AB150: Bill Text Engrossed

AB150-engrossed,1201,14 77.22 (2) (intro.) The secretary of revenue shall prescribe the form required under sub. (1). The form shall include an application for a credit under s. 79.10 (5) and shall provide for the submission of the following:

AB150-engrossed, s. 3476 Section 3476. 77.22 (2) (d) of the statutes is amended to read:

AB150-engrossed,1201,19 77.22 (2) (d) If the real estate transferred is not subject to certification under s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4) (c), the reason why it is not so subject or the form prescribed by the department of industry, labor and human relations development under s. 101.122 (6).

AB150-engrossed, s. 3476m Section 3476m. 77.23 of the statutes is amended to read:

AB150-engrossed,1202,2 77.23 Disposition of fees and returns. On or before the 15th day of each month the register shall submit to the county treasurer transfer fees collected together with the returns filed in the office during the preceding month for the treasurer's transmission to the department of revenue under s. 77.24 and shall submit to the county treasurer, or to the city treasurer if the property is located in a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5) that the county register of deeds receives during the preceding month.

AB150-engrossed, s. 3479 Section 3479. 77.265 (4) of the statutes is amended to read:

AB150-engrossed,1202,5 77.265 (4) The department of industry, labor and human relations may use the returns under s. 101.22 106.04.

AB150-engrossed, s. 3481g Section 3481g. 77.52 (7) of the statutes is repealed.

AB150-engrossed, s. 3481m Section 3481m. 77.52 (8) of the statutes is repealed.

AB150-engrossed, s. 3481r Section 3481r. 77.52 (9) of the statutes is repealed and recreated to read:

AB150-engrossed,1202,14 77.52 (9) The department shall issue a permit for each place of operation in this state to any person who requests one and who holds a valid certificate under s. 73.03 (50). Permits under this subsection are not assignable and are valid only for the person who originally obtains them and only at the place of operation designated on them. Holders of permits shall display them prominently at the place for which they are valid.

AB150-engrossed, s. 3481t Section 3481t. 77.52 (10) of the statutes is repealed.

AB150-engrossed, s. 3481u Section 3481u. 77.52 (11) (a) of the statutes is renumbered 77.52 (11) and amended to read:

AB150-engrossed,1203,13 77.52 (11) If any person fails to comply with any provision of this subchapter relating to the sales tax or any rule of the department relating to the sales tax adopted under this subchapter, is delinquent in respect to any tax imposed by the department or fails timely to file any return or report in respect to any tax under ch. 71, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the department upon hearing, after giving the person 10 days' notice in writing specifying the time and place of hearing and requiring the person to show cause why the permit should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person. The department shall give to the person written notice of the suspension or revocation of any of the permits. The notices required in this paragraph subsection may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. If the department suspends or revokes a permanent permit under this paragraph subsection, it may grant a temporary permit that is valid for one month and may then grant additional temporary permits if the person pays all amounts owed under this chapter for the month for which the previous temporary permit was issued. Persons who receive a temporary permit waive the notice requirement under s. 77.61 (2). The department shall not issue a new permanent permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this subchapter, the rules of the department relating to the sales tax and the provisions relating to other taxes administered by the department.

AB150-engrossed, s. 3481v Section 3481v. 77.52 (11) (b) of the statutes is repealed.

AB150-engrossed, s. 3481w Section 3481w. 77.52 (12) of the statutes is amended to read:

AB150-engrossed,1203,25 77.52 (12) A person who operates as a seller in this state without a permit or after a permit has been suspended, revoked or has expired, unless the person has a temporary permit under sub. (11) (a), and each officer of any corporation, partnership member, limited liability company member or other person authorized to act on behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held only by persons actively operating as sellers of tangible personal property or taxable services. Any person not so operating shall forthwith surrender that person's permit to the department for cancellation. The department may revoke the permit of a person found not to be actively operating as a seller of tangible personal property or taxable services.

AB150-engrossed, s. 3484 Section 3484. 77.52 (17m) (a) of the statutes is amended to read:

AB150-engrossed,1204,4 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50) may apply for a direct pay permit by submitting to the department $5 and a completed form that the department prescribes.

AB150-engrossed, s. 3484e Section 3484e. 77.52 (17m) (b) 7. of the statutes is amended to read:

AB150-engrossed,1204,7 77.52 (17m) (b) 7. The applicant holds a permit under s. 77.52 (7) or is registered under s. 77.53 (9) valid certificate under s. 73.03 (50).

AB150-engrossed, s. 3484m Section 3484m. 77.53 (1) of the statutes is amended to read:

AB150-engrossed,1204,17 77.53 (1) An Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the sales price of those services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the sales price of that property; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the sales price of that material.

AB150-engrossed, s. 3484r Section 3484r. 77.53 (1m) of the statutes is created to read:

AB150-engrossed,1204,21 77.53 (1m) For motor vehicles that are used for retention, demonstration or display while held for sale in the regular course of business by a dealer who is licensed under s. 218.01, the base for the tax imposed under sub. (1) is the following:

AB150-engrossed,1205,2 (a) If the motor vehicle is also used by an employe of the dealer, $96 per month, except that beginning in 1997 the department shall annually, as of January 1, adjust the dollar amount under this paragraph to reflect the annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on June 30 of the year before the change.

AB150-engrossed,1205,5 (b) If the motor vehicle is not also used by an employe of the dealer, the lease value as shown in the lease value tables that the internal revenue service prepares to interpret section 61 of the internal revenue code.

AB150-engrossed, s. 3484rm Section 3484rm. 77.53 (9) of the statutes is amended to read:

AB150-engrossed,1205,12 77.53 (9) Every retailer selling tangible personal property or taxable services for storage, use or other consumption in this state shall register with the department obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, and such other information as the department requires.

AB150-engrossed, s. 3484rr Section 3484rr. 77.53 (9m) of the statutes is amended to read:

AB150-engrossed,1205,20 77.53 (9m) Any person who is not otherwise required to collect any tax imposed by this subchapter and who makes sales to persons within this state of tangible personal property or taxable services the use of which is subject to tax under this subchapter may, if the person so elects, register with the department, under such terms and conditions as the department imposes, shall obtain a valid certificate under s. 73.03 (50) and thereby be authorized and required to collect, report and remit to the department the use tax imposed by this subchapter.

AB150-engrossed, s. 3484s Section 3484s. 77.54 (9a) (a) of the statutes is amended to read:

AB150-engrossed,1205,23 77.54 (9a) (a) This state or any agency thereof and the University of Wisconsin Hospitals and Clinics Authority.

AB150-engrossed, s. 3485 Section 3485. 77.54 (24) of the statutes is repealed.

AB150-engrossed, s. 3485c Section 3485c. 77.58 (5) of the statutes is amended to read:

AB150-engrossed,1206,18 77.58 (5) The department, if it deems it necessary to ensure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payments of the amount of taxes for other than quarterly periods. The department may, if satisfied that the revenues will be adequately safeguarded, permit returns and payments of the amount of taxes for other than quarterly periods. Such returns or payments shall be due or payable by the last day of the month next succeeding the end of the reporting or paying period, except that the department may require by written notice to the taxpayer that the returns or payments shall be due or payable by the 20th day of the month next succeeding the end of the reporting or paying period. Any person who discontinues business or whose permit has not been renewed under s. 77.52 (10) or (11) (b) who does not hold a valid permit under s. 77.52 (9) prior to the end of a reporting period shall, within 30 days of after such discontinuance or nonrenewal after the date on which the person ceases to hold a valid permit, file a return and make payment of pay the taxes due from the beginning of such reporting period. If a business is discontinued and a final report thereon has been made covering all payments due or refunds claimed as provided in this section, the account shall be closed, the seller's permit terminated and, notwithstanding any other provisions of this section, no further reports may be required.

AB150-engrossed, s. 3485f Section 3485f. 77.59 (5) of the statutes is amended to read:

AB150-engrossed,1207,2 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person claiming the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 46.255 and 71.93 (3), (6) and (7) and 73.255.

AB150-engrossed, s. 3485L Section 3485L. 77.60 (2) (intro.) of the statutes is amended to read:

AB150-engrossed,1207,13 77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10 late filing fee unless the return was not timely filed because of the death of the person required to file. The fee shall not apply if the department has failed to issue a seller's permit or a use tax registration within 30 days of the receipt of an application for a seller's permit or use tax registration accompanied by the permit fee required established under s. 77.52 (8) 73.03 (50), if the person does not hold a valid certificate under s. 73.03 (50), and either the security required under s. 77.61 (2) or evidence of compliance with s. 77.52 (10) (c). Delinquent sales and use taxes shall bear interest at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

AB150-engrossed, s. 3485o Section 3485o. 77.61 (5) (b) 9. of the statutes is amended to read:

AB150-engrossed,1207,17 77.61 (5) (b) 9. The administrator of the lottery division in the gaming commission department for the purpose of withholding of lottery winnings under s. 565.30 (5).

AB150-engrossed, s. 3485s Section 3485s. 77.71 (2) of the statutes is amended to read:

AB150-engrossed,1208,4 77.71 (2) An excise tax is imposed at the rate of 0.5% of the sales price upon every person storing, using or otherwise consuming in the county tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales price but on the amount under s. 77.53 (1m).

AB150-engrossed, s. 3485v Section 3485v. 77.76 (3) of the statutes is amended to read:

AB150-engrossed,1208,22 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.5% 98.7% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB150-engrossed, s. 3485x Section 3485x. 77.76 (4) of the statutes is amended to read:

AB150-engrossed,1209,2 77.76 (4) There shall be retained by the state 1.5% 1.3% of the taxes collected under this subchapter to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB150-engrossed, s. 3486 Section 3486. 77.82 (2) (intro.) of the statutes is amended to read:

AB150-engrossed,1209,13 77.82 (2) Petition. (intro.) Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership in a single municipality. Each petition shall be submitted on a form provided by the department and shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter, which. The fee shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). Each petition shall include all of the following:

AB150-engrossed, s. 3487 Section 3487. 77.82 (4) of the statutes is amended to read:

AB150-engrossed,1209,23 77.82 (4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under sub. (2), which. The fee shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The petition shall be submitted on a department form and shall contain any additional information required by the department.

AB150-engrossed, s. 3488 Section 3488. 77.82 (4m) (bn) of the statutes is amended to read:

AB150-engrossed,1210,3 77.82 (4m) (bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr).

AB150-engrossed, s. 3488m Section 3488m. 77.84 (2) (c) of the statutes is amended to read:

AB150-engrossed,1210,11 77.84 (2) (c) In 1992 and each 5th year thereafter, the department of revenue shall adjust the amounts under pars. (a) and (b) by multiplying the amount specified by a ratio using as the denominator the department of revenue's estimate of the average statewide tax per acre of property classes under s. 70.32 (2) (b) 4., 1993 stats., s. 70.32 (2) (b) 5., 1993 stats., and s. 70.32 (2) (b) 6., 1993 stats., for 1986 and, as the numerator, the department of revenue's estimate of the average tax per acre for the same classes of property for the year in which the adjustment is made.

AB150-engrossed, s. 3489 Section 3489. 77.85 of the statutes is amended to read:

AB150-engrossed,1210,16 77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.

AB150-engrossed, s. 3490 Section 3490. 77.88 (2) (d) of the statutes is amended to read:

AB150-engrossed,1210,23 77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 fee which shall be credited to deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).

AB150-engrossed, s. 3491 Section 3491. 77.89 (1) of the statutes is amended to read:

AB150-engrossed,1211,4 77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (4) (ar) (5) (bv), shall pay 50% of each payment received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the municipality in which is located the land to which the payment applies.

AB150-engrossed, s. 3492 Section 3492. 77.91 (4) of the statutes is amended to read:

AB150-engrossed,1211,8 77.91 (4) Expenses. The Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (mu).

AB150-engrossed, s. 3493 Section 3493. 77.91 (5) of the statutes is amended to read:

AB150-engrossed,1211,16 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.51. The department shall pay the register of deeds the fee specified under s. 59.57 (1) (a) from the appropriation under s. 20.370 (1) (mu) (cr). If the amount in the appropriation under s. 20.370 (1) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (mu).

AB150-engrossed, s. 3493m Section 3493m. 77.92 (4) of the statutes is amended to read:

AB150-engrossed,1212,3 77.92 (4) "Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL) and (2ds); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.

AB150-engrossed, s. 3494 Section 3494. 77.92 (4r) of the statutes is created to read:

AB150-engrossed,1212,8 77.92 (4r) "Total receipts from all activities" means gross receipts, gross sales, gross dividends, gross interest income, gross rents, gross royalties, the gross sales price from the disposition of capital assets and business assets and all other receipts that are included in gross income under ch. 71.

AB150-engrossed, s. 3495 Section 3495. 77.93 (1) of the statutes is amended to read:

AB150-engrossed,1212,16 77.93 (1) All corporations required to file a return under subch. IV or V of ch. 71 that have at least $4,000 in total receipts from all activities for the taxable year except corporations that are exempt from taxation under s. 71.26 (1) and that have no unrelated business income reportable under s. 71.24 (1m). The surcharge is imposed on the tax-option corporation, not on its shareholders, except that if a tax-option corporation's surcharge is delinquent, its shareholders are jointly and severally liable for it.

AB150-engrossed, s. 3496 Section 3496. 77.93 (4) of the statutes is amended to read:

AB150-engrossed,1212,20 77.93 (4) All insurers that are required to file a return under subch. VII of ch. 71 and that have at least $4,000 in total receipts from all activities for the taxable year.

AB150-engrossed,1212,21 " Section 3496b. 78.005 (13g) of the statutes is created to read:

AB150-engrossed,1212,24 78.005 (13g) "Recreational motorboat" means a motorboat used predominately for entertainment, amusement or recreation by the owner of the motorboat, whether or not it is used incidentally in a trade or business.

AB150-engrossed, s. 3496d Section 3496d. 78.01 (1) of the statutes is amended to read:

AB150-engrossed,1213,13 78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 78.015, as adjusted under s. 78.017, is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except as otherwise provided in this chapter. The motor vehicle fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by this section on each sale of motor vehicle fuel at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of motor vehicle fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the motor vehicle fuel.

AB150-engrossed, s. 3496g Section 3496g. 78.01 (2) (e) of the statutes is amended to read:

AB150-engrossed,1213,18 78.01 (2) (e) Gasoline sold for nonhighway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat or in mobile machinery and equipment and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.

AB150-engrossed, s. 3496j Section 3496j. 78.01 (2m) (f) of the statutes is amended to read:

AB150-engrossed,1213,23 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or a recreational motorboat if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.

AB150-engrossed, s. 3496m Section 3496m. 78.015 (1) of the statutes is amended to read:

AB150-engrossed,1214,5 78.015 (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation without regard to adjustments under s. 78.017 by an the amount obtained by multiplying the amount under sub. (2) by the amount under sub. (3).

AB150-engrossed, s. 3496p Section 3496p. 78.015 (3) of the statutes is repealed.

AB150-engrossed, s. 3496r Section 3496r. 78.017 of the statutes is created to read:

AB150-engrossed,1214,9 78.017 Temporary federal revenue decrease adjustment. (1) Definitions. In this section:

AB150-engrossed,1214,11 (a) "Federal revenue" means the amount available to this state under Title 1 of the federal intermodal surface transportation efficiency act of 1991, as amended.

AB150-engrossed,1214,13 (b) "Federal revenue shortage" means the amount by which federal revenue is less than $351,000,000.