Tax 61.08(13)(cm)2.2. Credit under this paragraph shall be the retailer’s purchase price, and any credit shall be made to the retailer’s electronic fund transfer account.

Tax 61.08(13)(d)(d) In the event that the lottery administrator announces a settlement date for a game, a retailer may return tickets for credit on or before that announced settlement provided that conditions under par. (c) 2. to 5. are met.

Tax 61.08(13)(e)(e) The administrator may charge a retailer for shipments delivered on a date different than the retailer’s scheduled order delivery date or shipped on a date other than the retailer’s shipment date. If a retailer is charged, the expense shall be limited to the cost of the delivery.

Tax 61.08(14)(a)(a) All lottery tickets received by the retailer shall be deemed to have been purchased by the retailer.

Tax 61.08(14)(b)(b) The retailer’s accounting records and correspondence under par. (a) shall be available to the administrator for examination and copying during the retailer’s regular business hours. All of those records and correspondence are subject to seizure and audit without prior notice.

Tax 61.08(14)(bm)(bm) The retailer’s electronic fund transfer account shall be debited no less often than every 60 days for tickets received within the last 60 days.

Tax 61.08(14)(c)(c) A retailer shall remit to the lottery, no less frequently than every sixty (60) days, the proceeds from the sale of lottery tickets received since the last remission of proceeds. The terms of billing processes shall be set by the administrator.

Tax 61.08(14)(d)(d) If the retailer failed to place sufficient funds in the electronic fund transfer account for the tickets received, the retailer may not receive more tickets until the retailer pays the amount due the lottery consistent with pars. (bm) and (c), or until the retailer has signed an agreement with the administrator which indicates an alternative schedule of payment for outstanding debts consistent with s. Tax 61.02 (1m). The administrator shall determine whether to offer an alternative payment agreement to a retailer on a case by case basis, taking into consideration the retailer’s previous payment history.

Tax 61.08(14)(e)(e) The administrator may assess the retailer a surcharge, an interest penalty, or both, for each dishonored retailer’s check or electronic fund transfer. The surcharge shall be equal to the costs incurred, incident to each dishonor. Interest may be charged only in the event that a retailer account is referred for overdue collection, and may be assessed at a rate not to exceed 8.5% of the overdue amount.

Tax 61.08(15)(a)(a) A retailer may not intentionally resell, or aid in the act of reselling, bulk tickets without the written permission of the administrator.

Tax 61.08(15)(b)(b) For purposes of this section, “reselling” means selling or aiding in the selling of multiple tickets to anyone engaged in the business of selling lottery tickets for profit. Persons who participate in ticket buying pools among friends, family or co-workers are not involved in reselling, provided that all tickets are purchased by all participants at the price set by the lottery administrator.

Tax 61.08(16)(a)(a) The retailer shall redeem low tier prizes for tickets sold at the retailer’s outlet and presented to the retailer by the customer. If the customer elects to redeem the low tier prize at another retail location or at any Wisconsin lottery office, the Wisconsin lottery shall debit the retailer’s account in that amount.

Tax 61.08(16)(b)(b) The retailer may not redeem winning lottery tickets for prizes in amounts different from the amounts authorized by the administrator or condition redemption of a lottery prize upon the purchase of any other item or service, or impose any restriction upon the redemption of a lottery prize unless specifically authorized in writing by the administrator.

Tax 61.08(17)(a)(a) The administrator may accept returned break-open tickets for credit only under any of the following circumstances:

Tax 61.08(17)(a)1.1. If the tickets are defective, the retailer shall return as many of the suspected defective tickets as is possible, using the original packaging materials if possible.

Tax 61.08(17)(a)2.2. If the order was filled incorrectly by the Wisconsin lottery, the retailer shall return any incorrectly shipped break-open tickets, using the original packaging materials if possible.

Tax 61.08(17)(a)3.3. If the shipment of tickets is unopened by the retailer. To be considered unopened, the package shall contain all the tickets that it contained when delivered to the retailer and have the original packaging and shipping seals intact and unopened.

Tax 61.08(17)(a)4.4. If the lottery administrator announces a settlement date for a game, a retailer may return tickets for credit on or before the date provided that the retailer returns the tickets using the original packaging materials, or in a manner acceptable to the lottery administrator.

Tax 61.08(17)(b)(b) The retailer shall redeem all prizes from tickets purchased at the retailer’s outlet unless the features and procedures document for the game state otherwise.

Tax 61.08(18)(18) Point-of-sale material. The retailer shall maintain and display prominently lottery point-of-sale material, including the door decal, current game poster, current game player brochures and the ticket dispenser. The retailer shall maintain and display a sign provided by the lottery that indicates which games no longer have a top prize.

Tax 61.08(19)(19) Right to appeal suspension or termination. In the event the administrator suspends or terminates the retailer’s contract, the retailer is entitled to an appeal in accordance with the provisions set forth under s. Tax 61.10.

Tax 61.08(20)(20) Suspension or termination procedure. The retailer, upon notice of the suspension or termination, shall immediately stop selling lottery tickets. Within 2 weeks of the suspension or termination, the retailer shall make payment on any money owed to the Wisconsin lottery and surrender all unsold tickets and all state owned lottery property.

Tax 61.08(21)(21) Grounds for suspension. The retailer’s contract may be suspended without prior notice by the Wisconsin lottery for any of the following reasons:

Tax 61.08(21)(a)(a) The retailer failed to meet one or more of the qualifications for being a retailer under s. 565.10, Stats., or under the Wisconsin lottery’s administrative rules.