Terms Used In Wisconsin Statutes 77.75

  • Person: includes all partnerships, associations and bodies politic or corporate. See Wisconsin Statutes 990.01
  • State: when applied to states of the United States, includes the District of Columbia, the commonwealth of Puerto Rico and the several territories organized by Congress. See Wisconsin Statutes 990.01

Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person’s sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.