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.
77.64(4)(a)5.
5. If the couple's 1998 Wisconsin adjusted gross income is more than $100,000 but not more than $200,000, $442.
77.64(4)(a)6.
6. If the couple's 1998 Wisconsin adjusted gross income is more than $200,000 but not more than $500,000, $487.
77.64(4)(a)7.
7. If the couple's 1998 Wisconsin adjusted gross income is more than $500,000, $534.
77.64(4)(b)
(b) A claimant who is a resident and single and filed a 1998 Wisconsin income tax return or 1998 homestead credit claim, or who is a resident and married and filed a separate 1998 Wisconsin income tax return, or who is a resident and filed a 1998 Wisconsin income tax return as a head of household, shall be eligible for a rebate in one of the following amounts:
77.64(4)(b)1.
1. If the individual's 1998 Wisconsin adjusted gross income is not more than $25,000, $184.
77.64(4)(b)2.
2. If the individual's 1998 Wisconsin adjusted gross income is more than $25,000 but not more than $37,500, $193.
77.64(4)(b)3.
3. If the individual's 1998 Wisconsin adjusted gross income is more than $37,500 but not more than $50,000, $203.
77.64(4)(b)4.
4. If the individual's 1998 Wisconsin adjusted gross income is more than $50,000 but not more than $100,000, $221.
77.64(4)(b)5.
5. If the individual's 1998 Wisconsin adjusted gross income is more than $100,000 but not more than $250,000, $244.
77.64(4)(b)6.
6. If the individual's 1998 Wisconsin adjusted gross income is more than $250,000, $267.
77.64(4)(c)
(c) A claimant who files a form specified in
sub. (3) (b) shall be eligible for a rebate in an amount specified in
par. (a) 1. or
(b) 1., depending on the individual's filing status.
77.64(4)(d)
(d) A claimant to whom
sub. (3) (be),
(c) or
(de) applies shall be eligible for a rebate in an amount specified in
par. (a) or
(b), depending on the individual's filing status and Wisconsin adjusted gross income.
77.64(4)(e)
(e) A claimant who files a form specified in
sub. (3) (bm),
(d) or
(dm) shall be eligible for a rebate in an amount specified in
par. (a) 1. or
(b) 1., depending on the individual's filing status.
77.64(4)(f)
(f) A claimant under
sub. (3) (e) shall be eligible for a rebate that is equal to 30.4% of documented nonbusiness consumer sales taxes paid to Wisconsin in 1998, up to a maximum rebate of $267.
77.64(5)
(5) Limitations and conditions. 77.64(5)(a)(a) The department may not consider any adjustments or amendments made to a 1998 Wisconsin income tax return after October 15, 1999, in its calculation of a rebate under this section.
77.64(5)(b)
(b) With regard to a married couple for whom an offset under
s. 71.80 (3) or
(3m) must be made against a debt that is owed by only one of the spouses, each spouse shall be considered by the department to have a 50% ownership interest in the rebate.
77.64(5)(c)
(c) If an individual who is eligible for a rebate under
sub. (3) filed only a 1998 homestead credit claim, the department shall calculate the individual's rebate as if the individual's Wisconsin adjusted gross income is $25,000.
77.64(5)(d)
(d) An individual who was claimed as a dependent on another individual's 1998 federal income tax return is not eligible to claim or receive a rebate under this section, unless the individual had 1998 Wisconsin adjusted gross income of at least $5,000 and had income tax liability to this state in 1998.
77.64(5)(e)
(e) Section 71.80 (3) and
(3m), as it applies to income tax refunds, applies to a sales tax rebate under this section.
77.64(5)(f)
(f) The department may enforce the rebate under this section and may take any action, conduct any proceeding and proceed as it is authorized in respect to taxes under
chapter 71. The income tax provisions in
chapter 71 relating to assessments, refunds, appeals, collection, interest and penalties apply to the rebate under this section.
77.64(5)(g)
(g) After a rebate has been issued under
sub. (2) but before the check, share draft or other draft has been cashed, either joint claimant may request a separate check, share draft or other draft for 50% of the joint rebate.
77.64(5)(h)
(h) If the department is unable to locate an individual or married couple who is eligible to receive a rebate under
sub. (2) by December 31, 2000, or, notwithstanding
ss. 14.58 (12) and
20.912 (1) and notwithstanding
s. 20.912 (2) and
(3), as affected by
1999 Wisconsin Act 9, if an individual or married couple who is issued a check, share draft or other draft and does not cash the check, share draft or other draft by December 31, 2000, the right to the rebate lapses.
77.64(5)(i)
(i) If a claimant who was a resident and who filed a 1998 Wisconsin income tax return or 1998 homestead credit claim becomes deceased after he or she filed his or her income tax return or homestead credit claim, the amount of the rebate for which the claimant is eligible shall be paid to the claimant's estate.
77.64(5)(j)
(j) The department shall calculate the rebate for the family only of an individual who has been, or was, incarcerated in a state or federal prison during the taxable year to which
1999 Wisconsin Act 10 applies.
77.64(5)(k)
(k) The department may not send any rebate checks to any state or federal prison facility.
77.64(6)
(6) Sunset. This section does not apply after December 31, 2000.
77.64 History
History: 1999 a. 10.
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%. 5 8 Atty. Gen. 212.
