Wisconsin Administrative Code
Department of Revenue
Chapter Tax 63 - Nonprofit organization retailers
Section Tax 63.02 - Definitions
Current through February 26, 2024
In this chapter:
(1) "Administrator" has the meaning specified in s. Tax 61.02(1).
(2) "Break-open ticket" means a ticket issued by the Wisconsin lottery that is made of laminated paper, partially perforated to permit strips to be torn from one side to reveal play symbols beneath, from which it can be immediately determined whether the ticket is a winner.
(3) "Location" means the place at which the nonprofit organization has been granted the authority to sell lottery tickets or shares by the administrator.
(4) "Nonprofit organization" has the meaning specified in s. 565.10(14), Stats.
(5) "Wisconsin lottery" has the meaning specified in s. Tax 61.02(9).
Section Tax 63.02 interpretss. 565.10 and s. 565.12, Stats.