Chapter 77

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.

SUBCHAPTER XI

STATE RENTAL VEHICLE FEE

77.995   Imposition.

77.9951   Administration.

SUBCHAPTER XII

DRY CLEANING FEES

77.996   Definitions.

77.9961   License and fee.

77.9962   Dry cleaning products fee.

77.9964   Administration.

77.9965   Sunset.

SUBCHAPTER XIII
electric vehicle charging tax

77.997   Definitions.

77.9971   Electric vehicle charging station registration.