Code · Wisconsin · 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

77.66 Certification for collection of sales and use tax.

98 words·~1 min read·/wi/chapter-77/77-66

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 property, or items, property, or goods under s. 77.52

(b),

(c), or

(d), and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.