77.63 Collection compensation. The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into jointly with other states as a member state of the stream-
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 52 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES lined sales tax governing board pursuant to the agreement, as de(f) Provide, with all states that are signatories to the agreefined in s. 77.65 (2) (a): ment, a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all states (1) A certified service provider. (2) A seller that uses a certified automated system, as defined that are signatories to the agreement. (fm) Provide that a seller who registers with the central elecin s. 77.524 (1) (am). (3) A seller that sells tangible personal property, or items, tronic registration system under par. (f) may cancel the registraproperty, or goods under s. 77.52 (1) (b), (c), or (d), or taxable tion at any time, as provided under uniform procedures adopted services in at least 5 states that are signatories to the agreement, by the governing board of the states that are signatories to the as defined in s. 77.65 (2) (a); that has total annual sales revenue of agreement, but is required to remit any Wisconsin taxes collected at least $500,000,000; that has a proprietary system that calcu- pursuant to the agreement to the department. (g) Provide that the state shall not use a seller’s registration lates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, or items, property, or with the central electronic registration system under par. (f), and goods under s. 77.52 (1) (b), (c), or (d), or taxable services; and the subsequent collection and remittance of sales and use taxes in that has entered into a performance agreement with the states that the states that are signatories to the agreement, to determine are signatories to the agreement, as defined in s. 77.65 (2) (a). whether the seller has sufficient connection with the state for the For purposes of this subsection, “seller” includes an affiliated purpose of imposing any tax. (h) Restrict variances between the state tax bases and local tax group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the bases. sellers sell tangible personal property, or items, property, or (i) Administer all sales and use taxes imposed by local jurisgoods under s. 77.52 (1) (b), (c), or (d), or taxable services. dictions within the state so that sellers who collect and remit such History: 2009 a. 2. taxes are not required to register with, or submit returns or taxes to, local jurisdictions and are not subject to audits by local