of land noncontiguous. If a part of a parcel of at least 10 contiguous acres is separated from another part of that parcel by a public road, that part of the parcel may be enrolled in the program, even if that part is less than 10 acres, if that part meets the requirement under
subd. 2. and is not ineligible under
par. (b).
77.82(1)(a)2.
2. At least 80% of the parcel must be producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.
77.82(1)(b)
(b) The following land is not eligible for designation as managed forest land:
77.82(1)(b)1.
1. A parcel of which more than 20% consists of land that is unsuitable for producing merchantable timber, including water, marsh, muskeg, bog, rock outcrops, sand dunes, farmland, roadway or railroad and utility rights-of-way.
77.82(1)(b)2.
2. A parcel that is developed for commercial recreation, for industry or for any other use determined by the department to be incompatible with the practice of forestry.
