2017 - 2018 LEGISLATURE
May 17, 2017 - Introduced by Senators Miller and Ringhand, cosponsored by
Representatives Pope, Kolste, Berceau, Bowen, Considine, Crowley, Sinicki
and Subeck. Referred to Committee on Revenue, Financial Institutions and
1An Act to create
20.566 (1) (gh) and 77.61 (4) (b) of the statutes;
2providing an itemized statement of sales to customers in this state for sales and
3use tax purposes and making an appropriation.
Analysis by the Legislative Reference Bureau
Under this bill, generally, if the total amount of a person's sales of tangible
personal property and taxable services to customers in this state exceeds $50,000
during the year, not including occasional sales, and the person is not required to
collect the sales and use tax imposed on such sales, the person must provide an
itemized statement to each customer in this state of the sales made to that customer.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
20.566 (1) (gh) of the statutes is created to read:
(gh) Seller statements and summaries.
All moneys received under 6
s. 77.61 (4) (b) 3. to administer the reporting requirements under s. 77.61 (4) (b) 1. 7
77.61 (4) (b) of the statutes is created to read:
(b) 1. Except as provided in subd. 2., if the total amount of a person's 3
sales of tangible personal property; items, property, and goods under s. 77.52 (1) (b), 4
(c), and (d); and taxable services to customers in this state exceeds $50,000 during 5
the year, not including occasional sales, and the person is not required to collect the 6
taxes imposed under s. 77.52 or 77.53, that person shall, no later than January 31 7
of the subsequent year, provide an itemized statement to each customer in this state 8
of the person's sales to that customer in the previous year. Each person who is 9
required to provide itemized statements as provided under this subdivision shall 10
electronically transmit, in the form and manner determined by the department, 11
verification that the person has complied with the requirements of this subdivision. 12
This subdivision does not apply to a person who is not required to collect the taxes 13
imposed under s. 77.52 or 77.53, but who voluntarily collects the taxes and submits 14
the taxes to the department in the manner provided under s. 77.58.
2. A person who is required to provide itemized statements to customers as 16
provided under subd. 1. may, instead, provide to the department a summary of all 17
of the person's sales to customers in this state that includes the name and address 18
of each customer and the sales price of each sale.
3. The department may impose a fee on each person who provides itemized 20
statements under subd. 1. or summaries under subd. 2. to pay the cost of 21
administering this paragraph. The department shall credit the amounts collected 22
under this subdivision to the appropriation account under s. 20.566 (1) (gh).
(1) This act first applies to sales made on January 1, 2018.
This act takes effect on the day after publication, or on the 2nd day after 2
publication of the 2017 biennial budget act, whichever is later.