AB64,594,22 d. Cellophane tape.
AB64,594,33 e. Blackboard chalk.
AB64,594,44 f. Compasses.
AB64,594,55 g. Composition books.
AB64,594,66 h. Crayons.
AB64,594,77 i. Erasers.
AB64,594,88 j. Folders.
AB64,594,99 k. Glue, paste, and paste sticks.
AB64,594,1010 L. Highlighters.
AB64,594,1111 m. Index cards.
AB64,594,1212 n. Index card boxes.
AB64,594,1313 o. Legal pads.
AB64,594,1414 p. Lunch boxes.
AB64,594,1515 q. Markers.
AB64,594,1616 r. Notebooks.
AB64,594,1817 s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper,
18manila paper, colored paper, poster board, and construction paper.
AB64,594,1919 t. Pencil boxes and other school supply boxes.
AB64,594,2020 u. Pencil sharpeners.
AB64,594,2121 v. Pencils.
AB64,594,2222 w. Pens.
AB64,594,2323 x. Protractors.
AB64,594,2424 y. Rulers.
AB64,594,2525 z. Scissors.
AB64,595,1
1za. Writing tablets.
AB64,595,62 11. “Sport or recreational equipment” means items designed for human use and
3worn in conjunction with an athletic or recreational activity. “Sport or recreational
4equipment” does not include items suitable for general use, clothing, clothing
5accessories or equipment, or protective equipment. “Sport or recreational
6equipment” includes:
AB64,595,77 a. Ballet and tap shoes.
AB64,595,88 b. Athletic shoes with cleats or spikes.
AB64,595,99 c. Gloves.
AB64,595,1010 d. Goggles.
AB64,595,1111 e. Hand and elbow guards.
AB64,595,1212 f. Life preservers and vests.
AB64,595,1313 g. Mouth guards.
AB64,595,1414 h. Roller skates.
AB64,595,1515 i. Ice skates.
AB64,595,1616 j. Shin guards.
AB64,595,1717 k. Shoulder pads.
AB64,595,1818 L. Ski boots.
AB64,595,1919 m. Waders.
AB64,595,2020 n. Wetsuits and fins.
AB64,595,2321 (b) For the 2-day period beginning on the first Saturday in August and ending
22on the following Sunday, the sales price from the sale of and the storage, use, or other
23consumption of the following:
AB64,595,2424 1. Clothing, if the sales price of any single item is no more than $75.
AB64,596,2
12. A computer purchased by the consumer for the consumer's personal use, if
2the sales price of the computer is no more than $750.
AB64,596,43 3. School computer supplies purchased by the consumer for the consumer's
4personal use, if the sales price of any single item is no more than $250.
AB64,596,55 4. School supplies, if the sales price of any single item is no more than $75.
AB64,596,66 (c) The exemption under this subsection shall be administered as follows:
AB64,596,87 1. A sale of eligible property under a layaway sale qualifies for exemption if
8either of the following applies:
AB64,596,109 a. Final payment on a layaway order is made by, and the property is given to,
10the purchaser during the exemption period.
AB64,596,1311 b. The purchaser selects the property and the retailer accepts the order for the
12item during the exemption period, for immediate delivery upon full payment, even
13if delivery is made after the exemption period.
AB64,596,1614 2. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51
15(1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the
16exemption period under this subsection as they apply in other periods.
AB64,596,2517 3. A discount by the seller reduces the sales price of the property and the
18discounted sales price determines whether the sales price is within the price
19threshold in par. (b). A coupon that reduces the sales price is treated as a discount
20if the seller is not reimbursed for the coupon amount by a 3rd party. If a discount
21applies to the total amount paid by a purchaser rather than to the sales price of a
22particular item and the purchaser has purchased both eligible property and taxable
23property, the seller shall allocate the discount based on the total sales prices of the
24taxable property compared to the total sales prices of all property sold in that same
25transaction.
AB64,597,3
14. Products that are normally sold as a single unit shall be sold in that manner
2and may not be divided into multiple units and sold as individual items in order to
3obtain the exemption under this subsection.
AB64,597,84 5. Eligible property that is purchased during the exemption period with the use
5of a rain check qualifies for the exemption regardless of when the rain check was
6issued. Items purchased after the exemption period with the use of a rain check are
7not eligible property under this subsection even if the rain check was issued during
8the exemption period.
AB64,597,109 6. The procedure for an exchange with regard to the exemption under this
10subsection is as follows:
AB64,597,1411 a. If a purchaser purchases an item of eligible property during the exemption
12period, but later exchanges the item for a similar item of eligible property, even if
13different in size, color, or another feature, no additional tax is due even if the
14exchange is made after the exemption period.
AB64,597,1815 b. If a purchaser purchases an item of eligible property during the exemption
16period, but after the exemption period has ended, the purchaser returns the item and
17receives credit on the purchase of a different item, the appropriate sales tax is due
18on the sale of the different item.
AB64,597,2219 c. If a purchaser purchases an item of eligible property before the exemption
20period, but during the exemption period the purchaser returns the item and receives
21credit on the purchase of a different item of eligible property, no sales tax is due on
22the sale of the new item if the new item is purchased during the exemption period.
AB64,598,923 7. Delivery charges, including shipping, handling, and service charges, are part
24of the sales price of eligible property. For the purpose of determining the price
25threshold under par. (b), if all the property in a shipment qualifies as eligible

1property and the sales price for each item in the shipment is within the price
2threshold under par. (b), the shipment is considered a sale of eligible property and
3the seller does not have to allocate the delivery, handling, or service charge to
4determine if the price threshold under par. (b) is exceeded. If the shipment includes
5eligible property and taxable property, including an item of eligible property with a
6sales price in excess of the price threshold, the seller shall allocate the delivery,
7handling, and service charge by using one of the following methods and shall apply
8the tax to the percentage of the delivery, handling, and service charge allocated to
9the taxable property:
AB64,598,1110 a. A percentage based on the total sales price of the taxable property compared
11to the total sales price of all property in the shipment.
AB64,598,1312 b. A percentage based on the total weight of the taxable property compared to
13the total weight of all property in the shipment.
AB64,598,1514 8. Eligible property qualifies for exemption under this subsection if either of
15the following applies:
AB64,598,1716 a. The item is both delivered to and paid for by the customer during the
17exemption period.
AB64,599,218 b. The purchaser orders and pays for the item and the seller accepts the order
19during the exemption period for immediate shipment, even if delivery is made after
20the exemption period. For purposes of this subdivision, the seller accepts an order
21when the seller has taken action to fill the order for immediate shipment. Actions
22to fill an order include placement of an in date stamp on a mail order or assignment
23of an order number to a telephone order. For purposes of this subdivision, an order
24is for immediate shipment when the customer does not request delayed shipment

1and regardless of whether the shipment is delayed because of a backlog of orders or
2because stock is currently unavailable, or on back order, by the seller.
AB64,599,73 9. For a 60-day period immediately after the exemption period under this
4subsection, when a purchaser returns an item that would qualify for the exemption,
5no credit for or refund of sales tax shall be given unless the purchaser provides a
6receipt or invoice that shows tax was paid or the seller has sufficient documentation
7to show that tax was paid on the specific item.
AB64,599,108 10. The time zone of the seller's location determines the authorized period for
9the exemption under this subsection when the retailer and purchaser are located in
10different time zones.
AB64,599,1111 (d) This subsection does not apply in 2019 or in any year thereafter.
AB64,1195 12Section 1195. 77.59 (3) of the statutes is amended to read:
AB64,599,2513 77.59 (3) No determination of the tax liability of a person may be made unless
14written notice of the determination is given to the person within 4 years after the due
15date of the person's Wisconsin income or franchise tax return that corresponds to the
16date the sale or purchase was completed or, if exempt, within 4 years of the 15th day
17of the 4th month of the year following the close of the calendar or fiscal year that
18corresponds to the date the sale or purchase was completed; within 4 years of the
19dissolution of a corporation; or within 4 years of the date any sales and use tax return
20required to be filed for any period in that year was filed, whichever is later. The notice
21required under this paragraph shall specify whether the determination is an office
22audit determination or a field audit determination, and it shall be in writing. If the
23department is unable to obtain service by mail as provided in s. 73.03 (73),
24publication of it as a class 3 notice, under ch. 985, shall be service of notice in any case
25where notice is required under this subchapter.
AB64,1196
1Section 1196. 77.59 (5r) of the statutes is created to read:
AB64,600,102 77.59 (5r) A seller who continues to collect tax erroneously on a product after
3receiving 2 or more written notices from the department indicating that the product
4is not taxable is entitled to an adjustment or a refund of the tax collected only if the
5seller returns the tax and related interest to the buyers from whom the seller
6collected the tax. The seller shall submit the tax and related interest to the buyers,
7or to the department if the seller can not locate the buyers, no later than 90 days after
8the date of the adjustment or refund. If the seller does not submit the tax and related
9interest to the buyers or to the department before the end of the 90-day period, the
10seller is subject to the penalties described in sub. (5m).
AB64,1197 11Section 1197. 77.59 (7) of the statutes is amended to read:
AB64,600,2512 77.59 (7) If the department believes that the collection of any tax imposed by
13this subchapter will be jeopardized by delay, it shall notify the person determined to
14owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
15determined to be owing, including penalties and interest. Such notice shall be by
16certified or registered mail or by personal service
served as provided in s. 73.03 (73)
17and the warrant of the department shall not issue if the person, within 10 days after
18such notice furnishes a bond in such amount not exceeding double the amount
19determined to be owing and with such sureties as the department approves,
20conditioned upon the payment of so much of the taxes, interest, and penalties as shall
21finally be determined to be due. Nothing in this subsection shall affect the review
22of determinations of tax as provided in this subchapter and any amounts collected
23under this subsection shall be deposited with the department and disbursed after
24final determination of the taxes as are amounts deposited under ss. 71.89 (1) and
2571.90 (2).
AB64,1198
1Section 1198. 77.78 of the statutes is amended to read:
AB64,601,9 277.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
3as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
4vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
5required to be registered by this state may be registered or titled by this state unless
6the registrant files a sales and use tax report and pays the county tax and special
7district tax at the time of registering or titling to the state agency that registers or
8titles the property. That state agency shall transmit those tax revenues to the
9department of revenue.
AB64,1199 10Section 1199. 77.82 (2m) (d) of the statutes is amended to read:
AB64,601,1211 77.82 (2m) (d) All of the application recording fees collected under par. (a) shall
12be credited to the appropriation under s. 20.370 (1) (2) (cr).
AB64,1200 13Section 1200. 77.82 (2m) (dm) 1. of the statutes is amended to read:
AB64,601,1614 77.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee,
15whichever is less, that is collected under par. (ag) shall be credited to the
16appropriation under s. 20.370 (1) (2) (cx).
AB64,1201 17Section 1201. 77.82 (2m) (dm) 2. of the statutes is amended to read:
AB64,601,2018 77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s.
1920.370 (1) (2) (cx), as calculated in subd. 1., shall be deposited into the conservation
20fund for forestry purposes.
AB64,1202 21Section 1202. 77.82 (4) of the statutes is amended to read:
AB64,602,822 77.82 (4) Additions to managed forest land. An owner of land that is
23designated as managed forest land may file an application with the department to
24designate as managed forest land an additional parcel of land if the additional parcel
25is at least 3 acres in size and is contiguous to any of that designated land. The

1application shall be accompanied by a nonrefundable $20 application recording fee
2unless a different amount for the fee is established by the department by rule at an
3amount equal to the average expense to the department of recording an order issued
4under this subchapter. The fee shall be deposited in the conservation fund and
5credited to the appropriation under s. 20.370 (1) (2) (cr). The application shall be filed
6on a department form and shall contain any additional information required by the
7department. The tax rate applicable to an addition under this subsection shall be
8the tax rate currently applicable to the parcel to which the land is being added.
AB64,1203 9Section 1203. 77.88 (2) (ac) 1. of the statutes is amended to read:
AB64,602,2410 77.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility
11requirements under s. 77.82 (1) (a) and (b), the land shall continue to be designated
12as managed forest land if the transferee, within 30 days after a transfer of ownership,
13files a form provided by the department signed by the transferee. By signing the
14form, the transferee certifies to the department an intent to comply with the existing
15management plan for the land and any amendments to the plan. The transferee
16shall provide proof that each person holding any encumbrance on the land agrees to
17the designation. The transferee may designate an area of the transferred land closed
18to public access as provided under s. 77.83. The department shall issue an order
19continuing the designation of the land as managed forest land under the new
20ownership. The transferee shall pay a $100 fee that will accompany the report. The
21fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different
22amount of the fee as may be established under subd. 2. shall be credited to the
23appropriation under s. 20.370 (1) (2) (cr). The department shall immediately notify
24each person entitled to notice under s. 77.82 (8).
AB64,1204 25Section 1204. 77.88 (2) (ac) 2. of the statutes is amended to read:
AB64,603,4
177.88 (2) (ac) 2. The department may establish by rule a different amount of
2each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
3(2) (cr). The amount shall be equal to the average expense to the department of
4recording an order issued under this subchapter.
AB64,1205 5Section 1205. 77.89 (1) (b) of the statutes is amended to read:
AB64,603,136 77.89 (1) (b) The department shall distribute from the appropriation under s.
720.370 (1) (2) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000
8in fiscal year 2016-17 among treasurers of each municipality in which is located land
9subject to a managed forest land order that is designated as closed to public access
10under s. 77.83 (1). The department shall distribute to each municipal treasurer an
11amount in proportion to the number of acres of closed land in that municipality. The
12department shall make the payments for fiscal year 2015-16 before July 1, 2016.
13The department shall make the payments for fiscal year 2016-17 before July 1, 2017.
AB64,1206 14Section 1206. 77.91 (4) of the statutes is amended to read:
AB64,603,1715 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses
16for the administration of this subchapter shall be paid from the appropriation under
17s. 20.370 (1) (2) (mv).
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