(1)
(a) The department of revenue may enter into agreements with out-of-state direct marketers to collect the sales tax and the use tax imposed under this subchapter at the rate imposed under this subchapter plus the rate imposed under subch. V . An out-of-state direct marketer that collects the sales tax and the use tax under this section may retain 5% of the first $1,000,000 of the taxes collected in a year and 6% of the taxes collected in excess of $1,000,000 in a year. This section does not apply to an out-of-state direct marketer who is required to collect the sales tax and the use tax imposed under this subchapter and under subch. V .
(b) Sections 77.58 , 77.59 and 77.60 , as they apply to the taxes imposed under this subchapter, apply to agreements under this section, except that the department of revenue may negotiate payment schedules and audit procedures with out-of-state direct marketers. The retailer's discount under s. 77.61 (4) (c) does not apply to agreements under this section.
(2) Annually, by July 31, the department of revenue shall certify to the department of health and family services an amount equal to one-eleventh of the taxes collected under sub. (1) for grants to counties under s. 46.513 .