77.63(1)(1) A certified service provider. 77.63(3)(3) A seller that sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection, “seller” includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services. 77.63 HistoryHistory: 2009 a. 2. 77.6577.65 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.