77.265 Confidentiality. Grantor and grantee social security numbers and grantor and grantee telephone numbers from real
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 8 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES estate transfer returns shall be confidential, but the returns, and real estate evidencing transfers subject to fee under this the information contained in the returns, may be disclosed as subchapter. History: 1991 a. 316. follows: (1) The department of revenue shall distribute information 77.30 Rules. The secretary of revenue may adopt, pursuant from the returns to local assessors. The local assessors shall to ch. 227, such rules as the secretary deems necessary in the admaintain the confidentiality of social security numbers and tele- ministration of this subchapter and may proceed under s. 73.03 phone numbers from the returns. (9) to enforce its provisions. History: 1991 a. 316. (2) The local assessor shall permit the inspection of all returns filed under this subchapter for property within any local unit of government for which property taxes are levied by the SUBCHAPTER III chief elected official, or a person designated by the official, of that unit upon the adoption of a resolution by the governing body GENERAL SALES AND USE TAX of the unit directing the official to inspect the returns for the purpose of reviewing the basis upon which equalized values were es- 77.51 Definitions. Except where the context requires othertablished by the department of revenue under s. 70.57, and the of- wise, the definitions given in this section govern the construction ficial or designee shall maintain the confidentiality of grantor of terms in this subchapter. and grantee social security numbers and telephone numbers from (1a) (a) “Additional digital goods” means all of the followthe returns. ing, if they are transferred electronically: (3) The returns may be used in any proceeding involving the 1. Greeting cards. requisite amount of the fee and may be produced in any proceed2. Finished artwork. ing subject to a valid subpoena or court order, but the court, or ad3. Periodicals. judicating agency, and the parties shall maintain the confiden4. Video or electronic games. tially of social security numbers and telephone numbers from the 5. Newspapers or other news or information products. returns. (b) For purposes of this subchapter, the sale, license, lease, or (4) The department of workforce development may use the rental of or the storage, use, or other consumption of a digital returns under s. 106.50, but shall maintain the confidentiality of code is treated the same as the sale, license, lease, or rental of or social security numbers and telephone numbers from the returns. the storage, use, or other consumption of any additional digital (5) The department of revenue, county real property listers goods for which the digital code relates. under s. 70.09, and local assessors and their employees and (1ag) “Advertising and promotional direct mail” means diagents may use the returns, but shall maintain the confidentiality rect mail that has the primary purpose of attracting public attenof social security numbers and telephone numbers from the tion to a product, person, business, or organization or to attempt returns. to sell, popularize, or secure financial support for a product, per(6) Governmental agencies that acquire real property for pub- son, business, or organization. lic purposes, or that administer taxes, may use the returns, but (1b) “Alcoholic beverage” means a beverage that is suitable shall maintain the confidentiality of social security numbers and for human consumption and that contains 0.5 percent or more of telephone numbers from the returns. alcohol by volume. (7) In a condemnation proceeding or in an appeal of an as(1ba) “Ancillary services” means services that are associated sessment of real property, the property owners and the owners’ with or incidental to providing telecommunications services, inagents may inspect the returns after signing a written agreement cluding detailed telecommunications billing, directory assistance, to maintain the confidentiality of social security numbers and vertical service, and voice mail services. telephone numbers from the returns inspected. (1bm) “Beekeeping” means the business of moving, raising, (8) A county may use the returns to develop a tract index, but producing, and other management of bees or bee products, reshall maintain the confidentiality of social security numbers and gardless of the number of hives of bees managed. telephone numbers from the returns. (1c) “Biotechnology” means the application of biotechnolo(9) The department of revenue may make available to the gies, including recombinant deoxyribonucleic acid techniques, public all information obtained from the returns except social se- biochemistry, molecular and cellular biology, genetics, genetic engineering, biological cell fusion, and other bioprocesses, that curity numbers and telephone numbers from the returns. use living organisms or parts of an organism to produce or modHistory: 1993 a. 412 ss. 3, 4; 1995 a. 27 ss. 3479, 9130 (4); 1997 a. 3; 1999 a. 82; 2007 a. 219. ify products to improve plants or animals or improve animal health, develop microorganisms for specific uses, identify targets