2025 Statutes Index

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)

Snowmobiles, 350.12 (7)

Sourcing, 77.522

Telecommunication services:

Customer remedy for errors, 77.59 (9p)

Reduction to prevent double taxation on, 77.525

Theft, nonpayment constituting, 77.60 (11)

Tobacco products, 139.78

Uniform sales and use tax administration, interstate agreements, 77.65

United States purchases exempt, 77.55 (1)

Use tax, imposition, rate, 77.53

taxation_19. tax appeals commission 19. Tax Appeals Commission

Generally, 73.01

Appeals to, 73.01

Appropriation, 20.505 (4)

Chairperson:

Not to serve on political party committee, 15.105 (1)

Salary, 20.923 (4)

Clerk to file copy with revenue department, 73.01 (5)

Contempt to disobey subpoena, 73.04

Court review of decision, 73.015

Creation, 15.105 (1)

Decisions, 73.01 (4) (bn), (dn), (4m)

Court review of, 73.015

Definition, 73.01 (1)

Department’s notice of nonacquiescence to clerk, 73.01 (4) (e) 2.

Duties and powers, 73.01

Employees, 73.01 (2)

Filing fee on appeal, 73.01 (5)

Frivolous matters, 73.01 (4) (am)

Hearings:

Procedure, findings, order, 73.01 (4)

Time and place, 73.01 (3)

Meetings, 15.06 (5), 15.105 (1)

Time and place, 73.01 (3)

Members:

Appointment, 15.105 (1)

Salaries, 20.923

Oaths, 15.06 (8)

Office room, county to supply, 73.07

Quorum, 15.06 (6)

Redetermination of state assessment of manufacturing property, 70.57 (2), 121.09

Reports, 73.01 (3)

Review:

Car line assessment, 76.39 (4) (c)

Revenue department valuation, 70.64

Selection of members, terms, 15.06

Small claims, 73.01

State assessment of manufacturing property, duties, 70.995

Testimony, 70.64 (9)

taxation_20. tobacco products tax 20. Tobacco Products Tax

Administration, 139.39 (1), 139.83

Bad debt deductions, 139.801

Bonds, 139.84

Claims for unpaid tax, preference in court actions, 139.802

Confidentiality of returns and records, 139.82 (6)

Credits, 139.80

Definitions, 139.75

Distributors:

Monthly returns to department, 139.77

Permits, 139.79

Enforcement, 139.39 (1), 139.83

Exceptions to tax, 139.76 (2)

Imports, 139.76

Penalties, 139.85

Police powers, 139.832

Rate, 139.76 (1)

Records, 139.82

Refunds, 139.80

Remote retail sales, 139.815

Returns, 139.82