{"data":{"id":"us-wi/wis.-stat.-77.72","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.72","heading":"General rule.","body":"For the purposes of this subchapter, all retail sales of tangible personal property, and items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and taxable services are sourced as provided in s. 77.522.","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 V COUNTY, MUNICIPALITY, ANDSPECIAL DISTRICT SALES AND USE TAXES"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.72","current_through":"2023-24 Wisconsin Statutes updated through 2025 Wis. Act 247 (published 9-4-26)","vintage":"","retrieved_at":"2026-09-05T12:00:39Z","sha256":"7d0b4616a75d58796a0b9952990566cae14e49b1e846c2789e94f43b0901a75d","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.71","next":"us-wi/wis.-stat.-77.73"},"notice":"GroundRules: Original legal text. Not legal advice."}