{"data":{"id":"us-wi/wis.-stat.-77.785","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.785","heading":"Duties of retailers.","body":"(1) All retailers shall collect and report the taxes under this subchapter on the sales price from leases and rentals of property or items, property, and goods under s. 77.52 (1) (b), (c), and (d) under s. 77.71 (4).\n(2) Prior to registration or titling, a retailer of a boat, aircraft, motor vehicle, manufactured home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r), shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.","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/77.785","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":"6a954a62988325e3b5f4f8e37fbf23943b7710d0ce3a2aca45be4c92bb223d3d","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.78","next":"us-wi/wis.-stat.-77.79"},"notice":"GroundRules: Original legal text. Not legal advice."}