Wis. Stat. § 77.66 — Certification for collection of sales and use tax

The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b) , of persons, who make sales of tangible personal property, or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) , and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.