Wisconsin Code § 77.78

Registration
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No motor vehicle, boat, snowmobile,
recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required
to be registered by this state may be registered or titled by this
state unless the registrant files a sales and use tax report and pays
the county tax, municipal tax, and special district tax at the time
of registering or titling to the state agency that registers or titles
the property. That state agency shall transmit those tax revenues
to the department of revenue.

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