Wisconsin Statutes & Annotations
Chapter 83 - County highways.
83.018 - Road supplies; committee may sell to municipalities.

83.018 Road supplies; committee may sell to municipalities. The county highway committee is authorized to sell road building and maintenance supplies on open account to any city, village, town or school district within the county; and any such city, village, town or school district is authorized to purchase such supplies.
It is permissible for a county highway department to sell road sand or salt to municipalities, either for their own use or for resale, if, in good faith, county officials believe that the purchaser does not intend to resell the sand or salt for a private purpose. OAG 2-01. But see OAG 1-20.
This section does not address the ability to lease gravel rights on county land. OAG 1-20.