77.61(2)
(2) In order to protect the revenue of the state, the department may require any person who is or will be liable to it for the tax imposed by this subchapter to place with it, before or after a permit is issued, the security, not in excess of $15,000, that the department determines. In determining the amount of security to require under this subsection, the department may consider the person's payment of other taxes administered by the department and any other relevant facts. If any taxpayer fails or refuses to place that security, the department may refuse or revoke the permit. If any taxpayer is delinquent in the payment of the taxes imposed by this subchapter, the department may, upon 10 days' notice, recover the taxes, interest, costs and penalties from the security placed with the department by the taxpayer in the following order: costs, penalties, delinquent interest, delinquent tax. No interest may be paid or allowed by the state to any person for the deposit of security. Any security deposited under this subsection shall be returned to the taxpayer if the taxpayer has, for 24 consecutive months, complied with all the requirements of this subchapter.
77.61(3)
(3) The department shall provide a bracket system to be used by retailers in collecting the amount of the tax from their customers, but the use of such brackets shall not relieve the retailer from liability for payment of the full amount of the tax levied by
ss. 77.51 to
77.62.
77.61(4)(a)(a) Every seller and retailer and every person storing, using or otherwise consuming in this state tangible personal property or taxable services purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers and records, including machine-readable records, in such form as the department requires. The department may, after giving notice, require any person to keep whatever records are needed for the department to compute the sales or use taxes the person should pay. Thereafter, the department shall add to any taxes assessed on the basis of information not contained in the records required a penalty of 25% of the amount of the tax so assessed in addition to all other penalties under this chapter.
77.61(4)(c)
(c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under
s. 77.53 (3) and the accounting connected with it, retailers may deduct 0.5% of those taxes payable or $10 for that reporting period required under
s. 77.58 (1), whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under
ss. 77.52 (1) and
77.53 (3) for that reporting period required under
s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under
subch. V, including taxes collected and remitted as required under
s. 77.785, shall be included if the payment of those taxes is not delinquent.
77.61(5)(a)(a) It is unlawful for the department or any person having an administrative duty under this subchapter to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof to be seen or examined by any person. This paragraph does not prohibit the department of revenue from publishing statistics classified so as not to disclose the identity of particular returns or reports and the items thereof. This paragraph does not prohibit employees or agents of the department of revenue from offering or submitting information obtained by investigation or any return or any schedule, exhibit or writing pertaining to a return or any copy of, or information derived from, any of those documents as evidence into the record of any contested matter involving the department in proceedings or litigation on state tax matters if that evidence has reasonable probative value.
77.61(5)(b)
(b) Subject to
pars. (c) and
(d) and to the rules of the department, any sales tax or use tax returns or any schedules, exhibits, writings or audit reports pertaining to the returns, on file with the department, shall be open to examination by any of the following persons or the contents thereof divulged or used as provided in the following cases and only to the extent therein authorized:
77.61(5)(b)1.
1. The secretary of revenue, or any officer, agent or employee of the department of revenue.
77.61(5)(b)2.
2. The attorney general, department of justice employees.
77.61(5)(b)3.
3. Members of the senate committee on organization or its authorized agents or the assembly committee on organization or its authorized agents provided the examination is approved by a majority vote of a quorum of its members and the tax return information is disclosed only in a meeting closed to the public. The committee may disclose tax return information to the senate or assembly or to other legislative committees if the information does not disclose the identity of particular returns or reports and the items of particular returns or reports. The department of revenue shall provide assistance to the committees or their authorized agents in order to identify returns that are considered necessary by them to accomplish the review and analysis of tax policy.
77.61(5)(b)4.
4. Public officers of the federal government or other state governments or the authorized agents of those officers, where necessary in the administration of the laws of the federal government or other state governments, to the extent that the federal government or other state governments accord similar rights of examination or information to officials of this state.
77.61(5)(b)5.a.a. The person who filed or submitted the return, or to whom the return relates or by that person's authorized agent or attorney.
77.61(5)(b)5.b.
b. The person required to file reports on collection or taxes withheld from another.
77.61(5)(b)6.
6. 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.
77.61(5)(b)7.
7. Any person against whom the department asserts liability under this subchapter, including a successor, guarantor or surety.
77.61(5)(b)8.
8. 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.
77.61(5)(b)9.
9. The administrator of the lottery division in the department for the purpose of withholding of lottery winnings under
s. 565.30 (5).
77.61(5)(b)10.
10. 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.
77.61(5)(c)
(c) 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.
77.61(5)(d)
(d) The use of information obtained under
par. (b) or
(c) 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.
77.61(5)(e)
(e) The department may charge for the reasonable cost of divulging information under this subsection.
77.61(5)(f)
(f) District attorneys may examine tax information of persons on file with the department of revenue as follows:
77.61(5)(f)1.
1. 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:
77.61(5)(f)1.b.
b. 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
77.61(5)(f)1.c.
c. 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.
77.61(5)(f)2.
2. When the department of revenue allows examination of tax information under
subd. 1.:
77.61(5)(f)2.a.
a. If the department has referred the case to a district attorney, the department may make disclosure on its own motion.
77.61(5)(f)2.b.
b. 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.
77.61(5)(f)3.
3. 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.
77.61(5)(f)4.
4. 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:
77.61(5)(f)4.a.
a. There is a reasonable cause to believe, based on information believed to be reliable, that a specific criminal act has been committed;
77.61(5)(f)4.b.
b. 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
77.61(5)(f)4.c.
c. 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.
77.61(5)(f)5.
5. 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.
77.61(5)(fm)
(fm) 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.
77.61(5)(g)
(g) 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.
77.61(8)
(8) 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.
77.61(9)
(9) 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.
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 employee 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;
1999 a. 83.
77.61 Annotation
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 (1974).
77.62
77.62
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) and
(c),
(2) to
(5m) and
(7),
71.92 and
73.0301 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:
77.62(2)
(2) Release real property from the lien of a warrant.
77.62(4)
(4) Approve instalment payment agreements.
77.62(5)
(5) Compromise on the basis of ability to pay.
77.62(6)
(6) 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.
77.63
77.63
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.
77.63(1)(b)
(b) Sections 77.58,
77.59 and
77.60, 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.
77.63(2)
(2) 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.
77.63 History
History: 1999 a. 9.
77.64
77.64
Onetime rebate of nonbusiness consumer sales tax paid by individuals. 77.64(1)
(1)
Definitions. In this subsection:
(a) "Claimant" means an individual who is eligible under sub. (3) to receive or claim a rebate under this section.
(b) "Department" means the department of revenue.
(c) "Nonresident" means an individual who was not a resident of this state for any part of 1998.
(d) "Part-year resident" means an individual who was a resident of this state for some part of 1998.
(e) "Resident" means an individual who was a full-year resident of this state in 1998.
77.64(2)
(2) Claims. Subject to the limitations and conditions under
sub. (5) a claimant may claim, or is eligible to receive, a rebate that is calculated under
sub. (4). The department shall certify the amount of the rebate for which the claimant is eligible to the department of administration for payment to the claimant by check, share draft or other draft paid from the appropriation under
s. 20.835 (2) (am).
77.64(3)(a)(a) An individual who was a resident and who filed a 1998 Wisconsin income tax return or 1998 homestead credit claim is eligible to receive a rebate under
sub. (2).
77.64(3)(b)
(b) An individual who was a resident and who did not file a 1998 Wisconsin income tax return or 1998 homestead credit claim by October 15, 1999, is eligible to receive a rebate under
sub. (2) only if the individual files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(be)
(be) A married individual who is a resident and whose spouse is a nonresident, and who filed a 1998 Wisconsin income tax return, is eligible to receive a rebate under
sub. (2), calculated by the department based on the couple's Wisconsin adjusted gross income.
77.64(3)(bm)
(bm) A married individual who is a resident and whose spouse is a nonresident, and who did not file a 1998 Wisconsin income tax return by October 15, 1999, is eligible to receive a rebate under
sub. (2), calculated by the department, only if the couple files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(c)
(c) An individual who was a part-year resident and who filed a 1998 Wisconsin income tax return or a married couple, of whom one of the spouses was a part-year resident and the other spouse was either a part-year resident or a resident, and who filed a 1998 Wisconsin income tax return, is eligible to receive a rebate under
sub. (2), calculated by the department based on the individual's or couple's Wisconsin adjusted gross income.
77.64(3)(d)
(d) An individual who was a part-year resident and who did not file a 1998 Wisconsin income tax return by October 15, 1999, or a married couple, of whom one of the spouses was a part-year resident and the other spouse was either a part-year resident or a resident, and who did not file a 1998 Wisconsin income tax return by October 15, 1999, is eligible to receive a rebate under
sub. (2), calculated by the department, only if the individual or couple files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(de)
(de) A married individual who is a part-year resident and whose spouse is a nonresident, and who filed a 1998 Wisconsin income tax return, is eligible to receive a rebate under
sub. (2), calculated by the department based on the couple's Wisconsin adjusted gross income.
77.64(3)(dm)
(dm) A married individual who is a part-year resident and whose spouse is a nonresident, and who did not file a 1998 Wisconsin income tax return by October 15, 1999, is eligible to receive a rebate under
sub. (2), calculated by the department, only if the couple files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(e)
(e) An individual who was a nonresident is eligible to receive a rebate under
sub. (2) if the individual files a claim with the department not later than 30 days after November 19, 1999. The claim shall be filed on a form prepared by the department. The form shall require a nonresident to document his or her nonbusiness consumer sales taxes paid to Wisconsin in 1998, and the documented amount must be at least $20 for a nonresident to be eligible to receive a rebate under
sub. (2). An individual who was a nonresident is not eligible to receive a rebate under this paragraph if the individual's spouse is eligible to receive a rebate under this subsection.
77.64(4)(a)(a) A claimant who is a resident and married and filed a joint 1998 Wisconsin income tax return or 1998 homestead credit claim shall be eligible for a rebate in one of the following amounts:
77.64(4)(a)1.
1. If the couple's 1998 Wisconsin adjusted gross income is not more than $25,000, $360.
77.64(4)(a)2.
2. If the couple's 1998 Wisconsin adjusted gross income is more than $25,000 but not more than $50,000, $368.
77.64(4)(a)3.
3. If the couple's 1998 Wisconsin adjusted gross income is more than $50,000 but not more than $75,000, $385.
77.64(4)(a)4.
4. If the couple's 1998 Wisconsin adjusted gross income is more than $75,000 but not more than $100,000, $405.
