2012 Wisconsin Statutes & Annotations
77. Taxation of forest croplands; real estate transfer fees; sales and use taxes; county and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees.

subch. I of ch. 77 SUBCHAPTER I
TAXATION OF FOREST CROPLANDS

• 77.01 Purposes.
• 77.015 Lands in villages included.
• 77.02 Forest croplands.
• 77.03 Taxation of forest croplands.
• 77.04 Taxation.
• 77.05 State contribution.
• 77.06 Forestation.
• 77.07 Severance tax.
• 77.08 Supplemental severance tax.
• 77.09 False reports, penalties.
• 77.10 Withdrawal of forest croplands.
• 77.105 Ferrous mining.
• 77.11 Accounts of department of natural resources.
• 77.12 Review of findings, venue.
• 77.125 Signatures.
• 77.13 Termination of forest croplands program.
• 77.14 Forest croplands information, protection, appropriation.
• 77.16 Woodland tax law.
• 77.17 Contracts for land in the lower Wisconsin state riverway.

subch. II of ch. 77 SUBCHAPTER II
REAL ESTATE TRANSFER FEE

• 77.21 Definitions.
• 77.22 Imposition of real estate transfer fee.
• 77.23 Disposition of fees and returns.
• 77.24 Division of fee.
• 77.25 Exemptions from fee.
• 77.255 Exemptions from return.
• 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.

subch. III of ch. 77 SUBCHAPTER III
GENERAL SALES AND USE TAX

• 77.51 Definitions.
• 77.52 Imposition of retail sales tax.
• 77.522 Sourcing.
• 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.

subch. V of ch. 77 SUBCHAPTER V
COUNTY AND SPECIAL DISTRICT SALES AND USE TAXES

• 77.70 Adoption by county ordinance.
• 77.705 Adoption by resolution; baseball park district.
• 77.706 Adoption by resolution; football stadium district.
• 77.707 Sunset.
• 77.71 Imposition of county 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.

subch. VI of ch. 77 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.
• 77.87 Yield tax.
• 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.

subch. VII of ch. 77 SUBCHAPTER VII
ECONOMIC DEVELOPMENT SURCHARGE

• 77.92 Definitions.
• 77.93 Applicability.
• 77.935 Single-owner entities.
• 77.94 Surcharge determination.
• 77.947 Partnerships and limited liability companies; estimated payments.
• 77.95 Interest and penalties.
• 77.96 Administration.
• 77.97 Use of revenue.

subch. VIII of ch. 77 SUBCHAPTER VIII
LOCAL FOOD AND BEVERAGE TAX

• 77.98 Imposition.
• 77.981 Rate.
• 77.9815 Exemption.
• 77.982 Administration.
• 77.983 Discontinuation.

subch. IX of ch. 77 SUBCHAPTER IX
LOCAL RENTAL CAR TAX

• 77.99 Imposition.
• 77.991 Administration.
• 77.992 Discontinuation.

subch. X of ch. 77 SUBCHAPTER X
PREMIER RESORT AREA TAXES

• 77.994 Premier resort area tax.
• 77.9941 Administration.

subch. XI of ch. 77 SUBCHAPTER XI
STATE RENTAL VEHICLE FEE

• 77.995 Imposition.
• 77.9951 Administration.

subch. XII of ch. 77 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.