SB440,7,149 71.25 (10) (c) The net business income of railroads, sleeping car companies, car
10line companies, pipeline companies, financial organizations, telecommunications
11companies, air carriers, and public utilities requiring apportionment shall be
12apportioned pursuant to rules of the department of revenue, but the income taxed
13is limited to the income derived from business transacted and property located
14within the state.
SB440,17 15Section 17. 71.26 (2) (b) 10. d. of the statutes, as created by 2015 Wisconsin
16Act 55
, is amended to read:
SB440,7,2217 71.26 (2) (b) 10. d. For purposes of subd. 10. a., "Internal Revenue Code" does
18not include amendments to the federal Internal Revenue Code enacted after
19December 31, 2013, except that "Internal Revenue Code" includes the provisions of
20P.L. 113-97, P.L. 113-159, P.L. 113-168, section 302901 of P.L. 113-287, sections 171,
21172, and 201 to 221 of P.L. 113-295, and sections 102, 105, and 207 of division B of
22P.L. 113-295, P.L. 114-14, and P.L. 114-26.
SB440,18 23Section 18. 71.26 (3) (f) of the statutes is amended to read:
SB440,8,224 71.26 (3) (f) Section 164 (a) is modified so that foreign taxes are not deductible
25unless the income on which the tax is based is taxable under this chapter and so that

1gross receipts taxes assessed in lieu of property taxes, the license fee under s. 76.28
2and the taxes under ss. 70.375, and 76.81 and 76.91 are deductible.
SB440,19 3Section 19. 71.26 (3) (ym) of the statutes is renumbered 71.26 (3) (ym) 1. and
4amended to read:
SB440,8,115 71.26 (3) (ym) 1. Starting Except as provided in subd. 2., starting with the first
6taxable year beginning after December 31, 2013, and for each of the next 4 taxable
7years, a corporation shall subtract 20 percent of the amount determined by
8subtracting the combined federal adjusted basis of all depreciated or amortized
9assets as of the last day of the taxable year beginning in 2013 that are also being
10depreciated or amortized for Wisconsin from the combined Wisconsin adjusted basis
11of those assets on the same day.
SB440,20 12Section 20. 71.26 (3) (ym) 2. of the statutes is created to read:
SB440,8,1713 71.26 (3) (ym) 2. If any taxable year for which the modification under subd. 1.
14is required is a fractional year under s. 71.24 (6) (c), the difference between the
15modification allowed for the fractional year and the modification allowed for the
1612-month taxable year shall be a modification for the first taxable year beginning
17after December 31, 2018.
SB440,21 18Section 21. 71.34 (1g) (j) 3. g. of the statutes is created to read:
SB440,8,1919 71.34 (1g) (j) 3. g. P.L. 114-14.
SB440,22 20Section 22. 71.34 (1g) (j) 3. h. of the statutes is created to read:
SB440,8,2121 71.34 (1g) (j) 3. h. P.L. 114-26.
SB440,23 22Section 23. 71.34 (1k) (n) of the statutes is renumbered 71.34 (1k) (n) 1. and
23amended to read:
SB440,9,524 71.34 (1k) (n) 1. Starting Except as provided in subd. 2., starting with the first
25taxable year beginning after December 31, 2013, and for each of the next 4 taxable

1years, a subtraction shall be made in an amount equal to 20 percent of the amount
2determined by subtracting the combined federal adjusted basis of all depreciated or
3amortized assets as of the last day of the taxable year beginning in 2013 that are also
4being depreciated or amortized for Wisconsin from the combined Wisconsin adjusted
5basis of those assets on the same day.
SB440,24 6Section 24. 71.34 (1k) (n) 2. of the statutes is created to read:
SB440,9,117 71.34 (1k) (n) 2. If any taxable year for which the modification under subd. 1.
8is required is a fractional year under s. 71.24 (6) (c), the difference between the
9modification allowed for the fractional year and the modification allowed for the
1012-month taxable year shall be a modification for the first taxable year beginning
11after December 31, 2018.
SB440,25 12Section 25. 71.42 (2) (j) 3. g. of the statutes is created to read:
SB440,9,1313 71.42 (2) (j) 3. g. P.L. 114-14.
SB440,26 14Section 26. 71.42 (2) (j) 3. h. of the statutes is created to read:
SB440,9,1515 71.42 (2) (j) 3. h. P.L. 114-26.
SB440,27 16Section 27. 71.45 (2) (a) 19. of the statutes is renumbered 71.45 (2) (a) 19. a.
17and amended to read:
SB440,9,2418 71.45 (2) (a) 19. a. Starting Except as provided in subd. 19. b., starting with the
19first taxable year beginning after December 31, 2013, and for each of the next 4
20taxable years, by subtracting 20 percent of the amount determined by subtracting
21the combined federal adjusted basis of all depreciated or amortized assets as of the
22last day of the taxable year beginning in 2013 that are also being depreciated or
23amortized for Wisconsin from the combined Wisconsin adjusted basis of those assets
24on the same day.
SB440,28 25Section 28. 71.45 (2) (a) 19. b. of the statutes is created to read:
SB440,10,5
171.45 (2) (a) 19. b. If any taxable year for which the modification under subd.
219. a. is required is a fractional year under s. 71.44 (2) (c), the difference between the
3modification allowed for the fractional year and the modification allowed for the
412-month taxable year shall be a modification for the first taxable year beginning
5after December 31, 2018.
SB440,29 6Section 29. 71.63 (3) (c) of the statutes is amended to read:
SB440,10,107 71.63 (3) (c) In regard to a single-owner entity that is disregarded as a separate
8entity under section 7701 of the Internal Revenue Code, the owner, not the entity, is
9an "employer," except that, if the entity elects to be an employer for federal
10withholding tax purposes,
the entity is the employer for purposes of this subchapter.
SB440,30 11Section 30. 71.78 (1) of the statutes is amended to read:
SB440,11,512 71.78 (1) Divulging information. Except as provided in subs. (4), (4m) and (10),
13no person may divulge or circulate or offer to obtain, divulge, or circulate any
14information derived from an income, franchise, withholding, fiduciary, partnership,
15or limited liability company or gift tax return or tax credit claim, including
16information which may be furnished by the department as provided in this section.
17This subsection does not prohibit publication by any newspaper of information
18lawfully derived from such returns or claims for purposes of argument or prohibit
19any public speaker from referring to such information in any address. This
20subsection does not prohibit the department from publishing statistics classified so
21as not to disclose the identity of particular returns, or claims or reports and the items
22thereof. This subsection does not prohibit employees or agents of the department of
23revenue from offering or submitting any return, including joint returns of a spouse
24or former spouse, separate returns of a spouse, individual returns of a spouse or
25former spouse, and combined individual income tax returns, or from offering or

1submitting any claim, schedule, exhibit, writing, or audit report or a copy of, and any
2information derived from, any of those documents as evidence into the record of any
3contested matter involving the department in proceedings or litigation on state tax
4matters if, in the department's judgment, that evidence has reasonable probative
5value.
SB440,31 6Section 31. 71.78 (2) of the statutes is amended to read:
SB440,12,67 71.78 (2) Disclosure of net tax. The department shall make available upon
8suitable forms prepared by the department information setting forth the net
9Wisconsin income tax, or Wisconsin franchise tax, or Wisconsin gift tax reported as
10paid or payable in the returns filed by any individual or corporation, and any amount
11of delinquent taxes owed by any such individual or corporation, for any individual
12year upon request. When making available information setting forth the delinquent
13taxes owed by an individual or corporation, the information shall include interest,
14penalties, fees, and costs, which are unpaid for more than 90 days after all appeal
15rights have expired, except that such information may not be provided for any person
16who has reached an agreement or compromise with the department, or the
17department of justice, under s. 71.92 and is in compliance with that agreement,
18regarding the payment of delinquent taxes, or the name of any person who is
19protected by a stay that is in effect under the Federal Bankruptcy Code. Before the
20request is granted, the person desiring to obtain the information shall prove his or
21her identity and shall be required to sign a statement setting forth the person's
22address and reason for making the request and indicating that the person
23understands the provisions of this section with respect to the divulgement,
24publication, or dissemination of information obtained from returns as provided in
25sub. (1). The use of a fictitious name is a violation of this section. Within 24 hours

1after any information from any such tax return has been so obtained, the department
2shall mail to the person from whose return the information has been obtained a
3notification which shall give the name and address of the person obtaining the
4information and the reason assigned for requesting the information. The
5department shall collect from the person requesting the information a fee of $4 for
6each return.
SB440,32 7Section 32. 71.78 (4) (o) of the statutes is amended to read:
SB440,12,118 71.78 (4) (o) A licensing department or the supreme court, if the supreme court
9agrees, for the purpose of denial, nonrenewal, discontinuation and revocation of a
10license based on tax delinquency under s. 73.0301 or unemployment insurance
11contribution delinquency under s. 108.227
.
SB440,33 12Section 33. 71.78 (4) (t) of the statutes is created to read:
SB440,12,1713 71.78 (4) (t) For purposes of obtaining the outstanding liability secured by a
14tax warrant, any person, or authorized agent of any person, who provides
15satisfactory evidence to the department, as determined by the department, that the
16person has a material interest, or intends to obtain a material interest, in a property
17that is subject to a tax warrant filed by the department under s. 71.91 (5).
SB440,34 18Section 34. 73.01 (4) (a) of the statutes is amended to read:
SB440,13,1119 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015,
20the commission shall be the final authority for the hearing and determination of all
21questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss.
2270.38 (4) (a), 70.397, 70.64, and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4)
23(c), 76.48 (6), 76.91, 77.26 (3), 77.59 (5m) and (6) (b), 78.01, 78.22, 78.40, 78.555,
24139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76, 139.78, 341.405, and 341.45,
25subch. XIV of ch. 71, and subch. VII of ch. 77. Whenever with respect to a pending

1appeal there is filed with the commission a stipulation signed by the department of
2revenue and the adverse party, under s. 73.03 (25), or the department of
3transportation and the adverse party agreeing to an affirmance, modification, or
4reversal of the department of revenue's or department of transportation's position
5with respect to some or all of the issues raised in the appeal, the commission shall
6enter an order affirming or modifying in whole or in part, or canceling the assessment
7appealed from, or allowing in whole or in part or denying the petitioner's refund
8claim, as the case may be, pursuant to and in accordance with the stipulation filed.
9No responsibility shall devolve upon the commission, respecting the signing of an
10order of dismissal as to any pending appeal settled by the department of revenue or
11the department of transportation without the approval of the commission.
SB440,35 12Section 35. 73.01 (5) (a) of the statutes is amended to read:
SB440,14,2213 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
14of assessors under s. 70.995 (8) or who has filed a petition for redetermination with
15the department of revenue and who is aggrieved by the redetermination of the
16department of revenue may, within 60 days of the determination of the state board
17of assessors or of the department of revenue or, in all other cases, within 60 days after
18the redetermination but not thereafter, file with the clerk of the commission a
19petition for review of the action of the department of revenue and the number of
20copies of the petition required by rule adopted by the commission. Any person who
21is aggrieved by a determination of the department of transportation under s. 341.405
22or 341.45 may, within 30 days after the determination of the department of
23transportation, file with the clerk of the commission a petition for review of the action
24of the department of transportation and the number of copies of the petition required
25by rule adopted by the commission. If a municipality appeals, its appeal shall set

1forth that the appeal has been authorized by an order or resolution of its governing
2body and the appeal shall be verified by a member of that governing body as
3pleadings in courts of record are verified. The clerk of the commission shall transmit
4one copy to the department of revenue, or to the department of transportation, and
5to each party. In the case of appeals from manufacturing property assessments, the
6person assessed shall be a party to a proceeding initiated by a municipality. At the
7time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
8The commission shall deposit the fee in the general fund. Within 30 days after such
9transmission the department of revenue, except for petitions objecting to
10manufacturing property assessments, or the department of transportation, shall file
11with the clerk of the commission an original and the number of copies of an answer
12to the petition required by rule adopted by the commission and shall serve one copy
13on the petitioner or the petitioner's attorney or agent. Within 30 days after service
14of the answer, the petitioner may file and serve a reply in the same manner as the
15petition is filed. Any person entitled to be heard by the commission under s. 76.38
16(12) (a), 1993 stats., or s. 76.39 (4) (c), or 76.48, or 76.91 may file a petition with the
17commission within the time and in the manner provided for the filing of petitions in
18income or franchise tax cases. Such papers may be served as a circuit court summons
19is served or by certified mail. For the purposes of this subsection, a petition for review
20is considered timely filed if mailed by certified mail in a properly addressed envelope,
21with postage duly prepaid, which envelope is postmarked before midnight of the last
22day for filing.
SB440,36 23Section 36. 73.03 (50) (d) of the statutes is amended to read:
SB440,15,824 73.03 (50) (d) In the case of a sole proprietor, signs the form or, in the case of
25other persons, has an individual who is authorized to act on behalf of the person sign

1the form, or, in the case of a single-owner entity that is disregarded as a separate
2entity under section 7701 of the Internal Revenue Code, the person is the owner. If
3an owner elects under s. 77.58 (3) (a) to file a separate electronic return for each of
4the owner's disregarded entities, each disregarded entity shall obtain a certificate
5under this subsection.
Any person who may register under this subsection may
6designate an agent, as defined in s. 77.524 (1) (ag), to register with the department
7under this subsection in the manner prescribed by the department. In this
8paragraph, "sign" has the meaning given in s. 77.51 (17r).
SB440,37 9Section 37. 73.09 (2) of the statutes, as affected by 2015 Wisconsin Act 55, is
10amended to read:
SB440,15,2011 73.09 (2) Department of revenue assessment personnel. The requirements
12established for local assessment personnel under sub. (1) shall also apply to
13department of revenue assessment personnel. The division of personnel
14management in the department of administration with the assistance of the
15department of revenue shall determine the position classifications for which
16certification shall apply within the department of revenue. The first level of
17certification shall be obtained within 100 days of the employee's appointment a
18timeframe consistent with the department of revenue's employment practices
. The
19department of revenue in consultation with the division of personnel management
20shall establish requirements for obtaining higher levels of assessor certification.
SB440,38 21Section 38. 73.09 (4) (b) of the statutes is amended to read:
SB440,16,822 73.09 (4) (b) Persons may be recertified by passing an examination as provided
23in sub. (5) or by attendance for
attending at least 4 of the previous 5 years at annual
24meetings called by the department of revenue under s. 73.06 (1) and by meeting
25continuing education requirements determined by the department of revenue. The

1department of revenue may revoke a person's certification if the person fails to attend
2more than one annual meeting or fails to meet the continuing education
3requirements in any recertification cycle. The department may reinstate a
4certification revoked under this paragraph after a revocation period of no less than
5one year has expired if the person whose certification was revoked requests
6reinstatement, attends the next annual meeting under s. 73.06 (1) following the date
7on which the department revoked the certification, and passes an examination under
8sub. (5).
SB440,39 9Section 39. 73.09 (7) (a) of the statutes is amended to read:
SB440,16,1810 73.09 (7) (a) The secretary of revenue or a designee may revoke or suspend the
11certification of any assessor, assessment personnel, or expert appraiser for the
12practice of any fraud or deceit in obtaining certification, or any negligence,
13incompetence, or misconduct, including making a fraudulent change in the
14assessment roll after it is opened for examination under s. 70.47 (3). The secretary
15of revenue or the secretary's designee may require any assessor, assessment
16personnel, or expert appraiser to take corrective action in order to avoid the
17revocation or suspension of that person's certification for the activities described
18under this paragraph.
SB440,40 19Section 40. 74.23 (1) (a) 2. of the statutes is amended to read:
SB440,16,2320 74.23 (1) (a) 2. Pay to the proper treasurer all collections of special
21assessments, special charges and special taxes, except that occupational taxes under
22ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes
23under ch. 77 shall be settled for under s. 74.25 (1) (a) 1. to 8.
SB440,41 24Section 41. 74.25 (1) (a) 2. of the statutes is amended to read:
SB440,17,4
174.25 (1) (a) 2. Pay to the proper treasurer all collections of special
2assessments, special charges and special taxes, except that occupational taxes under
3ss. 70.40 to 70.421 and forest cropland, woodland and managed forest land taxes
4under ch. 77 shall be settled for under subds. 5. to 8.
SB440,42 5Section 42. 74.25 (1) (a) 3. of the statutes is amended to read:
SB440,17,96 74.25 (1) (a) 3. Retain all collections of special assessments, special charges and
7special taxes due to the taxation district, except that occupational taxes under ss.
870.40 to 70.421 and forest cropland, woodland and managed forest land taxes under
9ch. 77 shall be settled for under subds. 5. to 8.
SB440,43 10Section 43. 74.30 (1) (b) of the statutes is amended to read:
SB440,17,1411 74.30 (1) (b) Pay to the proper treasurer all collections of special assessments,
12special charges and special taxes, except that occupational taxes under ss. 70.40 to
1370.421 and forest cropland, woodland and managed forest land taxes under ch. 77
14shall be settled for under pars. (e) to (h).
SB440,44 15Section 44. 74.30 (1) (c) of the statutes is amended to read:
SB440,17,1916 74.30 (1) (c) Retain all collections of special assessments, special charges and
17special taxes due to the taxation district, except that occupational taxes under ss.
1870.40 to 70.421 and forest cropland, woodland and managed forest land taxes under
19ch. 77 shall be settled for under pars. (e) to (h).
SB440,45 20Section 45. 76.01 of the statutes is amended to read:
SB440,17,25 2176.01 Railroads and utilities, assessment. The department of revenue
22shall make an annual assessment of the property of all railroad companies, of all
23conservation and regulation companies, of all sleeping car companies, of all air
24carriers, and of all pipeline companies, within this state, for the purpose of levying
25and collecting taxes thereon, as provided in this subchapter.
SB440,46
1Section 46. 76.02 (2) of the statutes is amended to read:
SB440,18,52 76.02 (2) "Company", without other designation or qualification, includes any
3railroad company, any conservation and regulation company, any express company,
4any air carrier company, and any pipeline company and any sleeping car company,
5as defined in this section, to which "company" is applied
.
SB440,47 6Section 47. 76.02 (7) of the statutes is repealed.
SB440,48 7Section 48. 76.04 (1) of the statutes is amended to read:
SB440,18,138 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
9accurate statement in such manner and form and setting forth such facts as the
10department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
11for railroad companies, sleeping car companies and express companies shall be filed
12on or before April 15 and for conservation and regulation companies, air carriers and
13pipeline companies on or before May 1.
SB440,49 14Section 49. 76.07 (1) of the statutes is amended to read:
SB440,18,2015 76.07 (1) Duty of department. The department on or before August 1 in each
16year in the case of railroad companies and sleeping car companies, and on or before
17September 15 in the case of air carrier companies, conservation and regulation
18companies and pipeline companies, shall, according to its best knowledge and
19judgment, ascertain and determine the full market value of the property of each
20company within the state.
SB440,50 21Section 50. 76.07 (2) of the statutes is amended to read:
SB440,19,1422 76.07 (2) Relation to state valuation; description. The value of the property
23of each of said companies for assessment shall be made on the same basis and for the
24same period of time, as near as may be, as the value of the general property of the
25state is ascertained and determined. The department shall prepare an assessment

1roll and place thereon after the name of each of said companies assessed, the
2following general description of the property of such company, to wit: "Real estate,
3right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
4franchises and all other real estate and personal property of said company," in the
5case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
6devices, appliances, instruments, franchises and all other real and personal property
7of said company," in the case of conservation and regulation companies, and "Real
8estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
9and personal property of said company," in the case of sleeping car and air carrier
10companies, and "Land and land rights, structures, improvements, mains, pumping
11and regulation equipment, services, appliances, instruments, franchises and all
12other real and personal property of said company," in the case of pipeline companies,
13which description shall be deemed and held to include the entire property and
14franchises of the company specified and all title and interest therein.
SB440,51 15Section 51. 76.13 (1) of the statutes is amended to read:
SB440,19,2516 76.13 (1) The department shall compute and levy a tax upon the property of
17each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
1876.08, at the average net rate of taxation determined under s. 76.126. The amount
19of tax to be paid by each such company shall be extended upon a tax roll opposite the
20description of the property of the respective companies. The tax rolls for all
21companies required to be assessed on or before August 1 in each year under s. 76.07
22(1) shall be completed on or before August 10, and for all companies required to be
23assessed on or before September 15 in each year under s. 76.07 (1) shall be completed
24on or before October 1; and the department shall thereupon attach to each such roll
25a certificate signed by the secretary of revenue, which shall be as follows:
SB440,20,8
1"I hereby certify that the foregoing tax roll includes the property of all railroad
2companies, sleeping car companies, air carrier companies, conservation and
3regulation companies or pipeline companies, as the case may be, defined in s. 76.02,
4liable to taxation in this state; that the valuation of the property of each company as
5set down in said tax roll is the full market value thereof as assessed by the
6department of revenue, except as changed by court judgment, and that the taxes
7thereon charged in said tax roll have been assessed and levied at the average net rate
8of taxation in this state, as required by law".
SB440,52 9Section 52. 76.30 (2) (j) of the statutes is created to read:
SB440,20,1310 76.30 (2) (j) An assessor employed by a local unit of government if the
11department determines that providing the information is necessary to verify
12whether real or personal property located in a taxing jurisdiction is subject to the
13taxes and fees imposed under this subchapter or to general local property taxes.
SB440,53 14Section 53. Subchapter V of chapter 76 [precedes 76.90] of the statutes is
15repealed.
SB440,54 16Section 54. 77.255 of the statutes is amended to read:
SB440,20,20 1777.255 Exemptions from return. No return is required with respect to
18conveyances exempt under s. 77.25 (1), (2r), (4), (10m), or (11) from the fee imposed
19under s. 77.22. No return is required with respect to conveyances exempt under s.
2077.25 (2) unless the transferor is also a lender for the transaction.
SB440,55 21Section 55. 77.52 (7) of the statutes is amended to read:
SB440,21,1222 77.52 (7) Every person desiring to operate as a seller within this state who
23holds a valid certificate under s. 73.03 (50) shall file with the department an
24application for a permit for each place of operations. Every application for a permit
25shall be made upon a form prescribed by the department and shall set forth the name

1under which the applicant intends to operate, the location of the applicant's place of
2operations, and the other information that the department requires. If an owner
3elects under s. 77.58 (3) (a) to file a separate electronic return for each of the owner's
4disregarded entities, each disregarded entity is an applicant under this subsection.

5Except as provided in sub. (7b), the application shall be signed by the owner if a sole
6proprietor; in the case of sellers other than sole proprietors, the application shall be
7signed by the person authorized to act on behalf of such sellers. A nonprofit
8organization that has a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable sales prices received after
10it is required to obtain that permit. If that organization becomes eligible later for the
11exemption under s. 77.54 (7m) except for its possession of a seller's permit, it may
12surrender that permit.
SB440,56 13Section 56. 77.54 (61) (intro.) of the statutes is amended to read:
SB440,21,1814 77.54 (61) (intro.) The sales price from the sale of to, and the storage, use, or
15other consumption of the following by, a person primarily engaged, as determined by
16the department, in commercial printing, book printing, or support activities for
17printing described under 323111, 323117, and 323120 of the North American
18Industry Classification System, of any of the following:
SB440,57 19Section 57. 77.59 (3) of the statutes is amended to read:
SB440,22,720 77.59 (3) No determination of the tax liability of a person may be made unless
21written notice of the determination is given to the taxpayer person within 4 years
22after the due date of the taxpayer's person's Wisconsin income or franchise tax return
23that corresponds to the date the sale or purchase was completed or, if exempt, within
244 years of the 15th day of the 4th month of the year following the close of the calendar
25or fiscal year, that corresponds to the date the sale or purchase was completed; within

14 years of the dissolution of a corporation; or within 4 years of the date any sales and
2use tax return required to be filed for any period in that year was filed, whichever
3is later. The notice required under this paragraph shall specify whether the
4determination is an office audit determination or a field audit determination, and it
5shall be in writing. If the department is unable to obtain service by mail, publication
6of it as a class 3 notice, under ch. 985, shall be service of notice in any case where
7notice is required under this subchapter.
SB440,58 8Section 58. 77.59 (4) of the statutes is amended to read:
SB440,23,69 77.59 (4) (a) Except as provided in sub. (3m), at any time within 4 years after
10the due date of a person's corresponding Wisconsin income or franchise tax return
11that corresponds to the date the sale or purchase was completed or, if exempt, within
124 years of the 15th day of the 4th month of the year following the close of the calendar
13or fiscal year for which that person files a claim that corresponds to the date the sale
14or purchase was completed
, that person may, unless a determination by the
15department by office audit or field audit of a seller has been made, and unless a
16determination by office audit of a buyer other than an audit in which the tax that is
17the subject of the refund claim was not adjusted has been made, and unless a
18determination by field audit of the buyer has been made, file with the department
19a claim for refund of taxes paid to the department by that person. If the amount of
20the claim is at least $50 or if either the seller has ceased doing business, the buyer
21is being field audited, or the seller may no longer file a claim, the buyer may, within
22the time period under this subsection, file a claim with the department for a refund
23of the taxes paid to the seller. A claim is timely if it fulfills the requirements under
24s. 77.61 (14). A buyer may claim a refund under this paragraph only on a form
25prescribed by the department, only by signing that form, and only if the seller signs

1the form unless the department waives that requirement. If both a buyer and a seller
2file a valid claim for the same refund, the department may pay either claim. The
3claim for refund shall be regarded as a request for determination. The determination
4thus requested shall be made by the department within one year after the claim for
5refund is received by it unless the taxpayer person has consented in writing to an
6extension of the one-year time period prior to its expiration.
SB440,23,157 (b) A claim for refund that is not to be passed along to customers under sub.
8(8m) may be made within 2 years of the determination of a tax assessed by office audit
9or field audit and paid if the tax was not protested by the filing of a petition for
10redetermination. No claim for refund may be allowed with regard to items that were
11not adjusted in the office audit or field audit.
A claim is timely if it fulfills the
12requirements under s. 77.61 (14). No claim may be allowed under this paragraph for
13any tax self-assessed by the taxpayer.
If a claim is filed under this paragraph, the
14department may make an additional assessment in respect to any item that was a
15subject of the prior assessment.
SB440,59 16Section 59. 77.61 (5) (b) 13. of the statutes is created to read:
SB440,23,2117 77.61 (5) (b) 13. For purposes of obtaining the outstanding liability secured by
18a tax warrant, any person, or authorized agent of any person, who provides
19satisfactory evidence to the department, as determined by the department, that the
20person has a material interest, or intends to obtain a material interest, in a property
21that is subject to a tax warrant filed by the department under s. 77.62 (1).
SB440,60 22Section 60. 77.61 (11) of the statutes is amended to read:
SB440,24,1023 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
24licenses or permits to engage in a business involving the sale at retail of tangible
25personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) subject

1to tax under this subchapter, or the furnishing of services so subject to tax, shall,
2before issuing such license or permit, require proof that the person to whom such
3license or permit is to be issued is the holder of a seller's permit or use tax registration
4certificate, is registered to collect, report, and remit use tax under this subchapter,
5or has been informed by an employee of the department that the department will
6issue a seller's permit or use tax registration certificate to that person or register that
7person to collect, report, and remit use tax. In the case of a single-owner entity that
8is disregarded as a separate entity under ch. 71, the requirement to hold a seller's
9permit is satisfied if the seller's permit is in the name of either the disregarded entity
10or its owner.
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