Wis. Stat. § 77.63
Collection compensation
Redline — January 1, 2003 → current.View current text →
Current — January 1, 2009
As of January 1, 2003
(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 .
The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into jointly with other states as a member state of the streamlined sales tax governing board pursuant to the agreement, as defined in s. 77.65 (2) (a) :
(1) A certified service provider.
(2) A seller that uses a certified automated system, as defined in s. 77.524 (1) (am) .
(3) A seller that sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) , or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a) ; that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) , or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a) . For purposes of this subsection, "seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) , or taxable services.
Official source: Wisconsin State Legislature. Reproduced from public-domain Wisconsin statutes; confirm against the official source for the current text. Not legal advice.