AB735,15,223 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), and (9p) and ss. 77.52 (20)
24and (21), 77.522, and 77.54 (51), (52), and (60), and 77.59 (5r), “product" includes

1tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c),
2and (d), and services.
AB735,29 3Section 29. 77.52 (11) of the statutes is amended to read:
AB735,15,254 77.52 (11) If any person fails to comply with any provision of this subchapter
5relating to the sales tax or any rule of the department relating to the sales tax
6adopted under this subchapter, is delinquent in respect to any tax imposed by the
7department or fails timely to file any return or report in respect to any tax under ch.
871, 72, 76, 77, 78, or 139 after having been requested to file that return or report, the
9department upon hearing, after giving the person 10 days' notice in writing
10specifying the time and place of hearing and requiring the person to show cause why
11the permit should not be revoked or suspended, may revoke or suspend any one or
12more of the permits held by the person. The department shall give to the person
13written notice of the suspension or revocation of any of the permits. The notices
14required in this subsection may be served personally or by mail in the manner
15prescribed for service of notice of a deficiency determination
as provided in s. 73.03
16(73)
. If the department suspends or revokes a permanent permit under this
17subsection, it the department may grant a temporary permit that is valid for one
18month and may then grant additional temporary permits if the person pays all
19amounts owed under this chapter for the month for which the previous temporary
20permit was issued. Persons who receive A person that receives a temporary permit
21waive waives the notice requirement under s. 77.61 (2). The department shall may
22not issue a new permanent permit after the revocation of a permit unless it the
23department
is satisfied that the former holder of the permit will comply with the
24provisions of this subchapter, the rules of the department relating to the sales tax,
25and the provisions relating to other taxes administered by the department.
AB735,30
1Section 30. 77.52 (18) (bm) of the statutes is amended to read:
AB735,16,162 77.52 (18) (bm) If the purchaser of a stock of goods fails to withhold from the
3purchase price as required, the purchaser becomes personally liable for the payment
4of the amount required to be withheld by the purchaser to the extent of the purchase
5price valued in money. Within 60 days after receiving a written request from the
6purchaser for a certificate, or within 60 days from the date the former owner's records
7are made available for audit, whichever period expires later, but in any event not
8later than 90 days after receiving the request, the department shall either issue the
9certificate or mail send notice to the purchaser at the purchaser's address as it
10appears on the records of the department of the amount that must be paid as a
11condition of issuing the certificate. Failure of the department to mail send the notice
12will release releases the purchaser from any further obligation to withhold the
13purchase price as above provided. The obligation of the successor may be enforced
14within 4 years of the time the retailer sells out the retailer's business or stock of goods
15or at the time that the determination against the retailer becomes final, whichever
16event occurs later.
AB735,31 17Section 31. 77.59 (3) of the statutes is amended to read:
AB735,17,718 77.59 (3) No The department may not make a determination of the tax liability
19of a person may be made unless the department gives written notice of the
20determination is given to the person within 4 years after the due date of the person's
21Wisconsin income or franchise tax return that corresponds to the date the sale or
22purchase was completed or, if exempt, within 4 years of the 15th day of the 4th month
23of the year following the close of the calendar or fiscal year that corresponds to the
24date the sale or purchase was completed; within 4 years of the dissolution of a
25corporation; or within 4 years of the date any sales and use tax return required to be

1filed for any period in that year was filed, whichever is later. The notice required
2under this paragraph subsection shall specify whether the determination is an office
3audit determination or a field audit determination, and it the notice shall be in
4writing. If the department is unable to obtain service by mail as provided in s. 73.03
5(73)
, publication of it the notice as a class 3 notice, under ch. 985, shall be is
6considered
service of notice in any case where notice is required under this
7subchapter.
AB735,32 8Section 32. 77.59 (5r) of the statutes is created to read:
AB735,17,179 77.59 (5r) A seller that continues to collect tax erroneously on a product after
10receiving 2 or more written notices from the department indicating that the product
11is not taxable is entitled to an adjustment or refund of the tax collected only if the
12seller returns the tax and related interest to the buyers from whom the seller
13collected the tax. The seller shall submit the tax and related interest to the buyers,
14or to the department if the seller can not locate the buyers, no later than 90 days after
15the date of the adjustment or refund. If the seller does not submit the tax and related
16interest to the buyers or to the department by the end of the 90-day period, the seller
17is subject to the penalties described in sub. (5m).
AB735,33 18Section 33. 77.59 (7) of the statutes is amended to read:
AB735,18,819 77.59 (7) If the department believes that the collection of any tax imposed by
20this subchapter will be jeopardized by delay, it the department shall notify the person
21determined to owe the tax of its the department's intention to proceed under s. 71.91
22(5) for collection of the amount determined to be owing, including penalties and
23interest. Such The department shall serve the notice shall be by certified or
24registered mail or by personal service
as provided in s. 73.03 (73), and the warrant
25of the department shall not issue if the person, within 10 days after such notice,

1furnishes a bond in such amount not exceeding double the amount determined to be
2owing and with such sureties as the department approves, conditioned upon the
3payment of so much of the taxes, interest, and penalties as shall finally be
4determined to be due. Nothing in this subsection shall affect affects the review of
5determinations of tax as provided in this subchapter, and any amounts collected
6under this subsection shall be deposited with the department and disbursed after
7final determination of the taxes as are amounts deposited under ss. 71.89 (1) and
871.90 (2).
AB735,34 9Section 34. 77.9961 (3) of the statutes is amended to read:
AB735,18,1210 77.9961 (3) The department shall mail send to each dry cleaning facility of
11which it the department is aware a form on which to apply for a license under this
12section.
AB735,35 13Section 35. 78.65 (1) of the statutes is amended to read:
AB735,19,914 78.65 (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47
15violates any provision of this chapter and the department deems good cause exists
16for suspension or revocation by reason of such violation, it the department may
17suspend such person's license, or, after a hearing of the charges is held, it may revoke
18such license. No The department may not suspend a license may be suspended
19unless the department has notified the holder of the license has been notified of a
20hearing to be held on the charges, and no the department may not revoke a license
21may be revoked until after the department has notified the holder of the license has
22been notified
of a hearing and has been afforded the holder an opportunity to appear
23and testify. The department shall notify the licensee in writing of the time and place
24a hearing of the charges shall be held. The notice shall contain a statement of the
25alleged violation, and shall be served upon the licensee at least 10 days prior to the

1hearing, either by personal delivery to the licensee, or by mailing by registered mail
2to the address of the licensee as shown in the application
. At the time and place fixed
3in the notice, the department shall proceed to a hearing of the charges , and shall
4afford
the licensee shall be afforded an opportunity to present in person or by counsel
5statements, testimony, evidence, and argument pertinent to the charges or to any
6defense thereto. The department may continue the hearing from time to time but not
7more than 60 days. After the hearing, the department shall rescind the order of
8suspension, if any, and for good cause shown shall either suspend the license for a
9period of time or revoke the license.
AB735,36 10Section 36 . 139.096 of the statutes is amended to read:
AB735,19,22 11139.096 Failure to file. If any taxpayer required to file any return fails to do
12so within the time prescribed, the taxpayer shall, on the written demand of the
13department, file the return within 20 days after mailing the department sends the
14demand and at the same time pay the tax due on its basis. If the taxpayer fails within
15that time to file the return, the department shall prepare the return from its the
16department's
own knowledge and from the information that it the department
17obtains and on that basis shall assess a tax, which that the taxpayer shall be paid
18pay within 10 days after the department has mailed sends to the taxpayer a written
19notice of the amount and a demand for its payment. In any action or proceeding in
20respect to the assessment, the taxpayer shall have has the burden of establishing the
21incorrectness or invalidity of any return or assessment made by the department
22because of the failure of the taxpayer to file a return.
AB735,37 23Section 37. 139.77 (3) of the statutes is amended to read:
AB735,20,824 139.77 (3) If, within 60 days after the mailing of the department sends notice
25of the proposed assessment, the taxpayer files a protest to the proposed assessment

1and requests a hearing on it, the department shall give notice to the taxpayer of the
2time and place fixed for the hearing, shall hold a hearing on the protest, and shall
3issue a final assessment to the taxpayer for the amount found to be due as a result
4of the hearing. If the taxpayer does not file a protest is not filed within 60 days, the
5department shall issue a final assessment to the taxpayer. In any action or
6proceeding in respect to the proposed assessment, the taxpayer shall have has the
7burden of establishing the incorrectness or invalidity of any final assessment made
8by the department.
AB735,38 9Section 38. 139.77 (4) of the statutes is amended to read:
AB735,20,2110 139.77 (4) If any taxpayer required to file any return fails to do so within the
11time prescribed, the taxpayer shall, on the written demand of the department, file
12the return within 20 days after the mailing of it department sends the demand and
13at the same time pay the tax due on its basis. If the taxpayer fails within that time
14to file the return, the department shall prepare the return from its the department's
15own knowledge and from the information that it the department obtains and on that
16basis shall assess a tax, which that the taxpayer shall be paid pay within 10 days
17after the department has mailed sends to the taxpayer a written notice of the amount
18and a demand for its payment. In any action or proceeding in respect to the
19assessment, the taxpayer shall have has the burden of establishing the incorrectness
20or invalidity of any return or assessment made by the department because of the
21failure of the taxpayer to make a return.
AB735,39 22Section 39. 177.24 (2) of the statutes is amended to read:
AB735,21,723 177.24 (2) The administrator shall consider each claim within 90 days after it
24is filed and may refer any claim to the attorney general for an opinion. For each claim
25referred, the attorney general shall advise the administrator either to allow it or to

1deny it in whole or in part. The administrator shall give written notice to the
2claimant if the claim is denied in whole or in part. The notice shall be given by
3mailing it
sent to the last address, if any, stated in the claim as the address to which
4notices are to be sent. If no address for notices is stated in the claim, the notice shall
5be mailed sent to the last address, if any, stated in the claim as the address of the
6claimant. No notice of denial need be given if the claim fails to state either the last
7address to which notices are to be sent or the address of the claimant.
AB735,40 8Section 40 . 812.04 (2) of the statutes is amended to read:
AB735,21,99 812.04 (2) The garnishee summons shall be substantially in the following form:
AB735,21,1010 STATE OF WISCONSIN
AB735,21,1111 .... COURT
AB735,21,1212 .... COUNTY
AB735,21,1313 A. B., Plaintiff
AB735,21,1515 C. D., Defendant
AB735,21,1717 E. F., Garnishee
AB735,21,1818 The State of Wisconsin, to the garnishee:
AB735,21,2219 You are hereby summoned, as garnishee of the defendant, C. D., and required,
20within 20 days after the service of this summons and the annexed complaint upon
21you, exclusive of the day of service, to answer, whether you are indebted to or have
22in your possession or under your control any property belonging to the defendant.
AB735,22,1523 IF YOU ARE INDEBTED TO THE DEFENDANT FOR PAYMENT FOR THE
24SALE OF AGRICULTURAL PRODUCTS, YOU ARE ORDERED TO PAY THE
25PRESCRIBED AMOUNT TO THE DEFENDANT. YOU ARE ORDERED TO

1RETAIN FROM THE BALANCE THE AMOUNT OF THE PLAINTIFF'S CLAIM
2AND DISBURSEMENTS, AS STATED IN THE ANNEXED COMPLAINT
3PENDING THE FURTHER ORDER OF THE COURT. ANY EXCESS
4INDEBTEDNESS SHALL NOT BE SUBJECT TO THE GARNISHMENT. IF YOU
5HAVE PROPERTY BELONGING TO THE DEFENDANT AND THE AMOUNT OF
6INDEBTEDNESS RETAINED IS LESS THAN THE AMOUNT CLAIMED AND
7DISBURSEMENTS, YOU ARE TO RETAIN THE PROPERTY PENDING THE
8FURTHER ORDER OF THE COURT, EXCEPT AS PROVIDED IN SECTION
9812.18 (3) OF THE WISCONSIN STATUTES. THE AMOUNT RETAINED BY YOU
10FOR THE PLAINTIFF'S DISBURSEMENTS MAY NOT EXCEED $40, EXCEPT
11THAT IF THE PLAINTIFF IS THE STATE OR A POLITICAL SUBDIVISION OF
12THE STATE YOU SHALL RETAIN AS DISBURSEMENTS TO THE PLAINTIFF
13THE FULL AMOUNT OF NECESSARY DISBURSEMENTS AND FEES
14REQUESTED BY THE PLAINTIFF AS ALLOWED UNDER SECTION 814.04 (2)
15OF THE WISCONSIN STATUTES
.
AB735,22,2016 You are further required to serve a copy of your answer to the garnishee
17complaint on the undersigned attorney and to file your original answer with the clerk
18of this court, within the 20-day period. In case of your failure to answer, judgment
19will be entered against you for the amount of plaintiff's judgment against the
20defendant and costs, of which the defendant will also take notice.
AB735,22,2521 If the property which is the subject of this garnishment action is the proceeds
22from the sale of crops, livestock, dairy products or another product grown or produced
23by a person or by his or her minor children, you must pay over to the principal
24defendant the appropriate amount under section 812.18 (2m) (b) of the Wisconsin
25Statutes.
AB735,23,1
1Dated this .... day of ...., .... (year)
AB735,23,22 Clerk of .... Court
AB735,23,33 (Seal)
AB735,23,44 Attorney for Plaintiff:
AB735,23,55 ....
AB735,23,66 P. O. Address
AB735,23,77 ....
AB735,23,88 ....
AB735,41 9Section 41 . 812.05 (1) of the statutes is amended to read:
AB735,23,2010 812.05 (1) The garnishee complaint in a garnishment action before judgment
11must allege the existence of one of the grounds for garnishment mentioned in s.
12812.02 (1) (a), the amount of the plaintiff's claim against the defendant and
13disbursements, not to exceed $40, above all offsets , known to the plaintiff, and that
14plaintiff believes that the named garnishee is indebted to or has property in his or
15her possession or under his or her control, other than earnings, as defined under s.
16812.30 (7), belonging to the defendant (naming him or her) and that the indebtedness
17or property is, to the best of plaintiff's knowledge and belief, not exempt from
18execution. Plaintiff's disbursements may not exceed $40, except if the plaintiff is the
19state or a political subdivision of the state, the plaintiff is allowed all the necessary
20disbursements and fees allowed by law as specified in s. 814.04 (2).
AB735,42 21Section 42 . 812.05 (2) of the statutes is amended to read:
AB735,24,822 812.05 (2) The garnishee complaint in a garnishment action after judgment
23must allege the existence of the grounds for garnishment mentioned in s. 812.02 (1)
24(b), and the name and location of the court, case number, if any, date of entry and
25amount of the judgment on which the garnishment action is based, the amount of the

1plaintiff's claim against the defendant and disbursements , not to exceed $40, above
2all offsets known to the plaintiff, and that plaintiff believes that the named garnishee
3is indebted to or has property in his or her possession or under his or her control
4belonging to the defendant (naming him or her) and that the indebtedness or
5property is, to the best of plaintiff's knowledge and belief, not exempt from execution.
6Plaintiff's disbursements may not exceed $40, except if the plaintiff is the state or
7a political subdivision of the state, the plaintiff is allowed all the necessary
8disbursements and fees allowed by law as specified in s. 814.04 (2).
AB735,43 9Section 43 . 812.13 (1) of the statutes is amended to read:
AB735,24,2010 812.13 (1) If the answer shows a debt due to the defendant, the garnishee may
11pay the debt or an amount sufficient to cover the plaintiff's claim, as stated in the
12garnishee complaint and disbursements, not to exceed $40, to the clerk of the court.
13Plaintiff's disbursements may not exceed $40, except if the plaintiff is the state or
14a political subdivision of the state, the plaintiff is allowed all the necessary
15disbursements and fees allowed by law as specified in s. 814.04 (2).
If, prior to so
16doing
paying the debt or an amount sufficient to cover the plaintiff's claim, the
17plaintiff in writing requests the garnishee to pay the sum to the clerk, the garnishee
18shall, within 5 days after receipt of the request, pay the sum to the clerk. The clerk
19shall give a receipt for payment to the garnishee. The payment shall discharge the
20garnishee of all liability for the amount paid.
AB735,44 21Section 44 . 812.39 (1) of the statutes is amended to read:
AB735,25,222 812.39 (1) Between 5 and 10 business days after the payday of each pay period
23in which the debtor's earnings are subject to the earnings garnishment, the
24garnishee shall pay the creditor that portion of the debtor's nonexempt disposable
25earnings to which the creditor is entitled, minus the fee under s. 812.33 (2). The

1creditor shall apply the actual amount received from the garnishee to the unsatisfied
2civil judgment
.
AB735,45 3Section 45. Initial applicability.
AB735,25,64 (1) Temporary certification of property assessors. The treatment of section
573.09 (6) of the statutes first applies to a temporary certification granted on the
6effective date of this subsection.
AB735,25,107 (2) Continued collection of sales tax after notice. The treatment of section
877.59 (5r) of the statutes first applies to a seller that receives an adjustment or a
9refund described in section 77.59 (5r) of the statutes on the effective date of this
10subsection.
AB735,25,1511 (3) Disbursements in a garnishment other than an earnings garnishment.
12The treatment of sections 812.04 (2), 812.05 (1) and (2), and 812.13 (1) of the statutes
13first applies to fees and disbursements incurred by a plaintiff in a garnishment
14action commenced under subchapter I of chapter 812 of the statutes on the effective
15date of this subsection.
AB735,25,1816 (4) Garnishee fees in an earnings garnishment. The treatment of section
17812.39 (1) of the statutes first applies to a garnishee who makes a payment to a
18creditor on the effective date of this subsection.
AB735,25,1919 (End)
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