SB883: Bill Text

SB883,11,14 77.51 (13gm) (a) “Retailer engaged in business in this state” does not include a retailer who has no activities as described in sub. (13g), except for activities described in sub. (13g) (c), unless the retailer meets either of the following criteria in the previous year or current year:

SB883,11,15 1. The retailer's annual gross sales into this state exceed $100,000.

SB883,11,17 2. The retailer's annual number of separate sales transactions into this state is 200 or more.

SB883,11,22 (b) If an out-of-state retailer's annual gross sales into this state exceed $100,000 in the previous year or the retailer's annual number of separate sales transactions into this state is 200 or more in the previous year, the retailer shall register with the department and collect the taxes administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current year.

SB883,12,5 (c) If an out-of-state retailer's annual gross sales into this state are $100,000 or less in the previous year and the retailer's annual number of separate sales transactions into this state is less than 200 in the previous year, the retailer is not required to register with the department and collect the taxes administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 until the retailer's sales or transactions meet the criteria in par. (a) 1. or 2. for the current year, at which time the retailer shall register with the department and collect the tax for the remainder of the current year.

SB883,12,6 (d) All of the following apply for purposes of this subsection:

SB883,12,7 1. “Year” means the retailer's taxable year for federal income tax purposes.

SB883,12,9 2. The annual amounts described in this subsection include both taxable and nontaxable sales.

SB883,12,11 3. Each required periodic payment of a lease or license is a separate sales transaction.

SB883,12,12 4. Deposits made in advance of a sale are not sales transactions.

SB883,12,15 5. An out-of-state retailer's annual amounts include all sales into this state by the retailer on behalf of other persons and all sales into this state by another person on the retailer's behalf.

SB883,17 Section 17 . 84.54 of the statutes is created to read:

SB883,12,21 84.54 Minimum federal expenditures for projects receiving federal funding. (1) Except as provided in sub. (2), for all of the following projects on which the department expends federal moneys, the department shall expend federal moneys on not less than 70 percent of the aggregate project components eligible for federal funding each fiscal year:

SB883,12,22 (a) Southeast Wisconsin freeway megaprojects.

SB883,12,23 (b) Major highway development projects.

SB883,12,25 (c) State highway rehabilitation projects with a total cost of less than $10 million.

SB883,13,14 (2) If the department determines that it cannot meet the requirements under sub. (1) or that it can make more effective and efficient use of federal moneys than the use required under sub. (1), the department may submit a proposed alternate funding plan to the joint committee on finance. If the cochairpersons of the committee do not notify the department within 14 working days after the date of the department's submittal that the committee has scheduled a meeting for the purpose of reviewing the proposed plan, the department may expend moneys as proposed in the plan. If, within 14 working days after the date of the submittal, the cochairpersons of the committee notify the department that the committee has scheduled a meeting for the purpose of reviewing the proposed plan, the department may expend moneys as proposed in the plan only upon approval of the committee. The department may continue with any projects subject to the funding requirement under sub. (1) while the committee conducts its review, including any hearings conducted by the committee.

SB883,18 Section 18 . 86.51 of the statutes is created to read:

SB883,13,16 86.51 Requirements for local projects. (1) In this section:

SB883,13,19 (a) “Local bridge" means a bridge that is not on the state trunk highway system or on marked routes of the state trunk highway system designated as connecting highways.

SB883,13,21 (b) “Local roads" means streets under the authority of cities or villages, county trunk highways, or town roads.

SB883,13,22 (c) “Political subdivision” means a county, city, village, or town.

SB883,13,24 (d) “Project" means the development, construction, repair, or improvement of a local road or a local bridge.

SB883,14,3 (2) If the department disburses aid to a political subdivision for a project, the department shall notify the political subdivision whether the aid includes federal moneys and which project components must be paid for with federal moneys, if any.

SB883,14,6 (3) For any project meeting all of the following criteria, the department may not require a political subdivision to comply with any portion of the department's facilities development manual other than design standards:

SB883,14,8 (a) The project proposal is reviewed and approved by a professional engineer or by the highway commissioner for the county in which the project will be located.

SB883,14,10 (b) The project is conducted by a political subdivision with no expenditure of federal money.

SB883,19 Section 19 . 2017 Wisconsin Act 59, section 9145 (4w) is repealed.

SB883,20 Section 20. Nonstatutory provisions.

SB883,14,17 (1) Individual income tax rates. The secretary of administration shall exclude from the calculation under s. 16.518 (2) all additional revenue deposited in the general fund in the 2018-19 fiscal year that is attributable to an increase in the sales and use taxes reported under s. 73.03 (71), as determined by the secretary of administration in consultation with the department of revenue.

SB883,21 Section 21 . Initial applicability.

SB883,15,2 (1) Pass-through entities. The treatment of ss. 71.05 (6) (a) 14. and (10) (dm), 71.07 (7) (c), 71.21 (6), 71.36 (1), 71.365 (4m), and 71.775 (3) (a) 4., the renumbering and amendment of ss. 71.07 (7) (b) and 71.365 (1), and the creation of ss. 71.07 (7) (b) 3. and 71.365 (1) (b) first apply to taxable years beginning on January 1, 2019, except that the treatment of ss. 71.05 (6) (a) 14. and (10) (dm), 71.07 (7) (c), 71.21 (6), 71.36 (1), 71.365 (4m), and 71.775 (3) (a) 4., the renumbering and amendment of ss. 71.07 (7) (b) and 71.365 (1), and the creation of ss. 71.07 (7) (b) 3. and 71.365 (1) (b) first apply to taxable years beginning on January 1, 2018, for tax-option corporations.

SB883,15,4 (2) Requirements for highway projects. The treatment of ss. 84.54 and 86.51 first applies to projects let and aid disbursed on the effective date of this subsection.

SB883,22 Section 22. Effective dates. This act takes effect on the day after publication, except as follows:

SB883,15,8 (1) Highway funding transfers. The treatment of s. 20.395 (2) (fq) and Section 19 of this act take effect on July 1, 2019.

SB883,15,10 (2) Requirements for highway projects. The treatment of ss. 84.54 and 86.51 and Section 21 (2) of this act take effect on July 1, 2019.

SB883,15,11 (End)