Tax 11.98   Reduction of delinquent interest rate under s. 77.62, Stats.

Tax 11.985   Bundled transactions.

subch. I of ch. Tax 11 Subchapter I — General Provisions

Tax 11.001 Tax 11.001 Forward and definitions.

Tax 11.001(1) (1) Applicability. Chapter Tax 11 is applicable to the state sales and use taxes imposed under subch. III of ch. 77, Stats., and is also applicable to the county sales and use taxes authorized under subch. V of ch. 77, Stats.

Tax 11.001(2) (2) Definitions. In this chapter, unless otherwise specified:

Tax 11.001(2)(a) (a) “Consumers” means persons who purchase and use tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats.

Tax 11.001(2)(am) (am) “County tax” means the sales and use tax that is authorized under subch. V of ch. 77, Stats.

Tax 11.001(2)(b) (b) “Department” means the Wisconsin department of revenue.

Tax 11.001(2)(bc) (bc) “Goods under s. 77.52 (1) (d), Stats.” means specified digital goods and additional digital goods that are sold, leased, licensed, or rented on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.

Tax 11.001(2)(bg) (bg) “Items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats.” means “items under s. 77.52 (1) (b), Stats.” as defined in par. (bn), “property under s. 77.52 (1) (c), Stats.” as defined in par. (br), and “goods under s. 77.52 (1) (d), Stats.” as defined in par. (bc).

Tax 11.001(2)(bn) (bn) “Items under s. 77.52 (1) (b), Stats.” means coins and stamps of the United States that are sold, licensed, leased, rented, or traded as collector’s items above their face value.

Tax 11.001(2)(br) (br) “Property under s. 77.52 (1) (c), Stats.” means leased property that is affixed to real property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement, unless the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.

Tax 11.001(2)(c) (c) “Retailer” has the meaning in s. 77.51 (13), Stats.

Tax 11.001(2)(e) (e) “Tax” means the Wisconsin sales or use taxes in effect under ss. 77.52 (1) and (2) and 77.53 (1), Stats. “Tax” also includes the county tax imposed under s. 77.71, Stats.

Tax 11.001(2)(f) (f) “Taxable” and similar terms including “subject to the tax” and “tax applies” mean either of the following:

Tax 11.001(2)(f)1. 1. The sales tax applies to a sale of tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services, measured by the sales price from the sale.

Tax 11.001(2)(f)2. 2. The use tax applies to the storage, use, or other consumption of tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services sold, measured by the purchase price.

Tax 11.001(3) (3) Retailers and retail sales.

Tax 11.001(3)(a) (a) Retailers shall comply with all requirements imposed upon them, including all of the following:

Tax 11.001(3)(a)1. 1. Obtaining a seller’s permit for each place of business in this state.

Tax 11.001(3)(a)2. 2. Filing tax returns and paying tax.

Tax 11.001(3)(a)3. 3. Collecting use tax when applicable and remitting the tax with returns.

Tax 11.001(3)(a)4. 4. Keeping proper records.

Tax 11.001 Note Note: See s. Tax 11.92 regarding proper record keeping.

Tax 11.001(3)(b) (b) Sales to consumers are retail sales to which either the sales tax or the use tax applies.

Tax 11.001 Note Note: Section Tax 11.001 interprets subchs. III and V of ch. 77, Stats.

Tax 11.001 Note Note: The change of the term “gross receipts” to “sales price” and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2. The regional transit authority taxes were authorized by 2009 Wis. Act 28 and repealed by 2011 Wis. Act 32.