AB100,836,24 1777.72 General rule for property . For the purposes of this subchapter, all
18retail sales of tangible personal property are completed at the time when, and the
19place where, the seller or the seller's agent transfers possession to the buyer or the
20buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
21agent of the seller, regardless of any f.o.b. point and regardless of the method by
22which freight or postage is paid. Rentals and leases of property, except property
23under sub. (2), have a situs at the location of that property
and taxable services occur
24as provided in s. 77.522
.
AB100, s. 1676 25Section 1676. 77.72 (2) and (3) of the statutes are repealed.
AB100, s. 1677
1Section 1677. 77.73 (2) of the statutes is amended to read:
AB100,837,82 77.73 (2) Counties and special districts do not have jurisdiction to impose the
3tax under s. 77.71 (2) in regard to tangible personal property, except snowmobiles,
4trailers, semitrailers, and all-terrain vehicles,
purchased in a sale that is
5consummated in another county or special district in this state that does not have
6in effect an ordinance or resolution imposing the taxes under this subchapter and
7later brought by the buyer into the county or special district that has imposed a tax
8under s. 77.71 (2).
AB100, s. 1678 9Section 1678. 77.73 (3) of the statutes is created to read:
AB100,837,1410 77.73 (3) Counties and special districts have jurisdiction to impose the taxes
11under this subchapter on retailers who register under s. 77.53 (9m). A retailer who
12registers under s. 77.53 (9m) shall collect, report, and remit to the department the
13taxes imposed under this subchapter for all counties and special districts that have
14an ordinance or resolution imposing the taxes under this subchapter.
AB100, s. 1679 15Section 1679. 77.75 of the statutes is amended to read:
AB100,837,21 1677.75 Reports. Every person subject to county or special district sales and use
17taxes shall, for each reporting period, record that person's sales made in the county
18or special district that has imposed those taxes separately from sales made
19elsewhere in this state and file a report of the measure of the county or special district
20sales and use taxes and the tax due thereon separately
as prescribed by the
21department of revenue
.
AB100, s. 1680 22Section 1680. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and
23amended to read:
AB100,838,624 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
25s. 77.52 (2) are not or the lease, rental, or license of tangible personal property is

1subject to the taxes under this subchapter, and the incremental amount of tax caused
2by a rate increase applicable to those services, leases, rentals, or licenses is not due,
3if those services are billed to the customer and paid for before beginning with the first
4billing period starting on or after
the effective date of the county ordinance, special
5district resolution, or rate increase, regardless of whether the service is furnished or
6the property is leased, rented, or licensed
to the customer before or after that date.
AB100, s. 1681 7Section 1681. 77.77 (1) (b) of the statutes is created to read:
AB100,838,158 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
9or the lease, rental, or license of tangible personal property is not subject to the taxes
10under this subchapter, and a decrease in the tax rate imposed under this subchapter
11on those services first applies, beginning with bills rendered on or after the effective
12date of the repeal or sunset of a county ordinance or special district resolution
13imposing the tax or other rate decrease, regardless of whether the service is
14furnished or the property is leased, rented, or licensed to the customer before or after
15that date.
AB100, s. 1682 16Section 1682. 77.77 (2) of the statutes is repealed.
AB100, s. 1683 17Section 1683. 77.785 (1) of the statutes is amended to read:
AB100,838,2018 77.785 (1) All retailers shall collect and report the taxes under this subchapter
19on the gross receipts sales price from leases and rentals of property under s. 77.71
20(4).
AB100, s. 1684 21Section 1684. 77.785 (2) of the statutes is amended to read:
AB100,839,222 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
23trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, or mobile home
24and snowmobile dealers shall collect the taxes under this subchapter on sales of

1items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
2department of revenue along with payments of the taxes under subch. III.
AB100, s. 1685 3Section 1685. 77.89 (2) (b) of the statutes is amended to read:
AB100,839,94 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s.
577.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30.
6The county treasurer shall, by June 30 of each year, pay all amounts received under
7this paragraph to the department. All amounts received by the department shall be
8credited to the conservation fund and shall be reserved for land acquisition and
9resource management activities
grants under s. 77.895.
AB100, s. 1686 10Section 1686. 77.895 of the statutes is created to read:
AB100,839,12 1177.895 Grants for land acquisitions for outdoor activities. (1)
12Definitions. In this section:
AB100,839,1313 (a) "Board" means the managed forest land board.
AB100,839,1514 (b) "Land" means land in fee simple, conservation easements, and other
15easements in land.
AB100,839,1616 (c) "Local governmental unit" means a city, town, or county.
AB100,839,1817 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955
18(1).
AB100,839,22 19(2) Program. The board shall establish a program to award grants from the
20appropriation under s. 20.370 (5) (bz) to local governmental units, the department,
21and nonprofit conservation organizations to acquire land to be used for hunting,
22fishing, hiking, sight-seeing, and cross-country skiing.
AB100,839,25 23(3) Requirements. The board shall promulgate rules establishing
24requirements for awarding grants under this section. The rules promulgated under
25this subsection shall include all of the following:
AB100,840,2
1(a) A requirement that the board give higher priority to counties over other
2grant applicants in awarding grants under this section.
AB100,840,53 (b) A requirement that, in awarding grants to counties under this section, the
4board give higher priority to counties that have higher numbers of acres that are
5designated as closed under s. 77.83.
AB100,840,86 (c) A requirement that, in awarding grants to towns under this section, the
7board give higher priority to towns that have higher numbers of acres that are
8designated as closed under s. 77.83.
AB100,840,119 (d) A requirement that no grant may be awarded under this section without it
10being approved by the board of each county in which the land to be acquired is
11located.
AB100,840,1312 (e) Requirements concerning the use of sound forestry practices on land
13acquired under this section.
AB100,840,16 14(4) Use of land. Land acquired under this section may be used for purposes
15in addition to those specified in sub. (2) if the additional uses are compatible with the
16purposes specified in sub. (2).
AB100, s. 1687 17Section 1687. 77.98 of the statutes is amended to read:
AB100,840,24 1877.98 Imposition. A local exposition district under subch. II of ch. 229 may
19impose a tax on the retail sale, except sales for resale, within the district's
20jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
21(c) 1. to 3. and not
candy, as defined in s. 77.51 (1e), prepared food, as defined in s.
2277.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless
exempt from the
23sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
24and (20r).
AB100, s. 1688 25Section 1688. 77.981 of the statutes is amended to read:
AB100,841,9
177.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
2at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote
3of a majority of the authorized members of its board of directors, may impose the tax
4at the rate of 0.5% of the gross receipts sales price. A majority of the authorized
5members of the district's board may vote that, if the balance in a special debt service
6reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
7rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
8January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
9by the district and secured by the special debt service reserve fund are outstanding.
AB100, s. 1689 10Section 1689. 77.982 (2) of the statutes is amended to read:
AB100,841,1711 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14)
12(a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (3m), (4), (13), (14), (18)
13and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m),
14(5), (8), (9) and, (12) to (14), and (15), and 77.62, as they apply to the taxes under
15subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and Section
1677.73, as they apply it applies to the taxes under subch. V, apply applies to the tax
17under this subchapter.
AB100, s. 1690 18Section 1690. 77.99 of the statutes is amended to read:
AB100,842,3 1977.99 Imposition. A local exposition district under subch. II of ch. 229 may
20impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not
21for rerental and not for rental as a service or repair replacement vehicle, within the
22district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
23(4) (a), by establishments primarily engaged in short-term rental of passenger cars
24without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
25tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under

1s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
2authorized board of directors may vote to increase the tax rate under this subchapter
3to 4%.
AB100, s. 1691 4Section 1691. 77.991 (2) of the statutes is amended to read:
AB100,842,125 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m),
6(14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (3m), (4), (6), (13), (14) and,
7(18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2),
8(3m), (5), (8), (9) and, (12) to (14), and (15), and 77.62, as they apply to the taxes under
9subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and
10Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to
11the tax under this subchapter. The renter shall collect the tax under this subchapter
12from the person to whom the passenger car is rented.
AB100, s. 1692 13Section 1692. 77.994 (1) (intro.) of the statutes is amended to read:
AB100,842,2014 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all
15of which is included in a premier resort area under s. 66.1113 may, by ordinance,
16impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license,
17lease, or rental in the municipality or county of goods or services that are taxable
18under subch. III made by businesses that are classified in the standard industrial
19classification manual, 1987 edition, published by the U.S. office of management and
20budget, under the following industry numbers:
AB100, s. 1693 21Section 1693. 77.9941 (4) of the statutes is amended to read:
AB100,842,2422 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
23(2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under
24subch. V, apply to the tax under this subchapter.
AB100, s. 1694 25Section 1694. 77.995 (2) of the statutes is amended to read:
AB100,843,9
177.995 (2) There is imposed a fee at the rate of 3%, or 5% for the rental of
2limousines,
of the gross receipts on the rental, but not for rerental and not for rental
3as a service or repair replacement vehicle of Type 1 automobiles, as defined in s.
4340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined
5in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by
6establishments primarily engaged in short-term rental of vehicles without drivers,
7for a period of 30 days or less, unless the sale is exempt from the sales tax under s.
877.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% of the
9gross receipts on the rental of limousines.
AB100, s. 1695 10Section 1695. 77.995 (2) of the statutes, as affected by 2005 Wisconsin Act ....
11(this act), is repealed and recreated to read:
AB100,843,1912 77.995 (2) There is imposed a fee at the rate of 5% of the sales price on the
13rental, but not for rerental and not for rental as a service or repair replacement
14vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as
15defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of
16camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged
17in short-term rental of vehicles without drivers, for a period of 30 days or less, unless
18the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There
19is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.
AB100, s. 1696 20Section 1696. 77.9951 (2) of the statutes is amended to read:
AB100,844,221 77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m),
22(14) (a) to (f), (j) and (k), (15a), and (15b), 77.52 (3m), (4), (6), (13), (14) and, (18), and
23(19), 77.522 (2),
77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m),
24(5), (8), (9) and, (12) to (14), and (15), and 77.62, as they apply to the taxes under

1subch. III, apply to the fee under this subchapter. The renter shall collect the fee
2under this subchapter from the person to whom the vehicle is rented.
AB100, s. 1697 3Section 1697. 77.996 (6) of the statutes is amended to read:
AB100,844,84 77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and
55., (c) 1. to 4., and (d)
means the sales price, as defined in s. 77.51 (15b), of tangible
6personal property and taxable services sold by a dry cleaning facility
. "Gross
7receipts" does not include the license fee imposed under s. 77.9661 (1m) s. 77.9961
8(1m)
that is passed on to customers.
AB100, s. 1698 9Section 1698. 78.005 (14) of the statutes is amended to read:
AB100,844,2310 78.005 (14) "Supplier" includes a person who imports, or acquires immediately
11upon import, motor vehicle fuel by pipeline or marine vessel from a state, territory
12or possession of the United States or from a foreign country into a terminal and who
13is registered under 26 USC 4101 for tax-free transactions in gasoline. "Supplier"
14also includes a person who produces in this state; or imports into a terminal or bulk
15plant; or acquires immediately upon import by truck, railcar or barge into a terminal;
16alcohol or alcohol derivative substances. "Supplier" also includes a person who
17produces, manufactures or refines motor vehicle fuel in this state. "Supplier" also
18includes a person who acquires motor vehicle fuel pursuant to an industry terminal
19exchange agreement or by a 2-party exchange under section 4105 of the Internal
20Revenue Code
. "Supplier" does not include a retail dealer or wholesaler who merely
21blends alcohol with gasoline before the sale or distribution of the product. "Supplier"
22does not include a terminal operator who merely handles in a terminal motor vehicle
23fuel consigned to the terminal operator.
AB100, s. 1699 24Section 1699. 79.01 (1) of the statutes is amended to read:
AB100,845,6
179.01 (1) There is established an account in the general fund entitled the
2"Expenditure Restraint Program Account." There shall be appropriated to that
3account $25,000,000 in 1991, in 1992, and in 1993; $42,000,000 in 1994; $48,000,000
4in each year beginning in 1995 and ending in 1999; $57,000,000 in the year 2000 and
5in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year
6thereafter, ending in 2006.
AB100, s. 1700 7Section 1700. 79.01 (5) of the statutes is created to read:
AB100,845,108 79.01 (5) There is established an account in the general fund entitled the
9"County Levy Restraint Payment Account." There shall be appropriated to that
10account $25,000,000 in 2007 and in each year thereafter.
AB100, s. 1701 11Section 1701. 79.01 (5b) of the statutes is created to read:
AB100,845,1412 79.01 (5b) There is established an account in the general fund entitled the
13"Municipal Levy Restraint Payment Account." There shall be appropriated to that
14account $58,145,700 in 2007 and in each year thereafter.
AB100, s. 1702 15Section 1702. 79.01 (6) of the statutes is created to read:
AB100,845,1816 79.01 (6) There is established an account in the general fund entitled the
17"County Levy Restraint Bonus Payment Account." There shall be appropriated to
18that account $10,000,000 in 2007 and in each year thereafter.
AB100, s. 1703 19Section 1703. 79.01 (6b) of the statutes is created to read:
AB100,845,2220 79.01 (6b) There is established an account in the general fund entitled the
21"Municipal Levy Restraint Bonus Payment Account." There shall be appropriated
22to that account $10,000,000 in 2007 and in each year thereafter.
AB100, s. 1704 23Section 1704. 79.015 of the statutes is amended to read:
AB100,846,3 2479.015 Statement of estimated payments. The department of revenue, on
25or before September 15 of each year, shall provide to each municipality and county

1a statement of estimated payments to be made in the next calendar year to the
2municipality or county under ss. 79.03, 79.035, 79.04, 79.05, 79.051, 79.052, 79.058,
3and 79.06.
AB100, s. 1705 4Section 1705. 79.02 (2) (b) of the statutes is amended to read:
AB100,846,85 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
6equal 15% of the municipality's or county's estimated payments under ss. 79.03,
779.035, 79.04, 79.058, and 79.06 and 100% of the municipality's or county's estimated
8payments under s. ss. 79.05, 79.051, and 79.052.
AB100, s. 1706 9Section 1706. 79.043 (4) of the statutes is amended to read:
AB100,846,1210 79.043 (4) Except as provided under s. 79.02 (3) (e), beginning in 2004 the total
11amount to be distributed each year to municipalities from the aid account is
12$703,102,200 $702,483,300.
AB100, s. 1707 13Section 1707. 79.05 (7) of the statutes is created to read:
AB100,846,1514 79.05 (7) Beginning in 2007, no municipality may receive a payment under this
15section.
AB100, s. 1708 16Section 1708. 79.051 of the statutes is created to read:
AB100,846,17 1779.051 Municipal levy restraint program. (1) Definitions. In this section:
AB100,846,2018 (ad) "Debt service" includes debt service on debt issued or reissued to fund or
19refund outstanding municipal obligations, interest on outstanding municipal
20obligations, and related issuance costs and redemption premiums.
AB100,846,2421 (am) "Inflation factor" means a percentage equal to the average annual
22percentage change in the U.S. consumer price index for all urban consumers, U.S.
23city average, as determined by the U.S. department of labor, for the 12 months
24ending on June 30 of the year before the statement under s. 79.015.
AB100,847,4
1(b) "Maximum allowable levy" means the municipal tax levy for the year before
2the statement under s. 79.015, as adjusted under sub. (5), multiplied by the sum of
3one plus 85 percent of the inflation factor and 85 percent of the valuation factor,
4rounded to the nearest 0.01 percent.
AB100,847,95 (c) "Municipal tax levy" means the amounts reported as the total taxes levied
6for each town, village, or city on the statement of taxes filed with the department of
7revenue under s. 73.10, not including the incremental levy for municipal tax
8incremental financing districts and the incremental levy for county environmental
9tax financing districts.
AB100,847,1110 (d) "Municipal tax rate" means the municipal tax levy divided by the taxable
11value.
AB100,847,1812 (e) "Region" means any of the following areas to which a municipality is
13assigned, for purposes of determining the eligibility for and the amount of the
14payments under this subsection, according to the county in which the municipality
15is located, except that if the municipality is located in more than one county, the
16municipality is considered, for purposes of determining the eligibility for and the
17amount of the payments under this subsection, to be located in the county that has
18the greater taxable value:
AB100,847,2019 1. Region 1, consisting of the counties of Brown, Door, Florence, Kewaunee,
20Manitowoc, Marinette, Oconto, and Sheboygan.
AB100,847,2321 2. Region 2, consisting of the counties of Calumet, Fond du Lac, Green Lake,
22Marquette, Menominee, Outagamie, Shawano, Waupaca, Waushara, and
23Winnebago.
AB100,847,2524 3. Region 3, consisting of the counties of Buffalo, Crawford, Jackson, La Crosse,
25Monroe, Pepin, Pierce, Trempealeau, and Vernon.
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