SB440,35 12Section 35. 73.01 (5) (a) of the statutes is amended to read:
SB440,14,2213 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
14of assessors under s. 70.995 (8) or who has filed a petition for redetermination with
15the department of revenue and who is aggrieved by the redetermination of the
16department of revenue may, within 60 days of the determination of the state board
17of assessors or of the department of revenue or, in all other cases, within 60 days after
18the redetermination but not thereafter, file with the clerk of the commission a
19petition for review of the action of the department of revenue and the number of
20copies of the petition required by rule adopted by the commission. Any person who
21is aggrieved by a determination of the department of transportation under s. 341.405
22or 341.45 may, within 30 days after the determination of the department of
23transportation, file with the clerk of the commission a petition for review of the action
24of the department of transportation and the number of copies of the petition required
25by rule adopted by the commission. If a municipality appeals, its appeal shall set

1forth that the appeal has been authorized by an order or resolution of its governing
2body and the appeal shall be verified by a member of that governing body as
3pleadings in courts of record are verified. The clerk of the commission shall transmit
4one copy to the department of revenue, or to the department of transportation, and
5to each party. In the case of appeals from manufacturing property assessments, the
6person assessed shall be a party to a proceeding initiated by a municipality. At the
7time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
8The commission shall deposit the fee in the general fund. Within 30 days after such
9transmission the department of revenue, except for petitions objecting to
10manufacturing property assessments, or the department of transportation, shall file
11with the clerk of the commission an original and the number of copies of an answer
12to the petition required by rule adopted by the commission and shall serve one copy
13on the petitioner or the petitioner's attorney or agent. Within 30 days after service
14of the answer, the petitioner may file and serve a reply in the same manner as the
15petition is filed. Any person entitled to be heard by the commission under s. 76.38
16(12) (a), 1993 stats., or s. 76.39 (4) (c), or 76.48, or 76.91 may file a petition with the
17commission within the time and in the manner provided for the filing of petitions in
18income or franchise tax cases. Such papers may be served as a circuit court summons
19is served or by certified mail. For the purposes of this subsection, a petition for review
20is considered timely filed if mailed by certified mail in a properly addressed envelope,
21with postage duly prepaid, which envelope is postmarked before midnight of the last
22day for filing.
SB440,36 23Section 36. 73.03 (50) (d) of the statutes is amended to read:
SB440,15,824 73.03 (50) (d) In the case of a sole proprietor, signs the form or, in the case of
25other persons, has an individual who is authorized to act on behalf of the person sign

1the form, or, in the case of a single-owner entity that is disregarded as a separate
2entity under section 7701 of the Internal Revenue Code, the person is the owner. If
3an owner elects under s. 77.58 (3) (a) to file a separate electronic return for each of
4the owner's disregarded entities, each disregarded entity shall obtain a certificate
5under this subsection.
Any person who may register under this subsection may
6designate an agent, as defined in s. 77.524 (1) (ag), to register with the department
7under this subsection in the manner prescribed by the department. In this
8paragraph, "sign" has the meaning given in s. 77.51 (17r).
SB440,37 9Section 37. 73.09 (2) of the statutes, as affected by 2015 Wisconsin Act 55, is
10amended to read:
SB440,15,2011 73.09 (2) Department of revenue assessment personnel. The requirements
12established for local assessment personnel under sub. (1) shall also apply to
13department of revenue assessment personnel. The division of personnel
14management in the department of administration with the assistance of the
15department of revenue shall determine the position classifications for which
16certification shall apply within the department of revenue. The first level of
17certification shall be obtained within 100 days of the employee's appointment a
18timeframe consistent with the department of revenue's employment practices
. The
19department of revenue in consultation with the division of personnel management
20shall establish requirements for obtaining higher levels of assessor certification.
SB440,38 21Section 38. 73.09 (4) (b) of the statutes is amended to read:
SB440,16,822 73.09 (4) (b) Persons may be recertified by passing an examination as provided
23in sub. (5) or by attendance for
attending at least 4 of the previous 5 years at annual
24meetings called by the department of revenue under s. 73.06 (1) and by meeting
25continuing education requirements determined by the department of revenue. The

1department of revenue may revoke a person's certification if the person fails to attend
2more than one annual meeting or fails to meet the continuing education
3requirements in any recertification cycle. The department may reinstate a
4certification revoked under this paragraph after a revocation period of no less than
5one year has expired if the person whose certification was revoked requests
6reinstatement, attends the next annual meeting under s. 73.06 (1) following the date
7on which the department revoked the certification, and passes an examination under
8sub. (5).
SB440,39 9Section 39. 73.09 (7) (a) of the statutes is amended to read:
SB440,16,1810 73.09 (7) (a) The secretary of revenue or a designee may revoke or suspend the
11certification of any assessor, assessment personnel, or expert appraiser for the
12practice of any fraud or deceit in obtaining certification, or any negligence,
13incompetence, or misconduct, including making a fraudulent change in the
14assessment roll after it is opened for examination under s. 70.47 (3). The secretary
15of revenue or the secretary's designee may require any assessor, assessment
16personnel, or expert appraiser to take corrective action in order to avoid the
17revocation or suspension of that person's certification for the activities described
18under this paragraph.
SB440,40 19Section 40. 74.23 (1) (a) 2. of the statutes is amended to read:
SB440,16,2320 74.23 (1) (a) 2. Pay to the proper treasurer all collections of special
21assessments, special charges and special taxes, except that occupational taxes under
22ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes
23under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.
SB440,41 24Section 41. 74.25 (1) (a) 2. of the statutes is amended to read:
SB440,17,4
174.25 (1) (a) 2. Pay to the proper treasurer all collections of special
2assessments, special charges and special taxes, except that occupational taxes under
3ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes
4under ch. 77 shall be settled for under subds. 5. to 8.
SB440,42 5Section 42. 74.25 (1) (a) 3. of the statutes is amended to read:
SB440,17,96 74.25 (1) (a) 3. Retain all collections of special assessments, special charges and
7special taxes due to the taxation district, except that occupational taxes under ss.
870.40 to 70.421 and forest cropland, woodland and managed forest land taxes under
9ch. 77 shall be settled for under subds. 5. to 8.
SB440,43 10Section 43. 74.30 (1) (b) of the statutes is amended to read:
SB440,17,1411 74.30 (1) (b) Pay to the proper treasurer all collections of special assessments,
12special charges and special taxes, except that occupational taxes under ss. 70.40 to
1370.421 and forest cropland, woodland and managed forest land taxes under ch. 77
14shall be settled for under pars. (e) to (h).
SB440,44 15Section 44. 74.30 (1) (c) of the statutes is amended to read:
SB440,17,1916 74.30 (1) (c) Retain all collections of special assessments, special charges and
17special taxes due to the taxation district, except that occupational taxes under ss.
1870.40 to 70.421 and forest cropland, woodland and managed forest land taxes under
19ch. 77 shall be settled for under pars. (e) to (h).
SB440,45 20Section 45. 76.01 of the statutes is amended to read:
SB440,17,25 2176.01 Railroads and utilities, assessment. The department of revenue
22shall make an annual assessment of the property of all railroad companies, of all
23conservation and regulation companies, of all sleeping car companies, of all air
24carriers, and of all pipeline companies, within this state, for the purpose of levying
25and collecting taxes thereon, as provided in this subchapter.
SB440,46
1Section 46. 76.02 (2) of the statutes is amended to read:
SB440,18,52 76.02 (2) "Company", without other designation or qualification, includes any
3railroad company, any conservation and regulation company, any express company,
4any air carrier company, and any pipeline company and any sleeping car company,
5as defined in this section, to which "company" is applied
.
SB440,47 6Section 47. 76.02 (7) of the statutes is repealed.
SB440,48 7Section 48. 76.04 (1) of the statutes is amended to read:
SB440,18,138 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
9accurate statement in such manner and form and setting forth such facts as the
10department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
11for railroad companies, sleeping car companies and express companies shall be filed
12on or before April 15 and for conservation and regulation companies, air carriers and
13pipeline companies on or before May 1.
SB440,49 14Section 49. 76.07 (1) of the statutes is amended to read:
SB440,18,2015 76.07 (1) Duty of department. The department on or before August 1 in each
16year in the case of railroad companies and sleeping car companies, and on or before
17September 15 in the case of air carrier companies, conservation and regulation
18companies and pipeline companies, shall, according to its best knowledge and
19judgment, ascertain and determine the full market value of the property of each
20company within the state.
SB440,50 21Section 50. 76.07 (2) of the statutes is amended to read:
SB440,19,1422 76.07 (2) Relation to state valuation; description. The value of the property
23of each of said companies for assessment shall be made on the same basis and for the
24same period of time, as near as may be, as the value of the general property of the
25state is ascertained and determined. The department shall prepare an assessment

1roll and place thereon after the name of each of said companies assessed, the
2following general description of the property of such company, to wit: "Real estate,
3right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
4franchises and all other real estate and personal property of said company," in the
5case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
6devices, appliances, instruments, franchises and all other real and personal property
7of said company," in the case of conservation and regulation companies, and "Real
8estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
9and personal property of said company," in the case of sleeping car and air carrier
10companies, and "Land and land rights, structures, improvements, mains, pumping
11and regulation equipment, services, appliances, instruments, franchises and all
12other real and personal property of said company," in the case of pipeline companies,
13which description shall be deemed and held to include the entire property and
14franchises of the company specified and all title and interest therein.
SB440,51 15Section 51. 76.13 (1) of the statutes is amended to read:
SB440,19,2516 76.13 (1) The department shall compute and levy a tax upon the property of
17each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
1876.08, at the average net rate of taxation determined under s. 76.126. The amount
19of tax to be paid by each such company shall be extended upon a tax roll opposite the
20description of the property of the respective companies. The tax rolls for all
21companies required to be assessed on or before August 1 in each year under s. 76.07
22(1) shall be completed on or before August 10, and for all companies required to be
23assessed on or before September 15 in each year under s. 76.07 (1) shall be completed
24on or before October 1; and the department shall thereupon attach to each such roll
25a certificate signed by the secretary of revenue, which shall be as follows:
SB440,20,8
1"I hereby certify that the foregoing tax roll includes the property of all railroad
2companies, sleeping car companies, air carrier companies, conservation and
3regulation companies or pipeline companies, as the case may be, defined in s. 76.02,
4liable to taxation in this state; that the valuation of the property of each company as
5set down in said tax roll is the full market value thereof as assessed by the
6department of revenue, except as changed by court judgment, and that the taxes
7thereon charged in said tax roll have been assessed and levied at the average net rate
8of taxation in this state, as required by law".
SB440,52 9Section 52. 76.30 (2) (j) of the statutes is created to read:
SB440,20,1310 76.30 (2) (j) An assessor employed by a local unit of government if the
11department determines that providing the information is necessary to verify
12whether real or personal property located in a taxing jurisdiction is subject to the
13taxes and fees imposed under this subchapter or to general local property taxes.
SB440,53 14Section 53. Subchapter V of chapter 76 [precedes 76.90] of the statutes is
15repealed.
SB440,54 16Section 54. 77.255 of the statutes is amended to read:
SB440,20,20 1777.255 Exemptions from return. No return is required with respect to
18conveyances exempt under s. 77.25 (1), (2r), (4), (10m), or (11) from the fee imposed
19under s. 77.22. No return is required with respect to conveyances exempt under s.
2077.25 (2) unless the transferor is also a lender for the transaction.
SB440,55 21Section 55. 77.52 (7) of the statutes is amended to read:
SB440,21,1222 77.52 (7) Every person desiring to operate as a seller within this state who
23holds a valid certificate under s. 73.03 (50) shall file with the department an
24application for a permit for each place of operations. Every application for a permit
25shall be made upon a form prescribed by the department and shall set forth the name

1under which the applicant intends to operate, the location of the applicant's place of
2operations, and the other information that the department requires. If an owner
3elects under s. 77.58 (3) (a) to file a separate electronic return for each of the owner's
4disregarded entities, each disregarded entity is an applicant under this subsection.

5Except as provided in sub. (7b), the application shall be signed by the owner if a sole
6proprietor; in the case of sellers other than sole proprietors, the application shall be
7signed by the person authorized to act on behalf of such sellers. A nonprofit
8organization that has a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable sales prices received after
10it is required to obtain that permit. If that organization becomes eligible later for the
11exemption under s. 77.54 (7m) except for its possession of a seller's permit, it may
12surrender that permit.
SB440,56 13Section 56. 77.54 (61) (intro.) of the statutes is amended to read:
SB440,21,1814 77.54 (61) (intro.) The sales price from the sale of to, and the storage, use, or
15other consumption of the following by, a person primarily engaged, as determined by
16the department, in commercial printing, book printing, or support activities for
17printing described under 323111, 323117, and 323120 of the North American
18Industry Classification System, of any of the following:
SB440,57 19Section 57. 77.59 (3) of the statutes is amended to read:
SB440,22,720 77.59 (3) No determination of the tax liability of a person may be made unless
21written notice of the determination is given to the taxpayer person within 4 years
22after the due date of the taxpayer's person's Wisconsin income or franchise tax return
23that corresponds to the date the sale or purchase was completed or, if exempt, within
244 years of the 15th day of the 4th month of the year following the close of the calendar
25or fiscal year, that corresponds to the date the sale or purchase was completed; within

14 years of the dissolution of a corporation; or within 4 years of the date any sales and
2use tax return required to be filed for any period in that year was filed, whichever
3is later. The notice required under this paragraph shall specify whether the
4determination is an office audit determination or a field audit determination, and it
5shall be in writing. If the department is unable to obtain service by mail, publication
6of it as a class 3 notice, under ch. 985, shall be service of notice in any case where
7notice is required under this subchapter.
SB440,58 8Section 58. 77.59 (4) of the statutes is amended to read:
SB440,23,69 77.59 (4) (a) Except as provided in sub. (3m), at any time within 4 years after
10the due date of a person's corresponding Wisconsin income or franchise tax return
11that corresponds to the date the sale or purchase was completed or, if exempt, within
124 years of the 15th day of the 4th month of the year following the close of the calendar
13or fiscal year for which that person files a claim that corresponds to the date the sale
14or purchase was completed
, that person may, unless a determination by the
15department by office audit or field audit of a seller has been made, and unless a
16determination by office audit of a buyer other than an audit in which the tax that is
17the subject of the refund claim was not adjusted has been made, and unless a
18determination by field audit of the buyer has been made, file with the department
19a claim for refund of taxes paid to the department by that person. If the amount of
20the claim is at least $50 or if either the seller has ceased doing business, the buyer
21is being field audited, or the seller may no longer file a claim, the buyer may, within
22the time period under this subsection, file a claim with the department for a refund
23of the taxes paid to the seller. A claim is timely if it fulfills the requirements under
24s. 77.61 (14). A buyer may claim a refund under this paragraph only on a form
25prescribed by the department, only by signing that form, and only if the seller signs

1the form unless the department waives that requirement. If both a buyer and a seller
2file a valid claim for the same refund, the department may pay either claim. The
3claim for refund shall be regarded as a request for determination. The determination
4thus requested shall be made by the department within one year after the claim for
5refund is received by it unless the taxpayer person has consented in writing to an
6extension of the one-year time period prior to its expiration.
SB440,23,157 (b) A claim for refund that is not to be passed along to customers under sub.
8(8m) may be made within 2 years of the determination of a tax assessed by office audit
9or field audit and paid if the tax was not protested by the filing of a petition for
10redetermination. No claim for refund may be allowed with regard to items that were
11not adjusted in the office audit or field audit.
A claim is timely if it fulfills the
12requirements under s. 77.61 (14). No claim may be allowed under this paragraph for
13any tax self-assessed by the taxpayer.
If a claim is filed under this paragraph, the
14department may make an additional assessment in respect to any item that was a
15subject of the prior assessment.
SB440,59 16Section 59. 77.61 (5) (b) 13. of the statutes is created to read:
SB440,23,2117 77.61 (5) (b) 13. For purposes of obtaining the outstanding liability secured by
18a tax warrant, any person, or authorized agent of any person, who provides
19satisfactory evidence to the department, as determined by the department, that the
20person has a material interest, or intends to obtain a material interest, in a property
21that is subject to a tax warrant filed by the department under s. 77.62 (1).
SB440,60 22Section 60. 77.61 (11) of the statutes is amended to read:
SB440,24,1023 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
24licenses or permits to engage in a business involving the sale at retail of tangible
25personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) subject

1to tax under this subchapter, or the furnishing of services so subject to tax, shall,
2before issuing such license or permit, require proof that the person to whom such
3license or permit is to be issued is the holder of a seller's permit or use tax registration
4certificate, is registered to collect, report, and remit use tax under this subchapter,
5or has been informed by an employee of the department that the department will
6issue a seller's permit or use tax registration certificate to that person or register that
7person to collect, report, and remit use tax. In the case of a single-owner entity that
8is disregarded as a separate entity under ch. 71, the requirement to hold a seller's
9permit is satisfied if the seller's permit is in the name of either the disregarded entity
10or its owner.
SB440,61 11Section 61. 77.65 (2) (g) of the statutes is amended to read:
SB440,24,1312 77.65 (2) (g) "Use tax" means the tax imposed under ss. 77.53 and 77.71 (2), (3),
13and (4), and (5).
SB440,62 14Section 62. 77.71 (2) of the statutes is amended to read:
SB440,25,315 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
16county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
17of the purchase price upon every person storing, using, or otherwise consuming in
18the county or special district tangible personal property, or items, property, or goods
19specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property,
20item, property, good, or service is subject to the state use tax under s. 77.53, except
21that a receipt indicating that the tax under sub. (1), (3), or (4), or (5) has been paid
22relieves the buyer of liability for the tax under this subsection and except that if the
23buyer has paid a similar local tax in another state on a purchase of the same tangible
24personal property, item, property, good, or service that tax shall be credited against
25the tax under this subsection and except that for motor vehicles that are used for a

1purpose in addition to retention, demonstration, or display while held for sale in the
2regular course of business by a dealer the tax under this subsection is imposed not
3on the purchase price but on the amount under s. 77.53 (1m).
SB440,63 4Section 63. 77.71 (4) of the statutes is amended to read:
SB440,25,165 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
6county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
7of the purchase price upon every person storing, using, or otherwise consuming a
8motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if
9that property must be registered or titled with this state and if that property is to be
10customarily kept in a county that has in effect an ordinance under s. 77.70 or in a
11special district that has in effect a resolution under s. 77.705 or 77.706, except that
12if the buyer has paid a similar local sales tax in another state on a purchase of the
13same property, that tax shall be credited against the tax under this subsection. The
14lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01
15(48r), or aircraft is not taxed under this subsection if the lease or rental does not
16require recurring periodic payments.
SB440,64 17Section 64. 77.71 (5) of the statutes is created to read:
SB440,26,418 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental
19of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
20at the rates under s. 77.70 in the case of a county tax or at the rate under s. 77.705
21or 77.706 in the case of a special district tax upon every person storing, using, or
22otherwise consuming in the county or special district the motor vehicle, boat,
23recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be
24registered or titled with this state and if the lease or rental does not require recurring
25periodic payments, except that a receipt indicating that the tax under sub. (1) had

1been paid relieves the purchaser of liability for the tax under this subsection and
2except that if the purchaser has paid a similar local tax in another state on the same
3lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01
4(48r), or aircraft, that tax shall be credited against the tax under this subsection.
SB440,65 5Section 65. 77.73 (2m) of the statutes is created to read:
SB440,26,116 77.73 (2m) Counties and special districts do not have jurisdiction to impose the
7tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat,
8recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does
9not require recurring periodic payments and if the purchaser received the property
10in another county or special district in this state and then brings the property into
11a county or special district that imposes the tax under s. 77.71 (5).
SB440,66 12Section 66. 78.005 (13d) of the statutes is created to read:
SB440,26,1613 78.005 (13d) "Person" includes any individual, sole proprietorship,
14partnership, limited liability company, corporation, or association. A single-owner
15entity that is disregarded as a separate entity under ch. 71 is disregarded as a
16separate entity for purposes of this subchapter.
SB440,67 17Section 67. 78.39 (5f) of the statutes is created to read:
SB440,26,2118 78.39 (5f) "Person" includes any individual, sole proprietorship, partnership,
19limited liability company, corporation, or association. A single-owner entity that is
20disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
21purposes of this subchapter.
SB440,68 22Section 68. 78.55 (5p) of the statutes is created to read:
SB440,27,223 78.55 (5p) "Person" includes any individual, sole proprietorship, partnership,
24limited liability company, corporation, or association. A single-owner entity that is

1disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
2purposes of this subchapter.
SB440,69 3Section 69. 78.64 (4) of the statutes is created to read:
SB440,27,74 78.64 (4) "Person" includes any individual, sole proprietorship, partnership,
5limited liability company, corporation, or association. A single-owner entity that is
6disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
7purposes of this subchapter.
SB440,70 8Section 70. 78.80 (3) of the statutes is amended to read:
SB440,27,139 78.80 (3) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
10confidentiality of income, and franchise and gift tax returns, apply to any
11information obtained from any person on a motor vehicle fuel, general aviation fuel
12or alternate fuels tax return, report, schedule, exhibit, or other document or from an
13audit report pertaining to the same.
SB440,71 14Section 71. 139.01 (5p) of the statutes is created to read:
SB440,27,1815 139.01 (5p) "Person" includes any individual, sole proprietorship, partnership,
16limited liability company, corporation, or association. A single-owner entity that is
17disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
18purposes of this subchapter.
SB440,72 19Section 72. 139.11 (4) (a) of the statutes is amended to read:
SB440,27,2520 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
21relating to confidentiality of income, and franchise and gift tax returns, apply to any
22information obtained from any person on a fermented malt beverage tax return,
23report, schedule, exhibit, or other document or from an audit report relating to any
24of those documents, except that the department of revenue shall publish brewery
25production and sales statistics.
SB440,73
1Section 73. 139.11 (4) (b) (intro.) of the statutes is amended to read:
SB440,28,72 139.11 (4) (b) (intro.) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating
3to confidentiality of income, and franchise and gift tax returns, do not apply to any
4information obtained from any person on an intoxicating liquor tax return, report,
5schedule, exhibit, or other document or from an audit report relating to any of those
6documents. With the information provided to the department by any person, the
7department of revenue shall publish at least once each month:
SB440,74 8Section 74. 139.30 (8p) of the statutes is created to read:
SB440,28,129 139.30 (8p) "Person" includes any individual, sole proprietorship, partnership,
10limited liability company, corporation, or association. A single-owner entity that is
11disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
12purposes of this subchapter.
SB440,75 13Section 75. 139.38 (6) of the statutes is amended to read:
SB440,28,1714 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
15relating to confidentiality of income, and franchise and gift tax returns, apply to any
16information obtained from any person on a cigarette tax return, report, schedule,
17exhibit, or other document or from an audit report pertaining to the same.
SB440,76 18Section 76. 139.75 (5p) of the statutes is created to read:
SB440,28,2219 139.75 (5p) "Person" includes any individual, sole proprietorship, partnership,
20limited liability company, corporation, or association. A single-owner entity that is
21disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
22purposes of this subchapter.
SB440,77 23Section 77. 139.82 (6) of the statutes is amended to read:
SB440,29,224 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
25relating to confidentiality of income, and franchise and gift tax returns, apply to any

1information obtained from any person on a tobacco product tax return, report,
2schedule, exhibit, or other document or from an audit report pertaining to the same.
SB440,78 3Section 78. 168.01 (2s) of the statutes is created to read:
SB440,29,74 168.01 (2s) "Person" includes any individual, sole proprietorship, partnership,
5limited liability company, corporation, or association. A single-owner entity that is
6disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
7purposes of this subchapter.
SB440,79 8Section 79. 227.03 (1) of the statutes is amended to read:
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