AB150-engrossed,1200,2221
76.28
(1) (em) "Net production of electricity" means the total of electricity
22generated minus the power used to operate the generating plant.
AB150-engrossed,1201,524
76.28
(1) (gm) "Qualified wholesale electric company" means any person that
25owns or operates facilities for the generation and sale of electricity to a public utility,
1as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the
2public, except that "qualified wholesale electric company" does not include any
3person that sells less than 95% of its net production of electricity or that does not own,
4operate or control electric generating facilities that have a total power production
5capacity of at least 50 megawatts.
AB150-engrossed,1201,10
777.05 State contribution. The department of natural resources shall pay
8before June 30 annually to the town treasurer, from the appropriation under s.
920.370
(4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as
10forest croplands under this subchapter.
AB150-engrossed,1201,1412
77.22
(2) (intro.) The secretary of revenue shall prescribe the form required
13under sub. (1). The form shall
include an application for a credit under s. 79.10 (5)
14and shall provide for the submission of the following:
AB150-engrossed,1201,1916
77.22
(2) (d) If the real estate transferred is not subject to certification under
17s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
18(c), the reason why it is not so subject or the form prescribed by the department of
19industry, labor and human relations development under s. 101.122 (6).
AB150-engrossed,1202,2
2177.23 Disposition of fees and returns. On or before the 15th day of each
22month the register shall submit to the county treasurer transfer fees collected
23together with the returns filed in the office during the preceding month for the
24treasurer's transmission to the department of revenue under s. 77.24
and shall
25submit to the county treasurer, or to the city treasurer if the property is located in
1a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
2that the county register of deeds receives during the preceding month.
AB150-engrossed,1202,54
77.265
(4) The department of industry, labor and human relations may use the
5returns under s.
101.22 106.04.
AB150-engrossed,1202,149
77.52
(9) The department shall issue a permit for each place of operation in this
10state to any person who requests one and who holds a valid certificate under s. 73.03
11(50). Permits under this subsection are not assignable and are valid only for the
12person who originally obtains them and only at the place of operation designated on
13them. Holders of permits shall display them prominently at the place for which they
14are valid.
AB150-engrossed,1203,1318
77.52
(11) If any person fails to comply with any provision of this subchapter
19relating to the sales tax or any rule of the department relating to the sales tax
20adopted under this subchapter, is delinquent in respect to any tax imposed by the
21department or fails timely to file any return or report in respect to any tax under ch.
2271, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the
23department upon hearing, after giving the person 10 days' notice in writing
24specifying the time and place of hearing and requiring the person to show cause why
25the permit should not be revoked or suspended, may revoke or suspend any one or
1more of the permits held by the person. The department shall give to the person
2written notice of the suspension or revocation of any of the permits. The notices
3required in this
paragraph subsection may be served personally or by mail in the
4manner prescribed for service of notice of a deficiency determination. If the
5department suspends or revokes a permanent permit under this
paragraph 6subsection, it may grant a temporary permit that is valid for one month and may then
7grant additional temporary permits if the person pays all amounts owed under this
8chapter for the month for which the previous temporary permit was issued. Persons
9who receive a temporary permit waive the notice requirement under s. 77.61 (2). The
10department shall not issue a new permanent permit after the revocation of a permit
11unless it is satisfied that the former holder of the permit will comply with the
12provisions of this subchapter, the rules of the department relating to the sales tax
13and the provisions relating to other taxes administered by the department.
AB150-engrossed,1203,2516
77.52
(12) A person who operates as a seller in this state without a permit or
17after a permit has been suspended, revoked or has expired
, unless the person has a
18temporary permit under sub. (11) (a), and each officer of any corporation, partnership
19member, limited liability company member or other person authorized to act on
20behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
21only by persons actively operating as sellers of tangible personal property or taxable
22services. Any person not so operating shall forthwith surrender that person's permit
23to the department for cancellation. The department may revoke the permit of a
24person found not to be actively operating as a seller of tangible personal property or
25taxable services.
AB150-engrossed,1204,42
77.52
(17m) (a) A person
who holds a valid certificate issued under s. 73.03 (50)
3may apply for a direct pay permit by submitting to the department
$5 and a
4completed form that the department prescribes.
AB150-engrossed,1204,76
77.52
(17m) (b) 7. The applicant holds a
permit under s. 77.52 (7) or is
7registered under s. 77.53 (9) valid certificate under s. 73.03 (50).
AB150-engrossed,1204,179
77.53
(1) An Except as provided in sub. (1m), an excise tax is levied and imposed
10on the use or consumption in this state of taxable services under s. 77.52 purchased
11from any retailer, at the rate of 5% of the sales price of those services; on the storage,
12use or other consumption in this state of tangible personal property purchased from
13any retailer, at the rate of 5% of the sales price of that property; and on the storage,
14use or other consumption of tangible personal property manufactured, processed or
15otherwise altered, in or outside this state, by the person who stores, uses or consumes
16it, from material purchased from any retailer, at the rate of 5% of the sales price of
17that material.
AB150-engrossed,1204,2119
77.53
(1m) For motor vehicles that are used for retention, demonstration or
20display while held for sale in the regular course of business by a dealer who is
21licensed under s. 218.01, the base for the tax imposed under sub. (1) is the following:
AB150-engrossed,1205,222
(a) If the motor vehicle is also used by an employe of the dealer, $96 per month,
23except that beginning in 1997 the department shall annually, as of January 1, adjust
24the dollar amount under this paragraph to reflect the annual percentage change in
25the U.S. consumer price index for all urban consumers, U.S. city average, as
1determined by the U.S. department of labor, for the 12 months ending on June 30 of
2the year before the change.
AB150-engrossed,1205,53
(b) If the motor vehicle is not also used by an employe of the dealer, the lease
4value as shown in the lease value tables that the internal revenue service prepares
5to interpret section
61 of the internal revenue code.
AB150-engrossed,1205,127
77.53
(9) Every retailer selling tangible personal property or taxable services
8for storage, use or other consumption in this state shall
register with the department 9obtain a certificate under s. 73.03 (50) and give the name and address of all agents
10operating in this state, the location of all distribution or sales houses or offices or
11other places of business in this state, and such other information as the department
12requires.
AB150-engrossed,1205,2014
77.53
(9m) Any person who is not otherwise required to collect any tax imposed
15by this subchapter and who makes sales to persons within this state of tangible
16personal property or taxable services the use of which is subject to tax under this
17subchapter
may, if the person so elects, register with the department, under such
18terms and conditions as the department imposes, shall obtain a valid certificate
19under s. 73.03 (50) and thereby be authorized and required to collect, report and
20remit to the department the use tax imposed by this subchapter.
AB150-engrossed,1205,2322
77.54
(9a) (a) This state or any agency thereof
and the University of Wisconsin
23Hospitals and Clinics Authority.
AB150-engrossed,1206,18
177.58
(5) The department, if it deems it necessary to ensure payment to or
2facilitate the collection by the state of the amount of taxes, may require returns and
3payments of the amount of taxes for other than quarterly periods. The department
4may, if satisfied that the revenues will be adequately safeguarded, permit returns
5and payments of the amount of taxes for other than quarterly periods. Such returns
6or payments shall be due or payable by the last day of the month next succeeding the
7end of the reporting or paying period, except that the department may require by
8written notice to the taxpayer that the returns or payments shall be due or payable
9by the 20th day of the month next succeeding the end of the reporting or paying
10period. Any person who discontinues business or
whose permit has not been renewed
11under s. 77.52 (10) or (11) (b) who does not hold a valid permit under s. 77.52 (9) prior
12to the end of a reporting period shall, within 30 days
of after such discontinuance
13or
nonrenewal after the date on which the person ceases to hold a valid permit, file
14a return and
make payment of pay the taxes due from the beginning of such reporting
15period. If a business is discontinued and a final report thereon has been made
16covering all payments due or refunds claimed as provided in this section, the account
17shall be closed, the seller's permit terminated and, notwithstanding any other
18provisions of this section, no further reports may be required.
AB150-engrossed,1207,220
77.59
(5) The department may offset the amount of any refund for a period,
21together with interest on the refund, against deficiencies for another period, and
22against penalties and interest on the deficiencies, or against any amount of whatever
23kind, due and owing on the books of the department from the person claiming the
24refund. If the refund is to be paid to a buyer, the department may also set off amounts
25in the manner in which it sets off income tax and franchise tax refunds under s. 71.93
1and may set off amounts for child support or maintenance or both in the manner in
2which it sets off income taxes under ss.
46.255 and 71.93 (3), (6) and (7)
and 73.255.
AB150-engrossed,1207,134
77.60
(2) (intro.) Delinquent sales and use tax returns shall be subject to a $10
5late filing fee unless the return was not timely filed because of the death of the person
6required to file. The fee shall not apply if the department has failed to issue a seller's
7permit or a use tax registration within 30 days of the receipt of an application for a
8seller's permit or use tax registration accompanied by the
permit fee
required 9established under s.
77.52 (8) 73.03 (50), if the person does not hold a valid certificate
10under s. 73.03 (50), and
either the security required under s. 77.61 (2)
or evidence of
11compliance with s. 77.52 (10) (c). Delinquent sales and use taxes shall bear interest
12at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall
13become delinquent if not paid:
AB150-engrossed,1207,1715
77.61
(5) (b) 9. The administrator of the lottery division in the
gaming
16commission department for the purpose of withholding of lottery winnings under s.
17565.30 (5).
AB150-engrossed,1208,419
77.71
(2) An excise tax is imposed at the rate of 0.5% of the sales price upon
20every person storing, using or otherwise consuming in the county tangible personal
21property or services if the property or service is subject to the state use tax under s.
2277.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been
23paid relieves the buyer of liability for the tax under this subsection and except that
24if the buyer has paid a similar local tax in another state on a purchase of the same
25property or services that tax shall be credited against the tax under this subsection
1and except that for motor vehicles that are used for retention, demonstration or
2display while held for sale in the regular course of business by a dealer the tax under
3this subsection is imposed not on the sales price but on the amount under s. 77.53
4(1m).
AB150-engrossed,1208,226
77.76
(3) From the appropriation under s. 20.835 (4) (g) the department shall
7distribute
98.5% 98.7% of the county taxes reported for each enacting county, minus
8the county portion of the retailers' discounts, to the county and shall indicate the
9taxes reported by each taxpayer, no later than the end of the 3rd month following the
10end of the calendar quarter in which such amounts were reported. In this subsection,
11the "county portion of the retailers' discount" is the amount determined by
12multiplying the total retailers' discount by a fraction the numerator of which is the
13gross county sales and use taxes payable and the denominator of which is the sum
14of the gross state and county sales and use taxes payable. The county taxes
15distributed shall be increased or decreased to reflect subsequent refunds, audit
16adjustments and all other adjustments of the county taxes previously distributed.
17Interest paid on refunds of county sales and use taxes shall be paid from the
18appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
19(a). The county may retain the amount it receives or it may distribute all or a portion
20of the amount it receives to the towns, villages, cities and school districts in the
21county. Any county receiving a report under this subsection is subject to the duties
22of confidentiality to which the department of revenue is subject under s. 77.61 (5).
AB150-engrossed,1209,224
77.76
(4) There shall be retained by the state
1.5% 1.3% of the taxes collected
25under this subchapter to cover costs incurred by the state in administering, enforcing
1and collecting the tax. All interest and penalties collected shall be deposited and
2retained by this state in the general fund.
AB150-engrossed,1209,134
77.82
(2) Petition. (intro.)
Any owner of land may petition the department to
5designate any eligible parcel of land as managed forest land. A petition may include
6any number of eligible parcels under the same ownership in a single municipality.
7Each petition shall be submitted on a form provided by the department and shall be
8accompanied by a nonrefundable $10 application fee unless a different amount of the
9fee is established by the department by rule at an amount equal to the average
10expense to the department of recording an order issued under this subchapter
,
11which. The fee shall be
credited to
deposited in the conservation fund
and credited
12to the appropriation under s. 20.370 (1) (cr). Each petition shall include all of the
13following:
AB150-engrossed,1209,2315
77.82
(4) Additions to managed forest land. An owner may petition the
16department to designate as managed forest land an additional parcel of land in the
17same municipality if the additional parcel is at least 3 acres in size and is contiguous
18to any of the owner's designated land. The petition shall be accompanied by a
19nonrefundable $10 application fee unless a different amount of the fee is established
20in the same manner as the fee under sub. (2)
, which. The fee shall be
credited to 21deposited in the conservation fund
and credited to the appropriation under s. 20.370
22(1) (cr). The petition shall be submitted on a department form and shall contain any
23additional information required by the department.
AB150-engrossed,1210,3
177.82
(4m) (bn) A petition under this subsection shall be accompanied by a
2nonrefundable $100 application fee which shall be
credited to deposited in the
3conservation fund
and credited to the appropriation under s. 20.370 (1) (cr).
AB150-engrossed,1210,115
77.84
(2) (c) In 1992 and each 5th year thereafter, the department of revenue
6shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified
7by a ratio using as the denominator the department of revenue's estimate of the
8average statewide tax per acre of property classes under s. 70.32 (2) (b) 4.,
1993 stats.,
9s. 70.32 (2) (b) 5.
, 1993 stats., and s. 70.32 (2) (b) 6.
, 1993 stats., for 1986 and, as the
10numerator, the department of revenue's estimate of the average tax per acre for the
11same classes of property for the year in which the adjustment is made.
AB150-engrossed,1210,16
1377.85 State contribution. The department shall pay before June 30 annually
14the municipal treasurer, from the appropriation under s. 20.370
(4) (ar) (5) (bv), 20
15cents for each acre of land in the municipality that is designated as managed forest
16land under this subchapter.
AB150-engrossed,1210,2318
77.88
(2) (d) Within 10 days after a transfer of ownership, the former owner
19shall, on a form provided by the department, file with the department a report of the
20transfer signed by the former owner and the transferee. The report shall be
21accompanied by a $20 fee which shall be
credited to
deposited in the conservation
22fund
and credited to the appropriation under s. 20.370 (1) (cr). The department shall
23immediately notify each person entitled to notice under s. 77.82 (8).
AB150-engrossed,1211,4
177.89
(1) Payment to municipalities. By June 30 of each year, the department,
2from the appropriation under s. 20.370
(4) (ar) (5) (bv), shall pay 50% of each payment
3received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the
4municipality in which is located the land to which the payment applies.
AB150-engrossed,1211,86
77.91
(4) Expenses. The
Except as provided in sub. (5), the department's
7expenses for the administration of this subchapter shall be paid from the
8appropriation under s. 20.370 (1) (mu).
AB150-engrossed,1211,1610
77.91
(5) Recording. Each register of deeds who receives notice of an order
11under this subchapter shall record the action as provided under s. 59.51. The
12department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from
13the appropriation under s. 20.370 (1)
(mu) (cr). If the amount in the appropriation
14under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount
15required under this subsection in that fiscal year, the department shall pay the
16balance from the appropriation under s. 20.370 (1) (mu).
AB150-engrossed,1212,318
77.92
(4) "Net business income", with respect to a partnership or limited
19liability company, means taxable income as calculated under section
703 of the
20internal revenue code; plus the items of income and gain under section
702 of the
21internal revenue code; minus the items of loss and deduction under section
702 of the
22internal revenue code; plus payments treated as not made to partners under section
23707 (a) of the internal revenue code; plus the credits claimed under s. 71.07
(2dd),
24(2de), (2di), (2dj), (2dL) and (2ds); but excluding income, gain, loss and deductions
25from farming. "Net business income", with respect to a natural person, estate or
1trust, means profit from a trade or business for federal income tax purposes and
2includes net income derived as an employe as defined in section
3121 (d) (3) of the
3internal revenue code.
AB150-engrossed,1212,85
77.92
(4r) "Total receipts from all activities" means gross receipts, gross sales,
6gross dividends, gross interest income, gross rents, gross royalties, the gross sales
7price from the disposition of capital assets and business assets and all other receipts
8that are included in gross income under ch. 71.
AB150-engrossed,1212,1610
77.93
(1) All corporations required to file a return under subch. IV or V of ch.
1171
that have at least $4,000 in total receipts from all activities for the taxable year
12except corporations that are exempt from taxation under s. 71.26 (1) and that have
13no unrelated business income reportable under s. 71.24 (1m). The surcharge is
14imposed on the tax-option corporation, not on its shareholders, except that if a
15tax-option corporation's surcharge is delinquent, its shareholders are jointly and
16severally liable for it.
AB150-engrossed,1212,2018
77.93
(4) All insurers that are required to file a return under subch. VII of ch.
1971
and that have at least $4,000 in total receipts from all activities for the taxable
20year.
AB150-engrossed,1212,2422
78.005
(13g) "Recreational motorboat" means a motorboat used predominately
23for entertainment, amusement or recreation by the owner of the motorboat, whether
24or not it is used incidentally in a trade or business.
AB150-engrossed,1213,13
178.01
(1) Imposition of tax and by whom paid. An excise tax at the rate
2determined under s. 78.015
, as adjusted under s. 78.017, is imposed on all motor
3vehicle fuel received by a supplier for sale in this state, for sale for export to this state
4or for export to this state except as otherwise provided in this chapter. The motor
5vehicle fuel tax is to be computed and paid as provided in this chapter. Except as
6otherwise provided in this chapter, a person who receives motor vehicle fuel under
7s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and
8the purchaser shall pay to the person who receives the motor vehicle fuel under s.
978.07, the tax imposed by this section on each sale of motor vehicle fuel at the time
10of the sale, irrespective of whether the sale is for cash or on credit. In each
11subsequent sale or distribution of motor vehicle fuel on which the tax has been
12collected as provided in this subsection, the tax collected shall be added to the selling
13price so that the tax is paid ultimately by the user of the motor vehicle fuel.
AB150-engrossed,1213,1815
78.01
(2) (e) Gasoline sold for nonhighway use
other than use in a snowmobile,
16an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or
17a recreational motorboat or in mobile machinery and equipment and delivered
18directly into the consumer's storage tank in an amount of not less than 100 gallons.
AB150-engrossed,1213,2320
78.01
(2m) (f) It is sold for off-highway use
other than use in a snowmobile, an
21all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a
22recreational motorboat if no claim for a refund for the tax on the diesel fuel may be
23made under s. 78.75 (1m) (a) 3.