SB77-SSA1,1086,1410
77.51
(15) (b) 4. In all transactions
, except those to which subd. 6. applies, in
11which an article of tangible personal property is traded toward the purchase of an
12article of greater value, the sales price shall be only that portion of the purchase price
13represented by the difference between the full purchase price of the article of greater
14value and the amount allowed for the article traded.
SB77-SSA1,1086,2016
77.51
(15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71
17(6); at the retailer's option, except that after a retailer chooses an option, the retailer
18may not use the other option for other sales without the department's written
19approval; either 35% of the sales price or an amount equal to the sales price minus
20the cost of the materials that become an ingredient or component part of the building.
SB77-SSA1,1086,2322
77.51
(17r) "Sign" means write one's signature or, if the department prescribes
23another method of authenticating, use that other method.
SB77-SSA1, s. 2386g
24Section 2386g. 77.51 (18) (intro.) of the statutes is renumbered 77.51 (18) and
25amended to read:
SB77-SSA1,1087,3
177.51
(18) "Storage" includes any keeping or retention in this state of tangible
2personal property purchased from a retailer for any purpose except
the following: 3sale in the regular course of business.
SB77-SSA1,1087,116
77.51
(22) (a) "Use" includes the exercise of any right or power over tangible
7personal property or taxable services incident to the ownership, possession or
8enjoyment of the property or services, or the results produced by the services,
9including installation or affixation to real property and including the possession of,
10or the exercise of any right or power over tangible personal property by a lessee under
11a lease, except that "use" does not include the activities under sub. (18)
(a) and (b).
SB77-SSA1,1087,1713
77.52
(2) (a) 5. The sale of telecommunications services that
either originate
14or terminate in this state
; except services that are obtained by means of a toll-free
15number, that originate outside this state and that terminate in this state; and are
16charged to a service address in this state, regardless of the location where that charge
17is billed or paid.
SB77-SSA1,1087,2319
77.52
(2) (a) 5m. The sale of services that consist of recording
20telecommunications messages and transmitting them to the purchaser of the service
21or at that purchaser's direction, but not including those services if they are merely
22an incidental, as defined in s. 77.51 (5), element of another service that is sold to that
23purchaser and is not taxable under this subchapter.
SB77-SSA1,1088,3
177.52
(17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
2may apply for a direct pay permit by
submitting to the department filing a completed
3form that the department prescribes.
SB77-SSA1,1088,225
77.53
(1m) (a) If the motor vehicle is assigned to and used by an employe of the
6dealer for whom the dealer is required to withhold amounts for federal income tax
7purposes
or by a person who both has an ownership interest in the dealership and
8actively participates in the day-to-day operation of the dealership, $96 per month
9for each motor vehicle registration plate held by the dealer, except that beginning in
101997 the department shall annually, as of January 1, adjust the dollar amount under
11this paragraph, rounded to the nearest whole dollar, to reflect the annual percentage
12change in the U.S. consumer price index for all urban consumers, U.S. city average,
13as determined by the U.S. department of labor, for the 12 months ending on June 30
14of the year before the change.
In this paragraph, "actively participates" means
15performs services for the motor vehicle dealership; including selling, accounting,
16managing and consulting; for more than 500 hours in a taxable year for which the
17person receives compensation, and "actively participates" does not include services
18performed only in the capacity of an investor; including studying and reviewing
19financial statements or reports on the operation of the business, preparing or
20compiling summaries or analyses of the finances of the business for the investor's
21own use or monitoring the finances or operations of the activity in a nonmanagerial
22capacity.
SB77-SSA1, s. 2393
23Section
2393. 77.54 (3m) of the statutes is repealed and recreated to read:
SB77-SSA1,1089,224
77.54
(3m) The gross receipts from the sale of and the storage, use or other
25consumption of the following items if they are used exclusively by the purchaser or
1user in the business of farming; including dairy farming, agriculture, horticulture,
2floriculture and custom farming services:
SB77-SSA1,1089,33
(a) Seeds for planting.
SB77-SSA1,1089,66
(d) Fertilizer.
SB77-SSA1,1089,77
(e) Soil conditioners.
SB77-SSA1,1089,88
(f) Animal bedding.
SB77-SSA1,1089,99
(g) Sprays, pesticides and fungicides.
SB77-SSA1,1089,1010
(h) Breeding and other livestock.
SB77-SSA1,1089,1212
(j) Farm work stock.
SB77-SSA1,1089,1313
(k) Baling twine and baling wire.
SB77-SSA1,1089,1414
(L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.
SB77-SSA1,1089,1615
(m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay
16or silage.
SB77-SSA1,1089,2118
77.54
(14) (f) Furnished without charge to a physician, surgeon, nurse
19anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch.
20447, podiatrist who is licensed under ch. 448 or optometrist who is licensed under ch.
21449 if the medicine may not be dispensed without a prescription.
SB77-SSA1,1090,223
77.54
(20) (c) 5. Taxable sales shall not include meals, food, food products or
24beverages furnished in accordance with any contract or agreement by a public or
25private institution of higher education
if the items are furnished for purposes that
1are consistent with the institution's educational mission and are not furnished to
2faculty members.
SB77-SSA1,1090,74
77.54
(43) The gross receipts from the sale of and the storage, use or other
5consumption of raw materials used for the processing, fabricating or manufacturing
6of, or the attaching to or incorporating into, printed materials that are transported
7and used solely outside this state.
SB77-SSA1,1090,149
77.58
(1m) Persons who owe amounts under this subchapter shall pay them
10by mailing or delivering them to the department or, if the department prescribes
11another method of submitting or another destination, those persons shall pay those
12amounts in that other method or to that other destination, except that the
13department may require any person who pays under sub. (1) (b) to do so
14electronically.
SB77-SSA1,1091,216
77.58
(3) (a) For purposes of the sales tax a return shall be filed by every seller.
17For purposes of the use tax a return shall be filed by every retailer engaged in
18business in this state and by every person purchasing tangible personal property or
19services, the storage, use or other consumption of which is subject to the use tax, who
20has not paid the use tax due to a retailer required to collect the tax.
If a qualified
21subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner
22of that subsidiary shall include the information for that subsidiary on the owner's
23return. Returns shall be signed by the person required to file the return or by a duly
24authorized agent but need not be verified by oath.
If a single-owner entity is
1disregarded as a separate entity under ch. 71, the owner shall include the
2information from the entity on the owner's return.
SB77-SSA1,1091,114
77.61
(14) Documents and payments required or permitted under this
5subchapter
that are mailed are timely furnished, filed or made if they are mailed in
6a properly addressed envelope with the postage duly prepaid, if the envelope is
7postmarked before midnight of the due date and if the document or payment is
8received by the department
, or at the destination that the department prescribes, 9within 5 days after the prescribed date.
Documents and payments that are not
10mailed are timely if they are received on or before the due date by the department
11or at the destination that the department designates.
SB77-SSA1,1091,18
1377.75 Reports. Every person subject to county or special district sales and use
14taxes shall, for each reporting period, record that person's sales made in the county
15or special district that has imposed those taxes separately from sales made
16elsewhere in this state and
file a report
of the measure of the county or special district
17sales and use taxes and the tax due thereon separately
to the department of revenue
18on forms to be provided by the department.
SB77-SSA1,1092,1120
77.76
(3) From the appropriation under s. 20.835 (4) (g) the department shall
21distribute
98.5% 98.7% of the county taxes reported for each enacting county, minus
22the county portion of the retailers' discounts, to the county and shall indicate the
23taxes reported by each taxpayer, no later than the end of the 3rd month following the
24end of the calendar quarter in which such amounts were reported. In this subsection,
25the "county portion of the retailers' discount" is the amount determined by
1multiplying the total retailers' discount by a fraction the numerator of which is the
2gross county sales and use taxes payable and the denominator of which is the sum
3of the gross state and county sales and use taxes payable. The county taxes
4distributed shall be increased or decreased to reflect subsequent refunds, audit
5adjustments and all other adjustments of the county taxes previously distributed.
6Interest paid on refunds of county sales and use taxes shall be paid from the
7appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
8(a). The county may retain the amount it receives or it may distribute all or a portion
9of the amount it receives to the towns, villages, cities and school districts in the
10county. Any county receiving a report under this subsection is subject to the duties
11of confidentiality to which the department of revenue is subject under s. 77.61 (5).
SB77-SSA1,1092,1713
77.76
(4) There shall be retained by the state 1.5% of the taxes collected under
14this subchapter
for special districts and 1.3% of the taxes collected under this
15subchapter for counties to cover costs incurred by the state in administering,
16enforcing and collecting the tax. All interest and penalties collected shall be
17deposited and retained by this state in the general fund.
SB77-SSA1,1092,2119
77.82
(1) (b) 2. A parcel that is developed for commercial recreation,
for 20industry
, human residence or
for any other use determined by the department to be
21incompatible with the practice of forestry.
SB77-SSA1,1092,2323
77.82
(1) (b) 3. A parcel that is developed for a human residence.
SB77-SSA1,1093,5
177.82
(1) (bn) For purposes of par. (b) 3., the department by rule shall define
2"human residence" to include a residence of the petitioner regardless of whether it
3is the petitioner's primary residence. The definition may also include up to one acre
4surrounding the residence for a residence that is not the petitioner's primary
5residence.
SB77-SSA1,1093,107
77.92
(1m) "File" means mail or deliver a document that the department
8prescribes to the department or, if the department prescribes another method of
9submitting or another destination, use that other method or submit to that other
10destination.
SB77-SSA1,1093,2212
77.92
(4) "Net business income", with respect to a partnership
or limited
13liability company, means taxable income as calculated under section
703 of the
14internal revenue code; plus the items of income and gain under section
702 of the
15internal revenue code; minus the items of loss and deduction under section
702 of the
16internal revenue code; plus payments treated as not made to partners under section
17707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd),
18(2de), (2di), (2dj), (2dL), (2dr)
and, (2ds)
and (2dx); but excluding income, gain, loss
19and deductions from farming. "Net business income", with respect to a natural
20person, estate or trust, means profit from a trade or business for federal income tax
21purposes and includes net income derived as an employe as defined in section
3121 22(d) (3) of the internal revenue code.
SB77-SSA1,1094,424
77.92
(4m) "Partnership" has the meaning given in section
761 (a) of the
25internal revenue code, except that "partnership" does not include entities that are
1excluded under the regulations interpreting section
761 (a) of the internal revenue
2code from the operation of all or part of subchapter K of chapter one of the internal
3revenue code.
"Partnership" also includes an entity treated as a partnership under
4section 7701 of the Internal Revenue Code. SB77-SSA1,1094,117
77.93
(5) All natural persons, estates, trusts
, and partnerships
and limited
8liability companies that are engaged in farming. The surcharge is imposed on the
9partnership
or limited liability company, not on its partners
or members, except that
10if a partnership's or company's surcharge is delinquent the partners
or members are
11jointly and severally liable for it.
SB77-SSA1,1094,16
1377.935 Single-owner entities. A single-owner entity that is disregarded as
14a separate entity under ch. 71 is disregarded as a separate entity under this
15subchapter. The owner of that entity shall include the information from the entity
16on the owner's return under this subchapter.
SB77-SSA1,1094,2318
77.96
(5) Each person subject to a surcharge under s. 77.93 shall, on or before
19the due date, including extensions, for filing under ch. 71, file
with the department
20of revenue, on a form prescribed by the department, an accurate statement of its
21gross tax liability or net business income. Payments made after the due date under
22sub. (2) and on or before the due date under this subsection are not delinquent but
23are subject to interest at the rate of 12% per year.
SB77-SSA1,1095,4
177.96
(5m) Persons who owe amounts under this subchapter shall mail or
2deliver those amounts to the department of revenue or, if that department prescribes
3another method of submitting or another destination, those persons shall use that
4other method or submit those amounts to that other destination.
SB77-SSA1,1095,11
677.98 Imposition. A local exposition district under subch. II of ch. 229 may
7impose a tax on the retail sale, except sales for resale, within the district's
8jurisdiction under s. 229.43
; and a city may impose a tax on the retail sale, except
9sales for resale, within the city; of products that are subject to a tax under s. 77.54
10(20) (c) 1. to 3. and not exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m),
11(9), (9a) or (20) (c) 5.
SB77-SSA1,1095,23
1377.981 Rate. The tax under s. 77.98 is imposed
by cities on the sale of taxable
14products at
a rate of up to 0.25% and is imposed by local exposition districts at the
15rate of 0.25% of the gross receipts, except that
the
a district, by a vote of a majority
16of the authorized members of its board of directors, may impose the tax at the rate
17of 0.5% of the gross receipts. A majority of the authorized members of the district's
18board may vote that, if the balance in a special debt service reserve fund of the district
19is less than the requirement under s. 229.50 (5), the tax rate under this subchapter
20is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or
21October 1, and
this the tax
under this subchapter imposed by a local exposition
22district is irrepealable if any bonds issued by the district and secured by the special
23debt service reserve fund are outstanding.
SB77-SSA1,1096,2
177.9815 Exemption. Any retailer whose liability for the tax under this
2subchapter would be less than $5 for a year is exempt from that tax for that year.
SB77-SSA1,1096,144
77.982
(3) From the appropriation under s. 20.835 (4) (gg), the department of
5revenue shall distribute 97% of the taxes collected under this subchapter for each
6district to that district, no later than the end of the month following the end of the
7calendar quarter in which the amounts were collected. The taxes distributed
to
8districts shall be increased or decreased to reflect subsequent refunds, audit
9adjustments and all other adjustments. Interest paid on refunds of the tax
imposed
10by districts under this subchapter shall be paid from the appropriation under s.
1120.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the
12district's debt service on its bond obligations. Any district that receives a report along
13with a payment under this subsection is subject to the duties of confidentiality to
14which the department of revenue is subject under s. 77.61 (5).
SB77-SSA1,1097,316
77.982
(3m) From the appropriation under s. 20.835 (4) (gf), the department
17of revenue shall distribute 97% of the taxes collected under this subchapter for each
18city to that city, no later than the end of the month following the end of the calendar
19quarter in which the amounts were collected. The taxes distributed to cities shall be
20increased or decreased to reflect subsequent refunds, audit adjustments and all
21other adjustments. Interest paid on refunds of the tax imposed by cities under this
22subchapter shall be paid from the appropriation under s. 20.835 (4) (gf) at the rate
23under s. 77.60 (1) (a). Those taxes may be used only for facilities that are owned,
24operated or leased by the city and used primarily for conventions, expositions, trade
25shows, musical or dramatic events or other events involving educational or cultural
1activities. Any city that receives a report along with a payment under this subsection
2is subject to the duties of confidentiality to which the department of revenue is
3subject under s. 77.61 (5).
SB77-SSA1, s. 2410m
4Section 2410m. Subchapter X of chapter 77 [precedes 77.994] of the statutes
5is created to read:
SB77-SSA1,1097,87
Subchapter X
8
Premier resort area taxes
SB77-SSA1,1097,15
977.994 Premier resort area tax. (1) A municipality or a county all of which
10is included in a premier resort area under s. 66.307 may, by ordinance, impose a tax
11at a rate of 0.5% or less of the gross receipts from the sale, lease or rental in the
12municipality or county of goods or services that are taxable under subch. III made
13by businesses that are classified in the standard industrial classification manual,
141987 edition, published by the U.S. office of management and budget, under the
15following industry numbers:
SB77-SSA1,1097,1616
(a) 5331 — Variety stores.
SB77-SSA1,1097,1717
(b) 5399 — Miscellaneous general merchandise stores.