Chapter 77

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.

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.

77.707   Sunset.

77.71   Imposition of county, municipality, and special district sales and use taxes.

77.72   General rule.

77.73   Jurisdiction to tax.

77.74   Seller permits.

77.75   Reports.

77.76   Administration.

77.77   Transitional provisions.

77.78   Registration.

77.785   Duties of retailers.

77.79   Relation to subch. III.

SUBCHAPTER VI

MANAGED FOREST LAND

77.80   Purpose.

77.81   Definitions.

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.

77.883   Ferrous mining.

77.885   Withdrawal of tribal lands.

77.89   Distribution of moneys received.

77.895   Grants for land acquisitions for outdoor activities.

77.90   Right to hearing.

77.905   Procedure in forfeiture actions.

77.91   Miscellaneous provisions.

SUBCHAPTER VII

ECONOMIC DEVELOPMENT SURCHARGE

77.92   Definitions.

77.93   Applicability.

77.935   Single-owner entities.

77.94   Surcharge determination.

77.95   Interest and penalties.

77.96   Administration.

77.97   Use of revenue.

SUBCHAPTER VIII

LOCAL FOOD AND BEVERAGE TAX

77.98   Imposition.

77.981   Rate.

77.9815   Exemption.

77.982   Administration.

SUBCHAPTER IX

LOCAL RENTAL CAR TAX

77.99   Imposition.

77.991   Administration.

SUBCHAPTER X

PREMIER RESORT AREA TAXES

77.994   Premier resort area tax.

77.9941   Administration.