(b) Tangible personal property purchased from out-of-state sellers that are temporarily stored, remain idle, and not used in this state for not more than 180 days and that are then delivered and used solely outside of this state.
145,43
Section
43. 77.54 (61) (c) of the statutes is created to read:
77.54 (61) (c) In this subsection:
1. "Postpress activities" include paper bronzing, die-cutting, edging, embossing, folding, gilding, gluing, and indexing.
2. "Prepress activities" include making print-ready plates, typesetting, trade binding, and sample mounting.
3. "Temporarily" means not more than 180 days.
238.16 (3) Eligibility for tax benefits. (intro.) A person certified under sub. (2) may receive tax benefits under this section if, in each year for which the person claims tax benefits under this section, the person increases net employment in this state in the person's business above the net employment in this state in the person's business during the year before the person was certified under sub. (2), as determined by the corporation under its policies and procedures, and one of the following applies:
[
2013 Wisconsin Act 20] Section 9252 (1) (a) (intro.) Notwithstanding
2011 Wisconsin Act 32, section
9255 (1) (c) and (d), the secretary shall not lapse any money from the agencies specified in those paragraphs during the 2013-15 fiscal biennium, but shall instead lapse to the general fund from the unencumbered balances of general purpose revenue and program revenue appropriations to the following executive branch state agencies, other than sum sufficient appropriations and appropriations of federal revenues, the following amounts in
each fiscal year of the 2013-15 fiscal biennium the 2013-14, 2014-15, and 2015-16 fiscal years:
145,9143
Section 9143.
Nonstatutory provisions; Technical College System.
(1) Aid notification. By October 15, 2014, the state technical college system board shall notify each technical college district board of the amount of aid it will receive under section 38.16 (4) of the statutes, as created by this act, on February 20, 2015.
145,9201
Section 9201.
0Fiscal changes; Administration.
(1m) Transfers to the budget stabilization fund. Notwithstanding section 16.518 (3) of the statutes, no amounts shall be transferred from the general fund to the budget stabilization fund during the 2013-15 fiscal biennium.
145,9337
Section 9337.
Initial applicability; Revenue.
(1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b), and (c) of the statutes first applies retroactively to sales made on October 1, 2013.
(2) Research and rehabilitation credits. The treatment of sections 71.07 (4k) (b) 1., (5m) (a) 4., and (9r) (a), 71.08 (1) (intro.) (as it relates to the state historic rehabilitation credit and the research credit), and 71.10 (4) (dr) and (er) of the statutes first applies to taxable years beginning on January 1, 2014.
(3) Carry-backs.
(a) The renumbering of section 71.05 (8) (b) of the statutes and the creation of section 71.05 (8) (b) 2. of the statutes first apply to taxable years beginning on January 1, 2014.
(am) The treatment of section 71.52 (6) of the statutes first applies retroactively to taxable years beginning on January 1, 2012.
(4) Overpayments. The treatment of section 71.05 (8) (c) of the statutes first applies to refunds paid on January 1, 2014.
(5) Manufacturing and agriculture credits. The treatment of sections 71.07 (5n) (b) (intro.), 71.08 (1) (intro.) (as it relates to the manufacturing and agriculture credit), and 71.10 (4) (cr) of the statutes first applies retroactively to taxable years beginning on January 1, 2013.
(5m) Net operating losses; depletion. The treatment of sections 71.26 (4) (a), 71.45 (4) (a), and 71.98 (3) of the statutes first applies to taxable years beginning on January 1, 2014.
145,9400
Section 9400.
Effective dates; general. Except as otherwise provided in Sections 9401 to 9452 of this act, this act takes effect on the day after publication.
145,9437
Section 9437.
Effective dates; Revenue.
(1) Commercial printing. The treatment of section 77.54 (61) (intro.), (a), (b), and (c) of the statutes takes effect retroactively to October 1, 2013.
(2) Manufacturing and agriculture credits. The treatment of sections 71.07 (5n) (b) (intro.), 71.08 (1) (intro.) (by Section 32
), and 71.10 (4) (cr) of the statutes takes effect retroactively on January 1, 2013.
(3) Research and rehabilitation credits. The treatment of sections 71.07 (4k) (b) 1., (5m) (a) 4., and (9r) (a), 71.08 (1) (intro.) (by Section 33), and 71.10 (4) (dr) and (er) of the statutes takes effect on January 1, 2014.
(3d) Carry-backs. The treatment of section 71.52 (6) of the statutes takes effect retroactively to January 1, 2012.
