77.65 Uniform sales and use tax administration. (1) jurisdictions. SHORT TITLE. This section shall be known as the “Uniform Sales (j) Restrict the frequency of changes in any local sales and use and Use Tax Administration Act.” tax rates and provide notice of any such changes. (2) DEFINITIONS. In this section: (k) Establish effective dates for the application of local juris(a) “Agreement” means the streamlined sales and use tax dictional boundary changes to local sales and use tax rates and agreement, including amendments to the agreement. provide notice of any such changes. (b) “Department” means the department of revenue. (L) Provide monetary allowances to sellers and certified ser(d) “Sales tax” means the tax imposed under ss. 77.52, 77.57, vice providers as outlined in the agreement. and 77.71 (1). (m) Certify compliance with the agreement before entering (e) “Seller” means any person who sells, licenses, leases, or into the agreement and maintain compliance with the agreement. rents tangible personal property, or items, property, or goods un(n) Adopt a uniform policy, with the states that are signatories der s. 77.52 (1) (b), (c), or (d), or services. to the agreement, for certified service providers that protects a (f) “State” means any state of the United States, the District of consumer’s privacy and maintains tax information Columbia, and the Commonwealth of Puerto Rico. confidentiality. (g) “Use tax” means the tax imposed under ss. 77.53 and (o) Appoint, with the states that are signatories to the agree77.71 (2), (3), (4), and (5). ment, an advisory council to consult with in administering the (3) DEPARTMENT AUTHORITY. The department may enter agreement. The advisory council shall consist of private sector into the agreement to simplify and modernize sales tax and use representatives and representatives from states that are not signatax administration in order to substantially reduce the tax compli- tories to the agreement. ance burden for all sellers and for all types of commerce. The de(5) COOPERATING STATES. The agreement entered into under partment may act jointly with other states that are signatories to this section is an accord among cooperating states to further their the agreement to establish standards for the certification of a cer- governmental functions and provides a mechanism among the cotified service provider and certified automated system and to es- operating states to establish and maintain a cooperative, simplitablish performance standards for multistate sellers. The depart- fied system for the application and administration of sales and ment may promulgate rules to administer this section, may pro- use taxes that are imposed by each state that is a signatory to the cure jointly with other states that are signatories to the agreement agreement. goods and services in furtherance of the agreement, and may take (6) LIMITED BINDING AND BENEFICIAL EFFECT. (a) The other actions reasonably required to implement this section. The agreement entered into under this section binds, and inures to the secretary of revenue or the secretary’s designee may represent benefit of, only the states that are signatories to the agreement. this state before the states that are signatories to the agreement. Any benefit that a person may receive from the agreement is es(4) AGREEMENT REQUIREMENTS. The department may not tablished by this state’s law and not by the terms of the enter into the agreement unless the agreement requires that a state agreement. that is a signatory to the agreement do all of the following: (b) No person shall have any cause of action or defense under (a) Limit the number of state sales and use tax rates. the agreement or because of the department entering into the (b) Limit the application of any maximums on the amount of agreement. No person may challenge any action or inaction by state sales and use tax that is due on a transaction. any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or (c) Limit thresholds on the application of sales and use tax. (d) Establish uniform standards for the sourcing of transac- inaction is inconsistent with the agreement. (c) No law of this state, or the application of such law, may be tions to the appropriate taxing jurisdictions, for administering exdeclared invalid on the ground that the law, or the application of empt sales, and for sales and use tax returns and remittances. (e) Develop and adopt uniform definitions related to sales and such law, is inconsistent with the agreement. use tax. (7) RELATIONSHIP TO STATE LAW. No provision of the agree77.63
May 22, 2026, are designated by NOTES. (Published 5-22-26)
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Updated 23-24 Wis. Stats. SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
ment in whole or in part invalidates or amends any law of this state and the state becoming a signatory to the agreement shall not amend or modify any law of this state. History: 2001 a. 16; 2009 a. 2; 2015 a. 216.