Wisconsin § 77.57 - Liability of purchaser.
Full text of Wisconsin Wisconsin Statutes § 77.57 — Liability of purchaser., with citation guidance and answers to common questions.
§ 77.57. Liability of purchaser.
If a purchaser certifies in writing to a seller that the tangible personal property or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) purchased will be used in a manner or for a purpose entitling the seller to regard the sales price from the sale as exempted by this subchapter from the computation of the amount of the sales tax and uses the property or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) in some other manner or for some other purpose, the purchaser is liable for payment of the sales tax. The tax shall be measured by the sales price of the property or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) to the purchaser. 77.57 History History: 1983 a. 405 ; 2009 a. 2 . 77.57 Annotation A seller is not relieved of liability if the purchaser’s certificate on its face fails to state a legal basis for exempting the sale. DOR v. Moebius Printing Co., 89 Wis. 2d 610 , 279 N.W.2d 213 (1979).
Frequently Asked Questions About Wisconsin § 77.57
What does Wisconsin Statutes § 77.57 cover?
Section 77.57 ("Liability of purchaser.") is part of the Wisconsin Statutes, the codified statutory law of Wisconsin. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Wisconsin § 77.57?
A common citation format is "Wisconsin Statutes § 77.57" (Wisconsin). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Wisconsin law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Wisconsin official source linked on this page or consult a licensed Wisconsin attorney.
How does Wisconsin § 77.57 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Wisconsin can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Wisconsin.