Section Tax 63.04 - Temporary nonprofit organization retailer certificate of authority(1) When a nonprofit organization is awarded a contract or a contract renewal under this chapter, the organization shall pay $10.00 to the Wisconsin lottery for a nonassignable and nontransferable certificate of authority. Included as an addendum to the certificate shall be a list from the contract document, specifying the locations at which the nonprofit organization retailer is authorized to sell break-open tickets. Except as otherwise provided in this section, a certificate of authority may authorize sales at more than one location.(2) The certificate of authority shall be temporary, limiting nonprofit organization retailer sales to specified locations. A certificate of authority and any amendment of it may authorize a nonprofit organization retailer to sell Wisconsin lottery break-open tickets at more than one location, provided the contract document and certificate indicate a single permanent primary location from which the contract and certificate may not be transferred, in accordance with s. 565.10(10) and (12), Stats. Any other locations that are subsequently amended to the contract and certificate may not be considered as permanent primary locations.(3) If the certificate is lost, mutilated or destroyed, the nonprofit organization retailer shall within 15 calendar days request in writing and submit a completed application for a duplicate certificate.(4) A mutilated certificate shall be surrendered to the administrator upon issuance of a duplicate. A lost certificate, when found, shall be surrendered to the administrator within 15 calendar days of its recovery.(5) If an organization wishes to sell Wisconsin lottery break-open tickets at a location not specified in its retailer contract, it shall apply to the Wisconsin lottery for an amendment to its retailer contract. The application for an amendment must be approved by the Wisconsin lottery at least 15 calendar days before the nonprofit organization begins selling break-open tickets at the new location.Wis. Admin. Code Department of Revenue Tax 63.04
Cr. Register, December, 1989, No. 408, eff. 1-1-90; CR 01-088: am. (1), (3), (4) and (5), renum. and am. (2) (intro.) to be (2) and r. (2) (a) and (b), Register February 2002 No. 554, eff. 3-1-02.Section Tax 63.04 interpretss. 565.10(8) to (12), Stats.