Wisconsin Law Relating to Types of Retailers in Auction for Tax Purposes

Wisconsin Administrative Code: Department of Revenue Chapter Tax 11. Sales and Use Tax Subchapter VII. Types of Retailers Tax 11.50 Auctions. (1) STATUTE. Section 77.51 (13) (b), Stats., provides that every person engaged in the business of making sales at auction of tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., owned by the person mak...