{"data":{"id":"us-wi/wis.-stat.-77.525","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.525","heading":"Reduction to prevent double taxation.","body":"Any person who is subject to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted to this state by an amount equal to the similar tax properly paid to another state on those services or by the amount due this state on those services, whichever is less. That person shall refund proportionally to the persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to the amounts not remitted.","path":["Chs. 70-79, Taxation","Chapter 77 Taxation Of Forest Croplands; Real Estate Transfer Fees; Sales And Use Taxes; County, Municipality, And Special District Sales And Use Taxes; Managed Forest Land; Economic Development Surcharge; Local Food And Beverage Tax; Local Rental Car Tax; Premier Resort Area Taxes; State Rental Vehicle Fee; Dry Cleaning Fees","SUBCHAPTER III GENERAL SALES AND USE TAX"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.525","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:38Z","sha256":"69e96c80586e6724f719fe699b07d4be23a09326deebd7cf22bc9e2a115301fc","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.524","next":"us-wi/wis.-stat.-77.53"},"notice":"GroundRules: Original legal text. Not legal advice."}