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.
(g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.
(h) Facilities that are located on property that is owned by the U.S. government or by this state.
(i) Formal wear rental firms.
(3) “Dry cleaning product" means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.
(4) “Formal wear" includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.
(5) “Formal wear rental firm" means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.
(6) “Gross receipts" means the sales price, as defined in s. 77.51 (15b), except as provided in s. 77.585 (7), of tangible personal property and taxable services sold by a dry cleaning facility. “Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.
(7) “Launder" means to use water and detergent as the main 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; 2013 a. 20.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
77.015 - Lands in villages included.
77.03 - Taxation of forest croplands.
77.08 - Supplemental severance tax.
77.09 - False reports, penalties.
77.10 - Withdrawal of forest croplands.
77.11 - Accounts of department of natural resources.
77.12 - Review of findings, venue.
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.
77.22 - Imposition of real estate transfer fee.
77.23 - Disposition of fees and returns.
77.255 - Exemptions from return.
77.256 - Local fees prohibited.
77.26 - Powers of investigation, additional fees, refunds, penalties.
77.27 - Penalty for falsifying value.
77.52 - Imposition of retail sales tax.
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.
77.55 - Exemptions from sales tax.
77.56 - Exemptions from use tax.
77.57 - Liability of purchaser.
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.
77.71 - Imposition of county and special district sales and use taxes.
77.77 - Transitional provisions.
77.79 - Relation to subch. III.
77.82 - Managed forest land; application.
77.83 - Closed, open and restricted areas.
77.84 - Taxation of managed forest land.
77.876 - Noncompliance assessment.
77.88 - Withdrawal; transfer of ownership; nonrenewal.
77.885 - Withdrawal of tribal lands.
77.89 - Distribution of moneys received.
77.895 - Grants for land acquisitions for outdoor activities.
77.905 - Procedure in forfeiture actions.
77.91 - Miscellaneous provisions.
77.935 - Single-owner entities.
77.94 - Surcharge determination.
77.95 - Interest and penalties.
77.994 - Premier resort area tax.