{
  "batch": "887-wisconsin-required-paperwork-and-licenses",
  "articles": [
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_wi_anchor_statutes",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes: statutory code index",
      "summary": "[Unverified - being checked] Wisconsin's official statutes are published by the Wisconsin Legislature at docs.legis.wisconsin.gov under a Table of Contents index page listing chapters grouped by subject-matter heading, including Chapter 77 (sales and use taxes) and Chapter 440 (Department of Safety and Professional Services), updated through 2025 Wis. Act 247 and published October 1, 2026 under s. 35.18.",
      "body": "Wisconsin's official statutes are published by the Wisconsin Legislature at docs.legis.wisconsin.gov under a Table of Contents index page listing chapters grouped by subject-matter heading, including Chapter 77 (sales and use taxes) and Chapter 440 (Department of Safety and Professional Services), updated through 2025 Wis. Act 247 and published October 1, 2026 under s. 35.18.\n\nWhat Wisconsin Legislature actually says:\n\n“Wisconsin Statutes Table of Contents”\n\nNote: Anchor record for batch 887. Page heading captured verbatim; full chapter list readable on the page.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/statutes/prefaces/toc",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin Legislature",
      "evidence_quote": "Wisconsin Statutes Table of Contents",
      "volatility": "low",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_887_wi_statutes_anchor_178",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes: chapter index citation",
      "summary": "[Unverified - being checked] Chapter 178 of the Wisconsin Statutes is titled Uniform Partnership Law and is published on the Wisconsin Legislature document server at docs.legis.wisconsin.gov/document/statutes/178.",
      "body": "Chapter 178 of the Wisconsin Statutes is titled Uniform Partnership Law and is published on the Wisconsin Legislature document server at docs.legis.wisconsin.gov/document/statutes/178.\n\nWhat Wisconsin State Legislature actually says:\n\n“CHAPTER 178 UNIFORM PARTNERSHIP LAW”\n\nNote: Anchor record for batch 887. The chapter's own index page on the legislature's document server was opened; its heading is the verbatim quote.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/document/statutes/178",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin State Legislature",
      "evidence_quote": "CHAPTER 178 UNIFORM PARTNERSHIP LAW",
      "volatility": "",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes",
      "topic": "chapter index citation",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin only",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_887_wi_statutes_ch77_sales_tax",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes Chapter 77: sales tax",
      "summary": "[Unverified - being checked] Wisconsin Statutes Chapter 77 covers taxation of forest croplands, real estate transfer fees, sales and use taxes, and related county, municipality and special district sales and use taxes.",
      "body": "Wisconsin Statutes Chapter 77 covers taxation of forest croplands, real estate transfer fees, sales and use taxes, and related county, municipality and special district sales and use taxes.\n\nWhat Wisconsin State Legislature actually says:\n\n“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.”\n\nNote: Quoted from the Table of Contents chapter listing opened on docs.legis.wisconsin.gov.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/document/statutes/77",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin State Legislature",
      "evidence_quote": "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.",
      "volatility": "",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes Chapter 77",
      "topic": "sales tax",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin only",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_887_wi_statutes_77_52_retail_sales_tax",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes s. 77.52: retail sales tax",
      "summary": "[Unverified - being checked] A tax of 5 percent of the sales price is imposed on all retailers for the privilege of selling, licensing, leasing or renting tangible personal property at retail in Wisconsin.",
      "body": "A tax of 5 percent of the sales price is imposed on all retailers for the privilege of selling, licensing, leasing or renting tangible personal property at retail in Wisconsin.\n\nWhat Wisconsin State Legislature actually says:\n\n“For the privilege of selling, licensing, leasing or renting tangible personal property at retail a tax is imposed upon all retailers at the rate of 5 percent of the sales price from the sale, license, lease or rental of tangible personal property sold, licensed, leased or rented at retail in this state, as determined under s. 77.522.”\n\nNote: Section text opened verbatim on the legislature document server.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/document/statutes/77.52",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin State Legislature",
      "evidence_quote": "For the privilege of selling, licensing, leasing or renting tangible personal property at retail a tax is imposed upon all retailers at the rate of 5 percent of the sales price from the sale, license, lease or rental of tangible personal property sold, licensed, leased or rented at retail in this state, as determined under s. 77.522.",
      "volatility": "",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes s. 77.52",
      "topic": "retail sales tax",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin only",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_887_wi_statutes_77_60_late_filing_fee",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes s. 77.60(2): late filing fee",
      "summary": "[Unverified - being checked] Delinquent sales and use tax returns are subject to a $20 late filing fee unless the return was not timely filed because of the death of the person required to file.",
      "body": "Delinquent sales and use tax returns are subject to a $20 late filing fee unless the return was not timely filed because of the death of the person required to file.\n\nWhat Wisconsin State Legislature actually says:\n\n“Upon a showing by the department under s. 73.16 (4), delinquent sales and use tax returns shall be subject to a $20 late filing fee unless the return was not timely filed because of the death of the person required to file.”\n\nNote: Quoted from s. 77.60(2) text opened within chapter 77 page.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/document/statutes/77.61",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin State Legislature",
      "evidence_quote": "Upon a showing by the department under s. 73.16 (4), delinquent sales and use tax returns shall be subject to a $20 late filing fee unless the return was not timely filed because of the death of the person required to file.",
      "volatility": "",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes s. 77.60(2)",
      "topic": "late filing fee",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin only",
      "tags": {
        "lane": "any",
        "stage": "trouble",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.payout"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_887_wi_statutes_77_60_interest",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes s. 77.60(1)(a): interest on unpaid tax",
      "summary": "[Unverified - being checked] Except as provided in par. (b), unpaid taxes bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department.",
      "body": "Except as provided in par. (b), unpaid taxes bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department.\n\nWhat Wisconsin State Legislature actually says:\n\n“Except as provided in par. (b), unpaid taxes shall bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department.”\n\nNote: Quoted from s. 77.60(1)(a) text opened on the legislature document server.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/document/statutes/77.61",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin State Legislature",
      "evidence_quote": "Except as provided in par. (b), unpaid taxes shall bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department.",
      "volatility": "",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes s. 77.60(1)(a)",
      "topic": "interest on unpaid tax",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin only",
      "tags": {
        "lane": "any",
        "stage": "trouble",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r887_wisconsin_required_paperwork_and_licenses_887_wi_statutes_77_60_failure_to_file_penalty",
      "category": "Business",
      "title": "[Unverified - being checked] Wisconsin Statutes s. 77.60(4): failure to file penalty",
      "summary": "[Unverified - being checked] For failure to file a required return by the due date, 5 percent of the tax is added if the failure is not more than one month, with an additional 5 percent for each additional month or fraction, not exceeding 25 percent in the aggregate, upon a showing by the department under s. 73.16(4).",
      "body": "For failure to file a required return by the due date, 5 percent of the tax is added if the failure is not more than one month, with an additional 5 percent for each additional month or fraction, not exceeding 25 percent in the aggregate, upon a showing by the department under s. 73.16(4).\n\nWhat Wisconsin State Legislature actually says:\n\n“In case of failure to file any return required under authority of s. 77.58 by the due date, determined with regard to any extension of time for filing, and upon a showing by the department under s. 73.16 (4), there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is not for more than one month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.”\n\nNote: Quoted from s. 77.60(4) text opened on the legislature document server.",
      "source_type": "official",
      "source_link": "https://docs.legis.wisconsin.gov/document/statutes/77.61",
      "last_verified": "2026-10-17",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Wisconsin State Legislature",
      "evidence_quote": "In case of failure to file any return required under authority of s. 77.58 by the due date, determined with regard to any extension of time for filing, and upon a showing by the department under s. 73.16 (4), there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is not for more than one month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.",
      "volatility": "",
      "from_batch": "887-wisconsin-required-paperwork-and-licenses",
      "subject": "Wisconsin Statutes s. 77.60(4)",
      "topic": "failure to file penalty",
      "applies_to_country": "*",
      "applies_to_scope": "Wisconsin only",
      "tags": {
        "lane": "any",
        "stage": "trouble",
        "region": [
          "us-wi"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}