Chapter 77 — 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

77.01 Purposes. It is the intent of this subchapter to encourage a policy of protecting from destructive or premature cutting the forest growth in this state, and of reproducing and growing for the future adequate crops through sound forestry practices of forest products on lands…

77.015 Lands in villages included. Sections 77.01 to

77.02 Forest croplands. (1) PETITION. The owner of an entire quarter quarter section, fractional lot or government lot as determined by U.S. government survey plat, excluding public roads and railroad rights-of-way that may have been sold, may file with the department of natural …

77.03 Taxation of forest croplands. After the filing and recording of the order with the officers under s. 77.02 (3) the lands described therein shall be “Forest Croplands”, on which taxes shall thereafter be payable only as provided under this subchapter. The enactment of ss. 77…

77.04 Taxation. (1) TAX ROLL. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words “Forest Croplands” or the initials “F.C.L.”, which shall be a sufficient d…

77.05 State contribution. The department of natural resources shall pay before June 30 annually to the town treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for each acre of land in the town that is described as forest croplands under this subchapter. History:…

77.06 Forestation. (1) CUTTING TIMBER REGULATED. (a) No person shall cut any merchantable wood products on any forest croplands where the forest crop taxes are delinquent nor until 30 days after the owner has filed with the department of natural resources a notice of intention to…

77.08 Supplemental severance tax. At any time within forest croplands may elect to withdraw all or any of such lands one year after any cutting should have been reported, the depart- from under this subchapter, by filing with the department of natument of natural resources after …

77.09 False reports, penalties. (1) Any person who fails 2. The amount of the tax shall be determined by the depart77.06 May 22, 2026, are designated by NOTES. (Published 5-22-26) 5 Updated 23-24 Wis. Stats. SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES ment of revenue a…

77.10 Withdrawal of forest croplands. (1) INVESTIGAfull-time profession of managing forests, including timber harTIONS, CANCELLATIONS, CONVEYANCES. (a) The department of vesting, wildlife management, water quality, and recreation to natural resources shall on the application of t…

77.105 Ferrous mining. (1) The department may not issue an order of withdrawal under s. 77.10 (1) based on the cutting of timber or other forest crops or other activities on forest cropland if all of the following requirements are met: (a) The cutting or activity is necessary to …

77.11 Accounts of department of natural resources. The department of natural resources shall keep a set of forest croplands books in which shall always appear as to each description in each town containing any forest croplands, the amount of taxes paid by the state to the town an…

77.12 Review of findings, venue. Any finding of fact made under this subchapter after due notice and hearing is final SUBCHAPTER II REAL ESTATE TRANSFER FEE

77.125 Signatures. (1) The signature of an official or an employee of the department of natural resources may be stamped, printed, or otherwise reproduced on an order under ss. 77.01 to 77.14 after the official or employee adopts the stamped, printed, or otherwise reproduced sign…

77.13 Termination of forest croplands program. (1) On and after July 20, 1985, no person may petition the department of natural resources requesting it to approve any land as forest croplands under this subchapter. (2) On and after January 1, 1986, the department of natural resou…

77.14 shall apply to villages for the same purposes as specified in s. 77.01 and where in such sections the words “town” or “towns” appear they shall be substituted, for the purposes of this section, by the words “village” or “villages,” respectively. History: 1981 c. 390.

77.17 Contracts for land in the lower Wisconsin state riverway. An owner of timber that is exempt under s. 30.44 (3) (c) 1. shall comply with a rule regulating timber cutting and harvesting promulgated under s. 30.42 (1) (d): (1) If the rule is not inconsistent with the contract …

77.21 Definitions. In this subchapter: (1) “Conveyance” includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee’s interest therein, including instruments that are evidence of a sale of time-share …

77.22 Imposition of real estate transfer fee. (1) There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter. In regard to land con…

77.23 Disposition of fees and returns. On or before the (b) In case of a gift, or any deed of nominal consideration or 15th day of each month the register shall submit to the county any exchange of properties, the estimated price the property treasurer transfer fees collected tog…

77.24 Division of fee. Twenty percent of all fees collected under this subchapter shall be retained by the county and the balance shall be transmitted to the state. Remittances shall be made monthly by the county treasurers to the department of revenue by the 15th day of the mont…

77.25 Exemptions from fee. The fees imposed by this subchapter do not apply to a conveyance: (1) Prior to October 1, 1969. (2) From the United States or from this state or from any instrumentality, agency or subdivision of either. (2g) By gift, to the United States or to this sta…

77.255 Exemptions from return. No return is required with respect to a conveyance exempt under s. 77.25 (1) or (10m). History: 1983 a. 27; 1987 a. 27; 1991 a. 39; 2015 a. 145, 216; 2017 a. 365.

77.256 Local fees prohibited. (1) No city, village, town, or county may impose a fee on a conveyance that is exempt from the real estate transfer fee under s. 77.25. (2) If a city, village, town, or county has an ordinance in effect on February 6, 2016, that is inconsistent with …

77.26 Powers of investigation, additional fees, refunds, penalties. (1) The department of revenue may examine any records of any party to a conveyance to determine the real estate transfer fee due and the accuracy of the return submitted. (2) If the department of revenue determin…

77.265 Confidentiality. Grantor and grantee social security numbers and grantor and grantee telephone numbers from real May 22, 2026, are designated by NOTES. (Published 5-22-26) Updated 23-24 Wis. Stats. 8 SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES AND FEES estate tr…

77.27 Penalty for falsifying value. Any person who intenfor small molecule pharmaceutical development, or transform bitionally falsifies value on a return required to be filed under this ological systems into useful processes and products. subchapter may for each such offense be …

77.29 Fee for recording. In any county in which the regis- into useful processes and products. ter of deeds is compensated on a fee basis, the county shall pay (1f) “Bundled transaction” means the retail sale of 2 or more the register of deeds an additional amount equal to 25 per…

77.51 (15b), except as provided in s. 77.585 (7), of tangible per77.9964 Administration. (1) The department shall adminsonal property and taxable services sold by a dry cleaning facilister the fees under this subchapter. ity. “Gross receipts” does not include the license fee impo…

77.52 (1) (b), (c), or (d) that is exempt from the taxes imposed under this subchapter, if the transaction includes food and food ingredients, drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies and if the seller’s purchase pric…

77.522 for the entire current calendar year. cludes any of the following: (c) If an out-of-state retailer’s annual gross sales into this state (a) Any retailer owning any real property in this state. are $100,000 or less in the previous calendar year, the retailer is (ab) Any ret…

77.523 Liability of marketplace providers, retailers, the extent to which the seller’s transactions are being processed and marketplace sellers. (1) A marketplace provider shall by the certified service provider. collect and remit tax on a sale facilitated on behalf of a market(4…

77.524 Seller and 3rd-party liability. (1) In this section: (ag) “Agent” means a person appointed by a seller to represent the seller before the states that are signatories to the agreement, as defined in s. 77.65 (2) (a). (am) “Certified automated system” means software that is …

77.525 Reduction to prevent double taxation. Any person who is subject to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted t…

77.53 Imposition of use tax. (1) Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5 percent of the purchase price of those services; on the s…

77.535 Increases; building materials. Increases in the rates of the taxes under this subchapter do not apply to building materials purchased by persons engaged in constructing, altering, repairing or improving real estate for others when the materials so purchased by those person…

77.54 General exemptions. There are exempted from the taxes imposed by this subchapter: (1) The sales price from the sale of and the storage, use or other consumption in this state of tangible personal property, and items and property under s. 77.52 (1) (b) and (c), and services …

77.56 Exemptions from use tax. (1) The storage, use or other consumption in this state of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), the sales price from the sale of which is reported to the department in the measure of the sa…

77.57 Liability of purchaser. If a purchaser certifies in writing to a seller that the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) purchased will be used in a manner or for a purpose entitling the seller to regard the sales price fr…

77.58 Returns and payments. (1) The taxes imposed by this subchapter for each calendar quarter are due and payable on the last day of the month next succeeding the calendar quarter for which imposed except that: (a) If the amount of tax for any calendar quarter exceeds $1,200, th…

77.585 Return adjustments. (1) (a) In this subsection, “bad debt” means the portion of the sales price or purchase price that the seller has previously reported as taxable under this subchapter, and for which the seller has paid the tax, and that the seller may claim as a deducti…

77.59 Deficiency and refund determinations. (1) The department may, by office audit, determine the tax required to be paid to the state or the refund due to any person pursuant to this subchapter. The determination may be made upon the basis of the facts contained in the return b…

77.61 Administrative provisions. (1) (a) No motor vehi- place, disregard tax amounts of less than 0.5 cent, and consider cle, boat, snowmobile, recreational vehicle, as defined in s. tax amounts of at least 0.5 cent but less than 1 cent to be an addi340.01 (48r), trailer, semitra…

77.62 Collection of delinquent sales and use taxes. The department of revenue may exercise the powers vested in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (7), 71.92 and 73.0301 in connection with collection of delinquent sales and use taxes including, without…

77.63 Collection compensation. The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into jointly with other states as a …

77.65 Uniform sales and use tax administration. (1) jurisdictions. SHORT TITLE. This section shall be known as the “Uniform Sales (j) Restrict the frequency of changes in any local sales and use and Use Tax Administration Act.” tax rates and provide notice of any such changes. (2…

77.66 Certification for collection of sales and use tax. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make sales of tangible personal propert…