77.63 History
History: 2009 a. 2.
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, including amendments to the agreement.
77.65(2)(b)
(b) “Department" means the department of revenue.
77.65(2)(e)
(e) “Seller" means any person who sells, licenses, leases, or rents tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or services.
77.65(2)(f)
(f) “State" means any state of the United States, the District of Columbia, and the Commonwealth of Puerto Rico.
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)(fm)
(fm) Provide that a seller who registers with the central electronic registration system under
par. (f) may cancel the registration at any time, as provided under uniform procedures adopted by the governing board of the states that are signatories to the agreement, but is required to remit any Wisconsin taxes collected pursuant to the agreement to the department.
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.
77.66
77.66
Certification for collection of sales and use tax. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in
s. 16.70 (1b), of persons, who make sales of tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.
77.66 History
History: 2003 a. 33;
2009 a. 2.
77.67
77.67
Amnesty for new registrants. 77.67(1)
(1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and
subch. V on sales made to purchasers in this state before the seller registers under
par. (a), if all of the following apply:
77.67(1)(a)
(a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and
subch. V on sales to purchasers in this state in accordance with the agreement, as defined in
s. 77.65 (2) (a).
77.67(1)(b)
(b) The seller registers under
par. (a) no later than 365 days after the effective date of this state's participation in the agreement under
s. 77.65 (2) (a), as determined by the department.
77.67(1)(c)
(c) The seller was not registered to collect and remit the taxes imposed under this subchapter and
subch. V during the 365 consecutive days immediately before the effective date of this state's participation in the agreement under
s. 77.65 (2) (a), as determined by the department.
77.67(1)(d)
(d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under
par. (a).
77.67(1)(e)
(e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact.
77.67(1)(f)
(f) The seller collects and remits the taxes imposed under this subchapter and
subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller's collection obligation begins.
77.67(2)
(2) Subsection (1) does not apply to taxes imposed under this subchapter and
subch. V that are due from the seller for purchases made by the seller.
77.67 History
History: 2009 a. 2.
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 rate of the tax imposed under this section is 0.5 percent of the sales price or purchase price. 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 120 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 percent. 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 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 January 1, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under
s. 20.566 (1) (gd) to the appropriation account under
s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt. Any moneys received under
s. 341.14 (6r) (b) 13. b. and credited to the appropriation account under
s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
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 percent of the sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first January 1, April 1, July 1, or October 1 that begins at least 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under
s. 229.824 (15). Any moneys transferred from the appropriation account under
s. 20.566 (1) (ge) to the appropriation account under
s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.
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 last day of the calendar quarter that is at least 120 days from the date on 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 the day after the last day of 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 last day of the calendar quarter that is at least 120 days from the date on 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 the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.
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, 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 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 or special district, or from selling, licensing, 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 rates under
s. 77.70 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 purchase price upon every person storing, using, or otherwise consuming in the county or special district 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),
(4), or
(5) 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 or special district at the rates under
s. 77.70 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 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, except that if the contractor has paid the sales tax of a county 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 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 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. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in
s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.
77.71(5)
(5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in
s. 340.01 (48r), or aircraft at the rates under
s. 77.70 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 upon every person storing, using, or otherwise consuming in the county or special district the 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 the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under
sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in
s. 340.01 (48r), or aircraft, 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 and special districts 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, limited use off-highway motorcycles, as defined in
s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, 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(2m)
(2m) Counties and special districts do not have jurisdiction to impose the tax under
s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in
s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county or special district in this state and then brings the property into a county or special district that imposes the tax under
s. 77.71 (5).
77.73(3)
(3) Counties and special districts 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 or special district, 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 or special districts 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 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 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 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 percent 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) and
(6).
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 percent 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 percent 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) and
(6).
77.76(3p)
(3p) Except as provided in
sub. (5), from the appropriation under
s. 20.835 (4) (ge) the department of revenue shall distribute 98.5 percent 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) and
(6).
77.76(4)
(4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under
ss. 77.705 and
77.706 and
1.75 percent 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)(a)(a) If a local professional football stadium district in Brown County makes all the certifications to the department of revenue under
s. 229.825 (3), the department shall distribute the taxes imposed by or collected for the district under
s. 77.706 from April 1, 2015, to September 30, 2015, as follows, excluding taxes reported to the department before April 1, 2015, that the department paid to the district:
77.76(5)(a)1.
1. Twenty-five percent of such taxes to Brown County.
