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...
77.9962 - Dry cleaning products fee.

77.9962 Dry cleaning products fee. There is imposed on each person who sells a dry cleaning product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.
History: 1997 a. 27; 2001 a. 16.

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.