CHAPTER 77
TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT
SALES AND USE TAXES; MANAGED FOREST LAND;
ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX;
LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES;
STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; electric vehicle
charging tax
SUBCHAPTER I
TAXATION OF FOREST CROPLANDS
77.015 Lands in villages included.
77.03 Taxation of forest croplands.
77.05 State contribution.
77.08 Supplemental severance tax.
77.09 False reports, penalties.
77.10 Withdrawal of forest croplands.
77.11 Accounts of department of natural resources.
77.12 Review of findings, venue.
77.13 Termination of forest croplands program.
77.14 Forest croplands information, protection, appropriation.
77.17 Contracts for land in the lower Wisconsin state riverway.
SUBCHAPTER II
REAL ESTATE TRANSFER FEE
77.22 Imposition of real estate transfer fee.
77.23 Disposition of fees and returns.
77.25 Exemptions from fee.
77.255 Exemptions from return.
77.256 Local fees prohibited.
77.26 Powers of investigation, additional fees, refunds, penalties.
77.27 Penalty for falsifying value.
SUBCHAPTER III
GENERAL SALES AND USE TAX
77.52 Imposition of retail sales tax.
77.523 Liability of marketplace providers, retailers, and marketplace sellers.
77.524 Seller and 3rd-party liability.
77.525 Reduction to prevent double taxation.
77.53 Imposition of use tax.
77.535 Increases; building materials.
77.54 General exemptions.
77.55 Exemptions from sales tax.
77.56 Exemptions from use tax.
77.57 Liability of purchaser.
77.58 Returns and payments.
77.585 Return adjustments.
77.59 Deficiency and refund determinations.
77.60 Interest and penalties.
77.61 Administrative provisions.
77.62 Collection of delinquent sales and use taxes.
77.63 Collection compensation.
77.65 Uniform sales and use tax administration.
77.66 Certification for collection of sales and use tax.
77.67 Amnesty for new registrants.
77.68 Qualified child sales and use tax rebate for 2018.
SUBCHAPTER V
COUNTY, municipality, AND
SPECIAL DISTRICT SALES
AND USE TAXES
77.70 Adoption by county ordinance.
77.701 Adoption by municipal ordinance.
77.706 Adoption by resolution; football stadium district.
77.71 Imposition of county, municipality, and special district sales and use taxes.
77.73 Jurisdiction to tax.
77.77 Transitional provisions.
77.785 Duties of retailers.
77.79 Relation to subch. III.
SUBCHAPTER VI
MANAGED FOREST LAND
77.82 Managed forest land; application.
77.83 Closed, open and restricted areas.
77.84 Taxation of managed forest land.
77.85 State contribution.
77.86 Forestry practices.
77.875 Grazing restricted.
77.876 Noncompliance assessment.
77.88 Withdrawal; transfer of ownership; nonrenewal.
