Definitions

Wis. Stat. § 77.996, under TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES;SALES AND USE TAXES; COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; ELECTRIC VEHICLE CHARGING TAX.

Wis. Stat. § 77.996

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. Updated 23-24 Wis. Stats. 72 (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.