SB62,229,119 77.61 (16) Any person who remits taxes and files returns under this subchapter
10may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
11such returns with the department in a manner prescribed by the department.

SB62,229,1813 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
14lease, rental, or license of tangible personal property and property, items, and goods
15specified under s. 77.52 (1) (b), (c), and (d), an increase in the tax rate applies to the
16first billing period beginning on or after the rate increase's effective date and a
17decrease in the tax rate applies to bills that are rendered on or after the rate
18decrease's effective date.

SB62,229,2320 77.61 (18) The department shall notify sellers with respect to any change in
21the rate of the taxes imposed under this subchapter at least 30 days prior to the
22change's effective date and any such change shall take effect on January 1, April 1,
23July 1, or October 1.

177.63 Collection compensation. The following persons may retain a portion
2of sales and use taxes collected on retail sales under this subchapter and subch. V
3in an amount determined by the department and by contracts that the department
4enters into jointly with other states as a member state of the streamlined sales tax
5governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):

SB62,230,6 6(1) A certified service provider.

SB62,230,8 7(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
8(am).

SB62,230,20 9(3) A seller that sells tangible personal property, or items, property, or goods
10under s. 77.52 (1) (b), (c), or (d), or taxable services in at least 5 states that are
11signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales
12revenue of at least $500,000,000; that has a proprietary system that calculates the
13amount of tax owed to each taxing jurisdiction in which the seller sells tangible
14personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
15taxable services; and that has entered into a performance agreement with the states
16that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of
17this subsection, "seller" includes an affiliated group of sellers using the same
18proprietary system to calculate the amount of tax owed in each taxing jurisdiction
19in which the sellers sell tangible personal property, or items, property, or goods under
20s. 77.52 (1) (b), (c), or (d), or taxable services.

SB62,230,2322 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
23including amendments to the agreement.

SB62,231,3

177.65 (2) (e) "Seller" means any person who sells, licenses, leases, or rents
2tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
3(d), or services.

SB62,231,65 77.65 (2) (f) "State" means any state of the United States and, the District of
6Columbia, and the Commonwealth of Puerto Rico.

SB62,231,128 77.65 (4) (fm) Provide that a seller who registers with the central electronic
9registration system under par. (f) may cancel the registration at any time, as
10provided under uniform procedures adopted by the governing board of the states that
11are signatories to the agreement, but is required to remit any Wisconsin taxes
12collected pursuant to the agreement to the department.

SB62,231,20 1477.66 Certification for collection of sales and use tax. The secretary of
15revenue shall determine and periodically certify to the secretary of administration
16the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
17sales of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
18(c), or (d), and taxable services that are subject to the taxes imposed under this
19subchapter but who are not registered to collect and remit such taxes to the
20department or, if registered, do not collect and remit such taxes.

SB62,231,25 2277.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
23and unpaid taxes, including penalties and interest, imposed under this subchapter
24and subch. V on sales made to purchasers in this state before the seller registers
25under par. (a), if all of the following apply:

SB62,232,4

1(a) The seller registers with the department, in a manner that the department
2prescribes, to collect and remit the taxes imposed under this subchapter and subch.
3V on sales to purchasers in this state in accordance with the agreement, as defined
4in s. 77.65 (2) (a).

SB62,232,75 (b) The seller registers under par. (a) no later than 365 days after the effective
6date of this state's participation in the agreement under s. 77.65 (2) (a), as
7determined by the department.

SB62,232,118 (c) The seller was not registered to collect and remit the taxes imposed under
9this subchapter and subch. V during the 365 consecutive days immediately before
10the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
11as determined by the department.

SB62,232,1612 (d) The seller has not received a notice of the commencement of an audit from
13the department or, if the seller has received a notice of the commencement of an audit
14from the department, the audit has been fully resolved, including any related
15administrative and judicial processes, at the time that the seller registers under par.
16(a).