AB150-ASA, s. 3454 10Section 3454. 76.03 (2) of the statutes is amended to read:
AB150-ASA,1184,1611 76.03 (2) In case any of the property used in the business of a company defined
12in s. 76.02
, except a car line company, is operated in connection with the property
13used in the same business or any other business therein described, all such property,
14rights, franchises and privileges shall be valued and assessed together as a unit,
15unless, in the opinion of the department of revenue, such properties are so segregated
16that separate assessments thereof should be made.
AB150-ASA, s. 3455 17Section 3455. 76.04 (1) of the statutes is amended to read:
AB150-ASA,1185,818 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
19accurate statement in such manner and form and setting forth such facts as the
20department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
21for car line companies shall be filed on or before March 1. The annual reports for
22railroad companies, sleeping car companies and express companies shall be filed on
23or before April 15 and. The annual reports for conservation and regulation
24companies, air carriers, telephone companies and pipeline companies shall be filed
25on or before May 1. For sufficient reason shown the department may upon written

1request allow such further time for making and filing the report as it may deem
2necessary, but not to exceed 30 days. If any company fails to file such report within
3the time prescribed or as extended under this subsection, the department shall add
4to the taxes due from such company $250 if the report is not filed within 15 days after
5the due date or extended due date and an additional $250 for each month or part of
6a month thereafter during which the report is not filed, except that the total penalty
7may not exceed $2,500. No company may in any action or proceeding contest the
8imposition of such penalty.
AB150-ASA, s. 3456 9Section 3456. 76.07 (1) of the statutes is amended to read:
AB150-ASA,1185,1910 76.07 (1) Duty of department. The department on or before August 1 in each
11year in the case of railroad companies and sleeping car companies, on or before
12October 10 in the case of car line companies
and on or before September 15 in the case
13of air carrier companies, telephone companies, conservation and regulation
14companies and pipeline companies, shall, according to its best knowledge and
15judgment, ascertain and determine the full market value of the property of each
16company within the state. The department shall determine the value of the
17equipment of car line companies by the methods used to determine the value of fixed
18assets for the tax under ch. 70, as specified in the assessment manual under s. 73.03
19(2a).
AB150-ASA, s. 3457 20Section 3457. 76.07 (2) of the statutes is amended to read:
AB150-ASA,1186,1521 76.07 (2) Relation to state valuation; description. The value of the property
22of each of said companies for assessment shall be made on the same basis and for the
23same period of time, as near as may be, as the value of the general property of the
24state is ascertained and determined. The department shall prepare an assessment
25roll and place thereon after the name of each of said companies assessed, the

1following general description of the property of such company, to wit: "Real estate,
2right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
3franchises and all other real estate and personal property of said company," in the
4case of railroads, and "Real estate, right-of-way, poles, wires, conduits, cables,
5devices, appliances, instruments, franchises and all other real and personal property
6of said company," in the case of conservation and regulation companies, and "Real
7estate, appurtenances, rolling stock, equipment, franchises, and all other real estate
8and personal property of said company," in the case of sleeping car and air carrier
9companies, equipment in the case of car line companies and "Land and land rights,
10structures, improvements, mains, pumping and regulation equipment, services,
11appliances, instruments, franchises and all other real and personal property of said
12company," in the case of pipeline companies, and "All property of the company used
13in the operation of the company's telephone business" in the case of telephone
14companies, which description shall be deemed and held to include the entire property
15and franchises of the company specified and all title and interest therein.
AB150-ASA, s. 3458 16Section 3458. 76.07 (4g) (intro.) of the statutes is amended to read:
AB150-ASA,1186,2017 76.07 (4g) Determining the property in this state. (intro.) The department
18shall determine the property in this state of railroad companies, air carrier
19companies, pipeline companies and, telephone companies and car line companies in
20the following manner:
AB150-ASA, s. 3459 21Section 3459. 76.07 (4g) (f) of the statutes is created to read:
AB150-ASA,1186,2222 76.07 (4g) (f) Car line companies. For car line companies:
AB150-ASA,1186,2323 1. Determine the total car miles traveled within this state.
AB150-ASA,1186,2424 2. Determine the total car miles traveled everywhere.
AB150-ASA,1186,2525 3. Divide the amount under subd. 1. by the amount under subd. 2.
AB150-ASA,1187,2
14. Multiply the fraction under subd. 3. by the full market value of the company's
2property everywhere.
AB150-ASA, s. 3460 3Section 3460. 76.13 (1) of the statutes is amended to read:
AB150-ASA,1187,154 76.13 (1) The department shall compute and levy a tax upon the property of
5each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
676.08, at the average net rate of taxation determined under s. 76.126. The amount
7of tax to be paid by each such company shall be extended upon a tax roll opposite the
8description of the property of the respective companies. The tax rolls for all
9companies required to be assessed on or before August 1 in each year under s. 76.07
10(1) shall be completed on or before August 10, for all companies required to be
11assessed on or before October 10 shall be completed on or before October 20
and for
12all companies required to be assessed on or before September 15 in each year under
13s. 76.07 (1) shall be completed on or before October 1; and the department shall
14thereupon attach to each such roll a certificate signed by the secretary of revenue,
15which shall be as follows:
AB150-ASA,1187,23 16"I do hereby certify that the foregoing tax roll includes the property of all
17railroad companies, sleeping car line companies, air carrier companies, conservation
18and regulation companies, telephone companies or pipeline companies, as the case
19may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the
20property of each company as set down in said tax roll is the full market value thereof
21as assessed by the department of revenue, except as changed by court judgment, and
22that the taxes thereon charged in said tax roll have been assessed and levied at the
23average net rate of taxation in this state, as required by law".
AB150-ASA, s. 3460c 24Section 3460c. 76.13 (2) of the statutes is amended to read:
AB150-ASA,1188,16
176.13 (2) Every tax roll upon completion shall be delivered to the state
2treasurer and a copy of the tax roll filed with the
secretary of administration. The
3department shall notify, by certified mail, all companies listed on the tax roll of the
4amount of tax due, which shall be paid to the department. The payment dates
5provided for in sub. (2a) shall apply. The payment of one-fourth of the tax of any
6company may, if the company has brought an action in the Dane county circuit court
7under s. 76.08, be made without delinquent interest as provided in s. 76.14 any time
8prior to the date upon which the appeal becomes final, but any part of the tax
9ultimately required to be paid shall bear interest from the original due date to the
10date the appeal became final at the rate of 12% per year and at 1.5% per month
11thereafter until paid. The taxes extended against any company after the same
12become due, with interest, shall be a lien upon all the property of the company prior
13to all other liens, claims and demands whatsoever, except as provided in ss. 144.442
14(9) (i), 144.76 (13) and 144.77 (6) (d), which lien may be enforced in an action in the
15name of the state in any court of competent jurisdiction against the property of the
16company within the state as an entirety.
AB150-ASA, s. 3460g 17Section 3460g. 76.13 (3) of the statutes is amended to read:
AB150-ASA,1189,718 76.13 (3) If the Dane county circuit court, after such roll is delivered to the state
19treasurer
department of administration, increases or decreases the assessment of
20any company, the department shall immediately redetermine the tax of the company
21on the basis of the revised assessment, and shall certify and deliver the revised
22assessment to the state treasurer secretary of administration as a revision of the tax
23roll. If the amount of tax upon the assessment as determined by the court is less than
24the amount paid by the company, the excess shall be refunded secretary of
25administration shall refund the excess
to the company with interest at the rate of 9%

1per year upon the certification of the redetermined tax and for that purpose the
2secretary of administration, upon the certification and delivery of the revised tax roll,
3shall draw a warrant upon the state treasurer for the amount to be so refunded
. If
4the amount of the tax upon the assessment as determined by the court is in excess
5of the amount of the tax as determined by the department, interest shall be paid on
6the additional amount at the rate of 12% per year from the date of entry of judgment
7to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
AB150-ASA, s. 3460n 8Section 3460n. 76.15 (2) of the statutes is amended to read:
AB150-ASA,1189,209 76.15 (2) The power to reassess the property of any company defined in s. 76.02
10and the general property of the state, and to redetermine the average rate of
11taxation, may be exercised under sub. (1) as often as may be necessary until the
12amount of taxes legally due from any such company for any year under ss. 76.01 to
1376.26 has been finally and definitely determined. Whenever any sum or part thereof,
14levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
15been paid and not refunded, the payment so made shall be applied upon the
16reassessment upon the property, and the reassessment of taxes to that extent shall
17be deemed to be satisfied. When the tax roll on the reassessment is completed and
18delivered to the state treasurer secretary of administration, the department shall
19immediately notify by certified mail each of the several companies taxed to pay the
20amount of the taxes extended on the tax roll within 30 days.
AB150-ASA, s. 3460r 21Section 3460r. 76.22 (3) of the statutes is amended to read:
AB150-ASA,1189,2522 76.22 (3) The state treasurer secretary of administration for and in the name
23of the state may bid at the sale and the state may become the purchaser of the
24property of any such company under a judgment for its sale for taxes, interest and
25costs.
AB150-ASA, s. 3460w
1Section 3460w. 76.24 (1) of the statutes is amended to read:
AB150-ASA,1190,62 76.24 (1) All taxes collected from companies defined in s. 76.02 under this
3subchapter shall be transmitted by the department to the state treasurer secretary
4of administration
and become a part of the general fund for the use of the state,
5except that taxes paid into the state treasury by any air carrier or railroad company
6shall be deposited in the transportation fund.
AB150-ASA, s. 3461 7Section 3461. 76.28 (1) (d) of the statutes is amended to read:
AB150-ASA,1190,258 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than
9a qualified wholesale electric company
means total operating revenues as reported
10to the public service commission except revenues for interdepartmental sales and for
11interdepartmental rents as reported to the public service commission and deductions
12from the sales and use tax under s. 77.61 (4), except that the company may subtract
13from revenues either the actual cost of power purchased for resale, as reported to the
14public service commission, by a light, heat and power company, except a municipal
15light, heat and power company, that purchases under federal or state approved
16wholesale rates more than 50% of its electric power from a person other than an
17affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
18electric power is included in the seller's gross revenues or the following percentages
19of the actual cost of power purchased for resale, as reported to the public service
20commission, by a light, heat and power company, except a municipal light, heat and
21power company, that purchases more than 90% of its power and that has less than
22$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
23fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
24thereafter. For a qualified wholesale electric company, "gross revenues" means total
25business revenues from those businesses included under par. (e) 1. to 4.
AB150-ASA, s. 3462
1Section 3462. 76.28 (1) (e) (intro.) of the statutes is amended to read:
AB150-ASA,1191,92 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person,
3association, company or corporation, including corporations described in s. 66.069 (2)
4and including qualified wholesale electric companies and except only business
5enterprises carried on exclusively either for the private use of the person,
6association, company or corporation engaged in them, or for the private use of a
7person, association, company or corporation owning a majority of all outstanding
8capital stock or who control the operation of business enterprises and except electric
9cooperatives taxed under s. 76.48 that engage in any of the following businesses:
AB150-ASA, s. 3463 10Section 3463. 76.28 (1) (em) of the statutes is created to read:
AB150-ASA,1191,1211 76.28 (1) (em) "Net production of electricity" means the total of electricity
12generated minus the power used to operate the generating plant.
AB150-ASA, s. 3464 13Section 3464. 76.28 (1) (gm) of the statutes is created to read:
AB150-ASA,1191,2014 76.28 (1) (gm) "Qualified wholesale electric company" means any person that
15owns or operates facilities for the generation and sale of electricity to a public utility,
16as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the
17public, except that "qualified wholesale electric company" does not include any
18person that sells less than 95% of its net production of electricity or that does not own,
19operate or control electric generating facilities that have a total power production
20capacity of at least 50 megawatts.
AB150-ASA, s. 3465 21Section 3465. Subchapter II (title) of chapter 76 [precedes 76.38] of the
22statutes is amended to read:
AB150-ASA,1191,2323 Chapter 76
AB150-ASA,1192,224 Subchapter II
25 TELEPHONE COMPANIES LICENSE

1FEES; CAR LINE COMPANIES,
2 ELECTRIC COOPERATIVE
Associations
AB150-ASA, s. 3465m 3Section 3465m. 76.38 (3) of the statutes is amended to read:
AB150-ASA,1192,144 76.38 (3) On or before May 1 the department shall compute and assess the
5license fees imposed by sub. (4), with respect to gross revenues of the preceding
6calendar year and on or before May 1 shall notify each person that was carrying on
7business as a telephone company on the preceding January 1 of the amount of the
8license fee assessed. Any person who pays the May 1 assessment in full has a license
9to carry on business as a telephone company in this state for the 12-month period
10beginning on the preceding January 1. The fees assessed by the department shall
11become delinquent if not paid when due, and when delinquent shall be subject to
12interest at the rate of 1.5% per month until paid. The department shall transmit all
13funds received under this section to the state treasurer secretary of administration
14within 15 days after receipt. The payment dates provided for in sub. (3a) shall apply.
AB150-ASA, s. 3466 15Section 3466. 76.38 (12) (b) of the statutes is amended to read:
AB150-ASA,1192,2416 76.38 (12) (b) In the case of overpayments of license fees by any telephone
17company under par. (a), the department shall certify the overpayments to the
18department secretary of administration, which who shall audit the amount of the
19overpayments and the state treasurer shall pay the amounts determined by means
20of the audit. All refunds of license fees under this subsection shall bear interest at
21the annual rate of 9% from the date of the original payment to the date when the
22refund is made. The time for making additional levies of license fees or claims for
23refunds of excess license fees paid, in respect to any year, shall be limited to 4 years
24after the time the report for such year was filed.
AB150-ASA, s. 3467 25Section 3467. 76.39 (title) of the statutes is repealed.
AB150-ASA, s. 3468
1Section 3468. 76.39 (1) of the statutes is repealed.
AB150-ASA, s. 3469 2Section 3469. 76.39 (2) of the statutes is repealed.
AB150-ASA, s. 3470 3Section 3470. 76.39 (3) of the statutes is repealed.
AB150-ASA, s. 3471 4Section 3471. 76.39 (3a) of the statutes is repealed.
AB150-ASA, s. 3472 5Section 3472. 76.39 (4) of the statutes is repealed.
AB150-ASA, s. 3473 6Section 3473. 76.39 (5) of the statutes is repealed.
AB150-ASA, s. 3474 7Section 3474. 76.46 of the statutes is repealed.
AB150-ASA, s. 3474g 8Section 3474g. 76.48 (3) of the statutes is amended to read:
AB150-ASA,1193,189 76.48 (3) On or before May 1 in each year, the department of revenue shall
10compute and assess the license fees provided for in sub. (1r) and certify the amounts
11due to the state treasurer and file a duplicate thereof with the department of
12administration
secretary of administration. The department shall notify each
13electric cooperative of the amount of the license fees so assessed. The fees shall
14become delinquent if not paid when due and when delinquent shall be subject to
15interest at the rate of 1.5% per month on the amount of license fee until paid. The
16interest shall be collected by the department and, upon collection, forwarded to the
17state treasurer secretary of administration and retained by the state. The payment
18dates provided for in sub. (3a) shall apply.
AB150-ASA, s. 3474r 19Section 3474r. 76.48 (5) of the statutes is amended to read:
AB150-ASA,1194,620 76.48 (5) Additional assessments may be made, if notice of such assessment is
21given, within 4 years of the date the annual return was filed, but if no return was
22filed, or if the return filed was incorrect and was filed with intent to defeat or evade
23the tax, an additional assessment may be made at any time upon the discovery of
24gross revenues by the department. Refunds may be made if a claim for the refund
25is filed in writing with the department within 4 years of the date the annual return

1was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified
2by the department to the secretary of administration who shall audit the amounts
3of such overpayments and the state treasurer shall pay the amount audited.
4Additional assessments shall bear interest at the rate of 12% per year from the time
5they should have been paid to the date upon which they shall become delinquent if
6unpaid.
AB150-ASA, s. 3475 7Section 3475. 77.05 of the statutes is amended to read:
AB150-ASA,1194,11 877.05 State contribution. The department of natural resources shall pay
9before June 30 annually to the town treasurer, from the appropriation under s.
1020.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as
11forest croplands under this subchapter.
AB150-ASA, s. 3475m 12Section 3475m. 77.22 (2) (intro.) of the statutes is amended to read:
AB150-ASA,1194,1513 77.22 (2) (intro.) The secretary of revenue shall prescribe the form required
14under sub. (1). The form shall include an application for a credit under s. 79.10 (5)
15and shall
provide for the submission of the following:
AB150-ASA, s. 3476 16Section 3476. 77.22 (2) (d) of the statutes is amended to read:
AB150-ASA,1194,2017 77.22 (2) (d) If the real estate transferred is not subject to certification under
18s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
19(c), the reason why it is not so subject or the form prescribed by the department of
20industry, labor and human relations development under s. 101.122 (6).
AB150-ASA, s. 3476m 21Section 3476m. 77.23 of the statutes is amended to read:
AB150-ASA,1195,3 2277.23 Disposition of fees and returns. On or before the 15th day of each
23month the register shall submit to the county treasurer transfer fees collected
24together with the returns filed in the office during the preceding month for the
25treasurer's transmission to the department of revenue under s. 77.24 and shall

1submit to the county treasurer, or to the city treasurer if the property is located in
2a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
3that the county register of deeds receives during the preceding month
.
AB150-ASA, s. 3477 4Section 3477. 77.25 (19) of the statutes is created to read:
AB150-ASA,1195,55 77.25 (19) Of time-share property, as defined in s. 707.02 (32).
AB150-ASA, s. 3478 6Section 3478. 77.255 of the statutes is amended to read:
AB150-ASA,1195,10 777.255 Exemptions from return. No return is required with respect to
8conveyances exempt under s. 77.25 (1), (2r), (4) or, (11) or (19) from the fee imposed
9under s. 77.22. No return is required with respect to conveyances exempt under s.
1077.25 (2) unless the transferor is also a lender for the transaction.
AB150-ASA, s. 3479 11Section 3479. 77.265 (4) of the statutes is amended to read:
AB150-ASA,1195,1312 77.265 (4) The department of industry, labor and human relations may use the
13returns under s. 101.22 106.04.
AB150-ASA, s. 3480 14Section 3480. 77.52 (2) (a) 1. of the statutes is amended to read:
AB150-ASA,1196,915 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
16motel operators and other persons furnishing accommodations that are available to
17the public, irrespective of whether membership is required for use of the
18accommodations, including the furnishing of rooms or lodging through the sale of a
19time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
20is not fixed at the time of sale as to the starting day or the lodging unit
. In this
21subdivision, "transient" means any person residing for a continuous period of less
22than one month in a hotel, motel or other furnished accommodations available to the
23public. In this subdivision, "hotel" or "motel" means a building or group of buildings
24in which the public may obtain accommodations for a consideration, including,
25without limitation, such establishments as inns, motels, tourist homes, tourist

1houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
2resort lodges and cabins and any other building or group of buildings in which
3accommodations are available to the public, except accommodations, including
4mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
5than one month and accommodations furnished by any hospitals, sanatoriums, or
6nursing homes, or by corporations or associations organized and operated
7exclusively for religious, charitable or educational purposes provided that no part of
8the net earnings of such corporations and associations inures to the benefit of any
9private shareholder or individual.
AB150-ASA, s. 3481g 10Section 3481g. 77.52 (7) of the statutes is repealed.
AB150-ASA, s. 3481m 11Section 3481m. 77.52 (8) of the statutes is repealed.
AB150-ASA, s. 3481r 12Section 3481r. 77.52 (9) of the statutes is repealed and recreated to read:
AB150-ASA,1196,1813 77.52 (9) The department shall issue a permit for each place of operation in this
14state to any person who requests one and who holds a valid certificate under s. 73.03
15(50). Permits under this subsection are not assignable and are valid only for the
16person who originally obtains them and only at the place of operation designated on
17them. Holders of permits shall display them prominently at the place for which they
18are valid.
AB150-ASA, s. 3481t 19Section 3481t. 77.52 (10) of the statutes is repealed.
AB150-ASA, s. 3481u 20Section 3481u. 77.52 (11) (a) of the statutes is renumbered 77.52 (11) and
21amended to read:
AB150-ASA,1197,1722 77.52 (11) If any person fails to comply with any provision of this subchapter
23relating to the sales tax or any rule of the department relating to the sales tax
24adopted under this subchapter, is delinquent in respect to any tax imposed by the
25department or fails timely to file any return or report in respect to any tax under ch.

171, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the
2department upon hearing, after giving the person 10 days' notice in writing
3specifying the time and place of hearing and requiring the person to show cause why
4the permit should not be revoked or suspended, may revoke or suspend any one or
5more of the permits held by the person. The department shall give to the person
6written notice of the suspension or revocation of any of the permits. The notices
7required in this paragraph subsection may be served personally or by mail in the
8manner prescribed for service of notice of a deficiency determination. If the
9department suspends or revokes a permanent permit under this paragraph
10subsection, it may grant a temporary permit that is valid for one month and may then
11grant additional temporary permits if the person pays all amounts owed under this
12chapter for the month for which the previous temporary permit was issued. Persons
13who receive a temporary permit waive the notice requirement under s. 77.61 (2). The
14department shall not issue a new permanent permit after the revocation of a permit
15unless it is satisfied that the former holder of the permit will comply with the
16provisions of this subchapter, the rules of the department relating to the sales tax
17and the provisions relating to other taxes administered by the department.
AB150-ASA, s. 3481v 18Section 3481v. 77.52 (11) (b) of the statutes is repealed.
AB150-ASA, s. 3481w 19Section 3481w. 77.52 (12) of the statutes is amended to read:
AB150-ASA,1198,420 77.52 (12) A person who operates as a seller in this state without a permit or
21after a permit has been suspended, revoked or has expired, unless the person has a
22temporary permit under sub. (11) (a),
and each officer of any corporation, partnership
23member, limited liability company member or other person authorized to act on
24behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
25only by persons actively operating as sellers of tangible personal property or taxable

1services. Any person not so operating shall forthwith surrender that person's permit
2to the department for cancellation. The department may revoke the permit of a
3person found not to be actively operating as a seller of tangible personal property or
4taxable services.
AB150-ASA, s. 3484 5Section 3484. 77.52 (17m) (a) of the statutes is amended to read:
AB150-ASA,1198,86 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
7may apply for a direct pay permit by submitting to the department $5 and a
8completed form that the department prescribes.
AB150-ASA, s. 3484e 9Section 3484e. 77.52 (17m) (b) 7. of the statutes is amended to read:
AB150-ASA,1198,1110 77.52 (17m) (b) 7. The applicant holds a permit under s. 77.52 (7) or is
11registered under s. 77.53 (9)
valid certificate under s. 73.03 (50).
AB150-ASA, s. 3484m 12Section 3484m. 77.53 (1) of the statutes is amended to read:
AB150-ASA,1198,2113 77.53 (1) An Except as provided in sub. (1m), an excise tax is levied and imposed
14on the use or consumption in this state of taxable services under s. 77.52 purchased
15from any retailer, at the rate of 5% of the sales price of those services; on the storage,
16use or other consumption in this state of tangible personal property purchased from
17any retailer, at the rate of 5% of the sales price of that property; and on the storage,
18use or other consumption of tangible personal property manufactured, processed or
19otherwise altered, in or outside this state, by the person who stores, uses or consumes
20it, from material purchased from any retailer, at the rate of 5% of the sales price of
21that material.
AB150-ASA, s. 3484r 22Section 3484r. 77.53 (1m) of the statutes is created to read:
Loading...
Loading...