§ 3.02. SALES TAX .

Latest version.

(1)

IMPOSED. Under § 77.70, Wis. Stats., for the privilege of selling, leasing or renting tangible personal property and for the privilege of selling, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% of the gross receipts from the sale, lease or rental of tangible personal property as set forth in Subch. 5, Ch. 77, Wis. Stats., and § 77.71, Wis. Stats. Such sales and use taxes shall be imposed in their entirety according to the requirements of Subch. V, Ch. 77, Wis. Stats.

(2)

USE OF FUNDS. All funds generated under § 77.70, Wis. Stats., may only be appropriated for property tax relief.

                    
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