AB100-ASA1-AA8,228,2419
77.52
(9) After compliance with sub. (7) and s. 77.61 (2) by the applicant, the
20department shall grant and issue to each applicant a separate permit for each place
21of operations within the state. A permit is not assignable and is valid only for the
22person in whose name it is issued and for the transaction of operations at the place
23designated in it. It shall at all times be conspicuously displayed at the place for which
24it was issued.
AB100-ASA1-AA8,229,112
77.52
(12) A person who operates as a seller in this state without a permit or
3after a permit has been suspended
, or revoked or has expired
, unless the person has
4a temporary permit under sub. (11), and each officer of any corporation, partnership
5member, limited liability company member or other person authorized to act on
6behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
7only by persons actively operating as sellers of tangible personal property or taxable
8services. Any person not so operating shall forthwith surrender that person's permit
9to the department for cancellation. The department may revoke the permit of a
10person found not to be actively operating as a seller of tangible personal property or
11taxable services.".
AB100-ASA1-AA8,229,1514
77.52
(17m) (b) 7. The applicant holds a
valid certificate under s. 73.03 (50) 15permit under sub. (9) or is registered under s. 77.53 (9).".
AB100-ASA1-AA8,230,2
1877.525 Reduction to prevent double taxation. Any person who is subject
19to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in
20this state and who has paid a similar tax on the same services to another state may
21reduce the amount of the tax remitted to this state by an amount equal to the similar
22tax properly paid to another state on those services or by the amount due this state
23on those services, whichever is less. That person shall refund proportionally to the
1persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to
2the amounts not remitted.".
AB100-ASA1-AA8,230,5
4"
Section 2392mm. 77.53 (9) of the statutes, as affected by 1997 Wisconsin Act
5.... (this act), is amended to read:
AB100-ASA1-AA8,230,126
77.53
(9) Every retailer selling tangible personal property or taxable services
7for storage, use or other consumption in this state shall
register with the department
8and obtain a certificate under s. 73.03 (50) and give the name and address of all
9agents operating in this state, the location of all distribution or sales houses or offices
10or other places of business in this state, the standard industrial code classification
11of each place of business in this state and
such
the other information
as that the
12department requires.
AB100-ASA1-AA8,230,2014
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 register with the department under the terms and conditions that
18the department imposes and shall obtain a valid certificate under s. 73.03 (50) and
19thereby be authorized and required to collect, report and remit to the department the
20use tax imposed by this subchapter.".
AB100-ASA1-AA8,231,423
77.53
(9) Every retailer selling tangible personal property or taxable services
24for storage, use or other consumption in this state shall obtain a certificate under s.
173.03 (50) and give the name and address of all agents operating in this state, the
2location of all distribution or sales houses or offices or other places of business in this
3state,
the standard industrial code classification of each place of business in this
4state and such other information as the department requires.".
AB100-ASA1-AA8,231,10
5836. Page 1088, line 25: delete the material beginning with "
if" and ending
6with "
members" on page 1089, line 2, and substitute "
to an undergraduate student,
7a graduate student or a student enrolled in a professional school if the student is
8enrolled for credit at that institution and if the goods are consumed by that student
9and meals, food, food products or beverages furnished to a national football league
10team under a contract or agreement entered into on or before January 1, 1998".
AB100-ASA1-AA8,231,1713
77.54
(30) (d) In this subsection "residential use" means use in a structure or
14portion of a structure which is a person's permanent residence, but does not include
15use in transient accommodations, as specified in s. 77.52 (2) (a) 1.
,; time-share
16property, as defined in s. 707.02 (32); motor homes
,
; or travel trailers or other
17recreational vehicles.".
AB100-ASA1-AA8,231,2220
77.54
(44) The gross receipts from the sale of and the storage, use or other
21consumption of materials, supplies and fuel used in the maintenance of railroad
22tracks.".
AB100-ASA1-AA8,232,8
7"
(2) Either a county or a municipality within that county, but not both, may
8impose a tax under sub. (1).".
AB100-ASA1-AA8,232,14
11"
(3m) The department of revenue may promulgate rules interpreting the
12classifications under s. 77.994 (1) and specifying means of determining the
13classifications of business. If there is a dispute whether a business is in one of the
14classifications under s. 77.994 (1), the department of revenue's decision is final.".
AB100-ASA1-AA8,232,19
16848. Page 1098, line 9: delete that line and substitute "distribute 97% of the
17taxes under this subchapter reported, for periods beginning before January 1, 2000,
18for each municipality or county that has imposed the tax; and 98.7% of the taxes
19reported, for periods beginning on or after January 1, 2000, for each municipality".
AB100-ASA1-AA8,233,11
22850. Page 1099, line 16: after "(9a)." insert "In this section, "limousine" means
23a passenger automobile that has a capacity of 10 or fewer persons, excluding the
1driver; that has a minimum of 5 seats behind the driver; that is operated for hire on
2an hourly basis under a prearranged contract for the transportation of passengers
3on public roads and highways along a route under the control of the person who hires
4the vehicle and not over a defined regular route; but "limousine" does not include
5taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting
6school children or teachers, vehicles owned and operated without charge or
7remuneration by a business entity for its own purposes, vehicles used in carpools or
8vanpools, public agency vehicles that are not operated as a commercial venture,
9vehicles operated as part of the employment transit assistance program under s.
10106.26, ambulances or any vehicle that is used exclusively in the business of funeral
11directing.".
AB100-ASA1-AA8,233,20
16"(b) Whenever the department of revenue receives a notice from the
17department of natural resources under s. 292.65 (3) (cm) 2., the department of
18revenue shall deposit 50% of the revenue that it collects under this subchapter in the
19fund under s. 25.46 until the total amount deposited in the fund under s. 25.46 equals
20the total amount stated in all notices under s. 292.65 (3) (cm) 2.".
AB100-ASA1-AA8,234,3
178.005
(13b) "Pay" means mail or deliver funds to the department or, if the
2department prescribes another method of payment or another destination, use that
3other method or submit to that other destination.".
AB100-ASA1-AA8,234,107
78.015
(1) Before April 1 the department shall recompute and publish the rate
8for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated
9by multiplying the rate in effect at the time of the calculation by
an the amount
10obtained
by multiplying the amount under sub. (2)
by the amount under sub. (3).
AB100-ASA1-AA8,234,2115
78.10
(1) Application. Application for a license to receive motor vehicle fuel
16under s. 78.07 shall be made upon a form prepared and furnished by the department
17and, in the case of a supplier, the form shall be accompanied by a copy of the
18applicant's license under
26 USC 4101. The application shall be subscribed by the
19applicant and shall contain the information that the department reasonably
20requires for the administration of this subchapter. Only a person who holds a valid
21certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA8,235,423
78.10
(2) Investigation. The department shall investigate each applicant
24under sub. (1). No license shall be issued if the department deems that the applicant
1does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
2faith, the applicant is not the real party in interest and the license of the real party
3in interest has been revoked for cause, or other reasonable cause for nonissuance
4exists.
AB100-ASA1-AA8,235,86
78.10
(3) Hearing. Before refusing to issue a license, the department shall
7grant the applicant a hearing, of which the applicant shall be given at least 5 days'
8written notice.
AB100-ASA1-AA8,235,1110
78.10
(4) Issue. If the application and the bond under s. 78.11, if that bond is
11required, are approved, the department shall issue a license.".
AB100-ASA1-AA8,235,20
1978.405 Annual adjustment of the tax rate. (1) Before April 1, the
20department annually shall calculate the rate for the tax under s. 78.40 as follows:
AB100-ASA1-AA8,235,2221
(a) Determine the standard number of British thermal units per gallon
22generated by gasoline.
AB100-ASA1-AA8,235,2423
(b) Determine the standard number of British thermal units per gallon
24generated by each kind of alternate fuel that is sold in this state.
AB100-ASA1-AA8,236,2
1(c) For each kind of alternate fuel sold in this state, divide the result under par.
2(b) by the result under par. (a).
AB100-ASA1-AA8,236,53
(d) For each kind of alternate fuel sold in this state, multiply the result under
4par. (c), expressed as a decimal, by the rate for the tax under s. 78.01 as adjusted for
5the current year under s. 78.015.
AB100-ASA1-AA8,236,7
6(2) The rates determined under sub. (1) are effective on the April 1 after they
7are calculated.".
AB100-ASA1-AA8,236,18
1178.47 Alternate fuels license. No person may act as an alternate fuels dealer
12in this state unless the person holds a valid alternate fuels license issued by the
13department
and a valid certificate under s. 73.03 (50). Except for alternate fuel
14which is delivered by an alternate fuels dealer into a fuel supply tank of any motor
15vehicle in this state, no person may use an alternate fuel in this state unless the
16person holds a valid alternate fuel license issued by the department or unless the
17alternate fuel has been delivered by a supplier who is authorized under s. 78.40 (1)
18to report and pay the tax on behalf of the user or retailer.
AB100-ASA1-AA8,236,2420
78.48
(1) Application. Application for an alternate fuels license shall be made
21upon a form prepared and furnished by the department. It shall be subscribed by the
22applicant and shall contain the information that the department reasonably
23requires for the administration of this subchapter. Only a person who holds a valid
24certificate under s. 73.03 (50) may apply for a license under this subsection.
AB100-ASA1-AA8,237,72
78.48
(2) Investigation. The department shall investigate each applicant
3under sub. (1). No license may be issued if the department deems that the applicant
4does not hold a valid certificate under s. 73.03 (50), the application is not filed in good
5faith, the applicant is not the real party in interest and the license of the real party
6in interest has been revoked for cause, or other reasonable cause for nonissuance
7exists.
AB100-ASA1-AA8,237,119
78.48
(3) Hearing. Before refusing to issue a license, the department shall
10grant the applicant a hearing, of which the applicant shall be given at least 5 days'
11written notice.
AB100-ASA1-AA8,237,1513
78.48
(4) Issue. If the application and the bond under sub. (9), if that bond is
14required, are approved, the department shall issue a license in as many copies as the
15licensee has places of business for which an alternate fuels license is required.".
AB100-ASA1-AA8,237,2218
78.49
(1) (b) The department may allow alternate fuels licensees whose tax
19liability is less than $500 per quarter to file on a quarterly basis. Quarterly reports
20shall be
mailed filed on or before the last day of the next month following the end of
21each calendar quarter. The report shall contain the declaration, subscription and
22information specified in par. (a).".
AB100-ASA1-AA8,238,3
178.55
(5m) "Pay" means mail or deliver funds to the department or, if the
2department prescribes another method of payment or another destination, use that
3other method or submit to that other destination.".
