AB100-ASA1-AA1,177,719
77.51
(21m) "Telecommunications services" means sending messages and
20information transmitted through the use of local, toll and wide-area telephone
21service; channel services; telegraph services; teletypewriter; computer exchange
22services; cellular mobile telecommunications service; specialized mobile radio;
23stationary two-way radio; paging service; or any other form of mobile and portable
24one-way or two-way communications; or any other transmission of messages or
1information by electronic or similar means between or among points by wire, cable,
2fiber optics, laser, microwave, radio, satellite or similar facilities.
3"Telecommunications services" does not include sending collect telecommunications
4that are received outside of the state.
In this subsection, "computer exchange
5services" does not include providing access to or use of the internet. In this
6subsection, "internet" means interconnecting networks that are connected to
7network access points by telecommunications services.".
AB100-ASA1-AA1,178,510
77.52
(2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
11motel operators and other persons furnishing accommodations that are available to
12the public, irrespective of whether membership is required for use of the
13accommodations,
not including the furnishing of rooms or lodging through the sale
14of a time-share property, as defined in s. 707.02 (32)
, if the use of the rooms or lodging
15is not fixed at the time of sale as to the starting day or the lodging unit. In this
16subdivision, "transient" means any person residing for a continuous period of less
17than one month in a hotel, motel or other furnished accommodations available to the
18public. In this subdivision, "hotel" or "motel" means a building or group of buildings
19in which the public may obtain accommodations for a consideration, including,
20without limitation, such establishments as inns, motels, tourist homes, tourist
21houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
22resort lodges and cabins and any other building or group of buildings in which
23accommodations are available to the public, except accommodations, including
24mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
1than one month and accommodations furnished by any hospitals, sanatoriums, or
2nursing homes, or by corporations or associations organized and operated
3exclusively for religious, charitable or educational purposes provided that no part of
4the net earnings of such corporations and associations inures to the benefit of any
5private shareholder or individual.".
AB100-ASA1-AA1,178,2210
77.52
(7) Every person desiring to operate as a seller within this state who
11holds a valid certificate under s. 73.03 (50) shall file with the department an
12application for a permit for each place of operations. Every application for a permit
13shall be made upon a form prescribed by the department and shall set forth the name
14under which the applicant intends to operate, the location of the applicant's place of
15operations, and the other information that the department requires. The application
16shall be signed by the owner if a sole proprietor; in the case of sellers other than sole
17proprietors, the application shall be signed by the person authorized to act on behalf
18of such sellers. A nonprofit organization that has gross receipts taxable under s.
1977.54 (7m) shall obtain a seller's permit and pay taxes under this subchapter on all
20taxable gross receipts received after it is required to obtain that permit. If that
21organization becomes eligible later for the exemption under s. 77.54 (7m) except for
22its possession of a seller's permit, it may surrender that permit.
AB100-ASA1-AA1,179,6
177.52
(9) After compliance with sub. (7) and s. 77.61 (2) by the applicant, the
2department shall grant and issue to each applicant a separate permit for each place
3of operations within the state. A permit is not assignable and is valid only for the
4person in whose name it is issued and for the transaction of operations at the place
5designated in it. It shall at all times be conspicuously displayed at the place for which
6it was issued.
AB100-ASA1-AA1,179,178
77.52
(12) A person who operates as a seller in this state without a permit or
9after a permit has been suspended
, or revoked or has expired
, unless the person has
10a temporary permit under sub. (11), and each officer of any corporation, partnership
11member, limited liability company member or other person authorized to act on
12behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
13only by persons actively operating as sellers of tangible personal property or taxable
14services. Any person not so operating shall forthwith surrender that person's permit
15to the department for cancellation. The department may revoke the permit of a
16person found not to be actively operating as a seller of tangible personal property or
17taxable services.".
AB100-ASA1-AA1,179,2120
77.52
(17m) (b) 7. The applicant holds a
valid certificate under s. 73.03 (50) 21permit under sub. (9) or is registered under s. 77.53 (9).".
AB100-ASA1-AA1,180,8
177.525 Reduction to prevent double taxation. Any person who is subject
2to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in
3this state and who has paid a similar tax on the same services to another state may
4reduce the amount of the tax remitted to this state by an amount equal to the similar
5tax properly paid to another state on those services or by the amount due this state
6on those services, whichever is less. That person shall refund proportionally to the
7persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to
8the amounts not remitted.".
AB100-ASA1-AA1,180,11
10"
Section 2392mm. 77.53 (9) of the statutes, as affected by 1997 Wisconsin Act
11.... (this act), is amended to read:
AB100-ASA1-AA1,180,1812
77.53
(9) Every retailer selling tangible personal property or taxable services
13for storage, use or other consumption in this state shall
register with the department
14and obtain a certificate under s. 73.03 (50) and give the name and address of all
15agents operating in this state, the location of all distribution or sales houses or offices
16or other places of business in this state, the standard industrial code classification
17of each place of business in this state and
such
the other information
as that the
18department requires.
AB100-ASA1-AA1,181,220
77.53
(9m) Any person who is not otherwise required to collect any tax imposed
21by this subchapter and who makes sales to persons within this state of tangible
22personal property or taxable services the use of which is subject to tax under this
23subchapter
may register with the department under the terms and conditions that
24the department imposes and shall obtain a valid certificate under s. 73.03 (50) and
1thereby be authorized and required to collect, report and remit to the department the
2use tax imposed by this subchapter.".
AB100-ASA1-AA1,181,105
77.53
(9) Every retailer selling tangible personal property or taxable services
6for storage, use or other consumption in this state shall obtain a certificate under s.
773.03 (50) and give the name and address of all agents operating in this state, the
8location of all distribution or sales houses or offices or other places of business in this
9state,
the standard industrial code classification of each place of business in this
10state and such other information as the department requires.".
AB100-ASA1-AA1,181,1713
77.54
(9m) The gross receipts from sales of food, food products and beverages,
14as described in sub. (20) except that sub. (20) (b) 4. does not apply, by means of a
15vending machine, as defined in s. 139.98 (2), and the storage, use or other
16consumption of food, food products or beverages by the owner of a vending machine
17in connection with the sale of food or beverages by means of a vending machine.".
AB100-ASA1-AA1,181,23
18639. Page 1088, line 25: delete the material beginning with "
if" and ending
19with "
members" on page 1089, line 2, and substitute "
to an undergraduate student,
20a graduate student or a student enrolled in a professional school if the student is
21enrolled for credit at that institution and if the goods are consumed by that student
22and meals, food, food products or beverages furnished to a national football league
23team under a contract or agreement entered into on or before January 1, 1998".
AB100-ASA1-AA1,182,62
77.54
(30) (d) In this subsection "residential use" means use in a structure or
3portion of a structure which is a person's permanent residence, but does not include
4use in transient accommodations, as specified in s. 77.52 (2) (a) 1.
,; time-share
5property, as defined in s. 707.02 (32); motor homes
,
; or travel trailers or other
6recreational vehicles.".
AB100-ASA1-AA1,182,119
77.54
(44) The gross receipts from the sale of and the storage, use or other
10consumption of materials, supplies and fuel used in the maintenance of railroad
11tracks.".
AB100-ASA1-AA1,182,21
20"
(2) Either a county or a municipality within that county, but not both, may
21impose a tax under sub. (1).".
AB100-ASA1-AA1,183,4
1"
(3m) The department of revenue may promulgate rules interpreting the
2classifications under s. 77.994 (1) and specifying means of determining the
3classifications of business. If there is a dispute whether a business is in one of the
4classifications under s. 77.994 (1), the department of revenue's decision is final.".
AB100-ASA1-AA1,183,9
6651. Page 1098, line 9: delete that line and substitute "distribute 97% of the
7taxes under this subchapter reported, for periods beginning before January 1, 2000,
8for each municipality or county that has imposed the tax; and 98.7% of the taxes
9reported, for periods beginning on or after January 1, 2000, for each municipality".
AB100-ASA1-AA1,183,24
12653. Page 1099, line 16: after "(9a)." insert "In this section, "limousine" means
13a passenger automobile that has a capacity of 10 or fewer persons, excluding the
14driver; that has a minimum of 5 seats behind the driver; that is operated for hire on
15an hourly basis under a prearranged contract for the transportation of passengers
16on public roads and highways along a route under the control of the person who hires
17the vehicle and not over a defined regular route; but "limousine" does not include
18taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting
19school children or teachers, vehicles owned and operated without charge or
20remuneration by a business entity for its own purposes, vehicles used in carpools or
21vanpools, public agency vehicles that are not operated as a commercial venture,
22vehicles operated as part of the employment transit assistance program under s.
23106.26, ambulances or any vehicle that is used exclusively in the business of funeral
24directing.".
AB100-ASA1-AA1,184,53
78.005
(13b) "Pay" means mail or deliver funds to the department or, if the
4department prescribes another method of payment or another destination, use that
5other method or submit to that other destination.".
AB100-ASA1-AA1,184,1913
78.10
(1) Application. Application for a license to receive motor vehicle fuel
14under s. 78.07 shall be made upon a form prepared and furnished by the department
15and, in the case of a supplier, the form shall be accompanied by a copy of the
16applicant's license under
26 USC 4101. The application shall be subscribed by the
17applicant and shall contain the information that the department reasonably
18requires for the administration of this subchapter. Only a person who holds a valid
19certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA1,185,221
78.10
(2) Investigation. The department shall investigate each applicant
22under sub. (1). No license shall be issued if the department deems that the applicant
23does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
24faith, the applicant is not the real party in interest and the license of the real party
1in interest has been revoked for cause, or other reasonable cause for nonissuance
2exists.
AB100-ASA1-AA1,185,64
78.10
(3) Hearing. Before refusing to issue a license, the department shall
5grant the applicant a hearing, of which the applicant shall be given at least 5 days'
6written notice.
AB100-ASA1-AA1,185,98
78.10
(4) Issue. If the application and the bond under s. 78.11, if that bond is
9required, are approved, the department shall issue a license.".
AB100-ASA1-AA1,185,21
2078.405 Annual adjustment of the tax rate. (1) Before April 1, the
21department annually shall calculate the rate for the tax under s. 78.40 as follows:
AB100-ASA1-AA1,185,2322
(a) Determine the standard number of British thermal units per gallon
23generated by gasoline.
AB100-ASA1-AA1,186,2
1(b) Determine the standard number of British thermal units per gallon
2generated by each kind of alternate fuel that is sold in this state.
AB100-ASA1-AA1,186,43
(c) For each kind of alternate fuel sold in this state, divide the result under par.
4(b) by the result under par. (a).
AB100-ASA1-AA1,186,75
(d) For each kind of alternate fuel sold in this state, multiply the result under
6par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for
7the current year under s. 78.015.
AB100-ASA1-AA1,186,9
8(2) The rates determined under sub. (1) are effective on the April 1 after they
9are calculated.".
AB100-ASA1-AA1,186,20
1378.47 Alternate fuels license. No person may act as an alternate fuels dealer
14in this state unless the person holds a valid alternate fuels license issued by the
15department
and a valid certificate under s. 73.03 (50). Except for alternate fuel
16which is delivered by an alternate fuels dealer into a fuel supply tank of any motor
17vehicle in this state, no person may use an alternate fuel in this state unless the
18person holds a valid alternate fuel license issued by the department or unless the
19alternate fuel has been delivered by a supplier who is authorized under s. 78.40 (1)
20to report and pay the tax on behalf of the user or retailer.
AB100-ASA1-AA1,187,222
78.48
(1) Application. Application for an alternate fuels license shall be made
23upon a form prepared and furnished by the department. It shall be subscribed by the
24applicant and shall contain the information that the department reasonably
1requires for the administration of this subchapter. Only a person who holds a valid
2certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA1,187,94
78.48
(2) Investigation. The department shall investigate each applicant
5under sub. (1). No license may be issued if the department deems that the applicant
6does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
7faith, the applicant is not the real party in interest and the license of the real party
8in interest has been revoked for cause, or other reasonable cause for nonissuance
9exists.
