Chapter 77

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

77.01   Purposes.

77.015   Lands in villages included.

77.02   Forest croplands.

77.03   Taxation of forest croplands.

77.04   Taxation.

77.05   State contribution.

77.06   Forestation.

77.08   Supplemental severance tax.

77.09   False reports, penalties.

77.10   Withdrawal of forest croplands.

77.105   Ferrous mining.

77.11   Accounts of department of natural resources.

77.12   Review of findings, venue.

77.125   Signatures.

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

77.21   Definitions.

77.22   Imposition of real estate transfer fee.

77.23   Disposition of fees and returns.

77.24   Division of fee.

77.25   Exemptions from fee.

77.255   Exemptions from return.

77.256   Local fees prohibited.

77.26   Powers of investigation, additional fees, refunds, penalties.

77.265   Confidentiality.

77.27   Penalty for falsifying value.

77.29   Fee for recording.

77.30   Rules.

SUBCHAPTER III

GENERAL SALES AND USE TAX

77.51   Definitions.

77.52   Imposition of retail sales tax.

77.522   Sourcing.

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.