Wisconsin § 77.67 - Amnesty for new registrants.
Full text of Wisconsin Wisconsin Statutes § 77.67 — Amnesty for new registrants., with citation guidance and answers to common questions.
§ 77.67. Amnesty for new registrants.
77.67(1) (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a) , if all of the following apply: 77.67(1)(a) (a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a) . 77.67(1)(b) (b) The seller registers under par. (a) no later than 365 days after the effective date of this state’s participation in the agreement under s. 77.65 (2) (a) , as determined by the department. 77.67(1)(c) (c) The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state’s participation in the agreement under s. 77.65 (2) (a) , as determined by the department. 77.67(1)(d) (d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under par. (a) . 77.67(1)(e) (e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact. 77.67(1)(f) (f) The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller’s collection obligation begins. 77.67(2) (2) Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller. 77.67 History History: 2009 a. 2 . subch. V of ch. 77 SUBCHAPTER V COUNTY, MUNICIPALITY, AND SPECIAL DISTRICT SALES AND USE TAXES
Source: official Wisconsin text · Last verified 2026-08-27
Frequently Asked Questions About Wisconsin § 77.67
What does Wisconsin Statutes § 77.67 cover?
Section 77.67 ("Amnesty for new registrants.") 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 § 77.67?
A common citation format is "Wisconsin Statutes § 77.67" (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 § 77.67 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.