Wisconsin Legislature: Index Text

Personal property, classes taxed, rate, 77.52 (1), 77.53 (1), (1m)

Personally identifiable information, use by service providers, 77.61 (5m)

Presumptions, 77.53 (14)

Purchaser:

Commingling goods after giving resale certificate, 77.52 (17)

Resale certificate establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer's receipt provides relief from use tax, 77.53 (2)

Tax liability, 77.53 (12), (13), 77.57

Qualified child rebate for 2018, 77.68

Railroad crossties sales, exemption, 77.55 (2m)

Rate of tax, 77.52 (1), (2)

Records, retailer must keep, 77.60 (8), 77.61 (4), (9)

Redetermination of tax liability, 77.59 (6)

Refund determinations, 77.59

Refunds, 77.61 (8)

Motor vehicle warranty law, 218.0171 (2) (e), (f)

Reporting, 71.83 (4)

Reports, failure to file, 77.52 (11)

Resale certificate, establishes tax liability, 77.52 (13) to (16), 77.53 (10), (11)

Retailer:

Business tax registration certificate required, 77.53 (9)

Collect use tax, 77.53 (3)

Deduction allowed for administration expenses, 77.61 (4)

Liability to collect and remit, 77.523

Must keep records, 77.61 (4)

Sale of business, tax liability, 77.52 (18)

Successor, disclosure of sales tax liability to, 77.61 (5) (b) 14.

Returns, 77.58

Adjustments, 77.585

Failure to file, 77.52 (11), 77.60 (4), (5)

Fraud, 77.59 (8), (9)

Failure to furnish, misdemeanor, 77.60 (6), (7)

Fraudulent, misdemeanor, 77.60 (7), (10)

Sales tax, defined, 77.53 (16)

Security may be required by department, amount, 77.61 (2)

Seller:

Elective registration, 77.53 (9m)

Resale certificate to establish tax liability, 77.52 (13) to (16)

Seller and 3rd-party liability, 77.524

Amnesty for new registrants, 77.67

Uniform sales and use tax administration, interstate agreements, 77.65

Seller's permit:

City, village or town clerk to require proof of to issue license, 77.61 (11)

Illegal to operate without permit, 77.52 (12)

Issuance, 77.52 (9)

Revocation, suspension, 77.52 (11) to (12)

Temporary, 77.52 (11)

Services taxed, rate, 77.52 (2), 77.53 (1)

Snowmobiles, 350.12 (7)

Sourcing, 77.522

Telecommunication services:

Customer remedy for errors, 77.59 (9p)

Reduction to prevent double taxation on, 77.525

Theft, nonpayment constituting, 77.60 (11)

Tobacco products, 139.78

Uniform sales and use tax administration, interstate agreements, 77.65

United States purchases exempt, 77.55 (1)

Use tax, imposition, rate, 77.53

taxation_19. tax appeals commission 19. Tax Appeals Commission

Generally, 73.01

Appeals to, 73.01

Appropriation, 20.505 (4)

Chairperson:

Not to serve on political party committee, 15.105 (1)

Salary, 20.923 (4)

Clerk to file copy with revenue department, 73.01 (5)

Contempt to disobey subpoena, 73.04

Court review of decision, 73.015

Creation, 15.105 (1)

Decisions, 73.01 (4) (bn), (dn), (4m)

Court review of, 73.015

Definition, 73.01 (1)

Department's notice of nonacquiescence to clerk, 73.01 (4) (e) 2.

Duties and powers, 73.01

Employees, 73.01 (2)

Filing fee on appeal, 73.01 (5)

Frivolous matters, 73.01 (4) (am)

Hearings:

Procedure, findings, order, 73.01 (4)

Time and place, 73.01 (3)

Meetings, 15.06 (5), 15.105 (1)

Time and place, 73.01 (3)

Members:

Appointment, 15.105 (1)

Salaries, 20.923

Oaths, 15.06 (8)

Office room, county to supply, 73.07

Quorum, 15.06 (6)

Redetermination of state assessment of manufacturing property, 70.57 (2), 121.09