LRB-3788/2
JS:jlg:jf
1997 - 1998 LEGISLATURE
October 17, 1997 - Introduced by Representatives Hahn, Ward, Sykora, Linton,
Jeskewitz, Lazich, Ladwig, Olsen, Ott, Brandemuehl, Musser, Powers,
Reynolds, Owens, Plale, Ainsworth, Otte and Springer, cosponsored by
Senators Rude, Cowles, A. Lasee, Roessler and
Grobschmidt. Referred to
Committee on Ways and Means.
AB566,1,2
1An Act to amend 77.60 (2) (intro.) of the statutes;
relating to: sales tax and use
2tax late filing fees.
Analysis by the Legislative Reference Bureau
This bill increases the fee for untimely filing of sales tax and use tax returns
from $10 to $30. Under current law, that fee is not imposed if the person who was
required to file the return has died. Under this bill, the fee also will not be imposed
if there is a reasonable cause for the delay.
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:
AB566, s. 1
3Section
1. 77.60 (2) (intro.) of the statutes is amended to read:
AB566,2,34
77.60
(2) (intro.) Delinquent sales and use tax returns shall be subject to a
$10 5$30 late filing fee unless the return was not timely filed because of the death of the
6person required to file
or unless the return was not timely filed because of a
7reasonable cause and not because of neglect. The fee shall not apply if the
8department has failed to issue a seller's permit or a use tax registration within 30
9days of the receipt of an application for a seller's permit or use tax registration
10accompanied by the fee established under s. 73.03 (50), if the person does not hold
1a valid certificate under s. 73.03 (50), and the security required under s. 77.61 (2).
2Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until
3paid. The taxes imposed by this subchapter shall become delinquent if not paid:
AB566,2,65
(1) This act first applies to return that are filed for periods that begin on the
6January 1 after publication.
