77.63 History
History: 1999 a. 9.
77.65
77.65
Uniform sales and use tax administration. 77.65(1)(1)
Short title. This section shall be known as the "Uniform Sales and Use Tax Administration Act."
77.65(2)
(2) Definitions. In this section:
77.65(2)(a)
(a) "Agreement" means the streamlined sales and use tax agreement.
77.65(2)(b)
(b) "Department" means the department of revenue.
77.65(2)(c)
(c) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
77.65(2)(e)
(e) "Seller" means any person who sells, leases, or rents personal property or services.
77.65(2)(f)
(f) "State" means any state of the United States and the District of Columbia.
77.65(3)
(3) Department authority. The department may enter into the agreement to simplify and modernize sales tax and use tax administration in order to substantially reduce the tax compliance burden for all sellers and for all types of commerce. The department may act jointly with other states that are signatories to the agreement to establish standards for the certification of a certified service provider and certified automated system and to establish performance standards for multistate sellers. The department may promulgate rules to administer this section, may procure jointly with other states that are signatories to the agreement goods and services in furtherance of the agreement, and may take other actions reasonably required to implement this section. The secretary of revenue or the secretary's designee may represent this state before the states that are signatories to the agreement.
77.65(4)
(4) Agreement requirements. The department may not enter into the agreement unless the agreement requires that a state that is a signatory to the agreement do all of the following:
77.65(4)(a)
(a) Limit the number of state sales and use tax rates.
77.65(4)(b)
(b) Limit the application of any maximums on the amount of state sales and use tax that is due on a transaction.
77.65(4)(c)
(c) Limit thresholds on the application of sales and use tax.
77.65(4)(d)
(d) Establish uniform standards for the sourcing of transactions to the appropriate taxing jurisdictions, for administering exempt sales, and for sales and use tax returns and remittances.
77.65(4)(e)
(e) Develop and adopt uniform definitions related to sales and use tax.
77.65(4)(f)
(f) Provide, with all states that are signatories to the agreement, a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all states that are signatories to the agreement.
77.65(4)(g)
(g) Provide that the state shall not use a seller's registration with the central electronic registration system under
par. (f), and the subsequent collection and remittance of sales and use taxes in the states that are signatories to the agreement, to determine whether the seller has sufficient connection with the state for the purpose of imposing any tax.
77.65(4)(h)
(h) Restrict variances between the state tax bases and local tax bases.
77.65(4)(i)
(i) Administer all sales and use taxes imposed by local jurisdictions within the state so that sellers who collect and remit such taxes are not required to register with, or submit returns or taxes to, local jurisdictions and are not subject to audits by local jurisdictions.
77.65(4)(j)
(j) Restrict the frequency of changes in any local sales and use tax rates and provide notice of any such changes.
77.65(4)(k)
(k) Establish effective dates for the application of local jurisdictional boundary changes to local sales and use tax rates and provide notice of any such changes.
77.65(4)(L)
(L) Provide monetary allowances to sellers and certified service providers as outlined in the agreement.
77.65(4)(m)
(m) Certify compliance with the agreement before entering into the agreement and maintain compliance with the agreement.
77.65(4)(n)
(n) Adopt a uniform policy, with the states that are signatories to the agreement, for certified service providers that protects a consumer's privacy and maintains tax information confidentiality.
77.65(4)(o)
(o) Appoint, with the states that are signatories to the agreement, an advisory council to consult with in administering the agreement. The advisory council shall consist of private sector representatives and representatives from states that are not signatories to the agreement.
77.65(5)
(5) Cooperating states. The agreement entered into under this section is an accord among cooperating states to further their governmental functions and provides a mechanism among the cooperating states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes that are imposed by each state that is a signatory to the agreement.
77.65(6)
(6) Limited binding and beneficial effect. 77.65(6)(a)(a) The agreement entered into under this section binds, and inures to the benefit of, only the states that are signatories to the agreement. Any benefit that a person may receive from the agreement is established by this state's law and not by the terms of the agreement.
77.65(6)(b)
(b) No person shall have any cause of action or defense under the agreement or because of the department entering into the agreement. No person may challenge any action or inaction by any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
77.65(6)(c)
(c) No law of this state, or the application of such law, may be declared invalid on the ground that the law, or the application of such law, is inconsistent with the agreement.
77.65(7)
(7) Relationship to state law. No provision of the agreement in whole or in part invalidates or amends any law of this state and the state becoming a signatory to the agreement shall not amend or modify any law of this state.
77.65 History
History: 2001 a. 16.
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
A 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 that can be funded by a county-wide property tax.
OAG 1-98.
77.705
77.705
Adoption by resolution; baseball park district. 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;
1999 a. 167.
77.706
77.706
Adoption by resolution; football stadium district. A local professional football stadium district created under
subch. IV of ch. 229, by resolution under
s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins at least 30 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under
s. 229.824 (15).
77.706 History
History: 1999 a. 167.
77.707(1)(1) 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(2)
(2) Retailers and the department of revenue may not collect a tax under
s. 77.706 for any local professional football stadium district created under
subch. IV of ch. 229 after the calendar quarter during which the local professional football stadium district board makes all of the certifications to the department of revenue under
s. 229.825 (3), 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;
1999 a. 167.
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 or
77.706, 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 or
77.706 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 or
77.706 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 or
77.706 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, except that if 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, or 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 or
77.706 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 or
77.706, 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. A communication service has a situs where the customer is billed for the service if the customer calls collect or pays by credit card. Services subject to
s. 77.52 (2) (a) 5. b. have a situs at the customer's place of primary use of the services, as determined under
4 USC 116 to
126, as amended by
P.L. 106-252. 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;
2001 a. 109.
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 98.25% 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 75 days following the last day 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 taxes reported for each local professional baseball park district that has imposed taxes under this subchapter, minus the district portion of the retailers' discounts, to the local professional baseball park 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 taxes reported for each local professional baseball park district that has imposed taxes under this subchapter, minus the district portion of the retailers' discount, to the local professional baseball park 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 " 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 local professional baseball park district sales and use taxes payable and the denominator of which is the sum of the gross state and local professional baseball park district sales and use taxes payable. The local professional baseball park district taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the local professional baseball park district taxes previously distributed. Interest paid on refunds of local professional baseball park 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 local professional baseball park 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(3p)
(3p) From the appropriation under
s. 20.835 (4) (ge) the department of revenue shall distribute 98.5% of the taxes reported for each local professional football stadium district that has imposed taxes under this subchapter, minus the district portion of the retailers' discount, to the local professional football stadium 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 of revenue shall indicate the taxes reported by each taxpayer. In this subsection, the "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 local professional football stadium district sales and use taxes payable and the denominator of which is the sum of the gross state and local professional football stadium district sales and use taxes payable. The local professional football stadium district taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the local professional football stadium district taxes previously distributed. Interest paid on refunds of local professional football stadium district sales and use taxes shall be paid from the appropriation under
s. 20.835 (4) (ge) at the rate paid by this state under
s. 77.60 (1) (a). Any local professional football stadium 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 for taxes imposed by special districts under
ss. 77.705 and
77.706 and
1.75% of the taxes collected for taxes imposed by counties under
s. 77.70 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).
