77.54 (14) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch. 447, podiatrist who is licensed under ch. 448 or optometrist who is licensed under ch. 449 if the medicine may not be dispensed without a prescription.
SECTION 2393noo. 77.54 (15) of the statutes is amended to read:
77.54 (15) The gross receipts from the sale of and the storage, use or other consumption of all newspapers, of periodicals sold by subscription and regularly issued at average intervals not exceeding 3 months, or issued at average intervals not exceeding 6 months by an educational association or corporation sales to which are exempt under sub. (9a) (f), of controlled circulation publications sold to commercial publishers for distribution without charge or mainly without charge or regularly distributed by or on behalf of publishers without charge or mainly without charge to the recipient and of shoppers guides which distribute no less than 48 issues in a 12-month period. In this subsection, "shoppers guide" means a community publication delivered, or attempted to be delivered, to most of the households in its coverage area without a required subscription fee, which advertises a broad range of products and services offered by several types of businesses and individuals. In this subsection, "controlled circulation publication" means a publication that has at least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes not more than 75% of its pages to advertising and that is not conducted as an auxiliary to, and essentially for the advancement of, the main business or calling of the person that owns and controls it.
SECTION 2393nq. 77.54 (20) (c) 5. of the statutes is amended to read:
77.54 (20) (c) 5. Taxable sales shall not include meals, food, food products or beverages furnished in accordance with any contract or agreement by a public or private institution of higher education to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution and if the goods are consumed by that student and meals, food, food products or beverages furnished to a national football league team under a contract or agreement entered into on or before January 1, 1998.
SECTION 2393nv. 77.54 (30) (d) of the statutes is amended to read:
77.54 (30) (d) In this subsection "residential use" means use in a structure or portion of a structure which is a person's permanent residence, but does not include use in transient accommodations, as specified in s. 77.52 (2) (a) 1.,; time-share property, as defined in s. 707.02 (32); motor homes,; or travel trailers or other recreational vehicles.
SECTION 2393q. 77.54 (43) of the statutes is created to read:
77.54 (43) The gross receipts from the sale of and the storage, use or other consumption of raw materials used for the processing, fabricating or manufacturing of, or the attaching to or incorporating into, printed materials that are transported and used solely outside this state.
SECTION 2394. 77.58 (1m) of the statutes is created to read:
77.58 (1m) Persons who owe amounts under this subchapter shall pay them by mailing or delivering them to the department or, if the department prescribes another method of submitting or another destination, those persons shall pay those amounts in that other method or to that other destination.
SECTION 2394g. 77.58 (3) (a) of the statutes is amended to read:
77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller. For purposes of the use tax a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property or services, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. If a qualified subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner of that subsidiary shall include the information for that subsidiary on the owner's return. Returns shall be signed by the person required to file the return or by a duly authorized agent but need not be verified by oath. If a single-owner entity is disregarded as a separate entity under ch. 71, the owner shall include the information from the entity on the owner's return.
SECTION 2397. 77.61 (14) of the statutes is amended to read:
77.61 (14) Documents and payments required or permitted under this subchapter that are mailed are timely furnished, filed or made if they are mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked before midnight of the due date and if the document or payment is received by the department, or at the destination that the department prescribes, within 5 days after the prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department designates.
SECTION 2399. 77.75 of the statutes is amended to read:
77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately to the department of revenue on forms to be provided by the department.
SECTION 2399f. 77.76 (3) of the statutes is amended to read:
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).
SECTION 2399fm. 77.76 (4) of the statutes is amended to read:
77.76 (4) There shall be retained by the state 1.5% of the taxes collected under this subchapter for special districts and 1.3% of the taxes collected under this subchapter for counties 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.
SECTION 2399g. 77.82 (1) (b) 2. of the statutes is amended to read:
77.82 (1) (b) 2. A parcel that is developed for commercial recreation, for industry, human residence or for any other use determined by the department to be incompatible with the practice of forestry.
SECTION 2399i. 77.82 (1) (b) 3. of the statutes is created to read:
77.82 (1) (b) 3. A parcel that is developed for a human residence.
SECTION 2399k. 77.82 (1) (bn) of the statutes is created to read:
77.82 (1) (bn) For purposes of par. (b) 3., the department by rule shall define "human residence" to include a residence of the petitioner regardless of whether it is the petitioner's primary residence. The definition may also include up to one acre surrounding the residence for a residence that is not the petitioner's primary residence.
SECTION 2400. 77.92 (1m) of the statutes is created to read:
77.92 (1m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.
SECTION 2401. 77.92 (4) of the statutes is amended to read:
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), (2dr) and, (2ds), (2dx) and (3s); 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.
SECTION 2401m. 77.92 (4m) of the statutes is amended to read:
77.92 (4m) "Partnership" has the meaning given in section 761 (a) of the internal revenue code, except that "partnership" does not include entities that are excluded under the regulations interpreting section 761 (a) of the internal revenue code from the operation of all or part of subchapter K of chapter one of the internal revenue code. "Partnership" also includes an entity treated as a partnership under section 7701 of the Internal Revenue Code.
SECTION 2401r. 77.93 (3m) of the statutes is repealed.
SECTION 2401t. 77.93 (5) of the statutes is amended to read:
77.93 (5) All natural persons, estates, trusts, and partnerships and limited liability companies that are engaged in farming. The surcharge is imposed on the partnership or limited liability company, not on its partners or members, except that if a partnership's or company's surcharge is delinquent the partners or members are jointly and severally liable for it.
SECTION 2401v. 77.935 of the statutes is created to read:
77.935 Single-owner entities. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner's return under this subchapter.
SECTION 2402. 77.96 (5) of the statutes is amended to read:
77.96 (5) Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file with the department of revenue, on a form prescribed by the department, an accurate statement of its gross tax liability or net business income. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12% per year.
SECTION 2403. 77.96 (5m) of the statutes is created to read:
77.96 (5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.
SECTION 2407. 77.9815 of the statutes is created to read:
77.9815 Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.
SECTION 2410m. Subchapter X of chapter 77 [precedes 77.994] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER X
PREMIER RESORT AREA TAXES
77.994 Premier resort area tax. (1) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.307 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:
(a) 5331 -- Variety stores.
(b) 5399 -- Miscellaneous general merchandise stores.
(c) 5441 -- Candy, nut and confectionary stores.
(d) 5451 -- Dairy product stores.
(e) 5461 -- Retail bakeries.
(f) 5541 -- Gasoline service stations.
(g) 5812 -- Eating places.
(h) 5813 -- Drinking places.
(i) 5912 -- Drug stores and proprietary stores.
(j) 5921 -- Liquor stores.
(k) 5941 -- Sporting goods stores and bicycle shops.
(L) 5946 -- Camera and photographic supply stores.
(m) 5947 -- Gift, novelty and souvenir shops.
(n) 7011 -- Hotels and motels.
(o) 7032 -- Sporting and recreational camps.
(p) 7033 -- Recreational vehicle parks and campsites.
(q) 7948 -- Racing, including track operation.
(r) 7992 -- Public golf courses.
(s) 7993 -- Coin-operated amusement devices.
(t) 7996 -- Amusement parks
(u) 7999 -- Amusement and recreational services, not elsewhere classified.
(2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1).
77.9941 Administration. (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance to the secretary of revenue at least 120 days before its effective date.
(3) A municipality or county that imposes a tax under s. 77.994 may repeal that ordinance. A repeal is effective on December 31. The municipality or county shall deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before its effective date.
(3m) The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1), the department of revenue's decision is final.
(4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79 as they apply to the taxes under subch. V apply to the tax under this subchapter.
(5) From the appropriation under s. 20.835 (4) (gd) the department shall distribute 97% of the taxes under this subchapter reported, for periods beginning before January 1, 2000, for each municipality or county that has imposed the tax; and 98.7% of the taxes reported, for periods beginning on or after January 1, 2000, for each municipality or county that has imposed the tax, minus the municipality's or county's portion of the retailers' discounts, to the municipality or 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 "municipality's or county's 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 sales and use taxes payable under this subchapter and the denominator of which is the sum of the gross state sales and use taxes and the sales taxes and use taxes payable under this subchapter. The taxes under this subchapter distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the taxes under this subchapter previously distributed. Interest paid on refunds of sales and use taxes under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gd) at the rate paid by this state under s. 77.60 (1) (a). Any municipality or 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).
SECTION 2410t. Subchapter XI of chapter 77 [precedes 77.995] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XI
STATE RENTAL VEHICLE FEE
77.995 Imposition. There is imposed a fee at the rate of 3%, or 5% for the rental of limousines, of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of station wagons, as defined in s. 340.01 (61); of motor trucks, as defined in s. 340.01 (34); of road tractors, as defined in s. 340.01 (53); of truck tractors, as defined in s. 340.01 (73); of semitrailers, as defined in s. 340.01 (57); of trailers, as defined in s. 340.01 (71); of motor buses, as defined in s. 340.01 (31); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). In this section, "limousine" means a passenger automobile that has a capacity of 10 or fewer persons, excluding the driver; that has a minimum of 5 seats behind the driver; that is operated for hire on an hourly basis under a prearranged contract for the transportation of passengers on public roads and highways along a route under the control of the person who hires the vehicle and not over a defined regular route; but "limousine" does not include taxicabs, hotel or airport shuttles or buses, buses employed solely in transporting school children or teachers, vehicles owned and operated without charge or remuneration by a business entity for its own purposes, vehicles used in carpools or vanpools, public agency vehicles that are not operated as a commercial venture, vehicles operated as part of the employment transit assistance program under s. 106.26, ambulances or any vehicle that is used exclusively in the business of funeral directing.
77.9951 Administration. (1) The department of revenue shall administer the fee under this subchapter and may take any action, conduct any proceeding and impose interest and penalties.
(2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (4), (6), (13), (14) and (18), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9) and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.
(3) Persons who are subject to the fee under this subchapter shall register with the department of revenue. Any person who is required to register; including any person authorized to act on behalf of a corporation, partnership or other person who is required to register; who fails to do so is guilty of a misdemeanor.
SECTION 2410ts. Subchapter XII of chapter 77 [precedes 77.996] of the statutes is created to read:
CHAPTER 77
SUBCHAPTER XII
DRY CLEANING FEES
77.996 Definitions. In this subchapter:
(1) "Department" means the department of revenue.
(2) "Dry cleaning facility" means a facility that dry cleans apparel or household fabrics for the general public other than the following facilities:
(a) Coin-operated facilities.
(b) Facilities that are located on U.S. military installations.
(c) Industrial laundries.
(d) Commercial laundries.
(e) Linen supply facilities.
(f) Facilities that are located at a prison or other penal institution.
(g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.