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)
, 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 or special district 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.
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, 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.
No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r)
, trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q)
, 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 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.
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)
, and (d)
under s. 77.71 (4)
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
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.
History: 1985 a. 41
; 1999 a. 32
MANAGED FOREST LAND
Subch. VI of ch. 77 Cross-reference
See also ch. NR 46
, Wis. adm. code.
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.
History: 1985 a. 29
In this subchapter:
“Department" means the department of natural resources.
“Fixed sampling equipment" means physical equipment that will be in the same location for more than 24 hours and that is used for the evaluation of a proposed ferrous mining site, including equipment that is used for boring, drilling, bulk sampling, or obtaining climatological data or other data relating to the environment or the state's natural resources.
“Forestry" means managing forest lands and their related resources, including trees and other plants, animals, soil, water and air.
“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)
“Large property" means one or more separate parcels of land that are under the same ownership, that collectively are greater than 1,000 acres in size, and that are managed forest land or forest croplands or a combination thereof.
“Merchantable timber" means standing trees which, because of their size and quality, are salable.
“Municipality" means a town, village, or city.
“Natural disaster" means fire, ice, snow, wind, flooding, insects, drought, or disease.
“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.
“Proposed ferrous mining site" means a proposed mining site, as described under s. 295.46 (1)
, for which the person proposing to engage in ferrous mining has provided preapplication notification under s. 295.465
“Recreational activities" means recreational outdoor activities that are compatible with the practice of forestry, as determined by the department. “Recreational activities" includes hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
Managed forest land; application. 77.82(1)(a)(a)
A parcel of land that is subject to a managed forest land order issued or renewed before April 16, 2016, is eligible for designation as managed forest land only if it fulfills the following requirements:
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)
At least 80 percent of the parcel must be producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.
A parcel of land that is or will be subject to a managed forest land order issued or renewed on or after April 16, 2016, is eligible for designation as managed forest land only if it fulfills all of the following requirements:
Subject to par. (am)
, the parcel either consists of at least 20 contiguous acres or meets all of the following acreage requirements:
The parcel is located in a tract of land under the same ownership that contains at least one other parcel of at least 10 acres that meets the requirements under subd. 2.
and for which designation under the same managed forest land order is sought.
At least 80 percent of the parcel is producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.
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 and does not render ownership of land noncontiguous.
The owner of a parcel that does not meet the acreage requirements in par. (ag) 1.
and that is subject to a managed forest land order issued before April 16, 2016, may apply one time for a renewal of the order under sub. (12)
on or after April 16, 2016, without meeting the acreage requirements under par. (ag) 1.
The following land is not eligible for designation as managed forest land:
A parcel of which more than 20 percent 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.
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.
A parcel that is developed for a human residence. This subdivision applies only to a parcel of land subject to a managed forest land order issued or renewed before April 16, 2016.
A parcel on which a building or an improvement associated with a building is located. This subdivision applies only to a parcel of land subject to a managed forest land order issued or renewed on or after April 16, 2016.
A parcel that is not accessible to the public on foot by public road or from other land open to public access. This subdivision does not apply to a parcel or part of a parcel that is closed to public access under s. 77.83 (1)
For purposes of par. (b) 3m.
, and except as provided in subd. 2.
, an improvement is any of the following:
Any structure or fixture that is built or placed on the parcel for its benefit.
An improvement does not include any of the following:
Hunting blinds, as specified by rules promulgated by the department.
Structures and fixtures that are needed for sound forestry practices.
For purposes of par. (b) 3.
, a fence that prevents the free and open movement of wild animals across any portion of a parcel is an improvement unless all of the following apply:
The fence is on land owned by a nonprofit organization that is described in section 501
(c) of the Internal Revenue Code and that holds a dog club training license under s. 169.20 (3)
The fence existed on January 1, 2017, on land designated as closed managed forest land.
Notwithstanding par. (b) 3.
, a building used exclusively for storage that is located on a parcel does not make that parcel ineligible for designation as managed forest land.
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.
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:
The legal description or the location and acreage of each parcel of land.
The legal description of the area in which the parcel is located.
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.
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)
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.
Proof that each person holding any encumbrance on the land agrees that the application may be filed.
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
Whether the land will be designated as managed forest land for 25 or 50 years.
Fees for applications and management plans. 77.82(2m)(a)
An application under sub. (2)
, 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.
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)
If a proposed management plan accompanying an application filed under sub. (2)
, 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)
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.
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.
Of each management plan fee, $300 or the entire fee, whichever is less, that is collected under par. (ag)
shall be credited to the appropriation under s. 20.370 (2) (cx)
Any amount not credited to the appropriation under s. 20.370 (2) (cx)
, as calculated in subd. 1.
, shall be deposited into the conservation fund for forestry purposes.
A proposed management plan shall cover the entire acreage of each parcel subject to the application and shall be prepared by an independent certified plan writer or by the department if par. (am)
If the department determines that an applicant is not able to have a proposed management plan prepared by a certified independent plan writer, the department shall prepare the plan. The department shall promulgate rules establishing the criteria that shall be met in order to determine that an applicant is unable to prepare such a plan.