77.61 Administrative provisions. (1) (a) No motor vehi- place, disregard tax amounts of less than 0.5 cent, and consider cle, boat, snowmobile, recreational vehicle, as defined in s. tax amounts of at least 0.5 cent but less than 1 cent to be an addi340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain tional cent. The use of a straight mathematical computation, as vehicle, off-highway motorcycle, or aircraft shall be registered or provided in this subsection, shall not relieve the retailer from liatitled in this state unless the registrant presents proof that the bility for payment of the full amount of the tax levied under this subchapter. sales or use taxes imposed by this subchapter have been paid. (4) (a) Every seller and retailer and every person storing, us(b) In the case of motor vehicles, boats, snowmobiles, recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrail- ing or otherwise consuming in this state tangible personal propers, all-terrain vehicles, utility terrain vehicles, off-highway mo- erty, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), torcycles, or aircraft purchased from a retailer, the registrant shall or taxable services purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers and present proof that the tax has been paid to such retailer. (c) In the case of motor vehicles, boats, snowmobiles, recre- records, including machine-readable records, in such form as the ational vehicles, as defined in s. 340.01 (48r), trailers, semitrail- department requires. The department may, after giving notice, ers, all-terrain vehicles, utility terrain vehicles, off-highway mo- require any person to keep whatever records are needed for the torcycles, or aircraft registered or titled, or required to be regis- department to compute the sales or use taxes the person should tered or titled, in this state purchased from persons who are not pay. Thereafter, the department shall add to any taxes assessed on the basis of information not contained in the records required retailers, the purchaser shall file a sales tax return and pay the tax a penalty of 25 percent of the amount of the tax so assessed in adprior to registering or titling the motor vehicle, boat, snowmobile, dition to all other penalties under this chapter. recreational vehicle, as defined in s. 340.01 (48r), semitrailer, all(c) For reporting the sales tax and collecting and reporting the terrain vehicle, utility terrain vehicle, or aircraft in this state. use tax imposed on the retailer under s. 77.53 (3) and the ac(2) In order to protect the revenue of the state: counting connected with it, retailers, not including certified ser(a) Except as provided in par. (b), the department may require vice providers that receive compensation under s. 73.03 (61) (h), any person who is or will be liable to it for the tax imposed by this may deduct of those taxes payable 0.75 percent or $10 for that resubchapter to place with it, before or after a permit is issued, the porting period required under s. 77.58 (1) and for that reporting security, not in excess of $15,000, that the department deter- period a maximum of $8,000, whichever is greater, but not more mines. In determining the amount of security to require under than the amount of the sales taxes or use taxes that is payable unthis subsection, the department may consider the person’s pay- der ss. 77.52 and 77.53 (3) for that reporting period required unment of other taxes administered by the department and any other der s. 77.58 (1), as administration expenses if the payment of the relevant facts. If any taxpayer fails or refuses to place that secu- taxes is not delinquent. For purposes of calculating the retailer’s rity, the department may refuse or revoke the permit. If any tax- discount under this paragraph, the taxes on retail sales reported payer is delinquent in the payment of the taxes imposed by this by retailers under subch. V, including taxes collected and remitsubchapter, the department may, upon 10 days’ notice, recover ted as required under s. 77.785, shall be included if the payment the taxes, interest, costs and penalties from the security placed of those taxes is not delinquent. with the department by the taxpayer in the following order: costs, (5) (a) It is unlawful for the department or any person having penalties, delinquent interest, delinquent tax. No interest may be an administrative duty under this subchapter to make known in paid or allowed by the state to any person for the deposit of secu- any manner whatever the business affairs, operations or informarity. Any security deposited under this subsection shall be re- tion obtained by an investigation of records and equipment of any turned to the taxpayer if the taxpayer has, for 24 consecutive retailer or any other person visited or examined in the discharge months, complied with all the requirements of this subchapter. of official duty, or the amount or source of income, profits, (b) A certified service provider who has contracted with a losses, expenditures, or any particular thereof, set forth or disseller, and filed an application, to collect and remit sales and use closed in any return, or to permit any return or copy thereof to be taxes imposed under this subchapter on behalf of the seller shall seen or examined by any person. This paragraph does not prosubmit a surety bond to the department to guarantee the payment hibit the department of revenue from publishing statistics classiof sales and use taxes, including any penalty and interest on such fied so as not to disclose the identity of particular returns or repayment. The department shall approve the form and contents of ports and the items thereof. This paragraph does not prohibit ema bond submitted under this paragraph and shall determine the ployees or agents of the department of revenue from offering or amount of such bond. The surety bond shall be submitted to the submitting information obtained by investigation or any return or department within 60 days after the date on which the department any schedule, exhibit or writing pertaining to a return or any copy notifies the certified service provider that the certified service of, or information derived from, any of those documents as eviprovider is registered to collect sales and use taxes imposed under dence into the record of any contested matter involving the dethis subchapter. If the department determines, with regard to any partment in proceedings or litigation on state tax matters if that one certified service provider, that no bond is necessary to protect evidence has reasonable probative value. This paragraph does the tax revenues of this state, the secretary of revenue or the sec- not prohibit employees or agents of the department of revenue retary’s designee may waive the requirements under this para- from informing a buyer or seller who has filed a claim for a regraph with regard to that certified service provider. Any bond fund that a refund has been paid to a seller or buyer with respect submitted under this paragraph shall remain in force until the sec- to the same transaction. retary of revenue or the secretary’s designee releases the liability (am) Notwithstanding par. (a), an employee of the department under the bond. may, in connection with the employee’s official duties, disclose (3m) A retailer shall use a straight mathematical computation information derived from a return specified in par. (a) to the exto determine the amount of the tax that the retailer may collect tent that the disclosure is necessary for the enforcement of the tax 77.60
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laws of this state. The disclosure shall be limited to the information relevant to a particular matter in connection with an audit, collection, inspection, or investigation. (b) Subject to pars. (c) and (d) and to the rules of the department, any sales tax or use tax returns or any schedules, exhibits, writings or audit reports pertaining to the returns, on file with the department, shall be open to examination by any of the following persons or the contents thereof divulged or used as provided in the following cases and only to the extent therein authorized: 1. The secretary of revenue, or any officer, agent or employee of the department of revenue. 2. The attorney general and department of justice employees. A department of justice employee may, in connection with the employee’s official duties, disclose information derived under this subdivision to a law enforcement investigator participating in a department of justice investigation. The disclosure shall be limited to the information relevant to a particular matter in connection with the department of justice investigation. 3. Members of the senate committee on organization or its authorized agents or the assembly committee on organization or its authorized agents provided the examination is approved by a majority vote of a quorum of its members and the tax return information is disclosed only in a meeting closed to the public. The committee may disclose tax return information to the senate or assembly or to other legislative committees if the information does not disclose the identity of particular returns or reports and the items of particular returns or reports. The department of revenue shall provide assistance to the committees or their authorized agents in order to identify returns that are considered necessary by them to accomplish the review and analysis of tax policy. 4. Public officers of the federal government or other state governments or the authorized agents of those officers, where necessary in the administration of the laws of the federal government or other state governments, to the extent that the federal government or other state governments accord similar rights of examination or information to officials of this state. 5. a. The person who filed or submitted the return, or to whom the return relates or by that person’s authorized agent or attorney. b. The person required to file reports on collection or taxes withheld from another. 6. Any person examining a return pursuant to a court order duly obtained upon a showing to the court that the information contained in the return is relevant to a pending court action or pursuant to a subpoena signed by a judge of a court of record ordering the department’s custodian of returns to produce a return in open court in a court action pending before the judge. 7. Any person against whom the department asserts liability under this subchapter, including a successor, guarantor or surety. 8. Employees of this state, to the extent that the department deems the examination necessary for the employees to perform their duties under contracts or agreements between the department and any other department, division, bureau, board or commission of this state relating to the administration of tax laws. 8m. The state auditor and the employees of the legislative audit bureau to the extent necessary for the bureau to carry out its duties under s. 13.94. 9. The administrator of the lottery division in the department for the purpose of withholding of lottery winnings under s. 565.30 (5). 10. A licensing department or the supreme court, if the supreme court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation of a license based on tax delinquency under s. 73.0301.
77.61 AND FEES 11. The department of children and families or a county child support agency under s. 59.53 (5) in response to a request under s. 49.22 (2m). 12. The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (62) so that the list of such persons is available for public inspection. 13. For purposes of obtaining the outstanding liability secured by a tax warrant, any person, or authorized agent of any person, who provides satisfactory evidence to the department, as determined by the department, that the person has a material interest, or intends to obtain a material interest, in a property that is subject to a tax warrant filed by the department under s. 77.62 (1). 14. For purposes of determining whether a retailer is liable for any amount of tax under this subchapter and obtaining the outstanding liability of the retailer in order to comply with s. 77.52 (18), any person, or authorized agent of any person, who provides satisfactory evidence to the department, as determined by the department, that the person intends to purchase or has purchased the retailer’s business or stock of goods, or that the retailer will quit the business and the person will be the successor or assignee of the retailer. For purposes of providing satisfactory evidence to the department under this subdivision, the person shall provide to the department written documentation, signed by the retailer, that acknowledges the person as a purchaser or potential purchaser, successor, or assignee. 15. A federal grand jury or grand jury of this state, upon receipt by the department of a grand jury subpoena. (c) Copies of sales tax or use tax returns, schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under par. (b), except persons under par. (b) 5. or 15. or under an agreement between the department and another agency of government. (d) The use of information obtained under par. (b) or (c) is restricted to the discharge of duties imposed upon the persons by law or by the duties of their office or by order of a court as specified under par. (b) 6. or 15. (e) The department may charge for the reasonable cost of divulging information under this subsection. (f) District attorneys may examine tax information of persons on file with the department of revenue as follows: 1. Such tax information may be examined for use in preparation for any judicial proceeding or any investigation which may result in a judicial proceeding involving sales or use tax if: a. The taxpayer is or may be a party to such proceeding; b. The treatment of an item reflected in such tax information is or may be related to the resolution of an issue in the proceeding or investigation; or c. The tax information relates or may relate to a transactional relationship between the taxpayer and a person who is or may be a party to the proceeding which affects or may affect the resolution of an issue in such proceeding or investigation. 2. When the department of revenue allows examination of tax information under subd. 1.: a. If the department has referred the case to a district attorney, the department may make disclosure on its own motion. b. If a district attorney requests examination of tax information relating to a person, the request must be in writing, clearly identify the requester and the person to whom the information relates and explain the need for the information. The department may then allow the examination of tax information so requested and the information may be examined and used solely for the proceeding or investigation for which it was requested.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 50 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES 3. Such tax information may be examined for use in prepara- ally identifiable information from unauthorized access and tion for any administrative or judicial proceeding or an investiga- disclosure. tion which may result in such proceeding pertaining to the en(e) For purposes of this subchapter, the state shall provide to forcement of a specifically designated state criminal statute not consumers public notice of the state’s practices related to collectinvolving tax administration to which this state or a governmental ing, using, and retaining personally identifiable information. subdivision thereof is a party. Such tax information may be used (f) The state shall not retain personally identifiable informasolely for the proceeding or investigation for which it is requested. tion obtained for purposes of administering this subchapter un4. The department of revenue may allow an examination of less the state is otherwise required to retain the information by tax information under subd. 3. only if a district attorney petitions law or as provided under the agreement, as defined in s. 77.65 (2) a court of record in this state for an order allowing the examina- (a). tion and the court issues an order after finding: (g) For purposes of this subchapter, the state shall provide an a. There is a reasonable cause to believe, based on informa- individual reasonable access to that individual’s personally idention believed to be reliable, that a specific criminal act has been tifiable information and the right to correct any inaccurately recorded information. committed; (h) If any person, other than another state that is a signatory to b. There is reason to believe that such tax information is probative evidence of a matter in issue related to the commission of the agreement, as defined in s. 77.65 (2) (a), or a person authorized under state law to access the information, requests access to such criminal act; and c. The information sought to be examined cannot reasonably an individual’s personally identifiable information, the state shall be obtained from any other source, unless it is determined that, make a reasonable and timely effort to notify the individual of the request. notwithstanding the reasonable availability of the information (6) (a) No person, except the person who filed the return or from another source, the tax information constitutes the most claim, may inspect a return or claim, or any information derived probative evidence of a matter in issue relating to the commission from a return or claim, that is filed under this subchapter unless of such criminal act. that person does so in performing the duties of his or her position. 5. If the department determines that examination of tax inViolation of this paragraph by a state employee is grounds for formation ordered under subd. 4. would identify a confidential dismissal. informant or seriously impair a civil or criminal tax investigation, (b) If any person is charged with a violation of par. (a), the the department may deny access and shall certify the reason secretary of revenue shall notify each taxpayer whose return or therefor to the court. claim was improperly inspected by that person. (fm) The department of revenue shall inform each requester (c) Any person who is notified under par. (b) may bring an acof the amount paid or payable under s. 77.52 for any reporting petion for damages in regard to the inspection. riod and reported on a return filed by any city, village, town, (d) Any person who violates par. (a) shall upon conviction be county, school district, special purpose district or technical colfined not less than $100 nor more than $500 or imprisoned for not lege district; whether that amount was paid by the statutory due less than one month nor more than 6 months or both. date; the amount of any tax, fees, penalties or interest assessed by (8) In any case in which a refund is authorized or prescribed the department; and the total amount due or assessed under s. 77.52 but unpaid by the filer, except that the department may not in this subchapter, or in the rules of the department related to the divulge tax return information that in the department’s opinion administration hereof, no such refund shall be made if the total violates the confidentiality of that information with respect to any amount thereof is less than $2 unless specifically requested on the person other than the units of government and districts specified appropriate form designated by the department. (9) The department may by rule require the filing, submisin this paragraph. The department shall provide to the requester a written explanation if it fails to divulge information on grounds sion, preparation or retention of such information returns, exempof confidentiality. The department shall collect from the person tion and resale certificates and other forms, reports and data as it requires for the proper administration of this subchapter. Any requesting the information a fee of $4 for each return. person who fails or refuses to file, submit, prepare or retain such (g) Any person violating this subsection may be fined not less returns, certificates, forms, reports or data, at the time and place than $100 nor more than $500, or imprisoned not less than one and in the manner required, is guilty of a misdemeanor for each month nor more than 6 months, or both. such failure or refusal. Cross-reference: See also ss. Tax 1.11 and 1.13, Wis. adm. code. (11) Any city, village or town clerk or other official whose (5m) (a) In this subsection, “personally identifiable informaduty it is to issue licenses or permits to engage in a business intion” means any information that identifies a person. volving the sale at retail of tangible personal property or items, (b) A certified service provider may use personally identifi- property, or goods under s. 77.52 (1) (b), (c), or (d) subject to tax able information as necessary only for the administration of its under this subchapter, or the furnishing of services so subject to system to perform a seller’s sales and use tax functions and shall tax, shall, before issuing such license or permit, require proof that provide consumers clear and conspicuous notice of its practice the person to whom such license or permit is to be issued is the regarding such information, including what information it col- holder of a seller’s permit or use tax registration certificate, is lects, how it collects the information, how it uses the information, registered to collect, report, and remit use tax under this subchaphow long, if at all, it retains the information, and under what cir- ter, or has been informed by an employee of the department that cumstances it discloses the information to states participating in the department will issue a seller’s permit or use tax registration the agreement, as defined in s. 77.65 (2) (a). certificate to that person or register that person to collect, report, (c) A certified service provider may collect, use, and retain and remit use tax. In the case of a single-owner entity that is dispersonally identifiable information only to verify exemption regarded as a separate entity under ch. 71, the requirement to hold claims, to document the correct assignment of taxing jurisdic- a seller’s permit is satisfied if the seller’s permit is in the name of tions, to investigate fraud, and to ensure its system’s reliability. either the disregarded entity or its owner. (d) A certified service provider shall provide sufficient tech(12) (a) No natural person shall be excused from testifying or nical, physical, and administrative safeguards to protect person- from producing any books, papers, records or memoranda in any 77.61
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investigation, or upon any hearing when ordered to do so by the secretary of revenue or the secretary’s designee upon the ground that the testimony or evidence, documentary or otherwise, may tend to incriminate or subject the person to criminal penalty, but no such natural person so ordered shall be prosecuted or subjected to any criminal penalty for, or on account of such testimony or books, papers, records or memoranda which the person produces upon such investigation or hearing. No person so testifying shall be exempt from prosecution and punishment for perjury in so testifying. (b) The immunity provided under par. (a) is subject to the restrictions under s. 972.085. (13) No injunction shall issue to stay proceedings for assessment or collection of any taxes levied under this subchapter. (14) Documents and payments required or permitted under this subchapter that are mailed are timely furnished, filed or made if they are mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked, or marked or recorded electronically as provided under section 7502 (f) (2) (c) of the Internal Revenue Code, before midnight of the due date and if the document or payment is received by the department, or at the destination that the department prescribes, within 5 days after the prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department designates. For purposes of this subsection, “mailed” includes delivery by a delivery service designated under section 7502 (f) of the Internal Revenue Code. (15) Notwithstanding any provision of ss. 178.1141 to 178.1145, 179.1141 to 179.1145, 180.1161, 181.1161 to 181.1165, and 183.1041 to 183.1045, a business entity that converts to another business entity under s. 178.1141, 179.1141, 180.1161, 181.1161, or 183.1041 shall be subject to the provisions under this subchapter applicable to liquidations, reorganizations, and business entity formations. (16) Any person who remits taxes and files returns under this subchapter may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file such returns with the department in a manner prescribed by the department. (17) With regard to services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), an increase in the tax rate applies to the first billing period beginning on or after the rate increase’s effective date and a decrease in the tax rate applies to bills that are rendered on or after the rate decrease’s effective date. (18) The department shall notify sellers with respect to any change in the rate of the taxes imposed under this subchapter at least 30 days prior to the change’s effective date and any such change shall take effect on January 1, April 1, July 1, or October 1. (19) (a) A person who fails to produce records or documents, as provided under s. 77.59 (2), that support amounts or other information required to be shown on a return required under s. 77.58 and fails to comply in good faith with a summons issued pursuant to s. 73.03 (9) seeking those records and documents may be subject to any of the following penalties, as determined by the department, except that the department may not impose a penalty under this subsection if the person shows that under all facts and circumstances the person’s response, or failure to respond, to the department’s request was reasonable or justified by factors beyond the person’s control: 1. The disallowance of deductions, credits, exemptions, or inclusions of additional taxable sales or additional taxable purchases to which the requested records relate.
77.63 AND FEES 2. A penalty for each violation of this subsection that is equal to the greater of $500 or 25 percent of the amount of the additional tax on any adjustment made by the department that results from the person’s failure to produce the records. (c) The department shall promulgate rules to administer this subsection and the rules shall include a standard response time, a standard for noncompliance, and penalty waiver provisions. Cross-reference: See also s. Tax 11.90, Wis. adm. code.
(19m) (a) A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter. (b) A single-owner entity that is disregarded as a separate entity under ch. 71 on July 1, 2009, shall be treated under this subchapter as an entity separate from its owner for purposes of the sale, license, lease, or rental of and the storage, use, or other consumption of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) purchased by the singleowner entity or its owner prior to July 1, 2009. (c) A single-owner entity that is disregarded as a separate entity under ch. 71 on July 1, 2009, shall be treated under this subchapter as an entity separate from its owner for purchases of building materials, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to July 1, 2009, or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before July 1, 2009. (20) The sale, license, lease, or rental of a product may be taxed only once under this subchapter regardless of whether such sale, license, lease, or rental is subject to taxation under more than one imposition provision under this subchapter. History: 1971 c. 125; 1975 c. 186, 224; 1977 c. 29, 200, 418; 1979 c. 89, 125, 174; 1981 c. 20; 1983 a. 189 s. 329 (12); 1983 a. 405; 1983 a. 544 s. 47 (1); 1985 a. 29, 41; 1987 a. 27, 92, 119, 246; 1989 a. 31, 122, 359; 1991 a. 39, 269, 316; 1993 a. 205, 399; 1995 a. 27, 233, 280; 1997 a. 27, 191, 237; 1999 a. 83; 2001 a. 44, 103; 2005 a. 25, 49; 2007 a. 11, 20; 2009 a. 2, 28, 276; 2011 a. 68, 208; 2015 a. 170; 2015 a. 197 s. 51; 2015 a. 216, 218, 295; 2019 a. 15; 2021 a. 1, 258; 2023 a. 19, 73. Since the immunity under sub. (12) or s. 885.25 (2) is merely coextensive with a defendant’s rights against self-incrimination, which does not attach to the records of a corporation, a defendant’s claim of immunity for delivering corporate records has no merit. State v. Alioto, 64 Wis. 2d 354, 219 N.W.2d 585 (1974).