2023 Statutes Index

Deductions, 77.585

Deficiency determinations, 77.59

Definitions, 77.51, 77.53 (16)

Delinquent, 77.52 (11)

Collection, 77.62

Penalties, 77.60 (2)

Theft, nonpayment constituting, 77.60 (11)

Write off, 73.03 (27)

Deposit of contested tax amounts with revenue department, 77.59 (6) (c)

Discontinued businesses, returns and payments, 77.58 (5)

Divulging information, 77.61 (5)

Dry cleaning fees, 77.996 to 77.9964

Evasion of tax, prevention, 77.52 (13) to (16), 77.53 (10), (11)

Evidence or testimony, prosecution of persons producing, 77.61 (12)

Exemptions, 77.53 (17), (17m), (18), 77.54, 77.55, 77.56

Occasional sales, 77.54 (7)

Extension of time for filing returns, making payments, 77.58 (7)

Football stadium districts:

Authorization, 77.706, 77.707

General provisions, see County and special district, under this subhead

Four-year statute of limitation for determination of tax liability, 77.59 (3)

Imposition of sales tax, 77.52

Imposition of use tax, rate, 77.53

Increase in rate, building materials not included, 77.535

Injunction, none to issue to stay proceedings for assessment or collection, 77.61 (13)

Inspection of returns restricted, 77.61 (5)

Interest on unpaid taxes, 77.60

Interstate agreements, uniform sales and use tax administration, 77.65

Location of sale, 77.522

Marketplace provider, liability to collect and remit, 77.523

Marketplace seller, liability to collect and remit, 77.523

Motor vehicle rentals fees, 77.995, 77.9951

Motor vehicles, not registered until sales tax paid, 77.61 (1)

Nondelinquent payments, application, 77.60 (1m)

Notice of determination of tax liability, 77.59 (3)

Notice of intention to collect, 77.59 (7)

Occasional sales, exemption from taxation, 77.54 (7)

Payments, 77.58

Timely, 77.61 (14)

Penalties, 77.60

Person must actively operate as seller to hold permit, 77.52 (12)

Personal property, classes taxed, rate, 77.52 (1), 77.53 (1), (1m)

Personally identifiable information, use by service providers, 77.61 (5m)

Presumptions, 77.53 (14)

Purchaser:

Commingling goods after giving resale certificate, 77.52 (17)

Resale certificate establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer's receipt provides relief from use tax, 77.53 (2)

Tax liability, 77.53 (12), (13), 77.57

Qualified child rebate for 2018, 77.68

Railroad crossties sales, exemption, 77.55 (2m)

Rate of tax, 77.52 (1), (2)

Records, retailer must keep, 77.60 (8), 77.61 (4), (9)

Redetermination of tax liability, 77.59 (6)

Refund determinations, 77.59

Refunds, 77.61 (8)

Motor vehicle warranty law, 218.0171 (2) (e), (f)

Reporting, 71.83 (4)

Reports, failure to file, 77.52 (11)

Resale certificate, establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer:

Business tax registration certificate required, 77.53 (9)

Collect use tax, 77.53 (3)

Deduction allowed for administration expenses, 77.61 (4)

Liability to collect and remit, 77.523

Must keep records, 77.61 (4)

Sale of business, tax liability, 77.52 (18)

Successor, disclosure of sales tax liability to, 77.61 (5) (b) 14.

Returns, 77.58

Adjustments, 77.585

Failure to file, 77.52 (11), 77.60 (4), (5)

Fraud, 77.59 (8), (9)

Failure to furnish, misdemeanor, 77.60 (6), (7)

Fraudulent, misdemeanor, 77.60 (7), (10)

Sales tax, defined, 77.53 (16)

Security may be required by department, amount, 77.61 (2)

Seller:

Elective registration, 77.53 (9m)

Resale certificate to establish tax liability, 77.52 (13) to (16)

Seller and 3rd-party liability, 77.524

Amnesty for new registrants, 77.67

Uniform sales and use tax administration, interstate agreements, 77.65

Seller's permit:

City, village or town clerk to require proof of to issue license, 77.61 (11)

Illegal to operate without permit, 77.52 (12)

Issuance, 77.52 (9)

Revocation, suspension, 77.52 (11) to (12)

Temporary, 77.52 (11)

Services taxed, rate, 77.52 (2), 77.53 (1)