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 Updated 23-24 Wis. Stats. 58 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES state unless the registrant files a sales and use tax report and pays in section 501 (c) (3) of the Internal Revenue Code and is exempt the county tax, municipal tax, and special district tax at the time from federal income tax under section 501 (a) of the Internal of registering or titling to the state agency that registers or titles Revenue Code. the property. That state agency shall transmit those tax revenues (5m) “Proposed ferrous mining site” means a proposed minto the department of revenue. ing site, as described under s. 295.46 (1), for which the person History: 1985 a. 41; 1995 a. 56; 2007 a. 11; 2009 a. 28; 2011 a. 32, 208; 2017 a. proposing to engage in ferrous mining has provided preapplica59; 2023 a. 12. tion notification under s. 295.465.