Wis. Stat. § 25.75
This is the official text of Wis. Stat. § 25.75, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Lottery fund.
Official statutory text
(1) Definitions. In this section:
(b) “Gross lottery revenues” means gross revenues from the sale of lottery tickets and lottery shares under ch. 565 and revenues from the imposition of fees, if any, under s. 565.10 (8) and includes compensation, including bonuses, if any, paid to retailers under s. 565.10 (14) , regardless of whether the compensation is deducted by the retailer prior to transmitting lottery ticket and lottery share revenues to the commission.
(c) “Lottery proceeds” means the remainder of the gross lottery revenues after deducting all of the following:
2. Amounts for prizes.
3. Amounts for other expenses, including compensation paid to retailers under s. 565.10 (14) and amounts paid to vendors for on-line services and supplies provided by the vendors under contract under s. 565.25 (2) (a) .
(2) Creation. There is created a separate nonlapsible trust fund known as the lottery fund, to consist of gross lottery revenues received by the department of revenue and moneys transferred to the lottery fund under ss. 20.435 (5) (kg) , 20.455 (2) (g) , and 20.505 (8) (am) and (g) .
(3) Distribution of gross lottery revenues. The distribution of the gross lottery revenues in the fund shall be subject to all of the following:
(a) Prizes. An amount equal to at least 50 percent of each year’s revenues from the sale of lottery tickets and lottery shares shall be returned as prizes to the holders of winning lottery tickets or lottery shares sold during that year.
(b) Expenses. No more than an amount equal to 10 percent of gross lottery revenues for each year may be expended to pay the expenses for the operation and administration of the lottery, except that expenses for the operation and administration of the lottery may exceed 10 percent of gross lottery revenues if so approved by the joint committee on finance under s. 13.10 . In computing expenses subject to the 10 percent limitation under this paragraph:
1. Compensation paid to retailers under s. 565.10 (14) shall not be included.
2. Capital expenditures may be amortized.
3. Payments to vendors for on-line services and supplies provided by the vendors under contract under s. 565.25 (2) (a) shall be included.
4. Moneys appropriated from the lottery fund under s. 20.455 (2) (r) shall not be included.
(e) Offset of expenses. From the appropriation under s. 20.566 (2) (r) , lottery proceeds shall be used to offset department of revenue expenses in administering the lottery credit.
History: 1987 a. 119 , 399 ; 1989 a. 31 , 336 ; 1991 a. 39 , 225 , 269 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 ; 1999 a. 5 , 9 ; 2001 a. 16 ; 2003 a. 33 ; 2009 a. 28 ; 2021 a. 58 , 239 .
(b) “Gross lottery revenues” means gross revenues from the sale of lottery tickets and lottery shares under ch. 565 and revenues from the imposition of fees, if any, under s. 565.10 (8) and includes compensation, including bonuses, if any, paid to retailers under s. 565.10 (14) , regardless of whether the compensation is deducted by the retailer prior to transmitting lottery ticket and lottery share revenues to the commission.
(c) “Lottery proceeds” means the remainder of the gross lottery revenues after deducting all of the following:
2. Amounts for prizes.
3. Amounts for other expenses, including compensation paid to retailers under s. 565.10 (14) and amounts paid to vendors for on-line services and supplies provided by the vendors under contract under s. 565.25 (2) (a) .
(2) Creation. There is created a separate nonlapsible trust fund known as the lottery fund, to consist of gross lottery revenues received by the department of revenue and moneys transferred to the lottery fund under ss. 20.435 (5) (kg) , 20.455 (2) (g) , and 20.505 (8) (am) and (g) .
(3) Distribution of gross lottery revenues. The distribution of the gross lottery revenues in the fund shall be subject to all of the following:
(a) Prizes. An amount equal to at least 50 percent of each year’s revenues from the sale of lottery tickets and lottery shares shall be returned as prizes to the holders of winning lottery tickets or lottery shares sold during that year.
(b) Expenses. No more than an amount equal to 10 percent of gross lottery revenues for each year may be expended to pay the expenses for the operation and administration of the lottery, except that expenses for the operation and administration of the lottery may exceed 10 percent of gross lottery revenues if so approved by the joint committee on finance under s. 13.10 . In computing expenses subject to the 10 percent limitation under this paragraph:
1. Compensation paid to retailers under s. 565.10 (14) shall not be included.
2. Capital expenditures may be amortized.
3. Payments to vendors for on-line services and supplies provided by the vendors under contract under s. 565.25 (2) (a) shall be included.
4. Moneys appropriated from the lottery fund under s. 20.455 (2) (r) shall not be included.
(e) Offset of expenses. From the appropriation under s. 20.566 (2) (r) , lottery proceeds shall be used to offset department of revenue expenses in administering the lottery credit.
History: 1987 a. 119 , 399 ; 1989 a. 31 , 336 ; 1991 a. 39 , 225 , 269 ; 1993 a. 16 ; 1995 a. 27 ; 1997 a. 27 ; 1999 a. 5 , 9 ; 2001 a. 16 ; 2003 a. 33 ; 2009 a. 28 ; 2021 a. 58 , 239 .
Status: in_force · Read it on the official government site
Need a lawyer in Wisconsin?
Find a Wisconsin lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.