77.708(1)
(1) A transit authority created under
s. 66.1039, by resolution under
s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after the adoption of the resolution.
77.708(2)
(2) Retailers and the department of revenue may not collect a tax under
sub. (1) for any transit authority created under
s. 66.1039 after the calendar quarter during which the transit authority adopts a repeal resolution under
s. 66.1039 (4) (s), except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.
77.708 History
History: 2009 a. 28.
77.71
77.71
Imposition of county, transit authority, and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under
s. 77.70, a transit authority resolution is adopted under
s. 77.708, 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, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under
s. 77.52 (1) (b),
(c), and
(d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under
s. 77.70 in the case of a county tax, at the rate under
s. 77.708 in the case of a transit authority tax, or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under
s. 77.52 (1) (b),
(c), and
(d), except property taxed under
sub. (4), sold, licensed, leased, or rented at retail in the county, special district, or transit authority's jurisdictional area, or from selling, licensing, performing, or furnishing services described under
s. 77.52 (2) in the county, special district, or transit authority's jurisdictional area.
77.71(2)
(2) An excise tax is imposed at the rates under
s. 77.70 in the case of a county tax, at the rate under
s. 77.708 in the case of a transit authority tax, or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, special district, or transit authority's jurisdictional area tangible personal property, or items, property, or goods specified under
s. 77.52 (1) (b),
(c), or
(d), or services if the tangible personal property, item, property, good, 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 tangible personal property, item, property, good, or service 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 purchase 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, special district, or transit authority's jurisdictional area, at the rates under
s. 77.70 in the case of a county tax, at the rate under
s. 77.708 in the case of a transit authority tax, or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county or special district or in the transit authority's jurisdictional area, except that if the contractor has paid the sales tax of a county, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.
77.71(4)
(4) An excise tax is imposed at the rates under
s. 77.70 in the case of a county tax, at the rate under
s. 77.708 in the case of a transit authority tax, or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in
s. 340.01 (48r), 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, the jurisdictional area of a transit authority that has in effect a resolution under
s. 77.708, 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
77.72
General rule. For the purposes of this subchapter, all retail sales of tangible personal property, and items, property, and goods specified under
s. 77.52 (1) (b),
(c), and
(d), and taxable services are sourced as provided in
s. 77.522.
77.73
77.73
Jurisdiction to tax. 77.73(2)(2) Counties, special districts, and transit authorities do not have jurisdiction to impose the tax under
s. 77.71 (2) in regard to items, property, and goods under
s. 77.52 (1) (b),
(c), and
(d), and tangible personal property, except snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is consummated in another county or special district in this state, or in another transit authority's jurisdictional area, 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, special district, or jurisdictional area of the transit authority that has imposed a tax under
s. 77.71 (2).
77.73(3)
(3) Counties, special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under
s. 77.52 (7) or who register, or who are required to register, under
s. 77.53 (9) or
(9m), regardless of whether such retailers are engaged in business in the county, special district, or transit authority's jurisdictional area, as provided in
s. 77.51 (13g). A retailer who files, or is required to file, an application under
s. 77.52 (7) or who registers, or is required to register, under
s. 77.53 (9) or
(9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties, special districts, and transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.
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, transit authority, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county, special district, or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.
77.76
77.76
Administration. 77.76(1)(1) The department of revenue shall have full power to levy, enforce, and collect county, transit authority, 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, transit authority, 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, transit authority, 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(3r)
(3r) From the appropriation under
s. 20.835 (4) (gc) the department of revenue shall distribute 98.5 percent of the taxes reported for each transit authority that has imposed taxes under this subchapter, minus the transit authority portion of the retailers' discount, to the transit authority 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 "transit authority 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 transit authority sales and use taxes payable and the denominator of which is the sum of the gross state and transit authority sales and use taxes payable. The transit authority taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments of the transit authority taxes previously distributed. Interest paid on refunds of transit authority sales and use taxes shall be paid from the appropriation under
s. 20.835 (4) (gc) at the rate paid by this state under
s. 77.60 (1) (a). Any transit authority 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 transit authorities under
s. 77.708 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.
77.76(5)
(5) If a retailer receives notice from the department of revenue that the retailer is required to collect and remit the taxes imposed under
s. 77.708, but the retailer believes that the retailer is not required to collect such taxes because the retailer is not doing business within the transit authority's jurisdictional area, the retailer shall notify the department of revenue no later than 30 days after receiving notice from the department. The department of revenue shall affirm or revise its original determination no later than 30 days after receiving the retailer's notice.
77.77
77.77
Transitional provisions. 77.77(1)(a)(a) The sales price from services subject to the tax under
s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under
s. 77.52 (1) (b),
(c), and
(d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.
77.77(1)(b)
(b) The sales price from services subject to the tax under
s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under
s. 77.52 (1) (b),
(c), and
(d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, special district resolution, or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.
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, transit authority 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.
77.78
77.78
Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in
s. 340.01 (48r), 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, transit authority 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.
77.785
77.785
Duties of retailers. 77.785(1)(1) All retailers shall collect and report the taxes under this subchapter on the sales price from leases and rentals of property or items, property, and goods under
s. 77.52 (1) (b),
(c), and
(d) under
s. 77.71 (4).
77.785(2)
(2) Prior to registration or titling, a retailer of a boat, aircraft, motor vehicle, manufactured home, as defined in
s. 101.91 (2), or recreational vehicle, as defined in
s. 340.01 (48r), shall collect the taxes under this subchapter on sales of items under
s. 77.71 (4). The retailer shall remit those taxes to the department of revenue along with payments of the taxes under
subch. III.
77.79
77.79
Relation to subch. 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;
1999 a. 32.
MANAGED FOREST LAND
Subch. VI of ch. 77 Cross-reference
Cross-reference: See also ch.
NR 46, Wis. adm. code.
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(2m)
(2m) "Independent certified plan writer" means a plan writer certified by the department but who is not acting under contract with the department under
s. 77.82 (3) (g).
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, village, or city.
77.81(5)
(5) "Nonprofit organization" means a nonprofit corporation, a charitable trust, or other nonprofit association that is described in section
501 (c) (3) of the Internal Revenue Code and is exempt from federal income tax under section
501 (a) of the Internal Revenue Code.
77.81(6)
(6) "Recreational activities" include hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
77.82
77.82
Managed forest land; application. 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, 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.
77.82(1)(b)3.
3. A parcel that is developed for a human residence.
77.82(1)(bn)
(bn) For purposes of
par. (b) 3., the department by rule shall define "human residence" to include a residence of the applicant regardless of whether it is the applicant's primary residence. The definition may also include up to one acre surrounding the residence for a residence that is not the applicant's primary residence.
77.82(1)(c)
(c) In addition to the requirements under
pars. (a) and
(b), for land subject to an application under
sub. (4m), all forest croplands owned by the applicant on the date on which the application is filed that are located in the municipality or municipalities for which the application is filed shall be included in the application.
77.82(2)
(2) Application. Any owner of land may file an application with the department to designate any eligible parcel of land as managed forest land. An application may include any number of eligible parcels under the same ownership. Each application shall include all of the following:
77.82(2)(b)
(b) The legal description or the location and acreage of each parcel of land.
77.82(2)(c)
(c) The legal description of the area in which the parcel is located.
77.82(2)(cm)
(cm) A copy of an instrument that has been recorded in the office of the register of deeds of each county in which the property is located that shows the ownership of the land subject to the application.
77.82(2)(d)
(d) A description of the physical characteristics of the land, in sufficient detail to enable the department to determine if it meets the eligibility requirements under
sub. (1).
77.82(2)(e)
(e) A statement of the owner's forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the approval of the proposed management plan. The application may also state additional forest management objectives, which may include wildlife habitat management, aesthetic considerations, watershed management and recreational use.
Effective date note
NOTE: Par. (e) is shown as amended eff. 6-1-11 by
2009 Wis. Act 365. Prior to 6-1-11 it reads:
Effective date text
(e) A statement of the owner's forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the development and approval of a management plan. The application may also state additional forest management objectives, which may include wildlife habitat management, aesthetic considerations, watershed management and recreational use.
77.82(2)(f)
(f) Proof that each person holding any encumbrance on the land agrees that the application may be filed.
77.82(2)(g)
(g) A map, diagram or aerial photograph showing the location and acreage of any area that will be designated as closed to the public under
s. 77.83.
77.82(2)(h)
(h) Whether the land will be designated as managed forest land for 25 or 50 years.
77.82(2)(i)
(i) If a proposed management plan is not filed with the application, a request that the department prepare a management plan. The department may decline to prepare the plan.
77.82(2m)
(2m) Fees for applications and management plans. 77.82(2m)(a)(a) An application under
sub. (2),
(4m), or
(12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter.
77.82(2m)(ac)
(ac) If the department prepares a management plan under
sub. (3) (am), the department shall collect from the applicant the management plan fee established under
par. (am).
77.82(2m)(ag)
(ag) If a proposed management plan accompanying an application filed under
sub. (2),
(4m), or
(12) is not approved by the department under its initial review under
sub. (3) (ar), and if the department agrees to complete the proposed management plan under
sub. (3) (ar), the department shall collect from the applicant the management plan fee established under
par. (am).
77.82(2m)(am)
(am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared or completed by the department. The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans.
77.82(2m)(c)
(c) A proposed management plan is exempt from the management plan fee under
par. (ag) if it is prepared or completed by an independent certified plan writer instead of by the department.
