77.67 Amnesty for new registrants. (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the following apply: (a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a). (b) The seller registers under par. (a) no later than 365 days after the effective date of this state’s participation in the agreement under s. 77.65 (2) (a), as determined by the department. (c) The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state’s participation in the agreement under s. 77.65 (2) (a), as determined by the department. (d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under par. (a). (e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact. (f) The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller’s collection obligation begins. (2) Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller. History: 2009 a. 2.
SUBCHAPTER V COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES 77.70 Adoption by county ordinance. (1) Except as provided in sub. (2), any county may impose county sales and use taxes under this subchapter by the adoption of an ordinance, stating its purpose and referring to this subchapter. The rate of the tax imposed under this subsection is 0.5 percent of the sales price or purchase price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under this subsection may be imposed only for the purpose of directly reducing the property
77.70 AND FEES tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection. (2) (a) In addition to the taxes imposed under sub. (1), a county in which a 1st class city is located may adopt an ordinance, by a two-thirds majority vote of all members elect of the county board, to impose sales and use taxes under this subchapter at the rate of 0.4 percent of the sales price or purchase price. An ordinance adopted under this subsection shall be effective on January 1, April 1, July 1, or October 1 and the taxes shall be imposed only in their entirety as provided in this subchapter. A certified copy of the ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. No county may impose a tax under this subsection unless the county makes an election to join the Wisconsin Retirement System for all new employees, pursuant to s. 40.21 (7) (a), and the county contributes the amount calculated under s. 59.875 (4) to its retirement system’s unfunded actuarial accrued liability from the taxes imposed under this subsection in 2025 and in each year thereafter until the first year in which the retirement system is determined by the retirement system’s actuary to be fully funded. After the retirement system is first fully funded, or December 31, 2050, whichever is earlier, the actuary shall determine all future required contributions from the county on the basis of standard actuarial practices, and the county shall repeal the ordinance imposing the tax. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 120 days before the effective date of the repeal. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which the county has enacted a repeal ordinance under this subsection. (b) Annually, after making the required payment to its retirement system’s unfunded actuarial accrued liability under par. (a), the county shall use the remaining revenues received under this subsection for any of the following: 1m. Payments for its pension bond obligations. 2m. Additional payments for its retirement system’s unfunded actuarial accrued liability. 3m. Payments for its employer contribution to a retirement system established under chapter 201, laws of 1937. (c) Annually, beginning in 2026, the county shall submit a report to the joint committee on finance, in the manner provided under s. 13.172 (2), containing detailed information on the county’s expenditures in the previous year from the revenues collected under this subsection. History: 1985 a. 41, 120; 1987 a. 27; 1991 a. 39; 2009 a. 2, 28; 2015 a. 197 s. 50; 2017 a. 17, 58; 2023 a. 12, 40. This section [now sub. (1)] does not require a dollar-for-dollar offset to the property tax levy. Instead, it authorizes a county to impose a sales and use tax for the specific purpose of directly reducing the property tax levy, while leaving the means to accomplish that purpose up to the county. Because the county’s ordinance in this case did in fact directly reduce the property tax levy by funding projects that would otherwise have been paid for through additional debt obligations, the ordinance was
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 54 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES permissible. Brown County v. Brown County Taxpayers Ass’n, 2022 WI 13, 400 to maintain a level of law enforcement and fire protective and Wis. 2d 781, 971 N.W.2d 491, 20-0940. emergency medical service that is equivalent to that provided in A county may not impose a tax under this section [now sub. (1)] upon admissions the 1st class city on April 1, 2023. to amusements except as part of a general sales and use tax at the statutorily prescribed rate of one-half of one percent. 58 Atty. Gen. 212. (c) In any year in which the amount of the taxes collected unA county board may not control municipal use of county sales tax revenue. 60 der this section exceeds the amount of the taxes collected in the Atty. Gen. 387. Funds received from a county sales and use tax under this section [now sub. (1)] first full calendar year and the amounts necessary to make the may be budgeted by the county board to reduce the amount of the county-wide proppayments under pars. (a) and (b), the city shall use the excess reverty tax levy or to defray the cost of any item that can be funded by a county-wide enue to implement the requirements under s. 62.90 (5) (b) and the property tax. OAG 1-98. ongoing costs of the increased number of law enforcement offi77.701 Adoption by municipal ordinance. (1) A 1st cers and daily staffing level of the members of the paid fire class city may adopt an ordinance, by a two-thirds majority vote department. of all members elect of the common council, to impose a sales (3) Annually, beginning in 2026, the city shall submit a report and use tax under this subchapter at the rate of 2.0 percent of the to the joint committee on finance, in the manner provided under sales price or purchase price. An ordinance adopted under this s. 13.172 (2), containing detailed information on the city’s expensection shall be effective on January 1, April 1, July 1, or October ditures in the previous year from the revenues collected under this 1, and the taxes shall be imposed only in their entirety as pro- section, including expenditures and staffing levels related to law vided in this subchapter. A certified copy of the ordinance shall enforcement, fire protection, and other public safety measures. be delivered to the secretary of revenue at least 120 days prior to History: 2023 a. 12. its effective date. No 1st class city may impose a tax under this section unless the city makes an election to join the Wisconsin 77.706 Adoption by resolution; football stadium disRetirement System for all new employees, pursuant to s. 40.21 (7) trict. A local professional football stadium district created under (a), and the city contributes the amount calculated under s. subch. IV of ch. 229, by resolution under s. 229.824 (15), may 62.625 to its retirement system’s unfunded actuarial accrued lia- impose a sales tax and a use tax under this subchapter at a rate of bility in 2025 and in each year thereafter until the first year in 0.5 percent of the sales price or purchase price. Those taxes may which the retirement system is determined by the retirement sys- be imposed only in their entirety. The imposition of the taxes untem’s actuary to be fully funded. In addition, if the 1st class city der this section shall be effective on the first January 1, April 1, has enacted an ordinance regarding the city’s retirement system July 1, or October 1 that begins at least 120 days after the certifithat requires an actuary to periodically reset the actuarial contri- cation of the approval of the resolution by the electors in the disbution rate, the 1st class city may not impose a tax under this sec- trict’s jurisdiction under s. 229.824 (15). History: 1999 a. 167; 2005 a. 25; 2009 a. 2; 2023 a. 19. tion unless the city repeals the ordinance and subsequently follows standard actuarial practices to determine contribution rates. 77.707 Sunset. Retailers and the department of revenue may After the retirement system is first fully funded, or until 30 years not collect a tax under s. 77.706 for any local professional foothave elapsed since the effective date of the tax, whichever is earball stadium district created under subch. IV of ch. 229 after the lier, the actuary shall determine all future required contributions last day of the calendar quarter that is at least 120 days from the from the city on the basis of standard actuarial practices, and the date on which the local professional football stadium district city shall repeal the ordinance imposing the tax. A certified copy board makes all of the certifications to the department of revenue of that ordinance shall be delivered to the secretary of revenue at under s. 229.825 (3), except that the department of revenue may least 120 days prior to its effective date. The repeal of any such collect from retailers taxes that accrued before the day after the ordinance shall be effective on December 31. A certified copy of last day of that calendar quarter and fees, interest and penalties a repeal ordinance shall be delivered to the secretary of revenue at that relate to those taxes. least 120 days before the effective date of the repeal. Except as History: 1995 a. 56; 1999 a. 167; 2009 a. 2; 2019 a. 28; 2023 a. 40. provided under s. 77.60 (9), the department of revenue may not issue any assessment or act on any claim for a refund or any claim 77.71 Imposition of county, municipality, and special for an adjustment under s. 77.585 after the end of the calendar district sales and use taxes. Whenever a sales and use tax year that is 4 years after the year in which the city has enacted a ordinance is adopted under s. 77.70 or 77.701 or a special district repeal ordinance under this section. resolution is adopted under s. 77.706, the following taxes are (2) (a) Annually, the city shall use no more than 90 percent imposed: of the amount of revenue generated under this section in the first (1) For the privilege of selling, licensing, leasing, or renting full calendar year in which the tax is imposed to offset the actual tangible personal property and the items, property, and goods costs of the required payment under sub. (1) and to offset the in- specified under s. 77.52 (1) (b), (c), and (d), and for the privilege crease in participating city agency employer contribution costs of selling, licensing, performing, or furnishing services a sales tax from 2022 to the current year for the retirement system estab- is imposed upon retailers at the rates under s. 77.70 in the case of lished under chapter 396, laws of 1937. For purposes of this a county tax, at the rate under s. 77.701 in the case of a municiparagraph, “city agency” means any board, commission, division, pality tax, or at the rate under s. 77.706 in the case of a special department, office, or agency of the city government, including district tax of the sales price from the sale, license, lease, or rental its sewerage district created under s. 200.23, school board, audi- of tangible personal property and the items, property, and goods torium board, fire and police departments, annuity and pension specified under s. 77.52 (1) (b), (c), and (d), except property board, board of vocational and adult education, Wisconsin Center taxed under sub. (4), sold, licensed, leased, or rented at retail in District, housing authority, Veolia Milwaukee with respect to em- the county, municipality, or special district, or from selling, liployees who are participants in the retirement system of Milwau- censing, performing, or furnishing services described under s. kee on June 22, 2023, and public school teachers’ annuity and re- 77.52 (2) in the county, municipality, or special district. tirement fund, by which an employee of the city or city agency is (2) An excise tax is imposed at the rates under s. 77.70 in the paid. case of a county tax, at the rate under s. 77.701 in the case of a (b) The city shall use an amount equal to the revenue derived municipality tax, or at the rate under s. 77.706 in the case of a from 10 percent of the amount of revenue generated under this special district tax of the purchase price upon every person storsection in the first full calendar year in which the tax is imposed ing, using, or otherwise consuming in the county, municipality, or 77.70
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special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m). (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district, except that if the contractor has paid the sales tax of a county, municipality, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection. (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70, in a municipality that has in effect an ordinance under s. 77.701, or in a special district that has in effect a resolution under s. 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments. (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under s. 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county, municipality, or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection. History: 1985 a. 41; 1987 a. 27; 1995 a. 27, 56; 1999 a. 167; 2007 a. 11; 2009 a. 2, 28; 2011 a. 32; 2015 a. 216; 2023 a. 12, 40.
77.72 General rule. For the purposes of this subchapter, all
77.76 AND FEES retail sales of tangible personal property, and items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and taxable services are sourced as provided in s. 77.522. History: 1985 a. 41; 2001 a. 109; 2009 a. 2.
77.73 Jurisdiction to tax. (2) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a sale that is consummated in another county, municipality, or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county, municipality, or special district that has imposed a tax under s. 77.71 (2). (2m) Counties, municipalities, and special districts do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county, municipality, or special district in this state and then brings the property into a county, municipality, or special district that imposes the tax under s. 77.71 (5). (3) Counties, municipalities, and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county, municipality, or special district, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties, municipalities, or special districts that have an ordinance or resolution imposing the taxes under this subchapter. History: 1985 a. 41; 1995 a. 56; 2009 a. 2, 28; 2011 a. 32, 208; 2015 a. 170, 216; 2023 a. 12.
77.74 Seller permits. An additional seller’s permit shall not be required of any retailer who has been issued a permit under subch. III. 77.75 Reports. Every person subject to county, municipality, or special district sales and use taxes shall, for each reporting period, record that person’s sales made in the county, municipality, or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue. History: 1985 a. 41; 1995 a. 56; 1997 a. 27; 2009 a. 2, 28; 2011 a. 32; 2023 a. 12.
77.76 Administration. (1) The department of revenue shall have full power to levy, enforce, and collect county, municipality, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, municipality, and special district sales and use taxes in regard to items under s. 77.61 (1). (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, municipality, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 56 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES (3) From the appropriation under s. 20.835 (4) (g) the depart- professional football stadium district no later than the end of the ment of revenue shall distribute 99.25 percent of the county taxes 3rd month following the end of the calendar quarter in which reported for each enacting county, minus the county portion of such amounts were reported. At the time of distribution the dethe retailers’ discounts, to the county and shall indicate the taxes partment of revenue shall indicate the taxes reported by each taxreported by each taxpayer, no later than 75 days following the last payer. In this subsection, the “district portion of the retailers’ disday of the calendar quarter in which such amounts were reported. count” is the amount determined by multiplying the total retailIn this subsection, the “county portion of the retailers’ discount” ers’ discount by a fraction the numerator of which is the gross lois the amount determined by multiplying the total retailers’ dis- cal professional football stadium district sales and use taxes count by a fraction the numerator of which is the gross county payable and the denominator of which is the sum of the gross sales and use taxes payable and the denominator of which is the state and local professional football stadium district sales and use sum of the gross state and county sales and use taxes payable. taxes payable. The local professional football stadium district The county taxes distributed shall be increased or decreased to taxes distributed shall be increased or decreased to reflect subsereflect subsequent refunds, audit adjustments, and all other ad- quent refunds, audit adjustments and all other adjustments of the justments of the county taxes previously distributed. Interest local professional football stadium district taxes previously dispaid on refunds of county sales and use taxes shall be paid from tributed. Interest paid on refunds of local professional football the appropriation under s. 20.835 (4) (g) at the rate paid by this stadium district sales and use taxes shall be paid from the approstate under s. 77.60 (1) (a). Except as provided in s. 77.70 (2), a priation under s. 20.835 (4) (ge) at the rate paid by this state under county may retain the amount it receives or it may distribute all or s. 77.60 (1) (a). Any local professional football stadium district a portion of the amount it receives to the towns, villages, cities, receiving a report under this subsection is subject to the duties of and school districts in the county. After receiving notice from the confidentiality to which the department of revenue is subject undepartment of revenue, a county shall reimburse the department der s. 77.61 (5) and (6). for the amount by which any refunds, including interest, of the (3r) From the appropriation under s. 20.835 (4) (gi), the decounty’s sales and use taxes that the department pays or allows in partment shall distribute 98.25 percent of the municipality taxes a reporting period exceeds the amount of the county’s sales and reported for each enacting municipality, minus the municipality use taxes otherwise payable to the county under this subsection portion of the retailers’ discounts, to the municipality and shall for the same or subsequent reporting period. Any county receiv- indicate the taxes reported by each taxpayer, no later than 75 days ing a report under this subsection is subject to the duties of confi- following the last day of the calendar quarter in which such dentiality to which the department of revenue is subject under s. amounts were reported. In this subsection, the “municipality por77.61 (5) and (6). tion of the retailers’ discount” is the amount determined by multi(3m) From the appropriation under s. 20.835 (4) (gb) the de- plying the total retailers’ discount by a fraction the numerator of partment, for the first 2 years of collection, shall distribute 97 which is the gross municipality sales and use taxes payable and percent of the taxes reported for each local professional baseball the denominator of which is the sum of the gross state and municpark district that has imposed taxes under this subchapter, minus ipality sales and use taxes payable. The municipality taxes disthe district portion of the retailers’ discounts, to the local profes- tributed shall be increased or decreased to reflect subsequent resional baseball park district no later than the end of the 3rd month funds, audit adjustments, and all other adjustments of the municfollowing the end of the calendar quarter in which such amounts ipality taxes previously distributed. Interest paid on refunds of were reported. From the appropriation under s. 20.835 (4) (gb) municipality sales and use taxes shall be paid from the appropriathe department, after the first 2 years of collection, shall distrib- tion under s. 20.835 (4) (gi) at the rate paid by this state under s. ute 98.5 percent of the taxes reported for each local professional 77.60 (1) (a). Any municipality receiving a report under this subbaseball park district that has imposed taxes under this subchap- section is subject to the duties of confidentiality to which the deter, minus the district portion of the retailers’ discount, to the lo- partment of revenue is subject under s. 77.61 (5) and (6). NOTE: Sub. (3r) is amended by 2023 Wis. Act 41 eff. on the July 1 immedical professional baseball park district no later than the end of the following the date of the notice published in the Wisconsin Administrative 3rd month following the end of the calendar quarter in which ately Register under s. 77.76 (3s) (b) 1., to read: such amounts were reported. At the time of distribution the de(3r) From the appropriation under s. 20.835 (4) (gi), the department shall partment shall indicate the taxes reported by each taxpayer. In distribute 99.25 percent of the municipality taxes reported for each enacting this subsection, the “district portion of the retailers’ discount” is municipality, minus the municipality portion of the retailers’ discounts, to the and shall indicate the taxes reported by each taxpayer, no later the amount determined by multiplying the total retailers’ dis- municipality than 75 days following the last day of the calendar quarter in which such count by a fraction the numerator of which is the gross local pro- amounts were reported. In this subsection, the “municipality portion of the refessional baseball park district sales and use taxes payable and the tailers’ discount” is the amount determined by multiplying the total retailers’ denominator of which is the sum of the gross state and local pro- discount by a fraction the numerator of which is the gross municipality sales use taxes payable and the denominator of which is the sum of the gross fessional baseball park district sales and use taxes payable. The and state and municipality sales and use taxes payable. The municipality taxes dislocal professional baseball park district taxes distributed shall be tributed shall be increased or decreased to reflect subsequent refunds, audit increased or decreased to reflect subsequent refunds, audit adjust- adjustments, and all other adjustments of the municipality taxes previously ments and all other adjustments of the local professional baseball distributed. Interest paid on refunds of municipality sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at the rate paid by this park district taxes previously distributed. Interest paid on refunds state under s. 77.60 (1) (a). Any municipality receiving a report under this subof local professional baseball park district sales and use taxes section is subject to the duties of confidentiality to which the department of revshall be paid from the appropriation under s. 20.835 (4) (gb) at enue is subject under s. 77.61 (5) and (6). the rate paid by this state under s. 77.60 (1) (a). Any local profes(3s) (a) Annually, the department shall deposit into the basesional baseball park district receiving a report under this subsec- ball park facilities improvement segregated fund under s. 229.687 tion is subject to the duties of confidentiality to which the depart- the amount in the appropriation account under s. 20.835 (4) (k), ment of revenue is subject under s. 77.61 (5) and (6). except that the department may not deposit a cumulative amount (3p) Except as provided in sub. (5), from the appropriation under this paragraph that exceeds $67,500,000. (b) 1. At the same time the department deposits into the baseunder s. 20.835 (4) (ge) the department of revenue shall distribute 98.5 percent of the taxes reported for each local professional foot- ball park facilities improvement segregated fund under s. 229.687 ball stadium district that has imposed taxes under this subchapter, a cumulative amount under par. (a) equal to $67,500,000, the deminus the district portion of the retailers’ discount, to the local partment of revenue shall send a notice to the legislative reference 77.76
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bureau for publication in the Wisconsin Administrative Register that states the date on which the cumulative amount deposited into the baseball park facilities improvement segregated fund under s. 229.687, as provided under par. (a), equals $67,500,000. 2. At the same time the department sends the notice under subd. 1., the department shall send an identical notice to each municipality imposing a tax under s. 77.701. (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under s. 77.706, 0.75 percent of the taxes collected for taxes imposed by counties under s. 77.70, and 1.75 percent of the taxes collected for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund. NOTE: Sub. (4) is amended by 2023 Wis. Act 41 eff. on the July 1 immediately following the date of the notice published in the Wisconsin Administrative Register under s. 77.76 (3s) (b) 1., to read: (4) There shall be retained by the state 1.5 percent of the taxes collected for taxes imposed by special districts under s. 77.706 and 0.75 percent of the taxes collected for taxes imposed by counties under s. 77.70 and for taxes imposed by municipalities under s. 77.701 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.
(5) (a) If a local professional football stadium district in Brown County makes all the certifications to the department of revenue under s. 229.825 (3), the department shall distribute the taxes imposed by or collected for the district under s. 77.706 from April 1, 2015, to September 30, 2015, as follows, excluding taxes reported to the department before April 1, 2015, that the department paid to the district: 1. Twenty-five percent of such taxes to Brown County. 2. Seventy-five percent of such taxes to the cities, villages, and towns in Brown County in proportion to the population of each such city, village, and town in the county compared to the county’s entire population. For purposes of this subdivision, the department shall use the population determined under s. 16.96 for the county and for each city, village, and town in the county. (b) 1. Brown County shall deposit the revenue received under par. (a) 1. into a segregated account established and controlled by the county to use only for the purpose of redeveloping the Brown County arena and land on which the arena is located. The county may not make expenditures from the segregated account unless the county board adopts a resolution specifying the purpose for which the revenues will be spent and the amount of the revenues to be spent for that purpose. 2. Each municipality that receives revenue under par. (a) 2. shall deposit the revenue into a segregated account established and controlled by the municipality to use only for the purpose of providing property tax relief, tax levy supported debt relief, or economic development. A municipality may not make expenditures from the segregated account unless the municipality’s governing body adopts a resolution specifying the purpose for which the revenues will be spent and the amount of the revenues to be spent for that purpose. (c) If the local professional football stadium district receives from the department any of the taxes imposed by or collected for the district under s. 77.706 from April 1, 2015, to September 30, 2015, excluding taxes reported to the department before April 1, 2015, that the department paid to the district, the district shall return those taxes to the department, in the manner prescribed by the department, so that the department may distribute the taxes as provided in par. (a). (d) The department shall distribute, as provided under par. (a), the taxes imposed by or collected for the district under s. 77.706 from April 1, 2015, to September 30, 2015, including the amounts returned under par. (c), no later than December 31,
77.78 AND FEES 2015. The department shall distribute, as provided under par. (a), any additional amounts collected for the district under s. 77.706 after September 30, 2015, including interest, penalties, and amounts due as a result of an audit determination, annually beginning on October 1, 2016, and on October 1 of each year thereafter. (e) Subsection (3p), as it relates to calculating the distribution from the appropriation under s. 20.835 (4) (ge), applies to calculating the distribution from that appropriation under this subsection. Interest paid on refunds of local professional football stadium district sales and use taxes issued by the department on or after April 1, 2015, shall reduce the amounts distributed under this subsection. History: 1985 a. 29, 41; 1991 a. 37, 269; 1995 a. 56; 1999 a. 9, 167; 2001 a. 16; 2009 a. 28; 2011 a. 32, 68; 2015 a. 114; 2017 a. 17; 2019 a. 28; 2023 a. 12, 19, 40, 41.
77.77 Transitional provisions. (1) (a) The sales price from 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), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date. (b) The sales price from 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) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, municipal ordinance, or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date. (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, 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 the effective date of the county ordinance, municipal ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date. History: 1985 a. 41; 1995 a. 56; 2009 a. 2, 28; 2011 a. 32; 2023 a. 12.
77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax, municipal tax, and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue. History: 1985 a. 41; 1995 a. 56; 2007 a. 11; 2009 a. 28; 2011 a. 32, 208; 2017 a. 59; 2023 a. 12.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 58 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES 77.785 Duties of retailers. (1) All retailers shall collect (6) “Recreational activities” means recreational outdoor acand report the taxes under this subchapter on the sales price from tivities that are compatible with the practice of forestry, as deterleases and rentals of property or items, property, and goods under mined by the department. “Recreational activities” includes s. 77.52 (1) (b), (c), and (d) under s. 77.71 (4). hunting, fishing, hiking, sight-seeing, cross-country skiing, (2) Prior to registration or titling, a retailer of a boat, aircraft, horseback riding, and staying in cabins. History: 1985 a. 29; 2003 a. 228; 2005 a. 25; 2007 a. 20; 2013 a. 81; 2015 a. motor vehicle, manufactured home, as defined in s. 101.91 (2), or 358. recreational vehicle, as defined in s. 340.01 (48r), shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). 77.82 Managed forest land; application. (1) ELIGIBILThe retailer shall remit those taxes to the department of revenue ITY REQUIREMENTS. (a) A parcel of land that is subject to a manalong with payments of the taxes under subch. III. aged forest land order issued or renewed before April 16, 2016, is History: 1985 a. 41; 1987 a. 141; 2007 a. 11; 2009 a. 2. eligible for designation as managed forest land only if it fulfills the following requirements: 77.79 Relation to subch. III. The provisions of subch. III; 1. It consists of at least 10 contiguous acres, except as proincluding those related to exemptions, exceptions, exclusions and the retailers’ discount; that are consistent with this subchapter, as vided in this subdivision. The fact that a lake, river, stream, or they apply to the taxes under that subchapter, apply to the taxes flowage, a public or private road, or a railroad or utility right-ofway separates any part of the land from any other part does not under this subchapter. render a parcel of land noncontiguous. If a part of a parcel of at History: 1985 a. 41; 1999 a. 32. least 10 contiguous acres is separated from another part of that parcel by a public road, that part of the parcel may be enrolled in SUBCHAPTER VI the program, even if that part is less than 10 acres, if that part meets the requirement under subd. 2. and is not ineligible under MANAGED FOREST LAND par. (b). Cross-reference: See also ch. NR 46, Wis. adm. code. 2. At least 80 percent of the parcel must be producing or ca77.80 Purpose. The purpose of this subchapter is to encour- pable of producing a minimum of 20 cubic feet of merchantable age the management of private forest lands for the production of timber per acre per year. (ag) A parcel of land that is or will be subject to a managed future forest crops for commercial use through sound forestry practices, recognizing the objectives of individual property own- forest land order issued or renewed on or after April 16, 2016, is ers, compatible recreational uses, watershed protection, develop- eligible for designation as managed forest land only if it fulfills all ment of wildlife habitat and accessibility of private property to of the following requirements: the public for recreational purposes. 1. Subject to par. (am), the parcel either consists of at least 20 History: 1985 a. 29. contiguous acres or meets all of the following acreage requirements: 77.81 Definitions. In this subchapter: a. The parcel consists of at least 10 contiguous acres. (1) “Department” means the department of natural resources. b. The parcel is located in a tract of land under the same own(1m) “Fixed sampling equipment” means physical equipment ership that contains at least one other parcel of at least 10 acres that will be in the same location for more than 24 hours and that that meets the requirements under subd. 2. and for which designais used for the evaluation of a proposed ferrous mining site, in- tion under the same managed forest land order is sought. cluding equipment that is used for boring, drilling, bulk sampling, 2. At least 80 percent of the parcel is producing or capable of or obtaining climatological data or other data relating to the enviproducing a minimum of 20 cubic feet of merchantable timber ronment or the state’s natural resources. per acre per year. (2) “Forestry” means managing forest lands and their related (am) The fact that a lake, river, stream, or flowage, a public or resources, including trees and other plants, animals, soil, water private road, or a railroad or utility right-of-way separates any and air. part of the land from any other part does not render a parcel of (2m) “Independent certified plan writer” means a plan writer land noncontiguous and does not render ownership of land certified by the department but who is not acting under contract noncontiguous. with the department under s. 77.82 (3) (g). (ar) The owner of a parcel that does not meet the acreage re(2r) “Large property” means one or more separate parcels of quirements in par. (ag) 1. and that is subject to a managed forest land that are under the same ownership, that collectively are land order issued before April 16, 2016, may apply one time for a greater than 1,000 acres in size, and that are managed forest land renewal of the order under sub. (12) on or after April 16, 2016, or forest croplands or a combination thereof. without meeting the acreage requirements under par. (ag) 1. (3) “Merchantable timber” means standing trees which, be(b) The following land is not eligible for designation as mancause of their size and quality, are salable. aged forest land: (4) “Municipality” means a town, village, or city. 1. A parcel of which more than 20 percent consists of land (4m) “Natural disaster” means fire, ice, snow, wind, flood- that is unsuitable for producing merchantable timber, including water, marsh, muskeg, bog, rock outcrops, sand dunes, farmland, ing, insects, drought, or disease. (5) “Nonprofit organization” means a nonprofit corporation, roadway or railroad and utility rights-of-way. 2. A parcel that is developed for commercial recreation, for a charitable trust, or other nonprofit association that is described in section 501 (c) (3) of the Internal Revenue Code and is exempt industry or for any other use determined by the department to be from federal income tax under section 501 (a) of the Internal incompatible with the practice of forestry. Revenue Code. 3. A parcel that is developed for a human residence. This (5m) “Proposed ferrous mining site” means a proposed min- subdivision applies only to a parcel of land subject to a managed ing site, as described under s. 295.46 (1), for which the person forest land order issued or renewed before April 16, 2016. proposing to engage in ferrous mining has provided preapplica3m. A parcel on which a building or an improvement assocition notification under s. 295.465. ated with a building is located. This subdivision applies only to a 77.785
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parcel of land subject to a managed forest land order issued or renewed on or after April 16, 2016. 4. A parcel that is not accessible to the public on foot by public road or from other land open to public access. This subdivision does not apply to a parcel or part of a parcel that is closed to public access under s. 77.83 (1). (bp) 1. For purposes of par. (b) 3m., and except as provided in subd. 2., an improvement is any of the following: a. Any structure or fixture that is built or placed on the parcel for its benefit. b. Landscaping that is done on the parcel. 2. An improvement does not include any of the following: a. A public or private road. b. A railroad or utility right-of-way. c. A fence, except as provided in subd. 3. d. Culverts. e. Bridges. f. Hunting blinds, as specified by rules promulgated by the department. g. Structures and fixtures that are needed for sound forestry practices. 3. For purposes of par. (b) 3., a fence that prevents the free and open movement of wild animals across any portion of a parcel is an improvement unless all of the following apply: a. The fence is used for dog training purposes. b. The fence is on land owned by a nonprofit organization that is described in section 501 (c) of the Internal Revenue Code and that holds a dog club training license under s. 169.20 (3). c. The fence existed on January 1, 2017, on land designated as closed managed forest land. 4. Notwithstanding par. (b) 3., a building used exclusively for storage that is located on a parcel does not make that parcel ineligible for designation as managed forest land. (c) In addition to the requirements under pars. (a), (ag), and (b), for land subject to an application under sub. (4m), all forest croplands owned by the applicant on the date on which the application is filed that are located in the municipality or municipalities for which the application is filed shall be included in the application. (2) APPLICATION. Any owner of land may file an application with the department to designate any eligible parcel of land as managed forest land. An application may include any number of eligible parcels under the same ownership. Each application shall include all of the following: (a) The name and address of each owner. (b) The legal description or the location and acreage of each parcel of land. (c) The legal description of the area in which the parcel is located. (cm) A copy of an instrument that has been recorded in the office of the register of deeds of each county in which the property is located that shows the ownership of the land subject to the application. (d) A description of the physical characteristics of the land, in sufficient detail to enable the department to determine if it meets the eligibility requirements under sub. (1). (dm) Subject to sub. (12), a proposed management plan. (e) A statement of the owner’s forest management objectives for the production of merchantable timber, in sufficient detail to provide direction for the approval of the proposed management plan. The application may also state additional forest management objectives, which may include wildlife habitat management,
77.82 AND FEES aesthetic considerations, watershed management and recreational use. (f) Proof that each person holding any encumbrance on the land agrees that the application may be filed. (g) A map, diagram or aerial photograph showing the location and acreage of any area that will be designated as closed to the public under s. 77.83. (h) Whether the land will be designated as managed forest land for 25 or 50 years. (2m) FEES FOR APPLICATIONS AND MANAGEMENT PLANS. (a) An application under sub. (2), (4m), or (12) shall be accompanied by a nonrefundable application recording fee of $20 unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department for recording an order issued under this subchapter. (ac) If the department prepares a management plan under sub. (3) (am), the department shall collect from the applicant the management plan fee established under par. (am). (ag) If a proposed management plan accompanying an application filed under sub. (2), (4m), or (12) is not approved by the department under its initial review under sub. (3) (ar), and if the department agrees to complete the proposed management plan under sub. (3) (ar), the department shall collect from the applicant the management plan fee established under par. (am). (am) The department shall by rule establish on an annual basis a nonrefundable fee that the department shall charge for a management plan prepared or completed by the department. The fee shall be based on the comparable commercial market rate that is charged for preparation of such management plans. (c) A proposed management plan is exempt from the management plan fee under par. (ag) if it is prepared or completed by an independent certified plan writer instead of by the department. (d) All of the application recording fees collected under par. (a) shall be credited to the appropriation under s. 20.370 (2) (cr). (dm) 1. Of each management plan fee, $300 or the entire fee, whichever is less, that is collected under par. (ag) shall be credited to the appropriation under s. 20.370 (2) (cx). 2. Any amount not credited to the appropriation under s. 20.370 (2) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes. (3) MANAGEMENT PLAN. (ag) A proposed management plan shall cover the entire acreage of each parcel subject to the application and shall be prepared by an independent certified plan writer or by the department if par. (am) applies. (am) If the department determines that an applicant is not able to have a proposed management plan prepared by a certified independent plan writer, the department shall prepare the plan. The department shall promulgate rules establishing the criteria that shall be met in order to determine that an applicant is unable to prepare such a plan. (ar) For a proposed management plan prepared by an independent certified plan writer, the department, after considering the owner’s forest management objectives as stated under sub. (2) (e), shall review and either approve or disapprove the proposed management plan. If the department disapproves the proposed plan, it shall inform the applicant of the changes necessary to qualify the plan for approval upon subsequent review. At the request of the applicant, the department may agree to complete the proposed management plan. (c) To qualify for approval, a management plan shall include all of the following: 1. The name and address of each owner of the land. 2. The legal description of the parcel or of the area in which the parcel is located.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 60 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES 3. A statement of the owner’s forest management objectives. the order designating the land as managed forest land will remain 4. A map, diagram or aerial photograph which identifies in effect for 25 years or 50 years, as elected by the owner. (d) An owner of land who has filed a conversion application both forested and unforested areas of the land, using conventional map symbols indicating the species, size and density of vegeta- under this subsection and for whom the department is preparing or completing a management plan may withdraw the request and tion and the other major features of the land. 5. A map, diagram or aerial photograph which identifies the have it prepared by an independent certified plan writer if the owner determines that the department is not preparing or comareas designated as open and closed under s. 77.83. 6. A description of the forestry practices, including harvest- pleting the management plan in a timely manner. (5) NOTICE OF APPLICATION; REQUEST FOR DENIAL. (a) ing, thinning and reforestation, that will be undertaken during the term of the order, specifying the period of time in which each will Upon receipt of an application under sub. (2), (4) or (4m), the department shall provide written notice of the application to each be completed. 7. A description of soil conservation practices that may be clerk of each municipality in which the land is located. (b) The governing body of any municipality in which the pronecessary to control any soil erosion that may result from the posed managed forest land is located or a resident or property tax forestry practices specified under subd. 6. (d) The management plan may also specify activities that will payer of such a municipality may, within 15 days after the notice under par. (a) is provided, request the department to deny the apbe undertaken for the management of forest resources other than plication on the grounds that the land fails to meet the eligibility trees, including wildlife habitat, watersheds and aesthetic requirements under sub. (1) or that, if the addition is approved, features. the entire parcel will fail to meet those eligibility requirements. (e) A management plan shall contain a statement that the The request shall be in writing and shall specify the reason for beowner agrees to comply with all of its terms and with the condi- lieving that the land is or would be ineligible. tions of this subchapter and shall be signed by the owner and a (6) INVESTIGATION; HEARING. (a) The department shall conrepresentative of the department. duct any investigation necessary to reach a decision on an (f) An owner and the department may mutually agree to application. amend a management plan. (b) 1. If the department determines, after receipt of a request (g) The department shall certify plan writers and shall pro- under sub. (5) (b) or as a result of its investigation, that further inmulgate rules specifying the qualifications that a person must sat- formation is needed, it may schedule a public hearing to take tesisfy to become a certified plan writer. For management plans timony relating to the eligibility of the land. prepared or completed by the department under this subsection, 2. At least 10 days before the date of the hearing, the departthe department may contract with plan writers certified by the ment shall mail written notice of the date, time, and place of the department to prepare and complete these plans. hearing to the applicant, to each person who submitted a request (h) 1. Under this paragraph, “large ownership” means 1,000 under sub. (5) (b), and to the clerk of each municipality in which or more acres of land designated as managed forest land that has the land is located. the same owner. 3. A public hearing held under this paragraph may be ad2. The department may promulgate rules that subject large journed. No notice of the adjourned hearing is required other ownerships to management plan requirements that deviate from than an announcement of the date, time and place given at the inithe requirements under pars. (ag) to (g). tial hearing by the person presiding at the hearing. (4) ADDITIONS TO MANAGED FOREST LAND. An owner of (7) DECISION. (a) After considering the testimony presented land that is designated as managed forest land may file an appli- at the public hearing, if any, the facts discovered by its investigacation with the department to designate as managed forest land an tion and the land use in the area in which the land is located, the additional parcel of land if the additional parcel is contiguous to department shall approve an application under sub. (2) or (4m) if any of that designated land or is not contiguous to that designated it determines all of the following: land but meets the requirements under sub. (1) (ag). The applica1. That the land meets the eligibility requirements under sub. tion shall be accompanied by a nonrefundable $20 application (1). recording fee unless a different amount for the fee is established 2. That all facts stated in the application are correct. by the department by rule at an amount equal to the average ex3. That a stand of merchantable timber will be developed on pense to the department of recording an order issued under this at least 80 percent of the land within a reasonable period of time. subchapter. The fee shall be deposited in the conservation fund 4. That the use of the land as managed forest land is not inand credited to the appropriation under s. 20.370 (2) (cr). The compatible with the existing uses of the land in each municipality application shall be filed on a department form and shall contain in which it is located. any additional information required by the department. The tax 5. That there are no delinquent taxes on the land. rate applicable to an addition under this subsection shall be the (b) After considering the testimony presented at the public tax rate currently applicable to the managed forest land order to which the land is being added. Except for the minimum acreage hearing, if any, and the facts discovered by its investigation, the requirements under sub. (1) (ag) 1. b. that apply to a noncontigu- department shall approve an application under sub. (4) if it deterous addition, the eligibility requirements applicable to an addi- mines all of the following: 1. That all facts stated in the application are correct. tion under this subsection are the eligibility requirements under 2. That the total parcel with the addition will meet the eligithe order that designated the parcel to which the land is being bility requirements under sub. (1). added. 3. That there are no delinquent taxes on either the land origi(4m) CONVERSION OF FOREST CROPLANDS TO MANAGED nally designated or on the proposed additional parcel. FOREST LAND. (a) An owner of land that is entered as forest croplands under s. 77.02 may file an application with the department 4. That the owner agrees to any amendments to the manageunder sub. (2) to convert all or a portion of the land to managed ment plan determined by the department to be necessary as a reforest land, subject to sub. (1) (c). sult of the addition. (b) An application under this subsection shall specify whether (c) Except as provided in par. (d), if an application is received 77.82
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on or before June 1 of any year, the department shall investigate and shall either approve the application and issue the order under sub. (8) or deny the application before the following November 21. An application received after June 1 shall be acted on by the department as provided in this subdivision before the November 21 of the year following the year in which the application is received. (d) The department shall approve or disapprove an application under par. (a) that is filed under sub. (4m) within 3 years after the date on which the application is filed with the department. (8) ORDER. If an application under sub. (2), (4m), or (12) is approved, the department shall issue an order designating the land as managed forest land for the time period specified in the application. If an application under sub. (4) is approved, the department shall amend the original order to include the additional parcel. The department shall provide the applicant with a copy of the order or amended order and shall also file a copy with the department of revenue and the clerk of each municipality in which the land is located, and shall record the order with the register of deeds in each county in which the land is located. (9) EFFECTIVE DATE OF ORDER. An order or amended order under sub. (8) issued before November 21 of any year takes effect on the January 1 after the date of issuance. An order or amended order under sub. (8) issued on or after November 21 of any year takes effect on the 2nd January 1 after the date of issuance. (10) DENIAL. If the department denies an application, it shall notify the applicant in writing, stating the reason for the denial. (11) DURATION; EFFECT OF CHANGES. (a) An order issued under this subchapter shall constitute a contract between the state and the owner and shall remain in effect for the period specified in the application unless the land is withdrawn under s. 77.84 (3) (b) or 77.88. Except as provided in subs. (3) (f) and (11m), the department may not amend or otherwise change the terms of an order or management plan to conform with changes made to any provision of this subchapter subsequent to the date on which the order was entered or the plan was approved. (b) If a statute is enacted or a rule is promulgated during the period of the order that materially changes the terms of the order as provided under this paragraph, the landowner shall elect between acceptance of modifications to the contract consistent with the provisions of the statute or rule or voluntary withdrawal of the land without penalty. A statutory change does not constitute a material change to an order unless, in the act that makes the change, the legislature states that the act or a provision in the act makes a material change to orders entered into under prior law. A promulgated rule does not constitute a material change to an order unless the rule includes a statement that the rule constitutes a material change to orders entered into under prior rules and the department includes in its report to the legislature under s. 227.19 (2) a statement that the rule constitutes a material change to orders entered into under prior rules and an analysis of this determination. (11g) WITHDRAWAL TAX ON CONVERTED FOREST CROPLANDS PROHIBITED. No tax or interest may be assessed under s. 77.10 (2) (a) on land converted to managed forest land pursuant to an application approved under sub. (7) (d). (11m) ORDERS FOR THE LAND IN THE LOWER WISCONSIN STATE RIVERWAY. An owner of timber that is exempt under s. 30.44 (3) (c) 2. shall comply with a rule regulating timber cutting and harvesting promulgated under s. 30.42 (1) (d): (a) If the rule is not inconsistent with the order issued under sub. (8); or (b) If the owner agrees to amend the order issued under sub. (8) to require compliance with the rules. (12) RENEWAL. (a) An owner of managed forest land may
77.83 AND FEES file an application with the department under sub. (2) for renewal of the order. An application for renewal shall be filed no later than the June 1 before the expiration date of the order. The application shall specify whether the owner wants the order renewed for 25 or 50 years. The provisions under subs. (3), (5), (6), and (7) do not apply to an application under this paragraph. The department may deny the application only if any of the following applies: 1. The land fails to meet the eligibility requirements under sub. (1). 2. The land that is subject to the application for renewal of the order is not identical to the land that is designated as managed forest land under the existing order. 3. The owner has failed to comply with the management plan that is in effect on the date that the application for renewal is filed. 4. The management plan does not contain any mandatory forestry or soil conservation practices, as described in sub. (3) (c) 6. and 7., or any mandatory management activities, as described in sub. (3) (d), that the department determines are required to be continued during the term of the renewed order. 5. No review of the mandatory forestry or soil conservation practices or the mandatory management activities contained in the management plan has been conducted within the 5 years immediately preceding the date of the application for renewal. 6. Within the 5 years immediately preceding the date of the application for renewal, the management plan has not been updated to reflect the completion of any forestry or soil conservation practices or management activities contained in the plan. 7. There are delinquent taxes on the land. (b) If the application is denied, the department shall state the reason for the denial in writing. History: 1985 a. 29; 1989 a. 31; 1993 a. 16, 131, 301, 491; 1995 a. 27; 1997 a. 27, 35, 237; 2001 a. 109; 2003 a. 228; 2005 a. 25, 64, 299; 2007 a. 97; 2009 a. 365; 2011 a. 260 s. 80; 2015 a. 358; 2017 a. 17, 43, 59; 2021 a. 230.
77.83
Closed, open and restricted areas. (1) CLOSED (a) An owner may designate land subject to a managed forest land order as closed to public access. (am) Notwithstanding par. (a), not more than 320 acres owned by any property owner may be designated as closed managed forest land in each municipality. (b) If any area of an owner’s managed forest land is already designated as closed, an addition to the land approved under s. 77.82 (7) (b) may be designated as closed only under the following conditions: 1. The addition does not result in increasing the closed portion of the land to an area greater than that permitted under par. (am). 2. The additional area is contiguous to the area that is already designated as closed. (c) If all or any part of an owner’s closed managed forest land is withdrawn or transferred as provided under s. 77.88, the owner may designate a different or an additional closed area if it meets the requirements of par. (b). (d) An owner of land designated as closed under par. (a) may permit a person who performs land management activities on the land to access the land to conduct recreational activities. (1m) MODIFICATION OF DESIGNATION. For a managed forest land order that takes effect on or after April 28, 2004, the owner of the managed forest land may modify the designation of a closed or open area 2 times during the term of the order. For a managed forest land order that takes effect before April 28, 2004, the owner of the managed forest land may modify the designation of a closed or open area 2 times during the period beginning with April 28, 2004, and ending with the expiration date of the order, AREAS.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 62 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES regardless of whether the owner has previously modified the des1. The areas where public access is permitted, and which activities, as specified in sub. (2) (a), are allowed in each area. ignation as authorized by rules promulgated by the department. 2. The dates and times that each activity allowed under subd. (2) OPEN AREAS; RESTRICTIONS. (a) Except as provided in pars. (b) and (c) and subs. (1) and (2m), each owner of managed 1. is permitted in a given area. forest land shall permit public access to the land for the purposes (3) SIGNS. An owner may post signs specifying the designaof hunting, fishing, hiking, sight-seeing, and cross-country skiing. tion of or restrictions applicable to any area of managed forest (b) An owner may restrict public access to any area of open land. The department may, by rule, specify design standards for managed forest land which is within 300 feet of any building or these signs. within 300 feet of a commercial logging operation that conforms (4) PENALTY. Any person who fails to comply with sub. (2) to the management plan. (a) or any rule promulgated under sub. (3) shall forfeit not more (c) An owner may prohibit the use of motor vehicles, as de- than $500. History: 1985 a. 29; 1989 a. 79; 1993 a. 131; 2003 a. 228; 2005 a. 299; 2007 a. fined under s. 340.01 (35), or snowmobiles, as defined under s. 340.01 (58a), or both on any open managed forest land. At the re- 20; 2013 a. 81; 2015 a. 358; 2021 a. 230. quest of an owner, the department may provide assistance in en- 77.84 Taxation of managed forest land. (1) TAX ROLL. forcing the prohibition. Each clerk of a municipality in which the land is located shall en(2m) PROPOSED FERROUS MINING SITES. (a) The require- ter in a special column or other appropriate place on the tax roll ment under sub. (2) (a) that public access be permitted on man- the description of each parcel of land designated as managed foraged forest land designated as open does not apply to an area of est land, and shall specify, by the designation “MFL-O” or land within a proposed ferrous mining site that is located within “MFL-C”, the acreage of each parcel that is designated open or 600 feet of fixed sampling equipment or within 600 feet of either closed under s. 77.83. The land shall be assessed and is subject to side of a road that is used for purposes associated with ferrous review under ch. 70. Except as provided in this subchapter, no mining. tax may be levied on managed forest land, except that any build(b) In addition to any managed forest land for which access is ing, improvements, and fixtures on managed forest land is subject restricted under par. (a), the department may restrict public ac- to taxation as real property under ch. 70. cess to open managed forest land within a proposed ferrous min(2) ACREAGE SHARE; PAYMENT FOR CLOSED LAND. (a) For ing site for any of the purposes specified in sub. (2) (a) if the de- managed forest land orders that take effect before April 28, 2004, partment determines that it is necessary to ensure the safety of the each owner of managed forest land shall pay to each municipal public, the employees and agents of the person proposing to en- treasurer an acreage share of 74 cents per acre on or before Janugage in ferrous mining, or the employees and agents of regulatory ary 31. bodies. (am) For managed forest land orders that take effect on or af(c) No restriction under par. (a) or (b) applies after whichever ter April 28, 2004, each owner of managed forest land shall pay to each municipal treasurer, on or before January 31, an amount that of the following 3 dates occurs first: 1. The date on which the department approves or denies the is equal to 5 percent of the average statewide property tax per acre application for a ferrous mining permit for the proposed ferrous of property classified under s. 70.32 (2) (a) 6., as determined under par. (cm), for each acre of managed forest land. mining site. (b) For managed forest land orders that take effect before 2. The date on which the department determines that the perApril 28, 2004, in addition to the payment under par. (a), each son who proposed to engage in ferrous mining has ceased to purowner shall pay $1 for each acre that is designated as closed under sue a mining permit for the proposed ferrous mining site. 3. a. The 730th day after the date on which the person s. 77.83 and for each acre that is located in a proposed ferrous proposing to engage in ferrous mining provides to the department mining site and that is not open to all of the outdoor activities a preapplication notification under s. 295.465, except as provided specified in s. 77.83 (2) (a) for any part of the previous calendar year. The payment shall be made to each municipal treasurer on in subd. 3. b. or before January 31. b. December 14, 2015, if the person proposing to engage in (bm) For managed forest land orders that take effect on or afferrous mining has provided to the department the preapplication ter April 28, 2004, in addition to the payment under par. (am), notification before December 14, 2013. each owner of managed forest land shall pay to each municipal (d) The department may extend the date under par. (c) 3. for a treasurer, on or before January 31, an amount that is equal to 20 period of up to 2 additional years if the department determines, percent of the average statewide property tax per acre of property after consulting with the person proposing to engage in ferrous classified under s. 70.32 (2) (a) 6., as determined under par. (cm), mining and other regulatory bodies, that it is likely that the per- for each acre that is designated as closed under s. 77.83 and for son, the department, or another regulatory body will need addi- each acre that is located in a proposed ferrous mining site and that tional time to conduct evaluation activities at the proposed fer- is not open to all of the outdoor activities specified in s. 77.83 (2) rous mining site during that period. (a) for any part of the previous calendar year. (e) Notwithstanding pars. (a) and (b), public access shall al(bp) For managed forest land orders that take effect before ways be permitted on open managed forest land within a pro- April 28, 2004, in addition to the payments under pars. (a) and posed ferrous mining site for any of the following: (b), each owner of managed forest land shall pay to each munici1. Fishing that occurs within 50 feet of the water’s edge of a pal treasurer, on or before January 31, an amount that is equal to class I or class II trout stream. 15 percent of the average statewide property tax per acre of prop2. Deer hunting during the regular fall open season for hunt- erty classified under s. 70.32 (2) (a) 6., as determined under par. ing deer with firearms that begins on the Saturday immediately (cm), for each acre that is located in a proposed ferrous mining preceding the 4th Thursday in November. site, and that is not open to all of the outdoor activities specified (g) The department shall post information regarding public in s. 77.83 (2) (a) for any part of the previous calendar year. access to managed forest land located in a proposed ferrous min(c) In 1992 and each 5th year thereafter, the department of ing site on the department’s Internet site. The information shall revenue shall adjust the amounts under pars. (a) and (b) by multiinclude all of the following: plying the amount specified by a ratio using as the denominator 77.83
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the department of revenue’s estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue’s estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made. (cm) For purposes of determining the per acre amounts under pars. (am) and (bm), in 2004 and in 2007 and each 5th year thereafter, the department of revenue shall determine the average statewide tax per acre of property classified under s. 70.32 (2) (a) 6. by multiplying the average equalized value of property classified under s. 70.32 (2) (a) 6., as determined under s. 70.57, by the average tax rate determined under s. 76.126. (3) DELINQUENCY. (a) The procedures specified for the collection of delinquent taxes under ch. 74, and for the sale of land for delinquent taxes under ch. 75 apply to taxes returned delinquent under this subsection. Immediately upon the expiration of 2 years after the date the county acquires a tax certificate, the county clerk shall take a tax deed as provided under ch. 75. The county clerk shall certify to the department that a tax deed has been taken and shall include the legal description of the land subject to the tax deed. (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department’s action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal fee under s. 77.88 (5m) and the withdrawal tax, as determined under s. 77.88 (5). The amount of the tax and the fee shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation fund. History: 1985 a. 29; 1987 a. 378; 1995 a. 27; 1997 a. 35; 2003 a. 228; 2005 a. 299; 2013 a. 81; 2023 a. 12.
77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter and for each acre of land in the municipality that has been withdrawn under s. 77.885 but for which payments under s. 77.84 (2) are being made. History: 1985 a. 29; 1991 a. 39; 1995 a. 27; 2009 a. 28.
77.86 Forestry practices. (1) CUTTING REGULATED. (a) Except as provided under sub. (6), no person may cut merchantable timber on managed forest land on which the payment under s. 77.84 (2) is delinquent. (b) 1. Except as provided under sub. (6), an owner who intends to cut merchantable timber on managed forest land shall, at least 30 days before the cutting is to take place, on a form provided by the department, file a notice of intent to cut and, except as provided under subd. 2., request approval of the proposed cutting from the department. 2. An owner who is required under the terms of an approved management plan to cut merchantable timber on managed forest land is not required to obtain approval of the cutting of that timber before the cutting takes place if any of the following provided the required notice of intent to cut to the department under subd. 1.: a. A cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber. b. A forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters. c. A person who holds at least a bachelor’s degree from a
77.876 AND FEES forestry program provided by a nationally or regionally accredited institution of higher education and who has 5 years of experience engaged in the full-time profession of managing forests, including timber harvesting, wildlife management, water quality, and recreation to maintain a healthy and productive forest. d. A person who holds a degree or diploma from a 2-year forestry program provided by an accredited technical or vocational school and who has 5 years of experience engaged in the full-time profession of managing forests, including timber harvesting, wildlife management, water quality, and recreation to maintain a healthy and productive forest. e. A person who has 5 years of experience engaged in the full-time profession of managing forests, including timber harvesting, wildlife management, water quality, and recreation to maintain a healthy and productive forest. (c) If the proposed cutting conforms to the management plan and is consistent with sound forestry practices, the department shall approve the request. (d) If the proposed cutting does not conform to the management plan or is not consistent with sound forestry practices, the department shall assist the owner in developing an acceptable proposal before approving the request. (e) The department shall not restrict an approved cutting based on standards established under s. 23.27 (3). (f) The department shall send notice to the person who filed the notice of intention to cut by certified letter or electronic mail no later than the end of the next business day of the department’s decision to deny a cutting notice and the reason for the denial. (3) TIME LIMIT. All cutting specified in the notice under sub. (1) (b) shall be commenced within one year after the date the proposed cutting is approved or, if approval is not required under sub. (1) (b) 2., within one year after the date on which the notice under sub. (1) (b) 1. is filed. The owner shall report to the department the date on which the cutting is commenced. (4) REPORTING. Within 30 days after completion of any cutting under this section, the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement. (5) PENALTIES. (a) Any person who fails to file the notice required under sub. (1) (b), who fails to file a report as required under sub. (4), or who files a false report under sub. (4) shall forfeit not more than $1,000. (b) Any owner who cuts merchantable timber in violation of this section is subject to a forfeiture equal to 20 percent of the current value of the merchantable timber cut, based on the stumpage value established under s. 77.91 (1). (6) EXCEPTION. This section does not apply to an owner who cuts wood on managed forest land for use as fuel in the owner’s dwelling. History: 1985 a. 29; 2009 a. 365; 2015 a. 55, 358.
77.875 Grazing restricted. An owner of managed forest land may not permit domesticated animals to graze on managed forest land. History: 1985 a. 29.
77.876 Noncompliance assessment. (1) ASSESSMENT. The department shall certify to each municipality in which the property is located an owner’s failure to complete a forestry practice during the period of time required under an applicable management plan, and the municipality shall impose a noncompli-
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 64 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES ance assessment of $250 against the owner for each failure. The certifies to the department an intent to comply with the existing department shall mail a copy of the certificate of assessment to management plan for the land and any amendments to the plan. the owner at the owner’s last-known address and to the The transferee shall provide proof that each person holding any municipality. encumbrance on the land agrees to the designation. The trans(2) PAYMENT. An assessment under sub. (1) is due and feree may designate an area of the transferred land closed to pubpayable to the municipality on the last day of the month following lic access as provided under s. 77.83. The department shall issue the date the certificate is mailed to the owner. The municipality an order continuing the designation of the land as managed forest shall collect interest at the rate of 12 percent per year on any as- land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in sessment that is paid later than the due date. (3) OWNER’S LIABILITY. The owner is personally liable for an the conservation fund. Twenty dollars of the fee or a different assessment under sub. (1). An unpaid assessment becomes a lien amount of the fee as may be established under subd. 2. shall be against the merchantable timber cut. If the merchantable timber credited to the appropriation under s. 20.370 (2) (cr). The departcut is mingled with other wood products, the unpaid assessment ment shall immediately notify each person entitled to notice unbecomes a lien against all of the wood products while they are in der s. 77.82 (8). 2. The department may establish by rule a different amount the owner’s possession or in the possession of any person other than a purchaser for value without notice in the usual course of of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (2) (cr). The amount shall be equal to the avbusiness. (4) DELINQUENCY. If an assessment due under sub. (1) is not erage expense to the department of recording an order issued unpaid on or before the last day of the August following the date der this subchapter. 3. If the transferee does not provide the department with the specified under sub. (2), the municipality shall certify to the taxation district clerk the description of the land and the amount due certification required under subd. 1., the department shall issue for the assessment and interest. The taxation district clerk shall an order withdrawing the land and shall assess against the transenter the delinquent amount on the property tax roll as a special feree the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the transferee is not encharge. titled to a hearing on an order withdrawing land under this History: 2003 a. 228; 2005 a. 299. subdivision. 77.88 Withdrawal; transfer of ownership; nonre(am) Transferred land; requirements not met. If the land newal. (1) WITHDRAWAL BY DEPARTMENT ORDER. (a) The transferred under par. (a) does not meet the eligibility requiredepartment may, at the request of the owner of managed forest ments under s. 77.82 (1) (a), (ag), and (b), the department shall land or of the governing body of any municipality in which any issue an order withdrawing the land from managed forest land managed forest land is located, or at its own discretion, investi- designation and may assess against the owner a withdrawal tax gate to determine whether the designation as managed forest land under sub. (5) and the withdrawal fee under sub. (5m). should be withdrawn. Except as provided in par. (am), the de(b) Remaining land; requirements met. If the land remaining partment shall notify the owner of the land and the mayor of the after a transfer under par. (a) meets the eligibility requirements city, the chairperson of the town, or the president of the village in under s. 77.82 (1) (a), (ag), and (b), the remaining land shall conwhich the land is located of the investigation. tinue to be designated as managed forest land. (am) If a city or village is organized under subch. I of ch. 64, (c) Remaining land; requirements not met. If the land rethe department shall notify the president of the city council or maining after a transfer under par. (a) does not meet the eligibility village board of any investigation under par. (a). requirements under s. 77.82 (1) (a), (ag), and (b), the department (b) Following an investigation under par. (a), the department shall issue an order withdrawing the land and may assess against may order the withdrawal of all or any part of a parcel of managed the owner the withdrawal tax under sub. (5) and the withdrawal forest land for any of the following reasons: fee under sub. (5m). Notwithstanding s. 77.90, the owner is not 1. Failure of the land to conform to an eligibility requirement entitled to a hearing on an order withdrawing land under this under s. 77.82 (1). paragraph. 2. The owner’s failure to comply with this subchapter or the (d) Transfer of unenrolled land. If the owner of a tract of land management plan. under s. 77.82 (1) (ag) 1. b. sells or otherwise transfers land 3. Cutting by the owner in violation of s. 77.86. within the tract that is not subject to a managed forest land order, 4. The owner’s development or use of any part of the parcel the transferee shall notify the department of the transfer. for a purpose which is incompatible with the purposes specified (2m) DAMAGE TO LAND. (a) If a parcel of managed forest in s. 77.80. land has been damaged by a natural disaster, the owner of the par5. The owner’s posting of signs or otherwise denying access cel may notify the department, and the department shall establish a period of time that the owner of the parcel will have to restore to open managed forest land. (c) If the department determines that land should be with- the productivity of the land so that it meets the requirements undrawn, it shall issue an order withdrawing the land as managed der s. 77.82 (1) (a) 2. (b) If the owner fails to complete the restoration in the appliforest land and shall assess against the owner the tax under sub. cable period of time, the owner may request that the department (5) and the withdrawal fee under sub. (5m). (2) SALE OR TRANSFER OF OWNERSHIP. (a) Authority to withdraw all or part of the land in accordance with sub. (3), (3k), transfer. An owner may sell or otherwise transfer ownership of or (3L), or the department may proceed with a withdrawal by department order under sub. (1). all or part of a parcel of the owner’s managed forest land. (c) The department may promulgate a rule that establishes (ac) Transferred land; requirements met. 1. If the land transferred under par. (a) meets the eligibility requirements under s. criteria to be used by the department for determining the length 77.82 (1) (a), (ag), and (b), the land shall continue to be desig- of time that an owner shall have to complete the restoration. (3) VOLUNTARY WITHDRAWAL; TOTAL OR PARTIAL. (am) nated as managed forest land if the transferee, within 30 days after a transfer of ownership, files a form provided by the depart- Entire parcels. Upon request of an owner of managed forest land ment signed by the transferee. By signing the form, the transferee to withdraw an entire parcel of managed forest land, the depart77.876
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ment shall issue an order withdrawing the land and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). (b) Parts of parcels. Upon request of an owner of managed forest land to withdraw part of a parcel of managed forest land, the department shall issue an order withdrawing the land subject to the request and shall assess against the owner the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m) if all of the following apply: 1. The land to be withdrawn is one of the following: a. All of the owner’s managed forest land within a quarterquarter section. b. All of the owner’s managed forest land within a government lot or fractional lot as determined by the U.S. government survey plat. 2. The land remaining after the withdrawal will continue to meet the eligibility requirements under s. 77.82 (1). (d) Ferrous mining site. If the land being withdrawn under this subsection is within a proposed ferrous mining site, the department shall issue the order within 30 days after receiving the request. (3j) VOLUNTARY WITHDRAWAL; OTHER CONSTRUCTION. (a) Except as provided in par. (b), upon the request of an owner of managed forest land to withdraw part of a parcel of the owner’s land, the department shall issue an order withdrawing the land subject to the request if all of the following apply: 1. The purpose for which the owner requests that the department withdraw the land is for a construction site. 2. The land to be withdrawn is not less than one acre and not more than 5 acres. Partial acres may not be withdrawn. 3. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for ownership of land or for a construction site, the owner requests that the department withdraw not less than that minimum acreage. 4. The land remaining after withdrawal meets the eligibility requirements under s. 77.82 (1) (a), (ag), and (b). (b) 1. For land that is designated as managed forest land under an order with a term of 25 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued an order of withdrawal under par. (a) from that parcel of managed forest land during the term of the order. 2. For land that is designated as managed forest land under an order with a term of 50 years, the department may not issue an order of withdrawal under par. (a) if the department has previously issued 2 orders of withdrawal under par. (a) from that parcel of managed forest land during the term of the order. (c) Upon issuance of an order withdrawing land under this subsection, the department shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). (3k) VOLUNTARY WITHDRAWAL; PRODUCTIVITY. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner’s land, the department shall issue an order of withdrawal if the department determines that the parcel is unable to produce merchantable timber in the amount required under s. 77.82 (1) (a) 2. or (ag) 2. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed. The order shall withdraw only the number of acres that is necessary for the parcel to resume its ability to produce the required amount, except that all of the following apply: (a) If the land remaining in the parcel after the requested withdrawal does not meet the eligibility requirements under the order designating the managed forest land, the withdrawal order shall withdraw the entire parcel.
77.88 AND FEES (b) If the land subject to a managed forest land order after the requested withdrawal does not meet the eligibility requirements under that managed forest land order, the withdrawal order shall withdraw all land under that managed forest land order. (3L) VOLUNTARY WITHDRAWAL; SUSTAINABILITY. Upon the request of an owner of managed forest land to withdraw part of a parcel of the owner’s land, the department shall issue an order of withdrawal if the department determines that the parcel is unsuitable, due to environmental, ecological, or economic concerns or factors, for the production of merchantable timber. No withdrawal tax under sub. (5) or withdrawal fee under sub. (5m) may be assessed. The order shall withdraw only the number of acres that is necessary for the parcel to resume its sustainability to produce merchantable timber, except that all of the following apply: (a) If the land remaining in the parcel after the requested withdrawal does not meet the eligibility requirements under the order designating the managed forest land, the withdrawal order shall withdraw the entire parcel. (b) If the land subject to a managed forest land order after the requested withdrawal does not meet the eligibility requirements under that managed forest land order, the withdrawal order shall withdraw all land under that managed forest land order. (3m) WITHDRAWAL FOR FAILURE TO PAY PERSONAL PROPERTY TAXES. If an owner of managed forest land has not paid the personal property tax due for a building on managed forest land before the February settlement date under s. 74.30 (1), the municipality in which the building is located shall certify to the department that a delinquency exists and shall include the legal description of the managed forest land on which the building is located in the certification. Immediately after receiving the certification, the department shall issue an order withdrawing the land as managed forest land and shall assess against the owner of the land the withdrawal tax under sub. (5) and the withdrawal fee under sub. (5m). Notwithstanding s. 77.90, the owner is not entitled to a hearing on an order withdrawing land under this subsection. (4m) EXPIRATION OF ORDERS. The department shall maintain a list of orders designating managed forest lands that have expired. The department shall add a parcel to the list within 30 days after the date of expiration. For each expired order, the list shall provide a description of the land and shall identify each municipality in which the managed forest land is located. (5) WITHDRAWAL TAX. The withdrawal tax shall be determined as follows: (ac) Calculation of past tax liability. For purposes of this subsection, the amount of past tax liability for land to be withdrawn from the managed forest land program, except for land that is part of a large property, shall be calculated by multiplying the total net property tax rate in the municipality in which managed forest land to be withdrawn is located in the year prior to the year in which an order withdrawing the land is issued by an amount equal to the assessed value of the land for that same year, as calculated by the department of revenue, and by then multiplying that product by 10 or by the number of years the land was designated as managed forest land, whichever number is fewer. (ae) Tax liability; general. Except as provided in par. (am), for land withdrawn during a managed forest land order, the withdrawal tax shall equal the amount of past tax liability under par. (ac) that is applicable to the land. (af) Tax liability; large property. Except as provided in par. (am), for land that is part of a large property that is withdrawn during a managed forest land order, the withdrawal tax shall be the higher of the following: 1. An amount equal to the past tax liability multiplied by the number of years the land was designated as managed forest land,
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 66 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES less any amounts paid by the owner under s. 77.84 (2) (a), (am), lease is entered into under par. (a) 3. unless the remainder fails to meet the eligibility requirements under s. 77.82 (1). and (bp). 2. Five percent of the stumpage value of the merchantable (9) ORDER; MISCELLANEOUS PROVISIONS. (a) Each withtimber on the land, less any amounts paid by the owner under s. drawal order issued under this section shall include the legal de77.84 (2) (a), (am), and (bp). scription of the land withdrawn. (am) Converted forest croplands. For land that is withdrawn (b) The department shall notify the owner in writing of the within 10 years after the date on which an initial managed forest withdrawal order, stating the reason for the withdrawal. land order was issued under s. 77.82 (8) for an application ap(c) The department shall mail a copy of the withdrawal order proved under s. 77.82 (7) (d), the withdrawal tax shall be the to each person specified under s. 77.82 (8). higher of the following: (d) 1. Except as provided in subd. 2., a withdrawal order is1. The amount calculated under par. (ae) or (af). sued before December 15 of any year takes effect on the January 2. The amount calculated under s. 77.10 (2) that would have 1 after the date of issuance, and a withdrawal order issued on or applied to the land on the date on which the order was issued for after December 15 of any year takes effect on the 2nd January 1 the land under s. 77.82 (8). after the date of issuance. 2. An order that is issued for a withdrawal of land that is lo(5g) ESTIMATES OF WITHDRAWAL TAX. (a) Upon the request of an owner of managed forest land, the department of revenue, cated within a proposed ferrous mining site takes effect on the with the assistance of the department, shall prepare an estimate of date the order is issued. the amount of withdrawal tax that would be assessed under sub. (e) If less than a total parcel of managed forest land is with(5) if the department were to issue an order to withdraw the land drawn, the department shall amend the order under s. 77.82 and under this section. the management plan to correct the description of the remaining (b) A request from an owner under this subsection shall be ac- land. companied by a nonrefundable fee payable to the department of (10) APPLICABLE TAXES. Chapter 70 applies to any land revenue of either $100 or the alternative nonrefundable fee calcu- withdrawn from the managed forest land program under this lated under par. (c), whichever is greater. section. (c) The alternative nonrefundable fee shall be calculated by (11) LIABILITY FOR PREVIOUS TAXES. Withdrawal of land multiplying the total number of whole and partial acres by $5. under this section does not affect the liability of the owner for (5m) WITHDRAWAL FEE. The withdrawal fee assessed by the previously levied taxes under s. 77.84. History: 1985 a. 29; 1991 a. 39; 1993 a. 16, 131; 1995 a. 27; 1999 a. 150 s. 672; department under subs. (1) (c), (2) (ac) 2., (am), and (c), (3), and 2003 a. 228; 2005 a. 64, 299; 2009 a. 186, 365; 2013 a. 20, 81; 2015 a. 358; 2017 a. (3m) shall be $300. 59; 2021 a. 230. The withdrawal provision of sub. (2) (f) is directory upon the Department of Nat(6) DETERMINATION OF STUMPAGE VALUE. In determining Resources and therefore does not require the department to withdraw the subthe stumpage value of merchantable timber for purposes of this ural ject property from the managed forest land program due to noncompliance with cersection, an estimator agreed upon by the parties or, if they cannot tification requirements. Warnecke v. Estate of Warnecke, 2006 WI App 62, 292 agree, a forester appointed by a judge of the circuit court in the Wis. 2d 438, 713 N.W.2d 109, 05-0021. county in which the land is located shall estimate the volume of 77.883 Ferrous mining. (1) The department may not issue merchantable timber on the land. The estimate obtained shall be an order of withdrawal under s. 77.88 (1) based on the cutting of final. The department shall determine the current stumpage timber or other activities on managed forest land if all of the folvalue of the merchantable timber, based on the applicable lowing requirements are met: stumpage value established under s. 77.91 (1). The owner shall (a) The cutting or activity is necessary to engage in bulk sampay the entire cost of obtaining the estimate. pling, as defined in s. 295.41 (7). (7) PAYMENT; DELINQUENCY. Taxes under sub. (5) and fees (b) The area that will be affected by the cutting or the activity under sub. (5m) are due and payable to the department on the last day of the month following the effective date of the withdrawal does not exceed 5 acres. (c) A bulk sampling plan has been filed with the department order. Amounts received shall be credited to the conservation fund. If the owner of the land fails to pay the tax or fee, the de- under s. 295.45 and all approvals that are required for bulk sampartment shall certify to the taxation district clerk the amount pling have been issued by the department. (d) The revegetation plan that is part of the bulk sampling plan due. The taxation district clerk shall enter the delinquent amount described under par. (c) includes forestry practices that will enon the property tax roll as a special charge. (8) EXCEPTION. (a) No withdrawal tax or withdrawal fee sure that the merchantable timber and other vegetation that will may be assessed against an owner who does any of the following: be cut or otherwise affected will be restored to the greatest extent 1. Transfers ownership of managed forest land for a public possible. (2) The requirement under sub. (1) (d) does not apply to manroad or railroad or utility right-of-way. aged forest land that is within a mining site described in a preap2. Transfers ownership of managed forest land for a park, recreational trail, wildlife or fish habitat area or a public forest to plication notification under s. 295.465 or in an application for a the federal government, the state or a local governmental unit, as mining permit under s. 295.58. (3) Section 77.86 (1) (c) and (d) do not apply to cutting of defined in s. 66.0131 (1) (a). 3. Transfers ownership of or leases not more than 10 acres of timber or another activity on managed forest land if all of the remanaged forest land to a county, city, village, or town for siting a quirements in sub. (1) (a) to (d) are met. History: 2013 a. 1. public safety communications tower. 4. Transfers ownership of managed forest land for a public 77.885 Withdrawal of tribal lands. Upon request of an Inpurpose to a city, village, town, or county that is a taxing jurisdic- dian tribe, the department shall order the withdrawal of land that tion, as defined under s. 70.114 (1) (f), for the land. is owned in fee that is designated as managed forest land from the (b) The department may not order withdrawal of land remain- managed forest land program. No withdrawal tax under s. 77.88 ing after a transfer of ownership is made under par. (a) or after a (5) or withdrawal fee under s. 77.88 (5m) may be assessed against 77.88
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an Indian tribe for the withdrawal of such land if all of the following apply: (1) The Indian tribe provides the department the date of the order to transfer the land to the United States to be held in trust for the tribe. (2) The tribe and the department have in effect a written agreement under which the tribe agrees that the land shall continue to be treated as managed forest land until the date on which the managed forest land order would have expired. History: 2009 a. 28.
77.89 Distribution of moneys received. (1) PAYMENT TO MUNICIPALITIES. (a) By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv), shall pay 100 percent of each payment received under s. 77.84 (3) (b) and 100 percent of each withdrawal tax payment received under s. 77.88 (7) to the treasurer of each municipality in which is located the land to which the payment applies. (b) The department shall distribute from the appropriation under s. 20.370 (2) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000 in fiscal year 2016-17 among treasurers of each municipality in which is located land subject to a managed forest land order that is designated as closed to public access under s. 77.83 (1). The department shall distribute to each municipal treasurer an amount in proportion to the number of acres of closed land in that municipality. The department shall make the payments for fiscal year 2015-16 before July 1, 2016. The department shall make the payments for fiscal year 2016-17 before July 1, 2017. (2) PAYMENT TO COUNTIES. (a) Each municipal treasurer shall pay 20 percent of each payment received under sub. (1) (a) and (b) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year. (b) The municipal treasurer shall pay 20 percent of the amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30, and shall deposit the remainder in the municipal treasury. History: 1985 a. 29; 1987 a. 378; 1991 a. 39; 1995 a. 27; 2003 a. 228, 327; 2005 a. 253, 299; 2007 a. 20; 2013 a. 81; 2015 a. 55, 358; 2017 a. 59. “Each municipality” in sub. (1) means every municipality where the property is presently located, not every municipality where the property has ever been located. When a parcel was annexed by a village and removed from the program, the village, and not the town that previously contained the parcel, was entitled to the withdrawal tax payment under sub. (1). Town of Somerset v. DNR, 2011 WI App 55, 332 Wis. 2d 777, 798 N.W.2d 282, 10-1501.
77.895 Grants for land acquisitions for outdoor activities. (1) DEFINITIONS. In this section: (b) “Land” means land in fee simple, conservation easements, and other easements in land. (c) “Local governmental unit” means a city, village, town, or county. (d) “Nonprofit conservation organization” has the meaning given in s. 23.0955 (1). (2) PROGRAM. The department shall establish and administer a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing. (3) REQUIREMENTS. The department shall promulgate rules establishing requirements for awarding grants under this section.
77.91 AND FEES The rules promulgated under this subsection shall include all of the following: (a) A requirement that the department give higher priority to counties over other grant applicants in awarding grants under this section. (b) A requirement that, in awarding grants to counties under this section, the department give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83. (c) A requirement that, in awarding grants to towns under this section, the department give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83. (d) A requirement that no grant may be awarded under this section without it being approved by the board of each county in which the land to be acquired is located. (e) Requirements concerning the use of sound forestry practices on land acquired under this section. (fm) A requirement that no more than 10 percent of grant funding available under this section may be used to acquire parcels of land that are less than 10 acres in size. (gm) A requirement that land acquired with a grant under this section be open to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping seasons. (4) USE OF LAND. Land acquired under this section may be used for purposes in addition to those specified in sub. (2) if the additional uses are compatible with the purposes specified in sub. (2). History: 2007 a. 20; 2015 a. 55.
77.90 Right to hearing. An applicant under s. 77.82 or an owner of managed forest land who is adversely affected by a decision of the department under this subchapter is entitled to a contested case hearing under ch. 227. History: 1985 a. 29; 2009 a. 365.
77.905 Procedure in forfeiture actions. The procedure in ss. 23.50 to 23.85 applies to actions to recover forfeitures brought under this subchapter. History: 1989 a. 79.
77.91 Miscellaneous provisions. (1) STUMPAGE VALUES. Each year the department shall establish reasonable stumpage values for the merchantable timber grown in the municipalities in which managed forest land is located. If the department finds that stumpage values vary in different parts of the state, it may establish different zones and specify the stumpage value for each zone. The stumpage value shall take effect on November 1 of each year. Notwithstanding s. 227.11, the department may not promulgate or have in effect rules that established stumpage values. (2) PUBLICATION OF INFORMATION. (a) The department, with the cooperation of the University of Wisconsin-Extension, shall publish and distribute information describing the managed forest land program, including the applicable taxes and penalties and the forestry and resource management practices that are acceptable as part of a management plan. (b) The department shall prepare, update annually and, by March 31 of each year, offer for sale to the public information describing the location of managed forest land designated as open under s. 77.83. (3m) REPORT TO LEGISLATURE. Beginning with calendar year 2015, the department shall calculate for each calendar year whether the amount of land exempt from penalty or tax under s. 77.10 (2) (c) or 77.88 (8) that is withdrawn during that calendar year under s. 77.10 or 77.88 exceeds 1 percent of the total amount
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 68 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES of land that is subject to contracts under subch. I or subject to or(3) “Gross tax liability” means a corporation’s tax liability ders under this subchapter on December 31 of that calendar year. under ch. 71, without regard to any tax credit. History: 1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112, 490; 1995 a. 27, 209; If the amount of withdrawn or classified land that is so exempt exa. 27; 1999 a. 9; 2001 a. 16; 2003 a. 99, 135, 255, 326; 2005 a. 74, 361, 479, ceeds 1 percent, the department shall make a report of its calcula- 1997 483; 2007 a. 20, 96; 2009 a. 2, 28, 265, 269, 295, 332; 2011 a. 32, 212; 2011 a. 260 tions to the governor and the chief clerk of each house of the leg- s. 80; 2013 a. 20. islature for distribution to the appropriate standing committees 77.93 Applicability. For the privilege of doing business in under s. 13.172 (3). this state, there is imposed an economic development surcharge (4) EXPENSES. Except as provided in sub. (5), the departon the following entities: ment’s expenses for the administration of this subchapter shall be (1) All corporations required to file a return under subch. IV paid from the appropriation under s. 20.370 (2) (mv). or V of ch. 71 that have at least $4,000,000 in gross receipts from (5) RECORDING. Each register of deeds who receives notice all activities for the taxable year except corporations that are exof an order under this subchapter shall record the action as pro- empt from taxation under s. 71.26 (1) and that have no unrelated vided under s. 59.43 (1c). The department shall pay the register business income reportable under s. 71.24 (1m). The surcharge is of deeds the fee specified under s. 59.43 (2) (ag) 1. from the ap- imposed on the tax-option corporation, not on its shareholders, propriation under s. 20.370 (2) (cr). If the amount in the appro- except that if a tax-option corporation’s surcharge is delinquent, priation under s. 20.370 (2) (cr) in any fiscal year is insufficient its shareholders are jointly and severally liable for it. to pay the full amount required under this subsection in that fiscal (4) All insurers that are required to file a return under subch. year, the department shall pay the balance from the appropriation VII of ch. 71 and that have at least $4,000,000 in gross receipts under s. 20.370 (2) (mv). from all activities for the taxable year. (6) SIGNATURES. (a) The signature of an official or an emHistory: 1989 a. 335; 1991 a. 39, 269; 1993 a. 16, 112; 1995 a. 27; 1997 a. 27; ployee of the department may be stamped, printed or otherwise 1999 a. 9; 2011 a. 32; 2013 a. 20. Cross-reference: See also s. Tax 2.32, Wis. adm. code. reproduced on an order under this subchapter after the official or This section does not violate the constitutional guaranty of equal protection. employee adopts the stamped, printed or otherwise reproduced Love, Voss & Murray v. DOR, 195 Wis. 2d 189, 536 N.W.2d 126 (Ct. App. 1995), 94-2185. signature as his or her facsimile signature. (b) The signature or the facsimile signature under par. (a) of 77.935 Single-owner entities. A single-owner entity that an official or an employee of the department meets the require- is disregarded as a separate entity under ch. 71 is disregarded as a ments under s. 706.05 (2) (a). separate entity under this subchapter. The owner of that entity (c) The requirements of s. 706.05 (2) (b) do not apply to or- shall include the information from the entity on the owner’s reders issued under this subchapter. turn under this subchapter. History: 1997 a. 27. (d) Any signature required of an official or employee of the department or a landowner under this subchapter may be satisfied 77.94 Surcharge determination. The surcharge imposed by an electronic signature, as defined in s. 137.11 (8). under s. 77.93 is an amount equal to the amount calculated by (7) CERTIFICATION GROUP OPT-IN. If the department estab- multiplying gross tax liability for the taxable year of the corporalishes a group certification program under which land designated tion by 3 percent, or in the case of a tax-option corporation an as managed forest land may be certified as meeting certain forest amount equal to the amount calculated by multiplying net income management standards, the department may enroll managed for- under s. 71.34 by 0.2 percent, up to a maximum of $9,800, or est land in the program only if the owner of the managed forest $25, whichever is greater. land affirmatively elects to have the land enrolled. History: 1989 a. 335; 1991 a. 39, 60; 1993 a. 16; 1999 a. 9; 2001 a. 16; 2013 a. (8) EMERGENCY RULES. The department may use the proce- 20; 2025 a. 137. Cross-reference: See also s. Tax 2.32, Wis. adm. code. dure under s. 227.24 to promulgate emergency rules under s. 77.82 (1) (bp) 2. f. for the period before the date on which perma- 77.95 Interest and penalties. The interest and penalty pronent rules under s. 77.82 (1) (bp) 2. f. take effect. Notwithstand- visions under ss. 71.82 (1) (a) and (b) and (2) (a) and (b), 71.83 ing s. 227.24 (1) (c) and (2), emergency rules promulgated under (1) (a) 1., 2. and 7. and (b) 1., (2) (a) 1. to 3m. and (b) 1. to 3. and this subsection remain in effect until the first day of the 25th (3) and 71.85, as they apply to the taxes under ch. 71, apply to the month beginning after the effective date of the emergency rule or surcharge under this subchapter. the date on which the permanent rules take effect, whichever is History: 1989 a. 335; 1991 a. 39; 1993 a. 16; 2011 a. 68. earlier. Notwithstanding s. 227.24 (1) (a) and (3), the department is not required to provide evidence that promulgating rules under 77.96 Administration. (1) An entity’s taxable year for the this subsection as emergency rules is necessary for the preserva- surcharge under this subchapter is the same as the entity’s taxable tion of the public peace, health, safety, or welfare and is not re- year for the taxes under ch. 71. (2) The surcharge under this subchapter is due on the date on quired to provide a finding of emergency for rules promulgated which the entity’s return under ch. 71 is due without regard to any under this subsection. extension. History: 1985 a. 29; 1987 a. 186; 1991 a. 39; 1993 a. 16; 1995 a. 27, 201, 225; 2003 a. 33; 2009 a. 365; 2013 a. 54; 2015 a. 55, 196, 358; 2017 a. 59. (3) The department of revenue shall levy, enforce and collect the surcharge under this subchapter. SUBCHAPTER VII (4) Sections 71.74 (1) to (3), (6), (7) and (9) to (15), 71.75 (1), (2), (4), (5) and (6) to (10), 71.76, 71.77, 71.78 (1) to (8), ECONOMIC DEVELOPMENT SURCHARGE 71.80 (1) (a) to (d), (3), (3m), (6), (8) to (12), (14) and (18), 71.87, 71.88, 71.89, 71.90, 71.91 and 71.93, as they apply to the 77.92 Definitions. In this subchapter: taxes under ch. 71, apply to the surcharge under this subchapter. (1m) “File” means mail or deliver a document that the de(5) Each person subject to a surcharge under s. 77.93 shall, on partment prescribes to the department or, if the department pre- or before the due date, including extensions, for filing under ch. scribes another method of submitting or another destination, use 71, file an accurate statement of its gross tax liability. Payments that other method or submit to that other destination. made after the due date under sub. (2) and on or before the due 77.91
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date under this subsection are not delinquent but are subject to interest at the rate of 12 percent per year. (5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination. (6) The department of revenue shall refer to the surcharge under this subchapter as the economic development surcharge. History: 1989 a. 335; 1991 a. 39, 269, 315; 1993 a. 16; 1997 a. 27; 1999 a. 9; 2011 a. 32; 2013 a. 20.
77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the economic development fund under s. 25.49. History: 1989 a. 335; 1991 a. 39; 2007 a. 20; 2011 a. 32.
SUBCHAPTER VIII LOCAL FOOD AND BEVERAGE TAX 77.98 Imposition. (1) A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district’s jurisdiction under s. 229.43 of all of the following: (a) Alcoholic beverages, as defined in s. 77.51 (1b), if the alcoholic beverages are for consumption on the seller’s premises. (b) Candy, as defined in s. 77.51 (1fm). (c) Prepared food, as defined in s. 77.51 (10m). (d) Soft drinks, as defined in s. 77.51 (17w). (2) The items described under sub. (1) (a) to (d) are not subject to tax if they qualify for an exemption from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a), (20n) (b) or (c), or (20r). (3) For purposes of sub. (1) (a), “premises” shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served. (4) (a) Except as provided in par. (b), the tax imposed under this section shall not be imposed on the sale of alcoholic beverages, candy, prepared food, or soft drinks sold by a person primarily engaged, as determined by the department, in the retail trade as a food and beverage store, as classified under sector 4445, subsector 445, of the North American Industry Classification System, 2017 edition, published by the U.S. office of management and budget, beginning on the first day of the calendar quarter that is at least 120 days after the date on which the bonds issued by the district under subch. II of ch. 229 during the first 60 months after April 26, 1994, and any debt issued to fund or refund those bonds, are retired. The district shall notify the department of revenue, in the manner prescribed by the department, when such bonds and debt are retired. (b) Notwithstanding par. (a), the district board may, by a majority vote of its members, reimpose the tax under this section on a person engaged in a retail trade, as described under par. (a). History: 1993 a. 263; 2009 a. 2, 330; 2015 a. 60; 2017 a. 17.
77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25 percent of the sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5 percent of the sales price. A majority of the authorized members of the district’s board may vote that, if the balance in a
77.99 AND FEES special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5 percent. The 0.5 percent rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding. History: 1993 a. 263; 2009 a. 2.
77.9815 Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year. History: 1997 a. 27.
77.982 Administration. (1) The department of revenue shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties. (2) Sections 77.51 (1f), (3pf), (9p), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.522, 77.523, 77.54 (51) and (52), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97.45 percent of the taxes collected under this subchapter for each district to that district and shall indicate to the district the taxes reported by each taxpayer in that district, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes shall first be used for the district’s debt service on its bond obligations, as described in s. 77.98 (4). After such obligations are retired, the district may use the taxes for any lawful purpose. Any district that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6). (4) Persons who are subject to the tax under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor. History: 1993 a. 263, 491; 1999 a. 9; 2003 a. 203; 2007 a. 20; 2009 a. 2, 330; 2011 a. 18, 68; 2013 a. 20; 2015 a. 60; 2019 a. 10; 2021 a. 238 s. 45.
SUBCHAPTER IX LOCAL RENTAL CAR TAX 77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district’s jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district’s special debt service reserve fund, a majority of the district’s authorized board of directors may vote to increase the tax rate under this subchapter to 4 percent. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first Janu-
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 70 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES ary 1, April 1, July 1, or October 1 following the adoption of the (fe) 5651 — Family clothing stores. resolution or tax increase. (ff) 5661 — Shoe stores. History: 1993 a. 263; 2009 a. 2. (fg) 5699 — Miscellaneous apparel and accessory stores. (g) 5812 — Eating places. 77.991 Administration. (1) The department of revenue (h) 5813 — Drinking places. shall administer the tax under this subchapter and may take any action, conduct any proceeding and impose interest and penalties. (i) 5912 — Drug stores and proprietary stores. (2) Sections 77.51 (12m), (13), (14), (14g), (15a), (15b), and (j) 5921 — Liquor stores. (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, (k) 5941 — Sporting goods stores and bicycle shops. 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, (ka) 5942 — Bookstores. 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and (kb) 5943 — Stationery stores. 77.62, as they apply to the taxes under subch. III, apply to the tax (kc) 5944 — Jewelry stores. under this subchapter. Section 77.73, as it applies to the taxes un(kd) 5945 — Hobby, toy, and game shops. der subch. V, applies to the tax under this subchapter. The renter (L) 5946 — Camera and photographic supply stores. shall collect the tax under this subchapter from the person to whom the passenger car is rented. (m) 5947 — Gift, novelty and souvenir shops. (3) From the appropriation under s. 20.835 (4) (gg), the de(ma) 5948 — Luggage and leather goods stores. partment of revenue shall distribute 97.45 percent of the taxes (mb) 5949 — Sewing, needlework, and piece goods stores. collected under this subchapter for each district to that district (mc) 5992 — Florists. and shall indicate to the district the taxes reported by each tax(md) 5993 — Tobacco stores and stands. payer in that district, no later than the end of the month following (me) 5994 — News dealers and newsstands. the end of the calendar quarter in which the amounts were col(mf) 5999 — Miscellaneous retail stores. lected. The taxes distributed shall be increased or decreased to (n) 7011 — Hotels and motels. reflect subsequent refunds, audit adjustments, and all other adjustments. Interest paid on refunds of the tax under this subchap(o) 7032 — Sporting and recreational camps. ter shall be paid from the appropriation under s. 20.835 (4) (gg) at (p) 7033 — Recreational vehicle parks and campsites. the rate under s. 77.60 (1) (a). Those taxes may be used only for (pa) 7922 — Theatrical producers (except motion picture) the district’s debt service on its bond obligations. Any district and miscellaneous theatrical services. that receives a report along with a payment under this subsection (pb) 7929 — Bands, orchestras, actors, and other entertainers is subject to the duties of confidentiality to which the department and entertainment groups. of revenue is subject under s. 77.61 (5). (q) 7948 — Racing, including track operation. (4) Persons who are subject to the tax under this subchapter (qa) 7991 — Physical fitness facilities. shall register with the department of revenue. Any person who is (r) 7992 — Public golf courses. required to register; including any person authorized to act on be(s) 7993 — Coin-operated amusement devices. half of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor. (t) 7996 — Amusement parks. History: 1993 a. 263; 1999 a. 9; 2003 a. 203; 2007 a. 20; 2009 a. 2, 330; 2011 a. (ta) 7997 — Membership sports and recreation clubs. 18, 68; 2013 a. 20; 2019 a. 10; 2021 a. 238 s. 45. (u) 7999 — Amusement and recreational services, not elsewhere classified. SUBCHAPTER X (2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1). PREMIER RESORT AREA TAXES (3) (a) Any municipality that enacted an ordinance imposing 77.994 Premier resort area tax. (1) Except as provided in the tax under sub. (1) that became effective before January 1, subs. (2) and (3), a municipality or a county all of which is in- 2000, may amend the ordinance to increase the tax rate under this cluded in a premier resort area under s. 66.1113 may, by ordi- section to 1 percent. The amended ordinance is effective on the nance, impose a tax at a rate of 0.5 percent of the sales price from dates provided under s. 77.9941 (1). the sale, license, lease, or rental in the municipality or county of (b) 1. Subject to subd. 2., any municipality that enacted an orproperty, items, goods, or services that are taxable under subch. dinance imposing the tax under sub. (1) that became effective beIII made by businesses that are classified in the standard indus- fore January 1, 2000, may amend the ordinance to increase the trial classification manual, 1987 edition, published by the U.S. tax rate under this section to a maximum of 1.25 percent. The office of management and budget, under the following industry amended ordinance is effective on the dates provided under s. numbers: 77.9941 (1). (ad) 5311 — Department stores. 2. Before an amendment to an ordinance that is described in subd. 1. may take effect, all of the following must occur: (am) 5331 — Variety stores. a. The governing body of the municipality must adopt a reso(b) 5399 — Miscellaneous general merchandise stores. lution proclaiming its intent to increase the rate of premier resort (c) 5441 — Candy, nut and confectionary stores. area tax. (d) 5451 — Dairy product stores. b. The resolution must be approved by a majority of the elec(e) 5461 — Retail bakeries. tors in the municipality voting on the resolution at a referendum, (em) 5499 — Miscellaneous food stores. to be held at the first spring primary or election or partisan pri(f) 5541 — Gasoline service stations. mary or general election following by at least 70 days the date of (fa) 5611 — Men’s and boys’ clothing and accessory stores. adoption of the resolution. (fb) 5621 — Women’s clothing stores. (4) (a) Except as provided in par. (b), no seller or certified (fc) 5632 — Women’s accessory and specialty stores. service provider, as defined in s. 77.51 (1g), is liable for the tax, (fd) 5641 — Children’s and infants’ wear stores. interest, or penalties imposed under this subchapter on a transac77.99
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
tion in which the seller or certified service provider charged and collected the incorrect amount of tax imposed under this subchapter on the sale of a product that was shipped to the purchaser’s location within a premier resort area, until such time as a database identifying the addresses subject to each premier resort area tax is available to all sellers and certified service providers. (b) The relief from liability described in par. (a) does not apply to transactions which are sourced to the seller’s place of business under s. 77.522 (1) (b) 1. History: 1997 a. 27; 1999 a. 150 s. 672; 2001 a. 30; 2005 a. 25; 2009 a. 2, 28; 2013 a. 20.
77.9941 Administration. (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance, or an amended ordinance under s. 77.994 (3), to the secretary of revenue at least 120 days before its effective date. (3) A municipality or county that imposes a tax under s. 77.994 may repeal that ordinance. A repeal is effective on December 31. The municipality or county shall deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before its effective date. (3m) (a) The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1), the department of revenue’s decision is final. (b) The department of revenue shall provide appropriate guidance regarding the application of the tax imposed under this subchapter to all persons who hold a sales tax permit issued by the department. Any retail outlet that would have been classified as a tourism related retailer under s. 77.994 (1), but for the fact that it is a retail outlet for a manufacturer or wholesaler, shall be considered a tourism related retailer for purposes of s. 77.994 (1). (4) Sections 77.72, 77.73, 77.74, 77.75, 77.76 (1), (2), and (4), 77.77 (1), 77.785 (1), and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter. (5) From the appropriation under s. 20.835 (4) (gd) the department shall distribute 97 percent of the taxes under this subchapter reported, for each municipality or county that has imposed the tax, minus the municipality’s or county’s portion of the retailers’ discounts, to the municipality or county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the “municipality’s or county’s portion of the retailers’ discount” is the amount determined by multiplying the total retailers’ discount by a fraction the numerator of which is the gross sales and use taxes payable under this subchapter and the denominator of which is the sum of the gross state sales and use taxes and the sales taxes and use taxes payable under this subchapter. The taxes under this subchapter distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the taxes under this subchapter previously distributed. Interest paid on refunds of sales and use taxes under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate paid by this state under s. 77.60 (1) (a). Any municipality or county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5) and (6). History: 1997 a. 27; 2005 a. 25; 2009 a. 2, 28; 2011 a. 68.
SUBCHAPTER XI STATE RENTAL VEHICLE FEE
77.996 AND FEES 77.995 Imposition. (1) In this section: (a) Except as provided in par. (b), “limousine” means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; and that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route. (b) “Limousine” does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in car pools or van pools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing. (2) There is imposed a fee at the rate of 5 percent of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5 percent of the sales price on the rental of limousines. History: 1997 a. 27, 237; 1999 a. 80, 83, 186; 2001 a. 105; 2005 a. 25; 2007 a. 11; 2009 a. 2.
77.9951 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties. (2) Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented. (3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor. History: 1997 a. 27; 2007 a. 20; 2009 a. 2, 28, 330; 2011 a. 18, 68; 2013 a. 20; 2019 a. 10; 2021 a. 238 s. 45.
SUBCHAPTER XII DRY CLEANING FEES 77.996 Definitions. In this subchapter: (1) “Department” means the department of revenue. (2) “Dry cleaning facility” means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities: (a) Coin-operated facilities. (b) Facilities that are located on U.S. military installations. (c) Industrial laundries. (d) Commercial laundries. (e) Linen supply facilities. (f) Facilities that are located at a prison or other penal institution.
May 22, 2026, are designated by NOTES. (Published 5-22-26)
Updated 23-24 Wis. Stats. 72 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES (g) Facilities that are located at a nonprofit hospital or at a (2) Persons who owe a fee under this section shall pay it in innonprofit health care institution. stallments on or before April 25, July 25, October 25 and January (h) Facilities that are located on property that is owned by the 25. U.S. government or by this state. (3) The department shall send to each dry cleaning facility of which the department is aware a form on which to apply for a li(i) Formal wear rental firms. (3) “Dry cleaning product” means a hazardous substance cense under this section. History: 1997 a. 27; 1999 a. 9; 2003 a. 312, 326; 2007 a. 20, 96; 2017 a. 324. used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products. 77.9962 Dry cleaning products fee. There is imposed on (4) “Formal wear” includes tuxedos, suits and dresses, but each person who sells a dry cleaning product to a dry cleaning fadoes not include costumes, table linens or household fabrics. cility a fee equal to $5 per gallon of perchloroethylene sold and (5) “Formal wear rental firm” means a facility that rents for- 75 cents per gallon of any dry cleaning product sold, other than mal wear to the general public and dry cleans only the formal perchloroethylene. The fees for the previous 3 months are due on wear that it rents to the general public. January 25, April 25, July 25, and October 25. History: 1997 a. 27; 2001 a. 16. (6) “Gross receipts” means the sales price, as defined in s.