Section Tax 11.001 - Forward and definitions(1) APPLICABILITY. Chapter Tax 11 is applicable to the state sales and use taxes imposed under subch. III of ch. 77, Stats., and is also applicable to the county sales and use taxes authorized under subch. V of ch. 77, Stats.(2) DEFINITIONS. In this chapter, unless otherwise specified:(a) "Consumers" means persons who purchase and use tangible personal property or items, property, or goods under s. 77.52(1) (b), (c), or (d), Stats.(am) "County tax" means the sales and use tax that is authorized under subch. V of ch. 77, Stats.(b) "Department" means the Wisconsin department of revenue.(bc) "Goods under s. 77.52(1) (d), Stats." means specified digital goods and additional digital goods that are sold, leased, licensed, or rented on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.(bg) "Items, property, or goods under s. 77.52(1) (b), (c), or (d), Stats." means "items under s. 77.52(1) (b), Stats." as defined in par. (bn), "property under s. 77.52(1) (c), Stats." as defined in par. (br), and "goods under s. 77.52(1) (d), Stats." as defined in par. (bc).(bn) "Items under s. 77.52(1) (b), Stats." means coins and stamps of the United States that are sold, licensed, leased, rented, or traded as collector's items above their face value.(br) "Property under s. 77.52(1) (c), Stats." means leased property that is affixed to real property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement, unless the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.(c) "Retailer" has the meaning in s. 77.51(13), Stats.(e) "Tax" means the Wisconsin sales or use taxes in effect under ss. 77.52(1) and (2) and 77.53(1), Stats. "Tax" also includes the county tax imposed under s. 77.71, Stats.(f) "Taxable" and similar terms including "subject to the tax" and "tax applies" mean either of the following: 1. The sales tax applies to a sale of tangible personal property, items, property, or goods under s. 77.52(1) (b), (c), or (d), Stats., or services, measured by the sales price from the sale.2. The use tax applies to the storage, use, or other consumption of tangible personal property, items, property, or goods under s. 77.52(1) (b), (c), or (d), Stats., or services sold, measured by the purchase price.(3) RETAILERS AND RETAIL SALES. (a) Retailers shall comply with all requirements imposed upon them, including all of the following: 1. Obtaining a seller's permit for each place of business in this state.2. Filing tax returns and paying tax.3. Collecting use tax when applicable and remitting the tax with returns.4. Keeping proper records. Note: See s. Tax 11.92 regarding proper record keeping.
(b) Sales to consumers are retail sales to which either the sales tax or the use tax applies. Note: Section Tax 11.001 interprets subchs. III and V of ch. 77, Stats.
Wis. Admin. Code Department of Revenue § Tax 11.001
Cr. Register, January, 1978, No. 265, eff. 2-1-78; am. (12), Register, January, 1983, No. 325, eff. 2-1-83; emerg. am. (intro.), eff. 3-24-86; am. (intro.), Register, October, 1986, No. 370, eff. 11-1-86; renum. (3), (5), (8), (12) and (13) to be (1) to (5), am. (3) (d), Register, June, 1991, No. 426, eff. 7-1-91; am. (intro), renum. (4) to (5), cr. (4) and (6), r. (5), Register, October, 1997, No. 502, eff. 11-1-97; CR 02-128: renum. (intro.), (1), (2), (3) (intro.) and (a) to (d), (4) (5) and (6) (intro.), (a) and (b) to be (1), (2) (a), (b) and (c), (3) (a) 1. to 4. and (2) (d), (e) and (f) (intro.), 1. and 2., am. (1), (2) (a) and (c), (3) (a) 1. to 3. and (2) (d) and (e), cr. (2) (intro.), (a) (intro.) and (b), Register July 2003 No. 571, eff. 8-1-03; EmR0924: emerg. am. (1), (2) (a), (e), (f) 1. and 2., cr. (2) (am), (bc), (bg), (bn), (br), and bw), eff. 10-1-09; CR 09-090: am. (1), (2) (a), (e), (f) 1. and 2., cr. (2) (am), (bc), (bg), (bn), (br), and (bw) Register May 2010 No. 653, eff. 6-1-10; CR 12-014: am. (1), r. (2) (bw), am. (2) (e) Register August 2012 No. 680, eff. 9-1-12.Amended by, CR 22-044: am. (1), r. (2) (d), am. (2) (e) Register June 2023 No. 810, eff. 7/1/2023The change of the term "gross receipts" to "sales price" and the separate impositions of tax on coins and stamps sold above face value under s. 77.52(1) (b), Stats., certain leased property affixed to real property under s. 77.52(1) (c), Stats., and digital goods under s. 77.52(1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2. The regional transit authority taxes were authorized by 2009 Wis. Act 28 and repealed by 2011 Wis. Act 32.