https://library.partnertax.ai/us-wi/stat/ 2026-05-12 https://library.partnertax.ai/us-wi/stat/77.04 1971 c. 215 ; 1985 a. 332 s. 251 (2) . 77.01 Cross-reference Cross-reference: See also ch. NR 302.03, Wis. adm. code. 77.01 Annotation Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134. https://library.partnertax.ai/us-wi/stat/77.05 1981 c. 390 . https://library.partnertax.ai/us-wi/stat/77.06 1981 c. 390 . https://library.partnertax.ai/us-wi/stat/77.08 1971 c. 215 ; 1975 c. 45 ; 1977 c. 29 s. 1647 (2) ; 1977 c. 418 ; 1983 a. 275 s. 15 (3) ; 1985 a. 332 s. 251 (2) ; 1989 a. 56 s. 258 ; 1991 a. 316 ; 1993 a. 301 ; 1995 a. 201 ; 2009 a. 28 . 77.02 Annotation In order to be eligible for entry under the forest crop law the lands must be continuous or contiguous and 40 or more acres in size. 58 Atty. Gen. 8. https://library.partnertax.ai/us-wi/stat/77.09 1971 c. 215 ; 1975 c. 45 ; 1977 c. 29 s. 1647 (2) ; 1977 c. 418 ; 1983 a. 275 s. 15 (3) ; 1985 a. 332 s. 251 (2) ; 1989 a. 56 s. 258 ; 1991 a. 316 ; 1993 a. 301 ; 1995 a. 201 ; 2009 a. 28 . 77.02 Annotation In order to be eligible for entry under the forest crop law the lands must be continuous or contiguous and 40 or more acres in size. 58 Atty. Gen. 8. https://library.partnertax.ai/us-wi/stat/77.10 1971 c. 215 ; 1975 c. 39 , 211 ; 1977 c. 418 ; 1981 c. 20 , 167 , 391 ; 1983 a. 275 s. 15 (8) ; 1983 a. 405 , 538 ; 1985 a. 332 s. 251 (2) ; 1987 a. 378 ; 2003 a. 33 ; 2009 a. 28 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/77.11 1971 c. 215 ; 1977 c. 29 , 224 ; 2009 a. 365 ; 2015 a. 55 , 358 . https://library.partnertax.ai/us-wi/stat/77.12 1971 c. 215 ; 1977 c. 29 , 224 ; 2009 a. 365 ; 2015 a. 55 , 358 . https://library.partnertax.ai/us-wi/stat/77.13 1971 c. 215 ; 1975 c. 39 s. 734 ; 1977 c. 29 , 201 , 447 ; 1979 c. 110 s. 60 (13) ; 1983 a. 275 s. 15 (3) ; 1985 a. 332 s. 251 (2) ; 1987 a. 399 ; 1989 a. 79 ; 1991 a. 39 , 316 ; 1993 a. 301 ; 1999 a. 150 s. 672 ; 2015 a. 358 . https://library.partnertax.ai/us-wi/stat/77.14 1971 c. 215 ; 1975 c. 39 s. 734 ; 1977 c. 29 , 201 , 447 ; 1979 c. 110 s. 60 (13) ; 1983 a. 275 s. 15 (3) ; 1985 a. 332 s. 251 (2) ; 1987 a. 399 ; 1989 a. 79 ; 1991 a. 39 , 316 ; 1993 a. 301 ; 1999 a. 150 s. 672 ; 2015 a. 358 . https://library.partnertax.ai/us-wi/stat/77.015 1971 c. 215 ; 1985 a. 332 s. 251 (2) . 77.01 Cross-reference Cross-reference: See also ch. NR 302.03, Wis. adm. code. 77.01 Annotation Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134. https://library.partnertax.ai/us-wi/stat/77.17 1971 c. 215 ; 1975 c. 39 s. 734 ; 1977 c. 29 , 201 , 447 ; 1979 c. 110 s. 60 (13) ; 1983 a. 275 s. 15 (3) ; 1985 a. 332 s. 251 (2) ; 1987 a. 399 ; 1989 a. 79 ; 1991 a. 39 , 316 ; 1993 a. 301 ; 1999 a. 150 s. 672 ; 2015 a. 358 . https://library.partnertax.ai/us-wi/stat/77.21 2013 a. 1 . https://library.partnertax.ai/us-wi/stat/77.22 2009 a. 365 . https://library.partnertax.ai/us-wi/stat/77.23 1989 a. 31 ; 2013 a. 54 . subch. II of ch. 77 SUBCHAPTER II REAL ESTATE TRANSFER FEE 77.21 77.21 Definitions. In this subchapter: 77.21(1) (1) “Conveyance” includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee’s interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02 (32) , and including leases for at least 99 years but excluding leases for less than 9 https://library.partnertax.ai/us-wi/stat/77.24 1989 a. 31 ; 2013 a. 54 . subch. II of ch. 77 SUBCHAPTER II REAL ESTATE TRANSFER FEE 77.21 77.21 Definitions. In this subchapter: 77.21(1) (1) “Conveyance” includes deeds and other instruments for the passage of ownership interests in real estate, including contracts and assignments of a vendee’s interest therein, including instruments that are evidence of a sale of time-share property, as defined in s. 707.02 (32) , and including leases for at least 99 years but excluding leases for less than 9 https://library.partnertax.ai/us-wi/stat/77.25 1971 c. 150 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 112 ; 1999 a. 9 ; 2001 a. 44 ; 2015 a. 295 . 77.21 Cross-reference Cross-reference: See also ch. Tax 15 , Wis. adm. code. 77.21 Annotation A memorandum announcing a reorganization of a land-owning partnership into a limited liability company (LLC) and that the LLC was now the owner of the real estate was a document intended to transfer title to real estate. The receipt by members of ownership interests in the LLC was for value so that there was a https://library.partnertax.ai/us-wi/stat/77.26 1971 c. 150 ; 1985 a. 39 ; 1987 a. 27 ; 1991 a. 39 , 202 , 269 ; 1993 a. 112 , 263 , 307 ; 1995 a. 458 ; 1997 a. 140 ; 1999 a. 9 , 162 ; 2001 a. 44 ; 2005 a. 206 ; 2009 a. 28 ; 2013 a. 66 , 272 ; 2015 a. 295 ; 2019 a. 9 ; 2021 a. 258 ; 2025 a. 38 . 77.25 Annotation Corporate stock constitutes “actual consideration” under sub. (9). Gottfried, Inc. v. DOR, 145 Wis. 2d 715 , 429 N.W.2d 508 (Ct. App. 1988). 77.25 Annotation A principal/agent relationship for purposes of sub. (9) must be examined as https://library.partnertax.ai/us-wi/stat/77.27 1983 a. 27 ; 1987 a. 27 ; 1991 a. 39 ; 2015 a. 145 , 216 ; 2017 a. 365 . https://library.partnertax.ai/us-wi/stat/77.29 1983 a. 27 ; 1987 a. 27 ; 1991 a. 39 ; 2015 a. 145 , 216 ; 2017 a. 365 . https://library.partnertax.ai/us-wi/stat/77.30 2015 a. 145 . https://library.partnertax.ai/us-wi/stat/77.51 1983 a. 27 ; 1991 a. 39 . https://library.partnertax.ai/us-wi/stat/77.52 1973 c. 333 ; 1975 c. 39 , 41 , 99 , 224 ; 1975 c. 413 s. 18 ; 1977 c. 29 , 418 ; 1979 c. 1 ss. 57 to 59 , 61 , 62 ; 1979 c. 174 ; 1981 c. 20 ; 1981 c. 79 s. 17 ; 1983 a. 23 , 27 ; 1983 a. 189 ss. 92 to 108 , 329 (12) ; 1983 a. 510 , 538 ; 1983 a. 544 ss. 13 to 46 , 47 (1) (b) ; 1985 a. 29 , 332 ; 1987 a. 27 , 399 ; 1989 a. 31 , 335 , 336 ; 1991 a. 39 , 269 , 316 ; 1993 a. 16 , 112 , 184 ; 1997 a. 27 , 237 ; 1999 a. 9 , 83 ; 2001 a. 45 , 102 ; 2003 a. 48 ; 2005 a. 25 , 327 , 441 , 479 ; 2007 a. https://library.partnertax.ai/us-wi/stat/77.53 2009 a. 2 , 28 , 276 , 330 ; 2013 a. 20 ; 2017 a. 59 . https://library.partnertax.ai/us-wi/stat/77.54 1971 c. 125 , 211 ; 1977 c. 29 , 418 ; 1979 c. 1 , 174 ; 1981 c. 317 ; 1983 a. 2 ; 1985 a. 29 ; 1987 a. 27 , 268 , 399 ; 1991 a. 39 , 316 ; 1993 a. 16 , 112 ; 1995 a. 27 , 209 ; 1997 a. 27 , 41 , 237 ; 1999 a. 31 ; 2001 a. 109 ; 2003 a. 321 ; 2005 a. 441 ; 2007 a. 11 , 20 ; 2009 a. 2 , 28 , 276 , 330 ; 2011 a. 208 ; 2013 a. 20 ; 2015 a. 84 ; 2017 a. 59 , 367 ; 2021 a. 238 s. 45 ; 2023 a. 121 , 138 , 141 ; s. 13.92 (1) (bm) 2.; s. 13.92 (2) (i); s. 35.17 correction in (10). 77.53 Annotation For a https://library.partnertax.ai/us-wi/stat/77.55 1971 c. 64 , 154 , 215 , 311 ; 1973 c. 90 , 156 , 240 ; 1975 c. 39 , 96 , 102 , 146 , 200 ; 1977 c. 29 ; 1977 c. 83 ss. 13 , 26 ; 1977 c. 250 , 368 , 418 ; 1979 c. 1 , 34 , 87 , 174 ; 1981 c. 20 ; 1981 c. 79 s. 18 ; 1981 c. 96 s. 67 ; 1981 c. 264 ; 1981 c. 282 s. 47 ; 1981 c. 317 ; 1983 a. 27 ss. 1284d to 1284np , 2202 (38) ; 1983 a. 189 ss. 101 , 106 , 329 (5) , (12), (13); 1983 a. 192 , 287 , 405 , 426 , 498 , 510 , 538 , 544 ; 1985 a. 29 , 149 , 332 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1987 a. https://library.partnertax.ai/us-wi/stat/77.56 1971 c. 64 , 154 , 215 , 311 ; 1973 c. 90 , 156 , 240 ; 1975 c. 39 , 96 , 102 , 146 , 200 ; 1977 c. 29 ; 1977 c. 83 ss. 13 , 26 ; 1977 c. 250 , 368 , 418 ; 1979 c. 1 , 34 , 87 , 174 ; 1981 c. 20 ; 1981 c. 79 s. 18 ; 1981 c. 96 s. 67 ; 1981 c. 264 ; 1981 c. 282 s. 47 ; 1981 c. 317 ; 1983 a. 27 ss. 1284d to 1284np , 2202 (38) ; 1983 a. 189 ss. 101 , 106 , 329 (5) , (12), (13); 1983 a. 192 , 287 , 405 , 426 , 498 , 510 , 538 , 544 ; 1985 a. 29 , 149 , 332 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1987 a. https://library.partnertax.ai/us-wi/stat/77.57 1985 a. 29 ; 1999 a. 83 ; 2009 a. 2 , 28 . https://library.partnertax.ai/us-wi/stat/77.58 1985 a. 29 ; 1999 a. 83 ; 2009 a. 2 , 28 . https://library.partnertax.ai/us-wi/stat/77.59 2009 a. 2 ss. 473 , 474 , 492 ; 2009 a. 28 , 330 ; 2013 a. 20 , 229 ; 2015 a. 55 ss. 4750 , 9437 (2L) ; 2015 a. 191 ; 2017 a. 59 ss. 2265 , 9438 (2) ; 2019 a. 10 ; 2023 a. 138 . https://library.partnertax.ai/us-wi/stat/77.60 1975 c. 186 ; 1979 c. 174 , 203 , 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1985 a. 261 ss. 13g , 13m , 13t ; 1987 a. 312 s. 17 ; 1991 a. 39 , 269 ; 1993 a. 308 , 437 ; 1995 a. 404 ; 2003 a. 33 ; 2005 a. 49 ; 2007 a. 20 ; 2009 a. 2 ss. 386 , 493 to 498 ; 2009 a. 28 , 330 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 59 , 324 . 77.59 Annotation A “spot check” by the Department of Revenue of a taxpayer’s records for a single month was a “field audit” under sub. (2) covering that period only. DOR v https://library.partnertax.ai/us-wi/stat/77.61 1975 c. 39 , 186 ; 1979 c. 110 s. 60 (13) ; 1979 c. 221 , 230 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1991 a. 39 , 269 , 316 ; 1993 a. 16 , 112 , 408 , 437 ; 1995 a. 27 , 428 ; 1997 a. 237 , 314 ; 1999 a. 9 ; 2009 a. 2 ; 2011 a. 68 ; 2013 a. 20 . 77.60 Annotation The petitioner did not identify an equal protection problem when arguing that the absence of a limitations period in sub. (9), when compared with the general four-year limitations period applicable to liability under s. 7 https://library.partnertax.ai/us-wi/stat/77.62 1971 c. 125 ; 1975 c. 186 , 224 ; 1977 c. 29 , 200 , 418 ; 1979 c. 89 , 125 , 174 ; 1981 c. 20 ; 1983 a. 189 s. 329 (12) ; 1983 a. 405 ; 1983 a. 544 s. 47 (1) ; 1985 a. 29 , 41 ; 1987 a. 27 , 92 , 119 , 246 ; 1989 a. 31 , 122 , 359 ; 1991 a. 39 , 269 , 316 ; 1993 a. 205 , 399 ; 1995 a. 27 , 233 , 280 ; 1997 a. 27 , 191 , 237 ; 1999 a. 83 ; 2001 a. 44 , 103 ; 2005 a. 25 , 49 ; 2007 a. 11 , 20 ; 2009 a. 2 , 28 , 276 ; 2011 a. 68 , 208 ; 2015 a. 170 ; 2015 a. 197 s. 51 ; 2015 a. 216 , 218 , 295 ; 2 https://library.partnertax.ai/us-wi/stat/77.63 1971 c. 125 ; 1975 c. 186 , 224 ; 1977 c. 29 , 200 , 418 ; 1979 c. 89 , 125 , 174 ; 1981 c. 20 ; 1983 a. 189 s. 329 (12) ; 1983 a. 405 ; 1983 a. 544 s. 47 (1) ; 1985 a. 29 , 41 ; 1987 a. 27 , 92 , 119 , 246 ; 1989 a. 31 , 122 , 359 ; 1991 a. 39 , 269 , 316 ; 1993 a. 205 , 399 ; 1995 a. 27 , 233 , 280 ; 1997 a. 27 , 191 , 237 ; 1999 a. 83 ; 2001 a. 44 , 103 ; 2005 a. 25 , 49 ; 2007 a. 11 , 20 ; 2009 a. 2 , 28 , 276 ; 2011 a. 68 , 208 ; 2015 a. 170 ; 2015 a. 197 s. 51 ; 2015 a. 216 , 218 , 295 ; 2 https://library.partnertax.ai/us-wi/stat/77.65 1971 c. 125 ; 1975 c. 186 , 224 ; 1977 c. 29 , 200 , 418 ; 1979 c. 89 , 125 , 174 ; 1981 c. 20 ; 1983 a. 189 s. 329 (12) ; 1983 a. 405 ; 1983 a. 544 s. 47 (1) ; 1985 a. 29 , 41 ; 1987 a. 27 , 92 , 119 , 246 ; 1989 a. 31 , 122 , 359 ; 1991 a. 39 , 269 , 316 ; 1993 a. 205 , 399 ; 1995 a. 27 , 233 , 280 ; 1997 a. 27 , 191 , 237 ; 1999 a. 83 ; 2001 a. 44 , 103 ; 2005 a. 25 , 49 ; 2007 a. 11 , 20 ; 2009 a. 2 , 28 , 276 ; 2011 a. 68 , 208 ; 2015 a. 170 ; 2015 a. 197 s. 51 ; 2015 a. 216 , 218 , 295 ; 2 https://library.partnertax.ai/us-wi/stat/77.66 2001 a. 16 ; 2009 a. 2 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/77.67 2001 a. 16 ; 2009 a. 2 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/77.105 1971 c. 215 ; 1977 c. 29 , 224 ; 2009 a. 365 ; 2015 a. 55 , 358 . https://library.partnertax.ai/us-wi/stat/77.125 1989 a. 79 . https://library.partnertax.ai/us-wi/stat/77.255 1971 c. 150 ; 1985 a. 39 ; 1987 a. 27 ; 1991 a. 39 , 202 , 269 ; 1993 a. 112 , 263 , 307 ; 1995 a. 458 ; 1997 a. 140 ; 1999 a. 9 , 162 ; 2001 a. 44 ; 2005 a. 206 ; 2009 a. 28 ; 2013 a. 66 , 272 ; 2015 a. 295 ; 2019 a. 9 ; 2021 a. 258 ; 2025 a. 38 . 77.25 Annotation Corporate stock constitutes “actual consideration” under sub. (9). Gottfried, Inc. v. DOR, 145 Wis. 2d 715 , 429 N.W.2d 508 (Ct. App. 1988). 77.25 Annotation A principal/agent relationship for purposes of sub. (9) must be examined as https://library.partnertax.ai/us-wi/stat/77.256 1971 c. 150 ; 1985 a. 39 ; 1987 a. 27 ; 1991 a. 39 , 202 , 269 ; 1993 a. 112 , 263 , 307 ; 1995 a. 458 ; 1997 a. 140 ; 1999 a. 9 , 162 ; 2001 a. 44 ; 2005 a. 206 ; 2009 a. 28 ; 2013 a. 66 , 272 ; 2015 a. 295 ; 2019 a. 9 ; 2021 a. 258 ; 2025 a. 38 . 77.25 Annotation Corporate stock constitutes “actual consideration” under sub. (9). Gottfried, Inc. v. DOR, 145 Wis. 2d 715 , 429 N.W.2d 508 (Ct. App. 1988). 77.25 Annotation A principal/agent relationship for purposes of sub. (9) must be examined as https://library.partnertax.ai/us-wi/stat/77.265 1971 c. 150 ; 1985 a. 39 ; 1987 a. 27 ; 1991 a. 39 , 202 , 269 ; 1993 a. 112 , 263 , 307 ; 1995 a. 458 ; 1997 a. 140 ; 1999 a. 9 , 162 ; 2001 a. 44 ; 2005 a. 206 ; 2009 a. 28 ; 2013 a. 66 , 272 ; 2015 a. 295 ; 2019 a. 9 ; 2021 a. 258 ; 2025 a. 38 . 77.25 Annotation Corporate stock constitutes “actual consideration” under sub. (9). Gottfried, Inc. v. DOR, 145 Wis. 2d 715 , 429 N.W.2d 508 (Ct. App. 1988). 77.25 Annotation A principal/agent relationship for purposes of sub. (9) must be examined as https://library.partnertax.ai/us-wi/stat/77.522 1973 c. 156 ; 1975 c. 39 ; 1977 c. 29 , 142 , 418 ; 1979 c. 174 , 221 ; 1981 c. 20 , 317 ; 1983 a. 2 , 27 ; 1983 a. 189 ss. 99 , 103 , 107 , 329 (12) ; 1983 a. 341 , 510 , 544 ; 1985 a. 29 , 149 ; 1987 a. 27 , 399 ; 1989 a. 31 , 335 ; 1991 a. 39 , 316 ; 1993 a. 112 , 213 , 308 , 437 ; 1995 a. 27 , 225 , 351 ; 1997 a. 27 , 237 , 291 ; 1999 a. 9 , 83 ; 1999 a. 150 s. 672 ; 2001 a. 16 , 104 , 109 ; 2003 a. 33 , 321 ; 2005 a. 149 , 327 , 344 ; 2007 a. 11 , 20 , 42 , 97 ; 2009 a. 2 , 12 , 28 , 330 ; https://library.partnertax.ai/us-wi/stat/77.523 2009 a. 2 , 28 , 276 , 330 ; 2013 a. 20 ; 2017 a. 59 . https://library.partnertax.ai/us-wi/stat/77.524 2009 a. 2 , 28 , 276 , 330 ; 2013 a. 20 ; 2017 a. 59 . https://library.partnertax.ai/us-wi/stat/77.525 2009 a. 2 , 28 , 276 , 330 ; 2013 a. 20 ; 2017 a. 59 . https://library.partnertax.ai/us-wi/stat/77.535 1971 c. 125 , 211 ; 1977 c. 29 , 418 ; 1979 c. 1 , 174 ; 1981 c. 317 ; 1983 a. 2 ; 1985 a. 29 ; 1987 a. 27 , 268 , 399 ; 1991 a. 39 , 316 ; 1993 a. 16 , 112 ; 1995 a. 27 , 209 ; 1997 a. 27 , 41 , 237 ; 1999 a. 31 ; 2001 a. 109 ; 2003 a. 321 ; 2005 a. 441 ; 2007 a. 11 , 20 ; 2009 a. 2 , 28 , 276 , 330 ; 2011 a. 208 ; 2013 a. 20 ; 2015 a. 84 ; 2017 a. 59 , 367 ; 2021 a. 238 s. 45 ; 2023 a. 121 , 138 , 141 ; s. 13.92 (1) (bm) 2.; s. 13.92 (2) (i); s. 35.17 correction in (10). 77.53 Annotation For a https://library.partnertax.ai/us-wi/stat/77.585 1989 a. 31 ; 1995 a. 27 ; 2009 a. 2 , 28 . https://library.partnertax.ai/us-wi/stat/78.01 1993 a. 16 ss. 1829 to 1845 , 1860 , 1862 , 1863 , 1867 ; 1993 a. 437 ; 1995 a. 113 ; 1997 a. 27 , 35 ; 2005 a. 25 ; 2009 a. 401 ; 2013 a. 54 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.005 1993 a. 16 ss. 1829 to 1845 , 1860 , 1862 , 1863 , 1867 ; 1993 a. 437 ; 1995 a. 113 ; 1997 a. 27 , 35 ; 2005 a. 25 ; 2009 a. 401 ; 2013 a. 54 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.07 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 153 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1995 a. 113 ; 1997 a. 27 , 237 ; 2009 a. 401 ; 2011 a. 208 ; 2013 a. 204 ; 2015 a. 170 . 78.01 Cross-reference Cross-reference: See also ss. Tax 4.11 , 4.12 , and 4.65 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.09 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 153 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1995 a. 113 ; 1997 a. 27 , 237 ; 2009 a. 401 ; 2011 a. 208 ; 2013 a. 204 ; 2015 a. 170 . 78.01 Cross-reference Cross-reference: See also ss. Tax 4.11 , 4.12 , and 4.65 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.10 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 153 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1995 a. 113 ; 1997 a. 27 , 237 ; 2009 a. 401 ; 2011 a. 208 ; 2013 a. 204 ; 2015 a. 170 . 78.01 Cross-reference Cross-reference: See also ss. Tax 4.11 , 4.12 , and 4.65 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.11 1983 a. 27 ; 1991 a. 39 ; 1993 a. 16 , 437 ; 1997 a. 27 ; 2005 a. 85 . https://library.partnertax.ai/us-wi/stat/78.12 1983 a. 27 , 37 ; 1991 a. 316 ; 1993 a. 16 ; 2009 a. 401 ; 2013 a. 20 . 78.07 Cross-reference Cross-reference: See also s. Tax 4.10 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.13 1991 a. 316 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.10 Cross-reference Cross-reference: See also s. Tax 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.015 1993 a. 16 ss. 1829 to 1845 , 1860 , 1862 , 1863 , 1867 ; 1993 a. 437 ; 1995 a. 113 ; 1997 a. 27 , 35 ; 2005 a. 25 ; 2009 a. 401 ; 2013 a. 54 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.15 1973 c. 90 ; 1991 a. 316 ; 1993 a. 16 . 78.11 Cross-reference Cross-reference: See also s. Tax 4.54 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.017 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 153 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1995 a. 113 ; 1997 a. 27 , 237 ; 2009 a. 401 ; 2011 a. 208 ; 2013 a. 204 ; 2015 a. 170 . 78.01 Cross-reference Cross-reference: See also ss. Tax 4.11 , 4.12 , and 4.65 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.19 1973 c. 333 ; 1975 c. 180 , 421 ; 1977 c. 418 ; 1979 c. 221 ; 1985 a. 153 ; 1987 a. 399 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1997 a. 27 ; 2005 a. 85 ; 2019 a. 9 ; 2021 a. 58 . 78.12 Cross-reference Cross-reference: See also ss. Tax 4.51 , 4.52 , and 4.75 , Wis. adm. code. 78.12 Annotation Sub. (3), when read in conjunction with related statutes, provides that a purchaser of motor vehicle fuel from a licensed supplier is liable to the Department of Revenue for the tax when the purchaser does n https://library.partnertax.ai/us-wi/stat/78.21 1973 c. 333 ; 1975 c. 180 , 421 ; 1977 c. 418 ; 1979 c. 221 ; 1985 a. 153 ; 1987 a. 399 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1997 a. 27 ; 2005 a. 85 ; 2019 a. 9 ; 2021 a. 58 . 78.12 Cross-reference Cross-reference: See also ss. Tax 4.51 , 4.52 , and 4.75 , Wis. adm. code. 78.12 Annotation Sub. (3), when read in conjunction with related statutes, provides that a purchaser of motor vehicle fuel from a licensed supplier is liable to the Department of Revenue for the tax when the purchaser does n https://library.partnertax.ai/us-wi/stat/78.22 1973 c. 333 ; 1975 c. 180 , 421 ; 1977 c. 418 ; 1979 c. 221 ; 1985 a. 153 ; 1987 a. 399 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1997 a. 27 ; 2005 a. 85 ; 2019 a. 9 ; 2021 a. 58 . 78.12 Cross-reference Cross-reference: See also ss. Tax 4.51 , 4.52 , and 4.75 , Wis. adm. code. 78.12 Annotation Sub. (3), when read in conjunction with related statutes, provides that a purchaser of motor vehicle fuel from a licensed supplier is liable to the Department of Revenue for the tax when the purchaser does n https://library.partnertax.ai/us-wi/stat/78.39 1991 a. 316 ; 1993 a. 16 . https://library.partnertax.ai/us-wi/stat/78.40 1993 a. 16 . https://library.partnertax.ai/us-wi/stat/70.01 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.02 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.03 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.04 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.05 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.06 1973 c. 90 ; 1975 c. 39 , 199 ; 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 332 s. 108 ; 1987 a. 399 ; 1989 a. 56 ; 1991 a. 39 , 316 ; 1995 a. 27 , 212 ; 2003 a. 33 ; 2009 a. 68 ; 2015 a. 322 ; 2017 a. 68 ; 2017 a. 365 s. 112 ; 2023 a. 12 . 70.05 Annotation Compliance with the requirement of sub. (5) that property be assessed at fair value at least once every five years is not a substitute for compliance with the uniformity clause and the requirement of s. 70.32 (1) that the property be valu https://library.partnertax.ai/us-wi/stat/70.07 1973 c. 90 ; 1975 c. 39 , 199 ; 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 332 s. 108 ; 1987 a. 399 ; 1989 a. 56 ; 1991 a. 39 , 316 ; 1995 a. 27 , 212 ; 2003 a. 33 ; 2009 a. 68 ; 2015 a. 322 ; 2017 a. 68 ; 2017 a. 365 s. 112 ; 2023 a. 12 . 70.05 Annotation Compliance with the requirement of sub. (5) that property be assessed at fair value at least once every five years is not a substitute for compliance with the uniformity clause and the requirement of s. 70.32 (1) that the property be valu https://library.partnertax.ai/us-wi/stat/70.08 1971 c. 40 ; 1973 c. 90 ; 1975 c. 39 , 199 ; 1977 c. 29 ; 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1991 a. 316 ; 2021 a. 238 s. 44 . https://library.partnertax.ai/us-wi/stat/70.09 1971 c. 40 ; 1973 c. 90 ; 1975 c. 39 , 199 ; 1977 c. 29 ; 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1991 a. 316 ; 2021 a. 238 s. 44 . https://library.partnertax.ai/us-wi/stat/70.10 1977 c. 29 ; 1981 c. 20 ; 2005 a. 49 . https://library.partnertax.ai/us-wi/stat/70.11 1977 c. 29 ; 1981 c. 20 ; 2005 a. 49 . https://library.partnertax.ai/us-wi/stat/70.12 1989 a. 336 ; 1991 a. 39 ; 1997 a. 248 ; 2011 a. 32 ; 2013 a. 20 ; 2021 a. 58 . https://library.partnertax.ai/us-wi/stat/70.13 1989 a. 336 ; 1991 a. 39 ; 1997 a. 248 ; 2011 a. 32 ; 2013 a. 20 ; 2021 a. 58 . https://library.partnertax.ai/us-wi/stat/70.14 1971 c. 328 ; 1973 c. 90 ; 1975 c. 39 ; 1977 c. 29 ; 1977 c. 418 ss. 470 to 473 , 929 (1) ; 1979 c. 34 s. 2102 (58) (a) ; 1981 c. 20 ; 1987 a. 27 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1995 a. 27 ; 2013 a. 20 ; 2015 a. 55 ; 2023 a. 12 , 19 . https://library.partnertax.ai/us-wi/stat/70.015 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.15 1971 c. 328 ; 1973 c. 90 ; 1975 c. 39 ; 1977 c. 29 ; 1977 c. 418 ss. 470 to 473 , 929 (1) ; 1979 c. 34 s. 2102 (58) (a) ; 1981 c. 20 ; 1987 a. 27 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1995 a. 27 ; 2013 a. 20 ; 2015 a. 55 ; 2023 a. 12 , 19 . https://library.partnertax.ai/us-wi/stat/70.17 1971 c. 328 ; 1973 c. 90 ; 1975 c. 39 ; 1977 c. 29 ; 1977 c. 418 ss. 470 to 473 , 929 (1) ; 1979 c. 34 s. 2102 (58) (a) ; 1981 c. 20 ; 1987 a. 27 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1995 a. 27 ; 2013 a. 20 ; 2015 a. 55 ; 2023 a. 12 , 19 . https://library.partnertax.ai/us-wi/stat/70.18 1971 c. 328 ; 1973 c. 90 ; 1975 c. 39 ; 1977 c. 29 ; 1977 c. 418 ss. 470 to 473 , 929 (1) ; 1979 c. 34 s. 2102 (58) (a) ; 1981 c. 20 ; 1987 a. 27 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1995 a. 27 ; 2013 a. 20 ; 2015 a. 55 ; 2023 a. 12 , 19 . https://library.partnertax.ai/us-wi/stat/70.19 1977 c. 29 s. 1646 (3) ; 1977 c. 273 ; 1991 a. 316 ; 1993 a. 213 ; 1995 a. 225 ; 2023 a. 12 . 70.13 Annotation The situs for taxation assessment purposes of a movable bituminous plant was not in the town where the plant was physically present during most of the tax year because the property was neither “located” in the town nor “customarily kept” there. Wm. J. Kennedy & Son, Inc. v. Town of Albany, 66 Wis. 2d 447 , 225 N.W.2d 624 (1975). 70.13 Note NOTE: The above annotation relates to personal https://library.partnertax.ai/us-wi/stat/70.20 1977 c. 29 s. 1646 (3) ; 1977 c. 273 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/70.21 1977 c. 29 s. 1646 (3) ; 1977 c. 273 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/70.22 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/70.23 1981 c. 20 ; 2005 a. 253 ; 2023 a. 12 . 70.18 Annotation Property whose title and most of the indicia of ownership is in the U.S. government may not be taxed under sub. (1) since the tax is on ownership, not use. State ex rel. General Motors Corp. v. City of Oak Creek, 49 Wis. 2d 299 , 182 N.W.2d 481 (1971). 70.18 Annotation A trial court’s finding, on stipulated facts, that the U.S. government was the beneficial owner and not subject to the personal property tax under sub. (1) constituted a co https://library.partnertax.ai/us-wi/stat/70.24 1975 c. 94 s. 91 (13) ; 1975 c. 199 ; 1977 c. 449 ; 1979 c. 32 s. 92 (9) ; 2001 a. 102 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/70.25 1975 c. 94 s. 91 (13) ; 1975 c. 199 ; 1977 c. 449 ; 1979 c. 32 s. 92 (9) ; 2001 a. 102 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/70.27 1975 c. 94 s. 91 (13) ; 1975 c. 199 ; 1977 c. 449 ; 1979 c. 32 s. 92 (9) ; 2001 a. 102 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/70.28 1971 c. 215 ; 1983 a. 532 ; 1993 a. 491 ; 1997 a. 35 , 253 ; 1999 a. 96 . https://library.partnertax.ai/us-wi/stat/70.29 1971 c. 215 ; 1983 a. 532 ; 1993 a. 491 ; 1997 a. 35 , 253 ; 1999 a. 96 . https://library.partnertax.ai/us-wi/stat/71.39 1987 a. 312 ; 1987 a. 411 ss. 40 , 50 , 147 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 109 ; 2005 a. 362 ; 2009 a. 28 ; 2013 a. 20 ; 2017 a. 368 ; 2021 a. 2 , 157 , 262 ; 2023 a. 146 . 71.365 Cross-reference Cross-reference: See also s. Tax 2.03 , Wis. adm. code. subch. VI of ch. 71 SUBCHAPTER VI URBAN TRANSIT COMPANIES 71.37 71.37 Conformity. Unless otherwise provided in this subchapter or the context requires https://library.partnertax.ai/us-wi/stat/71.122 1987 a. 312 ; 1987 a. 411 ss. 94 , 97 , 176 to 179 ; 1987 a. 422 s. 4 ; 1989 a. 31 , 56 , 359 ; 1991 a. 39 ; 1993 a. 16 , 184 ; 1995 a. 27 , 209 , 418 , 453 ; 1997 a. 27 , 63 , 237 , 248 ; 1999 a. 9 , 167 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 176 , 255 , 321 ; 2005 a. 25 , 49 , 71 , 74 , 177 , 178 , 323 , 361 , 460 , 479 , 483 ; 2007 a. 1 , 20 , 96 , 97 ; 2009 a. 2 , 28 , 89 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 76 , 169 , 212 , 222 , 232 ; 2011 a. 260 ss. 25 , 80 ; 2013 a. 20 , 62 , 145 https://library.partnertax.ai/us-wi/stat/71.125 1987 a. 312 ; 1987 a. 411 ss. 94 , 97 , 176 to 179 ; 1987 a. 422 s. 4 ; 1989 a. 31 , 56 , 359 ; 1991 a. 39 ; 1993 a. 16 , 184 ; 1995 a. 27 , 209 , 418 , 453 ; 1997 a. 27 , 63 , 237 , 248 ; 1999 a. 9 , 167 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 176 , 255 , 321 ; 2005 a. 25 , 49 , 71 , 74 , 177 , 178 , 323 , 361 , 460 , 479 , 483 ; 2007 a. 1 , 20 , 96 , 97 ; 2009 a. 2 , 28 , 89 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 76 , 169 , 212 , 222 , 232 ; 2011 a. 260 ss. 25 , 80 ; 2013 a. 20 , 62 , 145 https://library.partnertax.ai/us-wi/stat/71.195 1987 a. 312 , 411 ; 1989 a. 31 ; 1999 a. 9 , 185 ; 2001 a. 16 . https://library.partnertax.ai/us-wi/stat/71.255 1987 a. 312 ; 1987 a. 411 ss. 57 , 62 , 117 to 123 ; 1989 a. 31 ; 1991 a. 39 , 269 ; 1993 a. 112 ; 1997 a. 299 ; 1999 a. 9 ; 2001 a. 16 ; 2003 a. 37 ; 2005 a. 25 ; 2009 a. 2 , 28 , 276 ; 2015 a. 84 , 216 ; 2017 a. 59 ; 2021 a. 239 . 71.25 Cross-reference Cross-reference: See also s. Tax 2.39 , Wis. adm. code. 71.25 Annotation Under sub. (6), it is within the Department of Revenue’s discretion to decide whether to permit a multistate business to deviate from the apportionment method. Nelson Brot https://library.partnertax.ai/us-wi/stat/71.265 1987 a. 312 ; 1987 a. 411 ss. 22 , 124 to 129 ; 1989 a. 31 , 336 ; 1991 a. 37 , 39 , 221 , 269 ; 1993 a. 16 , 112 , 246 , 263 , 399 , 437 , 491 ; 1995 a. 27 , 56 , 351 , 371 , 380 , 428 ; 1997 a. 27 , 37 , 184 , 237 ; 1999 a. 9 , 65 ; 1999 a. 150 s. 672 ; 1999 a. 167 , 194 ; 2001 a. 16 , 38 , 106 , 109 ; 2003 a. 33 , 85 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 74 , 335 , 361 , 362 , 479 , 483 ; 2007 a. 20 , 96 , 97 , 151 , 226 ; 2009 a. 2 , 28 , 161 , 165 , 180 , 183 , 205 , 265 , 269 , 295 , 332 , https://library.partnertax.ai/us-wi/stat/71.275 1987 a. 312 ; 1987 a. 411 ss. 22 , 124 to 129 ; 1989 a. 31 , 336 ; 1991 a. 37 , 39 , 221 , 269 ; 1993 a. 16 , 112 , 246 , 263 , 399 , 437 , 491 ; 1995 a. 27 , 56 , 351 , 371 , 380 , 428 ; 1997 a. 27 , 37 , 184 , 237 ; 1999 a. 9 , 65 ; 1999 a. 150 s. 672 ; 1999 a. 167 , 194 ; 2001 a. 16 , 38 , 106 , 109 ; 2003 a. 33 , 85 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 74 , 335 , 361 , 362 , 479 , 483 ; 2007 a. 20 , 96 , 97 , 151 , 226 ; 2009 a. 2 , 28 , 161 , 165 , 180 , 183 , 205 , 265 , 269 , 295 , 332 , https://library.partnertax.ai/us-wi/stat/71.362 1987 a. 312 ; 1987 a. 411 ss. 18 , 23 , 146 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 49 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 96 , 226 ; 2009 a. 2 , 28 , 161 , 183 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 212 , 232 ; 2011 a. 260 s. 80 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 17 , 58 , 59 , 197 , 231 ; 2019 a. 7 , 54 , 136 , 185 ; 2021 a. 1 , 156 https://library.partnertax.ai/us-wi/stat/71.365 1987 a. 312 ; 1987 a. 411 ss. 18 , 23 , 146 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 49 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 96 , 226 ; 2009 a. 2 , 28 , 161 , 183 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 212 , 232 ; 2011 a. 260 s. 80 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 17 , 58 , 59 , 197 , 231 ; 2019 a. 7 , 54 , 136 , 185 ; 2021 a. 1 , 156 https://library.partnertax.ai/us-wi/stat/71.385 1987 a. 312 ; 1987 a. 411 ss. 40 , 50 , 147 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 109 ; 2005 a. 362 ; 2009 a. 28 ; 2013 a. 20 ; 2017 a. 368 ; 2021 a. 2 , 157 , 262 ; 2023 a. 146 . 71.365 Cross-reference Cross-reference: See also s. Tax 2.03 , Wis. adm. code. subch. VI of ch. 71 SUBCHAPTER VI URBAN TRANSIT COMPANIES 71.37 71.37 Conformity. Unless otherwise provided in this subchapter or the context requires https://library.partnertax.ai/us-wi/stat/76.01 1971 c. 23 ; 1979 c. 102 s. 236 (1) ; 1983 a. 27 ; 1985 a. 29 ; 1991 a. 39 ; 1995 a. 351 ; 2015 a. 216 . 76.01 Annotation The Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152 , 252 N.W.2d 337 (1977). https://library.partnertax.ai/us-wi/stat/76.02 1971 c. 23 ; 1979 c. 102 s. 236 (1) ; 1983 a. 27 ; 1985 a. 29 ; 1991 a. 39 ; 1995 a. 351 ; 2015 a. 216 . 76.01 Annotation The Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152 , 252 N.W.2d 337 (1977). https://library.partnertax.ai/us-wi/stat/76.03 1971 c. 23 ; 1979 c. 102 s. 236 (1) ; 1983 a. 27 ; 1985 a. 29 ; 1991 a. 39 ; 1995 a. 351 ; 2015 a. 216 . 76.01 Annotation The Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152 , 252 N.W.2d 337 (1977). https://library.partnertax.ai/us-wi/stat/76.04 1971 c. 23 ; 1979 c. 102 s. 236 (1) ; 1983 a. 27 ; 1985 a. 29 ; 1991 a. 39 ; 1995 a. 351 ; 2015 a. 216 . 76.01 Annotation The Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152 , 252 N.W.2d 337 (1977). https://library.partnertax.ai/us-wi/stat/76.05 1971 c. 23 ; 1971 c. 125 s. 521 ; 1977 c. 29 ; 1979 c. 102 s. 236 (1) ; 1981 c. 20 ; 1983 a. 27 ss. 1268j , 1268L , 2202 (45) ; 1985 a. 29 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 27 ; 1995 a. 27 , 225 , 351 ; 1997 a. 35 ; 2001 a. 16 ; 2015 a. 216 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.06 1971 c. 23 ; 1971 c. 125 s. 521 ; 1977 c. 29 ; 1979 c. 102 s. 236 (1) ; 1981 c. 20 ; 1983 a. 27 ss. 1268j , 1268L , 2202 (45) ; 1985 a. 29 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 27 ; 1995 a. 27 , 225 , 351 ; 1997 a. 35 ; 2001 a. 16 ; 2015 a. 216 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.07 1971 c. 23 ; 1971 c. 125 s. 521 ; 1977 c. 29 ; 1979 c. 102 s. 236 (1) ; 1981 c. 20 ; 1983 a. 27 ss. 1268j , 1268L , 2202 (45) ; 1985 a. 29 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 27 ; 1995 a. 27 , 225 , 351 ; 1997 a. 35 ; 2001 a. 16 ; 2015 a. 216 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.08 1971 c. 23 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 205 , 490 ; 1995 a. 351 ; 2009 a. 2 ; 2015 a. 216 ; 2021 a. 1 ; 2023 a. 12 . 76.07 Cross-reference Cross-reference: See also s. Tax 6.50 , Wis. adm. code. 76.07 Annotation A railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56 , 292 N.W.2d 869 (1980). 76.07 Annotation The application of sub. ( https://library.partnertax.ai/us-wi/stat/76.09 1971 c. 23 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 205 , 490 ; 1995 a. 351 ; 2009 a. 2 ; 2015 a. 216 ; 2021 a. 1 ; 2023 a. 12 . 76.07 Cross-reference Cross-reference: See also s. Tax 6.50 , Wis. adm. code. 76.07 Annotation A railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56 , 292 N.W.2d 869 (1980). 76.07 Annotation The application of sub. ( https://library.partnertax.ai/us-wi/stat/76.10 1971 c. 23 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 205 , 490 ; 1995 a. 351 ; 2009 a. 2 ; 2015 a. 216 ; 2021 a. 1 ; 2023 a. 12 . 76.07 Cross-reference Cross-reference: See also s. Tax 6.50 , Wis. adm. code. 76.07 Annotation A railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56 , 292 N.W.2d 869 (1980). 76.07 Annotation The application of sub. ( https://library.partnertax.ai/us-wi/stat/76.11 1971 c. 23 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 205 , 490 ; 1995 a. 351 ; 2009 a. 2 ; 2015 a. 216 ; 2021 a. 1 ; 2023 a. 12 . 76.07 Cross-reference Cross-reference: See also s. Tax 6.50 , Wis. adm. code. 76.07 Annotation A railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56 , 292 N.W.2d 869 (1980). 76.07 Annotation The application of sub. ( https://library.partnertax.ai/us-wi/stat/76.13 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.14 1971 c. 125 s. 521 ; Sup. Ct. Order, 67 Wis. 2d 585, 751 (1975); 1977 c. 449 ; 1989 a. 31 . 76.08 Note Judicial Council Committee Note, 1974: Sub. (1) amended to conform to the new mode of commencement of action under s. 801.02. As amended, this section would require both the filing and the service on the department within 30 days after the mailing of the notice of assessment. [Re Order effective Jan. 1, 1976] 76.09 76.09 Assessment of omitted property. Any property subject to assessment under https://library.partnertax.ai/us-wi/stat/76.15 1979 c. 102 s. 236 (1) ; 1995 a. 225 . 76.09 Annotation A decision based on a view of law that is subsequently overturned is not a mistake under this section. Wisconsin Central Limited v. DOR, 2000 WI App 14 , 232 Wis. 2d 323 , 606 N.W.2d 226 , 99-0194 . https://library.partnertax.ai/us-wi/stat/76.16 1979 c. 102 s. 236 (1) ; 1985 a. 29 . https://library.partnertax.ai/us-wi/stat/76.17 1979 c. 102 s. 236 (1) ; 1985 a. 29 . https://library.partnertax.ai/us-wi/stat/76.18 1979 c. 102 s. 236 (1) ; 1985 a. 29 . https://library.partnertax.ai/us-wi/stat/76.22 1979 c. 102 s. 236 (1) ; 1985 a. 29 . https://library.partnertax.ai/us-wi/stat/76.23 1985 a. 29 ; 1987 a. 399 ; 1995 a. 27 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.24 1985 a. 29 ; 1987 a. 399 ; 1995 a. 27 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.025 1971 c. 23 ; 1979 c. 102 s. 236 (1) ; 1983 a. 27 ; 1985 a. 29 ; 1991 a. 39 ; 1995 a. 351 ; 2015 a. 216 . 76.01 Annotation The Department of Revenue’s formula for determining the portion of an airline system’s value subject to Wisconsin taxation does not offend the commerce clause, due process, or this section. Northwest Airlines, Inc. v. DOR, 77 Wis. 2d 152 , 252 N.W.2d 337 (1977). https://library.partnertax.ai/us-wi/stat/76.25 1971 c. 215 ; 1977 c. 29 ; 1979 c. 102 s. 236 (1) ; 2011 a. 68 ; 2013 a. 20 . https://library.partnertax.ai/us-wi/stat/76.26 1977 c. 418 ; 1993 a. 205 ; 2003 a. 33 . https://library.partnertax.ai/us-wi/stat/76.28 1977 c. 418 ; 1993 a. 205 ; 2003 a. 33 . https://library.partnertax.ai/us-wi/stat/76.29 1983 a. 27 , 405 ; 1985 a. 29 , 120 ; 1987 a. 27 ; 1993 a. 205 ; 1995 a. 27 , 351 ; 1997 a. 35 ; 1999 a. 9 ; 1999 a. 150 s. 672 ; 2001 a. 16 , 107 ; 2003 a. 33 , 152 ; 2005 a. 141 ; 2011 a. 68 ; 2021 a. 1 . https://library.partnertax.ai/us-wi/stat/76.30 1983 a. 27 , 405 ; 1985 a. 29 , 120 ; 1987 a. 27 ; 1993 a. 205 ; 1995 a. 27 , 351 ; 1997 a. 35 ; 1999 a. 9 ; 1999 a. 150 s. 672 ; 2001 a. 16 , 107 ; 2003 a. 33 , 152 ; 2005 a. 141 ; 2011 a. 68 ; 2021 a. 1 . https://library.partnertax.ai/us-wi/stat/76.31 1991 a. 39 ; 2005 a. 25 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/76.39 1991 a. 39 ; 2005 a. 25 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/76.46 1991 a. 39 ; 2005 a. 25 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/76.48 1991 a. 39 ; 2005 a. 25 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/76.54 1971 c. 215 ; 1975 c. 39 , 224 ; 1977 c. 29 , 418 ; 1979 c. 110 ss. 21 , 60 (13) ; 1981 c. 20 ; 1983 a. 27 , 189 ; 1985 a. 120 ; 1987 a. 399 ; 1991 a. 39 ; 1993 a. 453 ; 1995 a. 227 , 237 ; 1997 a. 27 ; 2003 a. 33 ; 2005 a. 25 ; 2011 a. 68 ; 2021 a. 1 . 76.39 Cross-reference Cross-reference: See also ch. TA 1 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/76.60 1979 c. 102 s. 237 . https://library.partnertax.ai/us-wi/stat/76.61 1971 c. 125 , 215 ; 1973 c. 12 ; 1975 c. 39 , 224 ; 1977 c. 29 , 142 , 272 , 418 ; 1979 c. 110 s. 60 (11) , (13); 1979 c. 207 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 120 ; 1987 a. 27 , 399 ; 1991 a. 39 ; 1999 a. 9 ; 2001 a. 16 , 107 ; 2003 a. 33 ; 2005 a. 141 ; 2021 a. 1 . 76.48 Cross-reference Cross-reference: See also ch. TA 1 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/76.62 1971 c. 125 , 215 ; 1973 c. 12 ; 1975 c. 39 , 224 ; 1977 c. 29 , 142 , 272 , 418 ; 1979 c. 110 s. 60 (11) , (13); 1979 c. 207 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 120 ; 1987 a. 27 , 399 ; 1991 a. 39 ; 1999 a. 9 ; 2001 a. 16 , 107 ; 2003 a. 33 ; 2005 a. 141 ; 2021 a. 1 . 76.48 Cross-reference Cross-reference: See also ch. TA 1 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/76.63 1971 c. 125 , 215 ; 1973 c. 12 ; 1975 c. 39 , 224 ; 1977 c. 29 , 142 , 272 , 418 ; 1979 c. 110 s. 60 (11) , (13); 1979 c. 207 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 120 ; 1987 a. 27 , 399 ; 1991 a. 39 ; 1999 a. 9 ; 2001 a. 16 , 107 ; 2003 a. 33 ; 2005 a. 141 ; 2021 a. 1 . 76.48 Cross-reference Cross-reference: See also ch. TA 1 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/76.64 2009 a. 2 ; 2011 a. 32 . https://library.partnertax.ai/us-wi/stat/76.65 2009 a. 2 ; 2011 a. 32 ; 2019 a. 61 . https://library.partnertax.ai/us-wi/stat/76.66 2017 a. 176 . https://library.partnertax.ai/us-wi/stat/76.67 1979 c. 102 s. 24 ; Stats. 1979 s. 76.64; 1981 c. 20 ; 1985 a. 29 ; 1989 a. 31 . https://library.partnertax.ai/us-wi/stat/76.68 1985 a. 29 ; 2011 a. 68 . https://library.partnertax.ai/us-wi/stat/76.074 1971 c. 23 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 205 , 490 ; 1995 a. 351 ; 2009 a. 2 ; 2015 a. 216 ; 2021 a. 1 ; 2023 a. 12 . 76.07 Cross-reference Cross-reference: See also s. Tax 6.50 , Wis. adm. code. 76.07 Annotation A railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56 , 292 N.W.2d 869 (1980). 76.07 Annotation The application of sub. ( https://library.partnertax.ai/us-wi/stat/76.075 1971 c. 23 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 29 ; 1987 a. 399 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 205 , 490 ; 1995 a. 351 ; 2009 a. 2 ; 2015 a. 216 ; 2021 a. 1 ; 2023 a. 12 . 76.07 Cross-reference Cross-reference: See also s. Tax 6.50 , Wis. adm. code. 76.07 Annotation A railroad’s working capital was properly assessed as operating property. The valuation of railroads is discussed. Soo Line Railroad Co. v. DOR, 97 Wis. 2d 56 , 292 N.W.2d 869 (1980). 76.07 Annotation The application of sub. ( https://library.partnertax.ai/us-wi/stat/76.125 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.126 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/76.635 1971 c. 125 , 215 ; 1973 c. 12 ; 1975 c. 39 , 224 ; 1977 c. 29 , 142 , 272 , 418 ; 1979 c. 110 s. 60 (11) , (13); 1979 c. 207 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 120 ; 1987 a. 27 , 399 ; 1991 a. 39 ; 1999 a. 9 ; 2001 a. 16 , 107 ; 2003 a. 33 ; 2005 a. 141 ; 2021 a. 1 . 76.48 Cross-reference Cross-reference: See also ch. TA 1 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/76.636 1987 a. 312 s. 17 . subch. III of ch. 76 SUBCHAPTER III INSURERS 76.60 76.60 Fire, travel, and marine insurers; license fees. Every insurer doing a fire, travel, or marine insurance business, other than domestic insurers and insurers excepted under s. 76.61 , shall pay to the state, in respect to travel or marine insurance a tax of 0.5 percent and in respect to fire insurance a tax of 2.375 percent on the amount of its gross premiums, as calculated under s. 76.62 . In case any insurer discontin https://library.partnertax.ai/us-wi/stat/76.637 2005 a. 259 ; 2007 a. 20 , 97 ; 2009 a. 180 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 . https://library.partnertax.ai/us-wi/stat/76.638 2005 a. 259 ; 2007 a. 20 , 97 ; 2009 a. 180 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 . https://library.partnertax.ai/us-wi/stat/76.639 2005 a. 259 ; 2007 a. 20 , 97 ; 2009 a. 180 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 . https://library.partnertax.ai/us-wi/stat/76.645 2009 a. 2 ; 2011 a. 32 . https://library.partnertax.ai/us-wi/stat/76.655 2017 a. 176 . https://library.partnertax.ai/us-wi/stat/77.01 1971 c. 215 ; 1985 a. 332 s. 251 (2) . 77.01 Cross-reference Cross-reference: See also ch. NR 302.03, Wis. adm. code. 77.01 Annotation Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134. https://library.partnertax.ai/us-wi/stat/77.02 1971 c. 215 ; 1985 a. 332 s. 251 (2) . 77.01 Cross-reference Cross-reference: See also ch. NR 302.03, Wis. adm. code. 77.01 Annotation Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134. https://library.partnertax.ai/us-wi/stat/77.03 1971 c. 215 ; 1985 a. 332 s. 251 (2) . 77.01 Cross-reference Cross-reference: See also ch. NR 302.03, Wis. adm. code. 77.01 Annotation Requests by individual legislators and town or county boards for delay in issuing orders pursuant to this chapter present no basis for withholding actions by the department. 61 Atty. Gen. 134. https://library.partnertax.ai/us-wi/stat/70.30 1977 c. 29 s. 1646 (3) ; 1977 c. 273 . https://library.partnertax.ai/us-wi/stat/70.32 1977 c. 29 s. 1646 (3) ; 1979 c. 221 , 248 , 355 , 361 ; 1983 a. 473 ; 1987 a. 172 ; 1989 a. 31 , 56 ; 1991 a. 316 ; 1995 a. 27 ss. 3361 , 3362 , 9116 (5) ; 1997 a. 27 , 99 ; 1999 a. 96 ; 1999 a. 150 s. 672 ; 2005 a. 41 , 254 ; 2013 a. 358 ; 2017 a. 102 ; 2023 a. 12 . 70.27 Cross-reference Cross-reference: See also ch. Adm 49 , Wis. adm. code. 70.27 Annotation The reference to s. 66.60 [now s. 66.0703] in sub. (1) refers only to the collection procedures; it does not make all of that section app https://library.partnertax.ai/us-wi/stat/70.34 1987 a. 378 . https://library.partnertax.ai/us-wi/stat/70.35 1971 c. 215 ; 1973 c. 90 ; 1977 c. 29 ss. 749 , 1647 (4) , (9); 1977 c. 273 , 418 ; 1983 a. 27 ; 1991 a. 39 , 269 ; 1995 a. 113 , 136 , 417 ; 1999 a. 9 . https://library.partnertax.ai/us-wi/stat/70.36 1971 c. 215 ; 1973 c. 90 ; 1977 c. 29 ss. 749 , 1647 (4) , (9); 1977 c. 273 , 418 ; 1983 a. 27 ; 1991 a. 39 , 269 ; 1995 a. 113 , 136 , 417 ; 1999 a. 9 . https://library.partnertax.ai/us-wi/stat/70.37 1991 a. 39 , 269 . https://library.partnertax.ai/us-wi/stat/70.38 1977 c. 31 , 272 ; 1979 c. 32 s. 92 (1) ; 1981 c. 86 , 314 ; 1983 a. 27 ss. 1184b to 1184m , 1803g , 1803r , 2202 (45) ; 1985 a. 29 ; 1987 a. 27 ; 1987 a. 312 ss. 1 , 17 ; 1991 a. 39 ; 1993 a. 112 ; 1995 a. 27 , 225 , 227 ; 1997 a. 27 , 237 ; 2005 a. 347 ; 2013 a. 1 ; 2015 a. 55 ; 2017 a. 134 . 70.375 Cross-reference Cross-reference: See also s. Tax 12.20 , 12.21 , and 12.23 , Wis. adm. code. 70.375 Note NOTE: 2005 Wis. Act 347 , which affected this section, contains extensive explanatory notes. https://library.partnertax.ai/us-wi/stat/70.045 1977 c. 29 s. 1646 (3) ; 1977 c. 31 , 203 ; 1987 a. 378 ; 1993 a. 453 ; 1995 a. 227 ; 1997 a. 27 . 70.01 Annotation The enactment of this chapter did not supersede the Milwaukee city charter, which exempts from taxation property leased by the city. City of Milwaukee v. Shoup Voting Machine Corp., 54 Wis. 2d 549 , 196 N.W.2d 694 (1972). 70.01 Annotation Property held in trust by the federal government for the Menominee tribe and tribal members is not subject to state taxation. 66 Atty. Gen. 290 https://library.partnertax.ai/us-wi/stat/70.055 1973 c. 90 ; 1973 c. 336 s. 36 ; 1979 c. 89 ; 1983 a. 27 s. 2202 (45) ; 1995 a. 225 ; 2013 a. 20 ; 2015 a. 196 ; 2023 a. 12 ; s. 35.17 correction in (1r). https://library.partnertax.ai/us-wi/stat/70.075 1973 c. 90 ; 1975 c. 39 , 199 ; 1979 c. 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 332 s. 108 ; 1987 a. 399 ; 1989 a. 56 ; 1991 a. 39 , 316 ; 1995 a. 27 , 212 ; 2003 a. 33 ; 2009 a. 68 ; 2015 a. 322 ; 2017 a. 68 ; 2017 a. 365 s. 112 ; 2023 a. 12 . 70.05 Annotation Compliance with the requirement of sub. (5) that property be assessed at fair value at least once every five years is not a substitute for compliance with the uniformity clause and the requirement of s. 70.32 (1) that the property be valu https://library.partnertax.ai/us-wi/stat/70.095 1973 c. 90 ; 1977 c. 29 s. 1647 (8) , (16); 1977 c. 273 ; 1979 c. 34 s. 2102 (46) (b) ; 1979 c. 95 ss. 2 , 4 ; 1979 c. 176 ; 1983 a. 192 , 220 ; 1991 a. 156 , 316 ; 2001 a. 103 ; 2005 a. 49 . https://library.partnertax.ai/us-wi/stat/70.109 1977 c. 29 ; 1981 c. 20 ; 2005 a. 49 . https://library.partnertax.ai/us-wi/stat/70.111 1997 a. 35 s. 243 ; 2001 a. 16 . 70.1105 Annotation Section 70.11 (intro.), and not this section, applies if an exempt organization leases part of its property to a for-profit entity. This section applies if the exempt organization engages in for-profit activities. However, the methodology for determining exemptions under each is the same. Deutsches Land, Inc. v. City of Glendale, 225 Wis. 2d 70 , 591 N.W.2d 583 (1999), 96-2489 . https://library.partnertax.ai/us-wi/stat/70.112 1971 c. 315 ; 1973 c. 90 ; 1973 c. 336 s. 36 ; 1975 c. 39 , 224 ; 1977 c. 29 ss. 746 , 1646 (2) , (3), (4); 1977 c. 142 , 273 ; 1979 c. 3 , 199 , 349 ; 1981 c. 20 , 221 ; 1983 a. 27 ss. 1179 to 1179m ; 1983 a. 88 , 201 , 243 , 276 ; 1985 a. 29 ; 1987 a. 387 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1993 a. 85 ; 1995 a. 27 ; 1997 a. 248 ; 1999 a. 9 ; 1999 a. 150 s. 672 ; 2001 a. 16 , 30 , 105 ; 2005 a. 298 ; 2007 a. 11 , 20 , 42 , 97 ; 2009 a. 2 ; 2013 a. 20 , 144 , 193 ; 2015 a. 55 ; 2017 a. 59 ; 2019 https://library.partnertax.ai/us-wi/stat/70.113 1971 c. 315 ; 1973 c. 90 ; 1973 c. 336 s. 36 ; 1975 c. 39 , 224 ; 1977 c. 29 ss. 746 , 1646 (2) , (3), (4); 1977 c. 142 , 273 ; 1979 c. 3 , 199 , 349 ; 1981 c. 20 , 221 ; 1983 a. 27 ss. 1179 to 1179m ; 1983 a. 88 , 201 , 243 , 276 ; 1985 a. 29 ; 1987 a. 387 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1993 a. 85 ; 1995 a. 27 ; 1997 a. 248 ; 1999 a. 9 ; 1999 a. 150 s. 672 ; 2001 a. 16 , 30 , 105 ; 2005 a. 298 ; 2007 a. 11 , 20 , 42 , 97 ; 2009 a. 2 ; 2013 a. 20 , 144 , 193 ; 2015 a. 55 ; 2017 a. 59 ; 2019 https://library.partnertax.ai/us-wi/stat/70.114 1971 c. 221 , 289 ; 1981 c. 20 ; 1983 a. 27 , 243 , 342 , 368 ; 1999 a. 80 ; 1999 a. 150 s. 672 ; 2001 a. 16 ; 2007 a. 11 . https://library.partnertax.ai/us-wi/stat/70.115 1971 c. 125 s. 522 (1) ; 1973 c. 90 ; 1975 c. 39 s. 734 ; 1975 c. 198 ; 1977 c. 29 ss. 1646 (3) , 1647 (10) , (18); 1977 c. 224 ; 1979 c. 34 s. 2102 (39) (a) ; 1979 c. 175 s. 53 ; 1979 c. 355 s. 241 ; 1983 a. 27 s. 2202 (38) ; 1985 a. 29 s. 3202 (39) (b) , (dm); 1987 a. 27 , 399 ; 1989 a. 336 ; 1991 a. 39 ; 1995 a. 27 , 417 ; 1997 a. 27 , 248 ; 2021 a. 58 . https://library.partnertax.ai/us-wi/stat/70.119 1971 c. 125 s. 522 (1) ; 1973 c. 90 ; 1975 c. 39 s. 734 ; 1975 c. 198 ; 1977 c. 29 ss. 1646 (3) , 1647 (10) , (18); 1977 c. 224 ; 1979 c. 34 s. 2102 (39) (a) ; 1979 c. 175 s. 53 ; 1979 c. 355 s. 241 ; 1983 a. 27 s. 2202 (38) ; 1985 a. 29 s. 3202 (39) (b) , (dm); 1987 a. 27 , 399 ; 1989 a. 336 ; 1991 a. 39 ; 1995 a. 27 , 417 ; 1997 a. 27 , 248 ; 2021 a. 58 . https://library.partnertax.ai/us-wi/stat/70.174 1971 c. 328 ; 1973 c. 90 ; 1975 c. 39 ; 1977 c. 29 ; 1977 c. 418 ss. 470 to 473 , 929 (1) ; 1979 c. 34 s. 2102 (58) (a) ; 1981 c. 20 ; 1987 a. 27 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1995 a. 27 ; 2013 a. 20 ; 2015 a. 55 ; 2023 a. 12 , 19 . https://library.partnertax.ai/us-wi/stat/70.177 1971 c. 328 ; 1973 c. 90 ; 1975 c. 39 ; 1977 c. 29 ; 1977 c. 418 ss. 470 to 473 , 929 (1) ; 1979 c. 34 s. 2102 (58) (a) ; 1981 c. 20 ; 1987 a. 27 , 399 ; 1989 a. 31 ; 1991 a. 269 ; 1995 a. 27 ; 2013 a. 20 ; 2015 a. 55 ; 2023 a. 12 , 19 . https://library.partnertax.ai/us-wi/stat/70.323 1987 a. 378 . https://library.partnertax.ai/us-wi/stat/70.327 1987 a. 378 . https://library.partnertax.ai/us-wi/stat/70.337 1987 a. 378 . https://library.partnertax.ai/us-wi/stat/70.339 1987 a. 378 . https://library.partnertax.ai/us-wi/stat/70.345 1971 c. 215 ; 1973 c. 90 ; 1977 c. 29 ss. 749 , 1647 (4) , (9); 1977 c. 273 , 418 ; 1983 a. 27 ; 1991 a. 39 , 269 ; 1995 a. 113 , 136 , 417 ; 1999 a. 9 . https://library.partnertax.ai/us-wi/stat/70.365 1991 a. 39 , 269 . https://library.partnertax.ai/us-wi/stat/70.375 1977 c. 29 ss. 750 , 1646 (3) ; 1983 a. 189 s. 329 (20) ; 1997 a. 237 ; 2001 a. 16 ; 2017 a. 59 ; 2023 a. 12 . 70.35 Cross-reference Cross-reference: See also s. Tax 12.10 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/70.385 1977 c. 31 , 272 ; 1979 c. 32 s. 92 (1) ; 1981 c. 86 , 314 ; 1983 a. 27 ss. 1184b to 1184m , 1803g , 1803r , 2202 (45) ; 1985 a. 29 ; 1987 a. 27 ; 1987 a. 312 ss. 1 , 17 ; 1991 a. 39 ; 1993 a. 112 ; 1995 a. 27 , 225 , 227 ; 1997 a. 27 , 237 ; 2005 a. 347 ; 2013 a. 1 ; 2015 a. 55 ; 2017 a. 134 . 70.375 Cross-reference Cross-reference: See also s. Tax 12.20 , 12.21 , and 12.23 , Wis. adm. code. 70.375 Note NOTE: 2005 Wis. Act 347 , which affected this section, contains extensive explanatory notes. https://library.partnertax.ai/us-wi/stat/70.1105 1997 a. 35 s. 243 ; 2001 a. 16 . 70.1105 Annotation Section 70.11 (intro.), and not this section, applies if an exempt organization leases part of its property to a for-profit entity. This section applies if the exempt organization engages in for-profit activities. However, the methodology for determining exemptions under each is the same. Deutsches Land, Inc. v. City of Glendale, 225 Wis. 2d 70 , 591 N.W.2d 583 (1999), 96-2489 . https://library.partnertax.ai/us-wi/stat/71.01 2026-05-12 https://library.partnertax.ai/us-wi/stat/71.02 1987 a. 312 ; 1987 a. 411 ss. 6 to 8 , 26 , 27 , 31 ; 1989 a. 31 , 100 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 112 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 109 ; 2003 a. 33 ; 2005 a. 25 , 49 , 362 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 161 , 183 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 59 , 231 ; 2019 a. 7 , 136 , 185 ; 2021 a. 1 ; 2023 a. 36 ; s. 35.17 correction in (6) (m) 2., (n) 2. 71.01 Annotation Wisconsin Tax Policy Within a Federal S https://library.partnertax.ai/us-wi/stat/71.03 1987 a. 312 ; 1987 a. 411 ss. 6 to 8 , 26 , 27 , 31 ; 1989 a. 31 , 100 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 112 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 109 ; 2003 a. 33 ; 2005 a. 25 , 49 , 362 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 161 , 183 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 59 , 231 ; 2019 a. 7 , 136 , 185 ; 2021 a. 1 ; 2023 a. 36 ; s. 35.17 correction in (6) (m) 2., (n) 2. 71.01 Annotation Wisconsin Tax Policy Within a Federal S https://library.partnertax.ai/us-wi/stat/71.04 1987 a. 312 , 411 ; 1989 a. 31 ; 1991 a. 3 , 39 , 269 , 301 , 305 , 315 ; 1993 a. 16 , 112 , 204 , 213 , 491 ; 1995 a. 255 , 428 ; 1999 a. 9 ; 2001 a. 23 , 102 ; 2003 a. 83 ; 2005 a. 25 , 49 ; 2009 a. 28 ; 2015 a. 84 ; 2017 a. 324 ; 2021 a. 40 , 127 . 71.03 Note NOTE: 1991 Wis. Act 301 , which affected this section, contains extensive legislative council notes. https://library.partnertax.ai/us-wi/stat/71.05 1987 a. 312 ; 1987 a. 411 ss. 34 to 40 , 61 ; 1989 a. 31 ; 1989 a. 56 s. 259 ; 1991 a. 39 , 189 , 269 ; 1993 a. 112 , 204 , 491 ; 1995 a. 27 ; 1997 a. 27 , 237 ; 1999 a. 9 ; 2003 a. 37 ; 2005 a. 25 ; 2007 a. 20 ; 2009 a. 2 , 28 ; 2015 a. 84 , 196 , 216 ; 2017 a. 59 . 71.04 Cross-reference Cross-reference: See also s. Tax 2.39 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/71.06 1987 a. 312 ; 1987 a. 411 ss. 42 , 43 , 45 , 47 to 49 , 51 to 53 ; 1989 a. 31 , 46 ; 1991 a. 2 , 37 , 39 , 269 ; 1993 a. 16 , 112 , 204 , 263 , 437 ; 1995 a. 27 , 56 , 209 , 227 , 261 , 371 , 403 , 453 ; 1997 a. 27 , 35 , 39 , 237 ; 1999 a. 9 , 32 , 44 , 54 , 65 , 167 ; 2001 a. 16 , 104 , 105 , 109 ; 2003 a. 85 , 99 , 119 , 135 , 183 , 255 , 289 , 321 , 326 ; 2005 a. 22 , 25 , 216 , 254 , 335 , 361 , 479 , 483 ; 2007 a. 20 , 96 , 226 ; 2009 a. 2 , 28 , 205 , 265 , 269 , 276 , 295 , 332 , 344 ; 2 https://library.partnertax.ai/us-wi/stat/71.07 1987 a. 312 ; 1989 a. 31 ; 1993 a. 16 ; 1997 a. 27 , 41 , 237 ; 1999 a. 9 ; 2001 a. 16 ; 2009 a. 28 ; 2013 a. 20 , 145 ; 2019 a. 9 ; 2021 a. 58 ; 2023 a. 19 ; 2025 a. 15 . https://library.partnertax.ai/us-wi/stat/71.08 1987 a. 312 ; 1987 a. 411 ss. 63 , 79 to 82 , 85 , 86 ; 1987 a. 419 , 422 ; 1989 a. 31 , 44 , 56 , 100 , 359 ; 1991 a. 39 , 269 , 292 ; 1993 a. 16 , 112 , 204 , 471 , 491 ; 1995 a. 27 ss. 3377m to 3393m , 9116 (5) ; 1995 a. 209 , 227 , 400 , 453 ; 1997 a. 27 , 41 , 237 , 299 ; 1999 a. 5 , 9 , 10 , 32 ; 1999 a. 150 s. 672 ; 1999 a. 198 ; 2001 a. 16 , 109 ; 2003 a. 72 , 99 , 135 , 183 , 255 , 267 , 326 ; 2005 a. 25 , 49 , 72 , 74 , 97 , 177 , 254 , 361 , 387 , 479 , 483 , 487 ; 2007 a. 11 , 20 , 9 https://library.partnertax.ai/us-wi/stat/71.09 1987 a. 312 ; 1987 a. 411 ss. 63 , 79 to 82 , 85 , 86 ; 1987 a. 419 , 422 ; 1989 a. 31 , 44 , 56 , 100 , 359 ; 1991 a. 39 , 269 , 292 ; 1993 a. 16 , 112 , 204 , 471 , 491 ; 1995 a. 27 ss. 3377m to 3393m , 9116 (5) ; 1995 a. 209 , 227 , 400 , 453 ; 1997 a. 27 , 41 , 237 , 299 ; 1999 a. 5 , 9 , 10 , 32 ; 1999 a. 150 s. 672 ; 1999 a. 198 ; 2001 a. 16 , 109 ; 2003 a. 72 , 99 , 135 , 183 , 255 , 267 , 326 ; 2005 a. 25 , 49 , 72 , 74 , 97 , 177 , 254 , 361 , 387 , 479 , 483 , 487 ; 2007 a. 11 , 20 , 9 https://library.partnertax.ai/us-wi/stat/71.10 1987 a. 312 , 411 ; 1989 a. 31 ; 1993 a. 16 , 204 ; 1997 a. 27 ; 2009 a. 28 ; 2011 a. 68 ; 2013 a. 54 ; 2015 a. 55 ; 2017 a. 59 . https://library.partnertax.ai/us-wi/stat/71.12 1987 a. 312 ; 1987 a. 411 ss. 94 , 97 , 176 to 179 ; 1987 a. 422 s. 4 ; 1989 a. 31 , 56 , 359 ; 1991 a. 39 ; 1993 a. 16 , 184 ; 1995 a. 27 , 209 , 418 , 453 ; 1997 a. 27 , 63 , 237 , 248 ; 1999 a. 9 , 167 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 176 , 255 , 321 ; 2005 a. 25 , 49 , 71 , 74 , 177 , 178 , 323 , 361 , 460 , 479 , 483 ; 2007 a. 1 , 20 , 96 , 97 ; 2009 a. 2 , 28 , 89 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 76 , 169 , 212 , 222 , 232 ; 2011 a. 260 ss. 25 , 80 ; 2013 a. 20 , 62 , 145 https://library.partnertax.ai/us-wi/stat/71.13 1987 a. 312 ; 1987 a. 411 ss. 94 , 97 , 176 to 179 ; 1987 a. 422 s. 4 ; 1989 a. 31 , 56 , 359 ; 1991 a. 39 ; 1993 a. 16 , 184 ; 1995 a. 27 , 209 , 418 , 453 ; 1997 a. 27 , 63 , 237 , 248 ; 1999 a. 9 , 167 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 176 , 255 , 321 ; 2005 a. 25 , 49 , 71 , 74 , 177 , 178 , 323 , 361 , 460 , 479 , 483 ; 2007 a. 1 , 20 , 96 , 97 ; 2009 a. 2 , 28 , 89 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 76 , 169 , 212 , 222 , 232 ; 2011 a. 260 ss. 25 , 80 ; 2013 a. 20 , 62 , 145 https://library.partnertax.ai/us-wi/stat/71.14 1987 a. 312 ; 1987 a. 411 ss. 94 , 97 , 176 to 179 ; 1987 a. 422 s. 4 ; 1989 a. 31 , 56 , 359 ; 1991 a. 39 ; 1993 a. 16 , 184 ; 1995 a. 27 , 209 , 418 , 453 ; 1997 a. 27 , 63 , 237 , 248 ; 1999 a. 9 , 167 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 176 , 255 , 321 ; 2005 a. 25 , 49 , 71 , 74 , 177 , 178 , 323 , 361 , 460 , 479 , 483 ; 2007 a. 1 , 20 , 96 , 97 ; 2009 a. 2 , 28 , 89 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 76 , 169 , 212 , 222 , 232 ; 2011 a. 260 ss. 25 , 80 ; 2013 a. 20 , 62 , 145 https://library.partnertax.ai/us-wi/stat/71.15 1987 a. 312 ; 1997 a. 27 , 237 ; 1999 a. 9 ; 2013 a. 20 ; 2025 a. 15 . https://library.partnertax.ai/us-wi/stat/71.16 1987 a. 312 ; 1989 a. 31 ; 2001 a. 102 ; 2009 a. 28 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/71.17 1987 a. 312 ; 1989 a. 31 ; 2001 a. 102 ; 2009 a. 28 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/71.19 1987 a. 312 , 411 ; 1989 a. 31 ; 1999 a. 9 , 185 ; 2001 a. 16 . https://library.partnertax.ai/us-wi/stat/71.20 1987 a. 312 , 411 ; 1989 a. 31 ; 1999 a. 9 , 185 ; 2001 a. 16 . https://library.partnertax.ai/us-wi/stat/71.21 1987 a. 312 ; 2001 a. 102 ; 2021 a. 127 ; s. 13.92 (1) (bm) 2. https://library.partnertax.ai/us-wi/stat/71.22 1987 a. 312 , 411 ; 1993 a. 112 ; 1997 a. 27 ; 2009 a. 28 ; 2017 a. 2 . 71.20 Cross-reference Cross-reference: See also ss. Tax 2.08 , 2.09 , and 2.10 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/71.23 1987 a. 312 ; 1987 a. 411 ss. 14 , 19 , 109 , 112 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 112 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 , 252 , 299 ; 1999 a. 9 , 194 ; 2001 a. 16 , 109 ; 2003 a. 33 ; 2005 a. 25 , 49 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 161 , 183 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 59 , 231 ; 2019 a. 185 ; 2021 a. 1 ; 2021 a. 240 s. 30 ; 2023 a. 36 ; s. 35.17 correction in (4) (m) 2., (n) 2., (4m) (m) 2., (n) 2. https://library.partnertax.ai/us-wi/stat/71.24 1987 a. 312 ; 1987 a. 411 ss. 14 , 19 , 109 , 112 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 112 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 , 252 , 299 ; 1999 a. 9 , 194 ; 2001 a. 16 , 109 ; 2003 a. 33 ; 2005 a. 25 , 49 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 161 , 183 ; 2011 a. 32 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 59 , 231 ; 2019 a. 185 ; 2021 a. 1 ; 2021 a. 240 s. 30 ; 2023 a. 36 ; s. 35.17 correction in (4) (m) 2., (n) 2., (4m) (m) 2., (n) 2. https://library.partnertax.ai/us-wi/stat/71.25 1987 a. 312 ; 1999 a. 9 ; 2015 a. 84 . https://library.partnertax.ai/us-wi/stat/71.26 2009 a. 2 , 28 , 276 ; 2011 a. 32 ; 2017 a. 17 . 71.255 Cross-reference Cross-reference: See also ss. Tax 2.60 and 2.67 , Wis. adm. code. 71.255 Annotation “Slicing a Shadow”: The Debate over Combined Reporting and Its Effect on Wisconsin’s Business Climate. Flinchbaugh. 92 MLR 829 (2009). https://library.partnertax.ai/us-wi/stat/71.27 1987 a. 312 ; 1987 a. 411 ss. 22 , 124 to 129 ; 1989 a. 31 , 336 ; 1991 a. 37 , 39 , 221 , 269 ; 1993 a. 16 , 112 , 246 , 263 , 399 , 437 , 491 ; 1995 a. 27 , 56 , 351 , 371 , 380 , 428 ; 1997 a. 27 , 37 , 184 , 237 ; 1999 a. 9 , 65 ; 1999 a. 150 s. 672 ; 1999 a. 167 , 194 ; 2001 a. 16 , 38 , 106 , 109 ; 2003 a. 33 , 85 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 74 , 335 , 361 , 362 , 479 , 483 ; 2007 a. 20 , 96 , 97 , 151 , 226 ; 2009 a. 2 , 28 , 161 , 165 , 180 , 183 , 205 , 265 , 269 , 295 , 332 , https://library.partnertax.ai/us-wi/stat/71.28 1987 a. 312 ; 1987 a. 411 ss. 22 , 124 to 129 ; 1989 a. 31 , 336 ; 1991 a. 37 , 39 , 221 , 269 ; 1993 a. 16 , 112 , 246 , 263 , 399 , 437 , 491 ; 1995 a. 27 , 56 , 351 , 371 , 380 , 428 ; 1997 a. 27 , 37 , 184 , 237 ; 1999 a. 9 , 65 ; 1999 a. 150 s. 672 ; 1999 a. 167 , 194 ; 2001 a. 16 , 38 , 106 , 109 ; 2003 a. 33 , 85 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 74 , 335 , 361 , 362 , 479 , 483 ; 2007 a. 20 , 96 , 97 , 151 , 226 ; 2009 a. 2 , 28 , 161 , 165 , 180 , 183 , 205 , 265 , 269 , 295 , 332 , https://library.partnertax.ai/us-wi/stat/71.29 1987 a. 312 ; 1987 a. 411 ss. 88 , 130 to 139 ; 1987 a. 422 ; 1989 a. 31 , 44 , 56 , 100 , 336 , 359 ; 1991 a. 39 , 292 ; 1993 a. 16 , 112 , 232 , 491 ; 1995 a. 2 ; 1995 a. 27 ss. 3399r to 3404c , 9116 (5) ; 1995 a. 209 , 227 ; 1997 a. 27 , 41 , 237 , 299 ; 1999 a. 5 , 9 ; 2001 a. 16 ; 2003 a. 72 , 99 , 135 , 255 , 267 , 326 ; 2005 a. 25 , 74 , 97 , 361 , 387 , 452 , 479 , 483 , 487 ; 2007 a. 20 , 96 , 97 , 100 ; 2009 a. 2 , 11 , 28 , 180 , 185 , 265 , 267 , 269 , 276 , 294 , 295 , 332 , 401 ; 2 https://library.partnertax.ai/us-wi/stat/71.30 1987 a. 312 ; 1987 a. 411 ss. 111 , 140 to 143 ; 1989 a. 31 ; 1991 a. 39 ; 1993 a. 16 , 204 ; 1997 a. 27 ; 2009 a. 28 ; 2015 a. 55 ; 2017 a. 2 ; 2021 a. 2 . https://library.partnertax.ai/us-wi/stat/71.32 1987 a. 312 ; 1987 a. 411 ss. 144 , 145 , 182 to 185 ; 1989 a. 31 , 56 ; 1991 a. 39 ; 1995 a. 27 , 209 ; 1997 a. 27 ; 1999 a. 9 ; 2001 a. 16 ; 2003 a. 33 , 99 , 135 , 255 ; 2005 a. 25 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 265 , 269 , 295 , 332 ; 2011 a. 3 , 32 , 212 , 222 , 232 ; 2011 a. 260 ss. 26 , 80 ; 2015 a. 55 ; 2015 a. 197 s. 51 ; 2015 a. 218 ; 2017 a. 58 , 59 , 176 , 197 , 231 , 364 ; 2019 a. 54 ; 2021 a. 127 ; 2023 a. 138 ; 2025 a. 15 . subch. V of ch. 71 SUBCHAPT https://library.partnertax.ai/us-wi/stat/71.33 1987 a. 312 ; 1987 a. 411 ss. 144 , 145 , 182 to 185 ; 1989 a. 31 , 56 ; 1991 a. 39 ; 1995 a. 27 , 209 ; 1997 a. 27 ; 1999 a. 9 ; 2001 a. 16 ; 2003 a. 33 , 99 , 135 , 255 ; 2005 a. 25 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 265 , 269 , 295 , 332 ; 2011 a. 3 , 32 , 212 , 222 , 232 ; 2011 a. 260 ss. 26 , 80 ; 2015 a. 55 ; 2015 a. 197 s. 51 ; 2015 a. 218 ; 2017 a. 58 , 59 , 176 , 197 , 231 , 364 ; 2019 a. 54 ; 2021 a. 127 ; 2023 a. 138 ; 2025 a. 15 . subch. V of ch. 71 SUBCHAPT https://library.partnertax.ai/us-wi/stat/71.34 1987 a. 312 ; 1987 a. 411 ss. 144 , 145 , 182 to 185 ; 1989 a. 31 , 56 ; 1991 a. 39 ; 1995 a. 27 , 209 ; 1997 a. 27 ; 1999 a. 9 ; 2001 a. 16 ; 2003 a. 33 , 99 , 135 , 255 ; 2005 a. 25 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 226 ; 2009 a. 2 , 28 , 265 , 269 , 295 , 332 ; 2011 a. 3 , 32 , 212 , 222 , 232 ; 2011 a. 260 ss. 26 , 80 ; 2015 a. 55 ; 2015 a. 197 s. 51 ; 2015 a. 218 ; 2017 a. 58 , 59 , 176 , 197 , 231 , 364 ; 2019 a. 54 ; 2021 a. 127 ; 2023 a. 138 ; 2025 a. 15 . subch. V of ch. 71 SUBCHAPT https://library.partnertax.ai/us-wi/stat/71.35 1987 a. 312 ; 1987 a. 411 ss. 18 , 23 , 146 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 49 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 96 , 226 ; 2009 a. 2 , 28 , 161 , 183 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 212 , 232 ; 2011 a. 260 s. 80 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 17 , 58 , 59 , 197 , 231 ; 2019 a. 7 , 54 , 136 , 185 ; 2021 a. 1 , 156 https://library.partnertax.ai/us-wi/stat/71.36 1987 a. 312 ; 1987 a. 411 ss. 18 , 23 , 146 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 , 428 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 16 , 109 ; 2003 a. 33 , 99 , 135 , 255 , 326 ; 2005 a. 25 , 49 , 74 , 361 , 479 , 483 ; 2007 a. 20 , 96 , 226 ; 2009 a. 2 , 28 , 161 , 183 , 265 , 269 , 295 , 332 ; 2011 a. 32 , 212 , 232 ; 2011 a. 260 s. 80 ; 2013 a. 20 ; 2015 a. 55 , 216 ; 2017 a. 17 , 58 , 59 , 197 , 231 ; 2019 a. 7 , 54 , 136 , 185 ; 2021 a. 1 , 156 https://library.partnertax.ai/us-wi/stat/71.37 1987 a. 312 ; 1987 a. 411 ss. 40 , 50 , 147 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 109 ; 2005 a. 362 ; 2009 a. 28 ; 2013 a. 20 ; 2017 a. 368 ; 2021 a. 2 , 157 , 262 ; 2023 a. 146 . 71.365 Cross-reference Cross-reference: See also s. Tax 2.03 , Wis. adm. code. subch. VI of ch. 71 SUBCHAPTER VI URBAN TRANSIT COMPANIES 71.37 71.37 Conformity. Unless otherwise provided in this subchapter or the context requires https://library.partnertax.ai/us-wi/stat/71.38 1987 a. 312 ; 1987 a. 411 ss. 40 , 50 , 147 ; 1989 a. 31 , 336 ; 1991 a. 39 , 269 ; 1993 a. 16 , 437 ; 1995 a. 27 , 380 ; 1997 a. 27 , 37 , 237 ; 1999 a. 9 , 194 ; 2001 a. 109 ; 2005 a. 362 ; 2009 a. 28 ; 2013 a. 20 ; 2017 a. 368 ; 2021 a. 2 , 157 , 262 ; 2023 a. 146 . 71.365 Cross-reference Cross-reference: See also s. Tax 2.03 , Wis. adm. code. subch. VI of ch. 71 SUBCHAPTER VI URBAN TRANSIT COMPANIES 71.37 71.37 Conformity. Unless otherwise provided in this subchapter or the context requires https://library.partnertax.ai/us-wi/stat/78.47 1993 a. 16 ss. 1907 , 1918 , 1920 ; 1997 a. 27 ; 1999 a. 83 ; 2005 a. 49 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.48 1993 a. 16 ss. 1907 , 1918 , 1920 ; 1997 a. 27 ; 1999 a. 83 ; 2005 a. 49 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.49 1979 c. 11 , 221 ; 1981 c. 20 ; 1983 a. 27 ; 1985 a. 302 ; 1987 a. 27 ; 1987 a. 312 s. 17 ; 1991 a. 39 ; 1993 a. 16 ; 1995 a. 113 ; 1997 a. 27 ; 2011 a. 208 ; 2015 a. 170 . 78.40 Cross-reference Cross-reference: See also s. Tax 4.53 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.50 1983 a. 27 ; 1991 a. 39 ; 1997 a. 27 . https://library.partnertax.ai/us-wi/stat/78.51 1979 c. 11 ; 1985 a. 302 ; 1993 a. 16 ; 1997 a. 27 . 78.47 Cross-reference Cross-reference: See also s. Tax 4.53 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.52 1973 c. 90 ; 1991 a. 316 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.48 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.53 1973 c. 90 ; 1991 a. 316 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.48 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.55 1973 c. 90 ; 1991 a. 316 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.48 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.56 1973 c. 333 ; 1975 c. 180 , 421 ; 1979 c. 221 ; 1981 c. 20 ; 1985 a. 302 ; 1993 a. 16 ; 1997 a. 27 . 78.49 Cross-reference Cross-reference: See also s. Tax 4.53 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.57 1973 c. 333 ; 1975 c. 180 , 421 ; 1981 c. 20 ; 1987 a. 399 ; 1991 a. 316 ; 1993 a. 16 . https://library.partnertax.ai/us-wi/stat/78.58 1981 c. 20 ; 1997 a. 27 , 35 ; 2001 a. 16 ; 2015 a. 216 ; 2023 a. 12 . https://library.partnertax.ai/us-wi/stat/78.59 1981 c. 20 . https://library.partnertax.ai/us-wi/stat/78.60 1981 c. 20 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.57 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.61 1981 c. 20 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.57 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.62 1981 c. 20 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.57 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.64 1981 c. 20 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.57 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.65 1981 c. 20 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 . 78.57 Cross-reference Cross-reference: See also ss. Tax 4.54 and 4.55 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.66 1981 c. 20 ; 1993 a. 16 ; 1997 a. 27 , 41 . https://library.partnertax.ai/us-wi/stat/78.67 1981 c. 20 ; 1993 a. 16 ; 1997 a. 27 , 41 . https://library.partnertax.ai/us-wi/stat/78.68 1981 c. 20 ; 1987 a. 399 ; 1993 a. 16 ; 1997 a. 27 . https://library.partnertax.ai/us-wi/stat/78.69 1993 a. 16 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.70 1981 c. 20 ; 1987 a. 399 ; 1991 a. 316 ; 1993 a. 16 ; 2017 a. 324 . https://library.partnertax.ai/us-wi/stat/78.71 1973 c. 333 ; 1977 c. 29 , 289 , 418 ; 1981 c. 20 ; 1983 a. 368 ; 1987 a. 399 ; 1991 a. 39 ; 1993 a. 16 , 112 , 205 , 437 ; 2011 a. 68 ; 2013 a. 20 ; 2019 a. 9 . 78.68 Cross-reference Cross-reference: See also s. Tax 4.51 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.72 1973 c. 333 ; 1977 c. 29 , 289 , 418 ; 1981 c. 20 ; 1983 a. 368 ; 1987 a. 399 ; 1991 a. 39 ; 1993 a. 16 , 112 , 205 , 437 ; 2011 a. 68 ; 2013 a. 20 ; 2019 a. 9 . 78.68 Cross-reference Cross-reference: See also s. Tax 4.51 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.73 1973 c. 333 ; 1977 c. 29 , 289 , 418 ; 1981 c. 20 ; 1983 a. 368 ; 1987 a. 399 ; 1991 a. 39 ; 1993 a. 16 , 112 , 205 , 437 ; 2011 a. 68 ; 2013 a. 20 ; 2019 a. 9 . 78.68 Cross-reference Cross-reference: See also s. Tax 4.51 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.74 1977 c. 29 , 418 ; 1981 c. 20 ; 1985 a. 29 ss. 1502 , 3202 (46) (d) ; 1987 a. 312 ss. 8 , 17 ; 1991 a. 39 , 316 ; 1993 a. 16 ; 1995 a. 233 , 408 ; 1997 a. 237 . https://library.partnertax.ai/us-wi/stat/78.75 1977 c. 29 , 418 ; 1981 c. 20 ; 1985 a. 29 ss. 1502 , 3202 (46) (d) ; 1987 a. 312 ss. 8 , 17 ; 1991 a. 39 , 316 ; 1993 a. 16 ; 1995 a. 233 , 408 ; 1997 a. 237 . https://library.partnertax.ai/us-wi/stat/78.77 1981 c. 20 ; 1985 a. 153 ; 1987 a. 27 ; 1989 a. 31 ; 1991 a. 316 ; 1993 a. 16 ; 1997 a. 27 , 237 . https://library.partnertax.ai/us-wi/stat/78.155 1973 c. 90 ; 1991 a. 316 ; 1993 a. 16 . 78.11 Cross-reference Cross-reference: See also s. Tax 4.54 , Wis. adm. code. https://library.partnertax.ai/us-wi/stat/78.215 1973 c. 333 ; 1975 c. 180 , 421 ; 1977 c. 418 ; 1979 c. 221 ; 1985 a. 153 ; 1987 a. 399 ; 1991 a. 39 , 316 ; 1993 a. 16 , 437 ; 1997 a. 27 ; 2005 a. 85 ; 2019 a. 9 ; 2021 a. 58 . 78.12 Cross-reference Cross-reference: See also ss. Tax 4.51 , 4.52 , and 4.75 , Wis. adm. code. 78.12 Annotation Sub. (3), when read in conjunction with related statutes, provides that a purchaser of motor vehicle fuel from a licensed supplier is liable to the Department of Revenue for the tax when the purchaser does n https://library.partnertax.ai/us-wi/stat/78.405 1981 c. 20 ; 1987 a. 312 s. 17 ; 1993 a. 16 ; 1997 a. 27 ; 2005 a. 49 . subch. II of ch. 78 SUBCHAPTER II ALTERNATE FUELS TAX 78.39 78.39 Definitions. In this subchapter: 78.39(1) (1) “Alternate fuels” means all combustible gases and liquids suitable for generation of power for propulsion of motor vehicles, except that “alternate fuels” does not include motor vehicle fuel, as defined in s. 78.005 (13) , or general aviation fuel, as defined in s. 78.55 (3) . 78.39(2) (2) “Alternate fuels dealer” https://library.partnertax.ai/us-wi/stat/78.407 1993 a. 16 ss. 1907 , 1918 , 1920 ; 1997 a. 27 ; 1999 a. 83 ; 2005 a. 49 ; 2015 a. 216 . https://library.partnertax.ai/us-wi/stat/78.555 1973 c. 333 ; 1975 c. 180 , 421 ; 1979 c. 221 ; 1981 c. 20 ; 1985 a. 302 ; 1993 a. 16 ; 1997 a. 27 . 78.49 Cross-reference Cross-reference: See also s. Tax 4.53 , Wis. adm. code.