3. To determine eligibility for the property tax exemption for rented personal
property.
4. To report the classification of each place of business in this state when
obtaining a business tax registration certificate.
5. To administer the clean water fund program.
6. To determine which facilities must comply with toxic chemical release form
requirements under federal law and submit copies of such forms to the Department
of Natural Resources.
7. To determine the activities in this state in which a nonresident may hold an
interest. Current law allows a nonresident to hold an interest in activities classified
as manufacturing or mercantile.
This bill also requires all state agencies to use the North American Industry
Classification System
in order to determine the industrial classification of any
property, entity, or activity included in any program administered by the agencies.
Finally, the bill requires taxation districts to assess property at full value at
least once in every eight-year period and requires the Department of Revenue to
assess manufacturing property at full value at least once in every eight-year period.
Current law requires such assessments at least once in every five-year period.
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:
AB1003,1 1Section 1 . 16.316 of the statutes is created to read:
AB1003,3,4 216.316 Industrial classification codes. (1) Notwithstanding the changes
3made by 2017 Wisconsin Act ... (this act), property, businesses, facilities, and
4activities that satisfied the industrial classifications under ss. 66.1113 (1) (d), 2015
5stats., 70.111 (22), 2015 stats., 70.995 (1) (d) and (2), 2015 stats., 77.53 (9) (a), 2015
6stats., 77.994 (1), 2015 stats., 281.58 (1) (c) 1., 2015 stats., 323.60 (5) (d) 3., 2015

1stats., and 710.02 (2) (e) and (f), 2015 stats., before January 1, 2019, satisfy the
2industrial classifications under ss. 66.1113 (1) (d), 70.111 (22), 70.995 (1) (d) and (2),
377.53 (9) (a), 77.994 (1), 281.58 (1) (c) 1., 323.60 (5) (d) 3., and 710.02 (2) (e) and (f)
4after December 31, 2018.
AB1003,3,10 5(2) Beginning on January 1, 2019, the departments, including the department
6of administration, shall use the North American Industry Classification System,
72012 edition, and any subsequent edition, published by the U.S. office of
8management and budget, in order to determine the industrial classification of any
9property, entity, or activity included in any program administered by the
10departments.
AB1003,2 11Section 2. 66.1113 (1) (d) (intro.) of the statutes is amended to read:
AB1003,3,1512 66.1113 (1) (d) (intro.) “Tourism-related retailers" means retailers classified in
13the standard industrial classification manual, 1987 North American Industry
14Classification System, 2012
edition, and any subsequent edition, published by the
15U.S. office of management and budget under the following industry numbers sectors:
AB1003,3 16Section 3 . 66.1113 (1) (d) 1. to 21. of the statutes are repealed.
AB1003,4 17Section 4 . 66.1113 (1) (d) 1m., 3m., 4m., 5m., 6m., 7m., 8m., 9m., 10m., 11m.,
1812m., 13m., 14m., 15m., 16m., 17m., 18m., 19m., 20m., 21m., 22m., 23m., 24m., 25m.,
1926m., 27m., 28m., 29m., 30m., 31m., 32m., 33m., 34m., 35m., 36m., 37m., 38m., 39m.,
2040m., 41m., 42m., 43m., 44m., 45m. and 46m. of the statutes are created to read:
AB1003,3,2121 66.1113 (1) (d) 1m. 311811 — Retail bakeries.
AB1003,3,2222 3m. 445291 — Baked goods stores.
AB1003,3,2323 4m. 445292 — Confectionery and nut stores.
AB1003,3,2424 5m. 445299 — All other specialty food stores.
AB1003,3,2525 6m. 445310 — Beer, wine, and liquor stores.
AB1003,4,1
17m. 446110 — Pharmacies and drug stores.
AB1003,4,22 8m. 447110 — Gasoline stations with convenience stores.
AB1003,4,33 9m. 447190 — Other gasoline stations.
AB1003,4,44 10m. 451110 — Sporting goods stores.
AB1003,4,55 11m. 452910 — Warehouse clubs and supercenters.
AB1003,4,66 12m. 452990 — All other general merchandise stores.
AB1003,4,77 13m. 453220 — Gift, novelty, and souvenir stores.
AB1003,4,88 14m. 487110 — Scenic and sightseeing transportation, land.
AB1003,4,99 15m. 487210 — Scenic and sightseeing transportation, water.
AB1003,4,1010 16m. 487990 — Scenic and sightseeing transportation, other.
AB1003,4,1111 17m. 532292 — Recreational goods rental.
AB1003,4,1212 18m. 561599 — All other travel arrangement and reservation services.
AB1003,4,1313 19m. 611620 — Sports and recreation instruction.
AB1003,4,1414 20m. 611699 — All other miscellaneous schools and instruction.
AB1003,4,1515 21m. 711110 — Theater companies and dinner theaters.
AB1003,4,1616 22m. 711190 — Other performing arts companies.
AB1003,4,1717 23m. 711212 — Racetracks.
AB1003,4,1818 24m. 711219 — Other spectator sports.
AB1003,4,2019 25m. 711310 — Promoters of performing arts, sports, and similar events with
20facilities.
AB1003,4,2221 26m. 711320 — Promoters of performing arts, sports, and similar events
22without facilities.
AB1003,4,2323 27m. 712190 — Nature parks and other similar institutions.
AB1003,4,2424 28m. 713110 — Amusement and theme parks.
AB1003,4,2525 29m. 713120 — Amusement arcades.
AB1003,5,1
130m. 713210 — Casinos (except casino hotels).
AB1003,5,22 31m. 713290 — Other gambling industries.
AB1003,5,33 32m. 713910 — Golf courses and country clubs.
AB1003,5,44 33m. 713920 — Skiing facilities.
AB1003,5,55 34m. 713940 — Fitness and recreational sports centers.
AB1003,5,66 35m. 713990 — All other amusement and recreation industries.
AB1003,5,77 36m. 721110 — Hotels (except casino hotels) and motels.
AB1003,5,88 37m. 721120 — Casino hotels.
AB1003,5,99 38m. 721191 — Bed-and-breakfast inns.
AB1003,5,1010 39m. 721199 — All other traveler accommodation.
AB1003,5,1111 40m. 721211 — RV (recreational vehicle) parks and campgrounds.
AB1003,5,1212 41m. 721214 — Recreational and vacation camps (except campgrounds).
AB1003,5,1313 42m. 722410 — Drinking places (alcoholic beverages).
AB1003,5,1414 43m. 722511 — Full-service restaurants.
AB1003,5,1515 44m. 722513 — Limited-service restaurants.
AB1003,5,1616 45m. 722514 — Cafeterias, grill buffets, and buffets.
AB1003,5,1717 46m. 722515 — Snack and nonalcoholic beverage bars.
AB1003,5 18Section 5. 70.111 (22) (a) of the statutes is amended to read:
AB1003,6,719 70.111 (22) (a) Except as provided in par. (b), personal property held for rental
20for periods of one month or less to multiple users for their temporary use, if the
21property is not rented with an operator, if the owner is not a subsidiary or affiliate
22of any other enterprise and the owner is engaged in the rental of the property subject
23to the exemption to the other enterprise, if the owner is classified in group number
24735, industry number 7359 of the 1987 standard industrial classification manual

25under 532310, 532411, 532412, 532420, and 532490 of the North American Industry

1Classification System, 2012 edition, and any subsequent edition,
published by the
2U.S. office of management and budget and if the property is equipment, including
3construction equipment but not including automotive and computer-related
4equipment, television sets, video recorders and players, cameras, photographic
5equipment, audiovisual equipment, photocopying equipment, sound equipment,
6public address systems and video tapes; party supplies; appliances; tools; dishes;
7silverware; tables; or banquet accessories.
AB1003,6 8Section 6. 70.111 (22) (b) of the statutes is amended to read:
AB1003,6,179 70.111 (22) (b) Personal property held primarily for rental for periods of 364
10days or less to multiple users for their temporary use, if the property is not rented
11with an operator, if the owner is not a subsidiary or affiliate of any other enterprise
12and the owner is engaged in the rental of the property subject to the exemption to the
13other enterprise, if the owner is classified under 532412 of the North American
14Industry Classification System, 2012 edition, and any subsequent edition, published
15by the U.S. bureau of the census office of management and budget, and if the property
16is heavy equipment used for construction, mining, or forestry, including bulldozers,
17earthmoving equipment, well-drilling machinery and equipment, or cranes.
AB1003,7 18Section 7. 70.995 (1) (d) of the statutes is amended to read:
AB1003,6,2319 70.995 (1) (d) Except for the activities under sub. (2), activities not classified
20as manufacturing in the standard industrial classification manual, North American
21Industry Classification System,
1987 2012 edition, and any subsequent edition,
22published by the U.S. office of management and budget are not manufacturing for
23this section.
AB1003,8 24Section 8. 70.995 (2) (intro.) of the statutes is amended to read:
AB1003,7,8
170.995 (2) Further classification. (intro.) In addition to the criteria set forth
2in sub. (1), property shall be deemed prima facie manufacturing property and eligible
3for assessment under this section if it is included in one of the following major group
4sector classifications set forth in the standard industrial classification manual, 1987
5North American Industry Classification System, 2012 edition, and any subsequent
6edition,
published by the U.S. office of management and budget. For the purposes
7of this section, any other property described in this subsection shall also be deemed
8manufacturing property and eligible for assessment under this section:
AB1003,9 9Section 9 . 70.995 (2) (a) to (w) of the statutes are repealed.
AB1003,10 10Section 10 . 70.995 (2) (am), (bm), (cm), (dm), (em), (fm), (gm), (hm), (im), (jm),
11(km), (Lm), (mm), (nm), (om), (pm), (qm), (rm), (sm), (tm), (um), (vm) and (wm) of the
12statutes are created to read:
AB1003,7,1313 70.995 (2) (am) 21 — Mining.
AB1003,7,1414 (bm) 31 to 33 — Manufacturing.
AB1003,7,1515 (cm) 111998 — All other miscellaneous crop farming.
AB1003,7,1616 (dm) 112519 — Other aquaculture.
AB1003,7,1717 (em) 113310 — Logging.
AB1003,7,1818 (fm) 238910 — Site preparation contractors.
AB1003,7,1919 (gm) 488390 — Other support activities for water transportation.
AB1003,7,2020 (hm) 511110 — Newspaper publishers.
AB1003,7,2121 (im) 511120 — Periodical publishers.
AB1003,7,2222 (jm) 511130 — Book publishers.
AB1003,7,2323 (km) 511140 — Directory and mailing list publishers.
AB1003,7,2424 (Lm) 511191 — Greeting card publishers.
AB1003,7,2525 (mm) 511199 — All other publishers.
AB1003,8,1
1(nm) 512220 — Integrated record production/distribution.
AB1003,8,22 (om) 512230 — Music publishers.
AB1003,8,33 (pm) 519130 — Internet publishing and broadcasting and web search portals.
AB1003,8,44 (qm) 541360 — Geophysical surveying and mapping services.
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