Note: Section Tax 11.92 interprets ss. 77.52(13), 77.54(9a) and (9g), 77.58(6m), 77.60(8), 77.61(4) (a) and (9), and 77.75, Stats.
Wis. Admin. Code Department of Revenue Tax 11.92
The interpretations in this s. Tax 11.92 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The 25% penalty in sub. (7) became effective July 20, 1985, pursuant to 1985 Wis. Act 29; and (b) The 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.