Duties of retailers

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