{"data":{"id":"us-wi/wis.-stat.-77.935","jurisdiction":"us-wi","citation":"Wis. Stat. § 77.935","heading":"Single-owner entities.","body":"A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner’s return under this subchapter.","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 VII ECONOMIC DEVELOPMENT SURCHARGE"],"source_url":"https://docs.legis.wisconsin.gov/document/statutes/77.935","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":"e309ce02b05605736339b1556ae2c75aec4b4b0d9cc419a58883c6e4e0dfb37e","source_id":"us-wi","stale":false,"prev":"us-wi/wis.-stat.-77.93","next":"us-wi/wis.-stat.-77.94"},"notice":"GroundRules: Original legal text. Not legal advice."}