Definitions

77.996 Definitions. In this subchapter: (1) “Department” means the department of revenue. (2) “Dry cleaning facility” means a facility that cleans ap- Updated 23-24 Wis. Stats. 72 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES parel or household fabrics for the general public using a dry turn or report. Section 77.52 (11), as it applies to revoking a cleaning product, other than the following facilities: seller’s permit, applies to revoking a license issued under this subsection. (a) Coin-operated facilities. (1m) Every person operating a dry cleaning facility shall pay (b) Facilities that are located on U.S. military installations. to the department a fee for each dry cleaning facility that the per(c) Industrial laundries. son operates. The fee shall be paid in installments, as provided in (d) Commercial laundries. sub. (2), and each installment is equal to 2.8 percent of the gross (e) Linen supply facilities. receipts from the previous 3 months from dry cleaning apparel (f) Facilities that are located at a prison or other penal and household fabrics, but not from formal wear the facility rents institution. to the general public. (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 (i) Formal wear rental firms. which the department is aware a form on which to apply for a li(3) “Dry cleaning product” means a hazardous substance cense under this section. used to clean apparel or household fabrics, except a hazardous History: 1997 a. 27; 1999 a. 9; 2003 a. 312, 326; 2007 a. 20, 96; 2017 a. 324. substance used to launder apparel or household products. (4) “Formal wear” includes tuxedos, suits and dresses, but 77.9962 Dry cleaning products fee. There is imposed on 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 for75 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. (6) “Gross receipts” means the sales price, as defined in s. History: 1997 a. 27; 2001 a. 16. 77.51 (15b), except as provided in s. 77.585 (7), of tangible personal property and taxable services sold by a dry cleaning facil- 77.9964 Administration. (1) The department shall adminity. “Gross receipts” does not include the license fee imposed un- ister the fees under this subchapter. der s. 77.9961 (1m) that is passed on to customers. (2) Except as provided in s. 77.9961 (1) (b), (d), and (e), ss. (7) “Launder” means to use water and detergent as the main 71.74 (1) to (3), (7), (9), and (10) to (12), 71.75 (1), (2), (6), (7), (9), and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to process for cleaning apparel or household fabrics. History: 1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 312; 2005 a. 253; 2009 a. 2; (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), (17), and 2013 a. 20. (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b)