Wisconsin Administrative Code
Department of Revenue
Chapter Tax 61 - Retailers
Section Tax 61.01 - Purpose

The purpose of this chapter is to provide the administrator with the procedure and criteria for selecting retailers to sell lottery tickets, to establish the retailer's duties and obligations under the contract, to provide the administrator with the procedure and criteria to terminate or suspend the retailer's contract and to provide the applicant and retailer an appeal procedure if a contract is denied or a contract is terminated or suspended.

Section Tax 61.01 interpretss. 565.10 and 565.12, Stats.