77.62
77.62
Collection of delinquent sales and use taxes. The department of revenue may exercise the powers vested in it by
ss. 71.80 (12),
71.82 (2),
71.91 (1) (a) and
(c),
(2) to
(5m) and
(7),
71.92 and
73.0301 in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in
s. 71.91 (5) (j), and the power to:
77.62(2)
(2) Release real property from the lien of a warrant.
77.62(4)
(4) Approve instalment payment agreements.
77.62(5)
(5) Compromise on the basis of ability to pay.
77.62(6)
(6) Compromise delinquent estimated assessments on the basis of fairness and equity.
77.62 Cross-reference
Cross-reference: See s.
73.03 (27) for provision as to writing off uncollectible sales and use taxes.
77.63
77.63
Agreements with direct marketers. 77.63(1)(a)(a) The department of revenue may enter into agreements with out-of-state direct marketers to collect the sales tax and the use tax imposed under this subchapter at the rate imposed under this subchapter plus the rate imposed under
subch. V. An out-of-state direct marketer that collects the sales tax and the use tax under this section may retain 5% of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct marketer who is required to collect the sales tax and the use tax imposed under this subchapter and under
subch. V.
77.63(1)(b)
(b) Sections 77.58,
77.59 and
77.60, as they apply to the taxes imposed under this subchapter, apply to agreements under this section, except that the department of revenue may negotiate payment schedules and audit procedures with out-of-state direct marketers. The retailer's discount under
s. 77.61 (4) (c) does not apply to agreements under this section.
77.63(2)
(2) Annually, by July 31, the department of revenue shall certify to the department of health and family services an amount equal to one-eleventh of the taxes collected under
sub. (1) for grants to counties under
s. 46.513.
77.63 History
History: 1999 a. 9.
77.64
77.64
Onetime rebate of nonbusiness consumer sales tax paid by individuals. 77.64(1)
(1)
Definitions. In this subsection:
(a) "Claimant" means an individual who is eligible under sub. (3) to receive or claim a rebate under this section.
(b) "Department" means the department of revenue.
(c) "Nonresident" means an individual who was not a resident of this state for any part of 1998.
(d) "Part-year resident" means an individual who was a resident of this state for some part of 1998.
(e) "Resident" means an individual who was a full-year resident of this state in 1998.
77.64(2)
(2) Claims. Subject to the limitations and conditions under
sub. (5) a claimant may claim, or is eligible to receive, a rebate that is calculated under
sub. (4). The department shall certify the amount of the rebate for which the claimant is eligible to the department of administration for payment to the claimant by check, share draft or other draft paid from the appropriation under
s. 20.835 (2) (am).
77.64(3)(a)(a) An individual who was a resident and who filed a 1998 Wisconsin income tax return or 1998 homestead credit claim is eligible to receive a rebate under
sub. (2).
77.64(3)(b)
(b) An individual who was a resident and who did not file a 1998 Wisconsin income tax return or 1998 homestead credit claim by October 15, 1999, is eligible to receive a rebate under
sub. (2) only if the individual files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(be)
(be) A married individual who is a resident and whose spouse is a nonresident, and who filed a 1998 Wisconsin income tax return, is eligible to receive a rebate under
sub. (2), calculated by the department based on the couple's Wisconsin adjusted gross income.
77.64(3)(bm)
(bm) A married individual who is a resident and whose spouse is a nonresident, and who did not file a 1998 Wisconsin income tax return by October 15, 1999, is eligible to receive a rebate under
sub. (2), calculated by the department, only if the couple files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(c)
(c) An individual who was a part-year resident and who filed a 1998 Wisconsin income tax return or a married couple, of whom one of the spouses was a part-year resident and the other spouse was either a part-year resident or a resident, and who filed a 1998 Wisconsin income tax return, is eligible to receive a rebate under
sub. (2), calculated by the department based on the individual's or couple's Wisconsin adjusted gross income.
77.64(3)(d)
(d) An individual who was a part-year resident and who did not file a 1998 Wisconsin income tax return by October 15, 1999, or a married couple, of whom one of the spouses was a part-year resident and the other spouse was either a part-year resident or a resident, and who did not file a 1998 Wisconsin income tax return by October 15, 1999, is eligible to receive a rebate under
sub. (2), calculated by the department, only if the individual or couple files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(de)
(de) A married individual who is a part-year resident and whose spouse is a nonresident, and who filed a 1998 Wisconsin income tax return, is eligible to receive a rebate under
sub. (2), calculated by the department based on the couple's Wisconsin adjusted gross income.
77.64(3)(dm)
(dm) A married individual who is a part-year resident and whose spouse is a nonresident, and who did not file a 1998 Wisconsin income tax return by October 15, 1999, is eligible to receive a rebate under
sub. (2), calculated by the department, only if the couple files a claim with the department not later than June 30, 2000. The claim shall be filed on a form prepared by the department not later than 60 days after November 19, 1999.
77.64(3)(e)
(e) An individual who was a nonresident is eligible to receive a rebate under
sub. (2) if the individual files a claim with the department not later than 30 days after November 19, 1999. The claim shall be filed on a form prepared by the department. The form shall require a nonresident to document his or her nonbusiness consumer sales taxes paid to Wisconsin in 1998, and the documented amount must be at least $20 for a nonresident to be eligible to receive a rebate under
sub. (2). An individual who was a nonresident is not eligible to receive a rebate under this paragraph if the individual's spouse is eligible to receive a rebate under this subsection.
77.64(4)(a)(a) A claimant who is a resident and married and filed a joint 1998 Wisconsin income tax return or 1998 homestead credit claim shall be eligible for a rebate in one of the following amounts:
77.64(4)(a)1.
1. If the couple's 1998 Wisconsin adjusted gross income is not more than $25,000, $360.
77.64(4)(a)2.
2. If the couple's 1998 Wisconsin adjusted gross income is more than $25,000 but not more than $50,000, $368.
77.64(4)(a)3.
3. If the couple's 1998 Wisconsin adjusted gross income is more than $50,000 but not more than $75,000, $385.
77.64(4)(a)4.
4. If the couple's 1998 Wisconsin adjusted gross income is more than $75,000 but not more than $100,000, $405.
77.64(4)(a)5.
5. If the couple's 1998 Wisconsin adjusted gross income is more than $100,000 but not more than $200,000, $442.
77.64(4)(a)6.
6. If the couple's 1998 Wisconsin adjusted gross income is more than $200,000 but not more than $500,000, $487.
77.64(4)(a)7.
7. If the couple's 1998 Wisconsin adjusted gross income is more than $500,000, $534.
77.64(4)(b)
(b) A claimant who is a resident and single and filed a 1998 Wisconsin income tax return or 1998 homestead credit claim, or who is a resident and married and filed a separate 1998 Wisconsin income tax return, or who is a resident and filed a 1998 Wisconsin income tax return as a head of household, shall be eligible for a rebate in one of the following amounts:
77.64(4)(b)1.
1. If the individual's 1998 Wisconsin adjusted gross income is not more than $25,000, $184.
77.64(4)(b)2.
2. If the individual's 1998 Wisconsin adjusted gross income is more than $25,000 but not more than $37,500, $193.
77.64(4)(b)3.
3. If the individual's 1998 Wisconsin adjusted gross income is more than $37,500 but not more than $50,000, $203.
77.64(4)(b)4.
4. If the individual's 1998 Wisconsin adjusted gross income is more than $50,000 but not more than $100,000, $221.
77.64(4)(b)5.
5. If the individual's 1998 Wisconsin adjusted gross income is more than $100,000 but not more than $250,000, $244.
77.64(4)(b)6.
6. If the individual's 1998 Wisconsin adjusted gross income is more than $250,000, $267.
77.64(4)(c)
(c) A claimant who files a form specified in
sub. (3) (b) shall be eligible for a rebate in an amount specified in
par. (a) 1. or
(b) 1., depending on the individual's filing status.
77.64(4)(d)
(d) A claimant to whom
sub. (3) (be),
(c) or
(de) applies shall be eligible for a rebate in an amount specified in
par. (a) or
(b), depending on the individual's filing status and Wisconsin adjusted gross income.
77.64(4)(e)
(e) A claimant who files a form specified in
sub. (3) (bm),
(d) or
(dm) shall be eligible for a rebate in an amount specified in
par. (a) 1. or
(b) 1., depending on the individual's filing status.
77.64(4)(f)
(f) A claimant under
sub. (3) (e) shall be eligible for a rebate that is equal to 30.4% of documented nonbusiness consumer sales taxes paid to Wisconsin in 1998, up to a maximum rebate of $267.
77.64(5)
(5) Limitations and conditions. 77.64(5)(a)(a) The department may not consider any adjustments or amendments made to a 1998 Wisconsin income tax return after October 15, 1999, in its calculation of a rebate under this section.
77.64(5)(b)
(b) With regard to a married couple for whom an offset under
s. 71.80 (3) or
(3m) must be made against a debt that is owed by only one of the spouses, each spouse shall be considered by the department to have a 50% ownership interest in the rebate.
77.64(5)(c)
(c) If an individual who is eligible for a rebate under
sub. (3) filed only a 1998 homestead credit claim, the department shall calculate the individual's rebate as if the individual's Wisconsin adjusted gross income is $25,000.
77.64(5)(d)
(d) An individual who was claimed as a dependent on another individual's 1998 federal income tax return is not eligible to claim or receive a rebate under this section, unless the individual had 1998 Wisconsin adjusted gross income of at least $5,000 and had income tax liability to this state in 1998.
77.64(5)(e)
(e) Section 71.80 (3) and
(3m), as it applies to income tax refunds, applies to a sales tax rebate under this section.
77.64(5)(f)
(f) The department may enforce the rebate under this section and may take any action, conduct any proceeding and proceed as it is authorized in respect to taxes under
chapter 71. The income tax provisions in
chapter 71 relating to assessments, refunds, appeals, collection, interest and penalties apply to the rebate under this section.
77.64(5)(g)
(g) After a rebate has been issued under
sub. (2) but before the check, share draft or other draft has been cashed, either joint claimant may request a separate check, share draft or other draft for 50% of the joint rebate.
77.64(5)(h)
(h) If the department is unable to locate an individual or married couple who is eligible to receive a rebate under
sub. (2) by December 31, 2000, or, notwithstanding
ss. 14.58 (12) and
20.912 (1) and notwithstanding
s. 20.912 (2) and
(3), as affected by
1999 Wisconsin Act 9, if an individual or married couple who is issued a check, share draft or other draft and does not cash the check, share draft or other draft by December 31, 2000, the right to the rebate lapses.
77.64(5)(i)
(i) If a claimant who was a resident and who filed a 1998 Wisconsin income tax return or 1998 homestead credit claim becomes deceased after he or she filed his or her income tax return or homestead credit claim, the amount of the rebate for which the claimant is eligible shall be paid to the claimant's estate.
77.64(5)(j)
(j) The department shall calculate the rebate for the family only of an individual who has been, or was, incarcerated in a state or federal prison during the taxable year to which
1999 Wisconsin Act 10 applies.
77.64(5)(k)
(k) The department may not send any rebate checks to any state or federal prison facility.
77.64(6)
(6) Sunset. This section does not apply after December 31, 2000.
77.64 History
History: 1999 a. 10.
COUNTY AND SPECIAL DISTRICT
SALES AND USE TAXES
77.70
77.70
Adoption by county ordinance. Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 days before the effective date of the repeal.
77.70 Annotation
A county may not impose a tax upon admissions to amusements except as part of a general sales and use tax at the statutorily prescribed rate of one-half of 1%. 5 8 Atty. Gen. 212.
77.70 Annotation
A county board may not control municipal use of county sales tax revenue. 60 Atty. Gen. 387.
77.70 Annotation
Funds received from a county sales and use tax may be budgeted by the county board to reduce the amount of the county wide property tax levy or to defray the cost of any item that can be funded by a county-wide property tax.
OAG 1-98.
77.705
77.705
Adoption by resolution; baseball park district. A local professional baseball park district created under
subch. III of ch. 229, by resolution under
s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month that begins at least 30 days after the adoption of the resolution.
77.705 History
History: 1995 a. 56;
1999 a. 167.
77.706
77.706
Adoption by resolution; football stadium district. A local professional football stadium district created under
subch. IV of ch. 229, by resolution under
s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month that begins at least 30 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under
s. 229.824 (15).
77.706 History
History: 1999 a. 167.
77.707(1)(1) Retailers and the department of revenue may not collect a tax under
s. 77.705 for any local professional baseball park district created under
subch. III of ch. 229 after the calendar quarter during which the local professional baseball park district board makes a certification to the department of revenue under
s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before that calendar quarter and fees, interest and penalties that relate to those taxes.
77.707(2)
(2) Retailers and the department of revenue may not collect a tax under
s. 77.706 for any local professional football stadium district created under
subch. IV of ch. 229 after the calendar quarter during which the local professional football stadium district board makes all of the certifications to the department of revenue under
s. 229.825 (3), except that the department of revenue may collect from retailers taxes that accrued before that calendar quarter and fees, interest and penalties that relate to those taxes.
77.707 History
History: 1995 a. 56;
1999 a. 167.
77.71
77.71
Imposition of county and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under
s. 77.70 or a special district resolution is adopted under
s. 77.705 or
77.706, the following taxes are imposed:
77.71(1)
(1) For the privilege of selling, leasing or renting tangible personal property and for the privilege of selling, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the gross receipts from the sale, lease or rental of tangible personal property, except property taxed under
sub. (4), sold, leased or rented at retail in the county or special district or from selling, performing or furnishing services described under
s. 77.52 (2) in the county or special district.
77.71(2)
(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under
s. 77.53, except that a receipt indicating that the tax under
sub. (1),
(3) or
(4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under
s. 77.53 (1m).
77.71(3)
(3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the sales price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.
77.71(4)
(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under
s. 77.705 or
77.706 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under
s. 77.70 or in a special district that has in effect a resolution under
s. 77.705 or
77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.
