SB798-SSA2,6,33
a. Reference books.
SB798-SSA2,6,44
b. Reference maps and globes.
SB798-SSA2,6,55
c. Textbooks.
SB798-SSA2,6,66
d. Workbooks.
SB798-SSA2,6,97
11. “School supply" means any of the following items that are commonly used
8by a student in a course of study, but not including a school art supply, school
9computer supply, or school instructional material:
SB798-SSA2,6,1111
b. Book bags.
SB798-SSA2,6,1212
c. Calculators.
SB798-SSA2,6,1313
d. Cellophane tape.
SB798-SSA2,6,1414
e. Blackboard chalk.
SB798-SSA2,6,1515
f. Compasses.
SB798-SSA2,6,1616
g. Composition books.
SB798-SSA2,6,2020
k. Glue, paste, and paste sticks.
SB798-SSA2,6,2121
L. Highlighters.
SB798-SSA2,6,2222
m. Index cards.
SB798-SSA2,6,2323
n. Index card boxes.
SB798-SSA2,6,2424
o. Legal pads.
SB798-SSA2,6,2525
p. Lunch boxes.
SB798-SSA2,7,22
r. Notebooks.
SB798-SSA2,7,43
s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper,
4manila paper, colored paper, poster board, and construction paper.
SB798-SSA2,7,55
t. Pencil boxes and other school supply boxes.
SB798-SSA2,7,66
u. Pencil sharpeners.
SB798-SSA2,7,99
x. Protractors.
SB798-SSA2,7,1111
z. Scissors.
SB798-SSA2,7,1212
za. Writing tablets.
SB798-SSA2,7,1713
12. “Sport or recreational equipment” means items designed for human use and
14worn in conjunction with an athletic or recreational activity. “Sport or recreational
15equipment” does not include items suitable for general use, clothing, clothing
16accessories or equipment, or protective equipment. “Sport or recreational
17equipment” includes:
SB798-SSA2,7,1818
a. Ballet and tap shoes.
SB798-SSA2,7,1919
b. Athletic shoes with cleats or spikes.
SB798-SSA2,7,2222
e. Hand and elbow guards.
SB798-SSA2,7,2323
f. Life preservers and vests.
SB798-SSA2,7,2424
g. Mouth guards.
SB798-SSA2,7,2525
h. Roller skates.
SB798-SSA2,8,1
1i. Ice skates.
SB798-SSA2,8,22
j. Shin guards.
SB798-SSA2,8,33
k. Shoulder pads.
SB798-SSA2,8,44
L. Ski boots.
SB798-SSA2,8,66
n. Wetsuits and fins.
SB798-SSA2,8,97
(b) For the 2-day period beginning on the first Saturday in August and ending
8on the following Sunday, the sales price from the sale of and the storage, use, or other
9consumption of the following:
SB798-SSA2,8,1010
1. Clothing, if the sales price of any single item is no more than $75.
SB798-SSA2,8,1211
2. A computer purchased by the consumer for the consumer's personal use, if
12the sales price of the computer is no more than $750.
SB798-SSA2,8,1413
3. School computer supplies purchased by the consumer for the consumer's
14personal use, if the sales price of any single item is no more than $250.
SB798-SSA2,8,1515
4. School supplies, if the sales price of any single item is no more than $75.
SB798-SSA2,8,1616
(c) The exemption under this subsection shall be administered as follows:
SB798-SSA2,8,1817
1. A sale of eligible property under a layaway sale qualifies for exemption if
18either of the following applies:
SB798-SSA2,8,2019
a. Final payment on a layaway order is made by, and the property is given to,
20the purchaser during the exemption period.
SB798-SSA2,8,2321
b. The purchaser selects the property and the retailer accepts the order for the
22item during the exemption period, for immediate delivery upon full payment, even
23if delivery is made after the exemption period.
SB798-SSA2,9,3
12. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51
2(1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the
3exemption period under this subsection as they apply in other periods.
SB798-SSA2,9,124
3. A discount by the seller reduces the sales price of the property and the
5discounted sales price determines whether the sales price is within the price
6threshold in par. (b). A coupon that reduces the sales price is treated as a discount
7if the seller is not reimbursed for the coupon amount by a 3rd party. If a discount
8applies to the total amount paid by a purchaser rather than to the sales price of a
9particular item and the purchaser has purchased both eligible property and taxable
10property, the seller shall allocate the discount based on the total sales prices of the
11taxable property compared to the total sales prices of all property sold in that same
12transaction.
SB798-SSA2,9,1513
4. Products that are normally sold as a single unit shall be sold in that manner
14and may not be divided into multiple units and sold as individual items in order to
15obtain the exemption under this subsection.
SB798-SSA2,9,2016
5. Eligible property that is purchased during the exemption period with the use
17of a rain check qualifies for the exemption regardless of when the rain check was
18issued. Items purchased after the exemption period with the use of a rain check are
19not eligible property under this subsection even if the rain check was issued during
20the exemption period.
SB798-SSA2,9,2221
6. The procedure for an exchange with regard to the exemption under this
22subsection is as follows:
SB798-SSA2,9,2423
a. If a purchaser purchases an item of eligible property during the exemption
24period but later exchanges the item for a similar item of eligible property, even if
1different in size, color, or another feature, no additional tax is due even if the
2exchange is made after the exemption period.
SB798-SSA2,10,63
b. If a purchaser purchases an item of eligible property during the exemption
4period, but after the exemption period has ended, the purchaser returns the item and
5receives credit on the purchase of a different item, the appropriate sales tax is due
6on the sale of the different item.
SB798-SSA2,10,107
c. If a purchaser purchases an item of eligible property before the exemption
8period, but during the exemption period the purchaser returns the item and receives
9credit on the purchase of a different item of eligible property, no sales tax is due on
10the sale of the new item if the new item is purchased during the exemption period.
SB798-SSA2,10,2211
7. Delivery charges, including shipping, handling, and service charges, are part
12of the sales price of eligible property. For the purpose of determining the price
13threshold under par. (b), if all the property in a shipment qualifies as eligible
14property and the sales price for each item in the shipment is within the price
15threshold under par. (b), the shipment is considered a sale of eligible property and
16the seller does not have to allocate the delivery, handling, or service charge to
17determine if the price threshold under par. (b) is exceeded. If the shipment includes
18eligible property and taxable property, including an item of eligible property with a
19sales price in excess of the price threshold, the seller shall allocate the delivery,
20handling, and service charge by using one of the following methods and shall apply
21the tax to the percentage of the delivery, handling, and service charge allocated to
22the taxable property:
SB798-SSA2,10,2423
a. A percentage based on the total sales price of the taxable property compared
24to the total sales price of all property in the shipment.
SB798-SSA2,11,2
1b. A percentage based on the total weight of the taxable property compared to
2the total weight of all property in the shipment.
SB798-SSA2,11,43
8. Eligible property qualifies for exemption under this subsection if either of
4the following applies:
SB798-SSA2,11,65
a. The item is both delivered to and paid for by the customer during the
6exemption period.
SB798-SSA2,11,157
b. The purchaser orders and pays for the item and the seller accepts the order
8during the exemption period for immediate shipment, even if delivery is made after
9the exemption period. For purposes of this subd. 8. b., the seller accepts an order
10when the seller has taken action to fill the order for immediate shipment. Actions
11to fill an order include placement of an in-date stamp on a mail order or assignment
12of an order number to a telephone order. For purposes of this subd. 8. b., an order
13is for immediate shipment when the customer does not request delayed shipment
14and regardless of whether the shipment is delayed because of a backlog of orders or
15because stock is currently unavailable, or on back order, by the seller.
SB798-SSA2,11,2016
9. For a 60-day period immediately after the exemption period under this
17subsection, when a purchaser returns an item that would qualify for the exemption,
18no credit for or refund of sales tax shall be given unless the purchaser provides a
19receipt or invoice that shows tax was paid or the seller has sufficient documentation
20to show that tax was paid on the specific item.
SB798-SSA2,11,2321
10. The time zone of the seller's location determines the authorized period for
22the exemption under this subsection when the retailer and purchaser are located in
23different time zones.
SB798-SSA2,11,2424
(d) This subsection does not apply in 2019 or in any year thereafter.
SB798-SSA2,2
25Section 2
. 77.68 of the statutes is created to read:
SB798-SSA2,12,2
177.68 Qualified child sales and use tax rebate for 2018. (1) Definitions. 2In this section:
SB798-SSA2,12,43
(a) “Claimant" means an individual who is eligible under sub. (3) to claim a
4rebate under this section.
SB798-SSA2,12,55
(b) “Department" means the department of revenue.
SB798-SSA2,12,76
(c) “Full-year resident” means an individual who was a resident of this state
7for the entire year of 2017.
SB798-SSA2,12,98
(d) “Nonresident" means an individual who was not a resident of this state for
9any part of 2017.
SB798-SSA2,12,1110
(e) “Part-year resident" means an individual who was a resident of this state
11for some part of 2017.
SB798-SSA2,12,1212
(f) “Qualified child” means an individual to whom all of the following apply:
SB798-SSA2,12,1313
1. The individual is under 18 years of age for the entire year of 2017.
SB798-SSA2,12,1514
2. The individual is the claimant's child and the claimant's dependent, as
15defined under section
152 of the Internal Revenue Code.
SB798-SSA2,12,1616
3. The individual is a United States citizen.
SB798-SSA2,12,1717
4. The individual was a resident of this state on December 31, 2017.
SB798-SSA2,13,2
18(2) Claims. (a) Subject to the limitations and conditions under sub. (4), a
19claimant may claim, as an approximation of the nonbusiness Wisconsin sales or use
20tax paid in 2017 for raising children, a rebate equal to $100 for each qualified child
21of the claimant. An eligible claimant may claim the rebate by submitting an online
22application, as prescribed by the department. The department may request that the
23claimant verify the eligibility of the claimant or child by submitting to the
24department vital records information or any other information requested by the
1department. For purposes of this paragraph, the department of health services shall
2supply, without charge, vital records information to the department of revenue.
SB798-SSA2,13,63
(b) For each approved claim described under par. (a), the department shall
4certify the allowable amount of the claim to the department of administration for
5payment to the claimant by check, share draft, or other draft drawn from the
6appropriation account under s. 20.835 (2) (cb) by September 1, 2018.
SB798-SSA2,13,15
7(3) Eligibility. (a) An individual who is a full-year resident, nonresident, or
8part-year resident and who has a qualified child is eligible to receive a rebate under
9sub. (2) if the individual files a claim for the rebate with the department not later
10than June 30, 2018. The claim shall be filed by submitting an online application
11prescribed by the department. The department shall require a nonresident, or a
12part-year resident who was not a resident on December 31, 2017, to verify his or her
13nonbusiness Wisconsin sales or use taxes paid in 2017, and the verified amount must
14be at least $100 for each qualified child of the claimant to be eligible to receive a
15rebate under sub. (2).
SB798-SSA2,13,1716
(b) A qualified child may be claimed for the rebate under sub. (2) by only one
17claimant.