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:
SB440,29,109 227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and
10ss. 76.39, and 76.48 and 76.91.
SB440,80 11Section 80. Effective dates. This act takes effect on the day after publication,
12except as follows:
SB440,29,1413 (1) License fee returns. The treatment of section 76.30 (2) (j) of the statutes
14takes effect on the first day of the 3rd month beginning after publication.
SB440,29,1515 (End)
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