Wisconsin Statutes & Annotations
Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premie...
77.77 - Transitional provisions.

77.77 Transitional provisions.
(1)
(a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.
(b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d) is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.
(3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.
History: 1985 a. 41; 1995 a. 56; 2009 a. 2, 28; 2011 a. 32.

Structure Wisconsin Statutes & Annotations

Wisconsin Statutes & Annotations

Chapter 77 - Taxation of forest croplands; real estate transfer fees; sales and use taxes; county and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premie...

77.01 - Purposes.

77.015 - Lands in villages included.

77.02 - Forest croplands.

77.03 - Taxation of forest croplands.

77.04 - Taxation.

77.05 - State contribution.

77.06 - Forestation.

77.08 - Supplemental severance tax.

77.09 - False reports, penalties.

77.10 - Withdrawal of forest croplands.

77.105 - Ferrous mining.

77.11 - Accounts of department of natural resources.

77.12 - Review of findings, venue.

77.125 - Signatures.

77.13 - Termination of forest croplands program.

77.14 - Forest croplands information, protection, appropriation.

77.17 - Contracts for land in the lower Wisconsin state riverway.

77.21 - Definitions.

77.22 - Imposition of real estate transfer fee.

77.23 - Disposition of fees and returns.

77.24 - Division of fee.

77.25 - Exemptions from fee.

77.255 - Exemptions from return.

77.256 - Local fees prohibited.

77.26 - Powers of investigation, additional fees, refunds, penalties.

77.265 - Confidentiality.

77.27 - Penalty for falsifying value.

77.29 - Fee for recording.

77.30 - Rules.

77.51 - Definitions.

77.52 - Imposition of retail sales tax.

77.522 - Sourcing.

77.523 - Liability of marketplace providers, retailers, and marketplace sellers.

77.524 - Seller and 3rd-party liability.

77.525 - Reduction to prevent double taxation.

77.53 - Imposition of use tax.

77.535 - Increases; building materials.

77.54 - General exemptions.

77.55 - Exemptions from sales tax.

77.56 - Exemptions from use tax.

77.57 - Liability of purchaser.

77.58 - Returns and payments.

77.585 - Return adjustments.

77.59 - Deficiency and refund determinations.

77.60 - Interest and penalties.

77.61 - Administrative provisions.

77.62 - Collection of delinquent sales and use taxes.

77.63 - Collection compensation.

77.65 - Uniform sales and use tax administration.

77.66 - Certification for collection of sales and use tax.

77.67 - Amnesty for new registrants.

77.68 - Qualified child sales and use tax rebate for 2018.

77.70 - Adoption by county ordinance.

77.705 - Adoption by resolution; baseball park district.

77.706 - Adoption by resolution; football stadium district.

77.707 - Sunset.

77.71 - Imposition of county and special district sales and use taxes.

77.72 - General rule.

77.73 - Jurisdiction to tax.

77.74 - Seller permits.

77.75 - Reports.

77.76 - Administration.

77.77 - Transitional provisions.

77.78 - Registration.

77.785 - Duties of retailers.

77.79 - Relation to subch. III.

77.80 - Purpose.

77.81 - Definitions.

77.82 - Managed forest land; application.

77.83 - Closed, open and restricted areas.

77.84 - Taxation of managed forest land.

77.85 - State contribution.

77.86 - Forestry practices.

77.875 - Grazing restricted.

77.876 - Noncompliance assessment.

77.88 - Withdrawal; transfer of ownership; nonrenewal.

77.883 - Ferrous mining.

77.885 - Withdrawal of tribal lands.

77.89 - Distribution of moneys received.

77.895 - Grants for land acquisitions for outdoor activities.

77.90 - Right to hearing.

77.905 - Procedure in forfeiture actions.

77.91 - Miscellaneous provisions.

77.92 - Definitions.

77.93 - Applicability.

77.935 - Single-owner entities.

77.94 - Surcharge determination.

77.95 - Interest and penalties.

77.96 - Administration.

77.97 - Use of revenue.

77.98 - Imposition.

77.981 - Rate.

77.9815 - Exemption.

77.982 - Administration.

77.99 - Imposition.

77.991 - Administration.

77.994 - Premier resort area tax.

77.9941 - Administration.

77.995 - Imposition.

77.9951 - Administration.

77.996 - Definitions.

77.9961 - License and fee.

77.9962 - Dry cleaning products fee.

77.9964 - Administration.

77.9965 - Sunset.