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Can you summarize WIAC Tax Chapter 63?
Department of Revenue > Nonprofit Organization Retailers
Short Summary
The provided legal document content pertains to the procedures and criteria for nonprofit organizations to become retailers of break-open lottery tickets in Wisconsin. The document outlines the application process, including the completion of an application form and submission to the Wisconsin lottery along with a nonrefundable fee. The administrator will review the application based on specific criteria and either grant or deny the contract within 35 business days. The document also references relevant sections of the Wisconsin Statutes and provides the address for submitting applications and fees. Additionally, the document discusses the issuance of a temporary nonprofit organization retailer certificate of authority, which requires a payment to the Wisconsin lottery. The certificate authorizes the nonprofit organization retailer to sell break-open tickets at specified locations, with limitations on sales and the requirement for a single permanent primary location. The document also outlines the process for requesting a duplicate certificate and applying for an amendment to sell tickets at a new location. The procedures prescribed under s. Tax 61.07 apply to contract denials under this chapter. The document further mentions the selection of break-open ticket games and the cost to the nonprofit organization retailer, as well as their entitlement to retain proceeds from sales less redeemed prizes. No specific exemptions or penalties are mentioned in these documents.
Whom does it apply to?
Nonprofit organizations, administrator
What does it govern?
Contracting with nonprofit organizations to sell break-open lottery tickets for a higher rate of compensation, duties and obligations of nonprofit organization retailers, termination or suspension of retailer's contract, appeal procedure for denied or terminated/suspended contracts
What are exemptions?
No exemptions are mentioned.
What are the Penalties?
No penalties are mentioned.
Jurisdiction
Wisconsin