AB100-engrossed,1223,2521
77.52
(2) (a) 5m. The sale of services that consist of recording
22telecommunications messages and transmitting them to the purchaser of the service
23or at that purchaser's direction, but not including those services if they are merely
24an incidental, as defined in s. 77.51 (5), element of another service that is sold to that
25purchaser and is not taxable under this subchapter.
AB100-engrossed,1224,142
77.52
(7) Every person desiring to operate as a seller within this state who
3holds a valid certificate under s. 73.03 (50) shall file with the department an
4application for a permit for each place of operations. Every application for a permit
5shall be made upon a form prescribed by the department and shall set forth the name
6under which the applicant intends to operate, the location of the applicant's place of
7operations, and the other information that the department requires. The application
8shall be signed by the owner if a sole proprietor; in the case of sellers other than sole
9proprietors, the application shall be signed by the person authorized to act on behalf
10of such sellers. A nonprofit organization that has gross receipts taxable under s.
1177.54 (7m) shall obtain a seller's permit and pay taxes under this subchapter on all
12taxable gross receipts received after it is required to obtain that permit. If that
13organization becomes eligible later for the exemption under s. 77.54 (7m) except for
14its possession of a seller's permit, it may surrender that permit.
AB100-engrossed,1224,2116
77.52
(9) After compliance with sub. (7) and s. 77.61 (2) by the applicant, the
17department shall grant and issue to each applicant a separate permit for each place
18of operations within the state. A permit is not assignable and is valid only for the
19person in whose name it is issued and for the transaction of operations at the place
20designated in it. It shall at all times be conspicuously displayed at the place for which
21it was issued.
AB100-engrossed,1225,723
77.52
(12) A person who operates as a seller in this state without a permit or
24after a permit has been suspended
, or revoked or has expired
, unless the person has
25a temporary permit under sub. (11), and each officer of any corporation, partnership
1member, limited liability company member or other person authorized to act on
2behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
3only by persons actively operating as sellers of tangible personal property or taxable
4services. Any person not so operating shall forthwith surrender that person's permit
5to the department for cancellation. The department may revoke the permit of a
6person found not to be actively operating as a seller of tangible personal property or
7taxable services.
AB100-engrossed,1225,119
77.52
(17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
10may apply for a direct pay permit by
submitting to the department filing a completed
11form that the department prescribes.
AB100-engrossed,1225,1413
77.52
(17m) (b) 7. The applicant holds a
valid certificate under s. 73.03 (50) 14permit under sub. (9) or is registered under s. 77.53 (9).
AB100-engrossed,1225,23
1677.525 Reduction to prevent double taxation. Any person who is subject
17to the tax under s. 77.52 (2) (a) 5. on telecommunications services that terminate in
18this state and who has paid a similar tax on the same services to another state may
19reduce the amount of the tax remitted to this state by an amount equal to the similar
20tax properly paid to another state on those services or by the amount due this state
21on those services, whichever is less. That person shall refund proportionally to the
22persons to whom the tax under s. 77.52 (2) (a) 5. was passed on an amount equal to
23the amounts not remitted.
AB100-engrossed,1226,18
177.53
(1m) (a) If the motor vehicle is assigned to and used by an employe of the
2dealer for whom the dealer is required to withhold amounts for federal income tax
3purposes
or by a person who both has an ownership interest in the dealership and
4actively participates in the day-to-day operation of the dealership, $96 per month
5for each motor vehicle registration plate held by the dealer, except that beginning in
61997 the department shall annually, as of January 1, adjust the dollar amount under
7this paragraph, rounded to the nearest whole dollar, to reflect the annual percentage
8change in the U.S. consumer price index for all urban consumers, U.S. city average,
9as determined by the U.S. department of labor, for the 12 months ending on June 30
10of the year before the change.
In this paragraph, "actively participates" means
11performs services for the motor vehicle dealership; including selling, accounting,
12managing and consulting; for more than 500 hours in a taxable year for which the
13person receives compensation, and "actively participates" does not include services
14performed only in the capacity of an investor; including studying and reviewing
15financial statements or reports on the operation of the business, preparing or
16compiling summaries or analyses of the finances of the business for the investor's
17own use or monitoring the finances or operations of the activity in a nonmanagerial
18capacity.
AB100-engrossed,1226,2520
77.53
(9) Every retailer selling tangible personal property or taxable services
21for storage, use or other consumption in this state shall obtain a certificate under s.
2273.03 (50) and give the name and address of all agents operating in this state, the
23location of all distribution or sales houses or offices or other places of business in this
24state,
the standard industrial code classification of each place of business in this
25state and such other information as the department requires.
AB100-engrossed, s. 2392mm
1Section 2392mm. 77.53 (9) of the statutes, as affected by 1997 Wisconsin Act
2.... (this act), is amended to read:
AB100-engrossed,1227,93
77.53
(9) Every retailer selling tangible personal property or taxable services
4for storage, use or other consumption in this state shall
register with the department
5and obtain a certificate under s. 73.03 (50) and give the name and address of all
6agents operating in this state, the location of all distribution or sales houses or offices
7or other places of business in this state, the standard industrial code classification
8of each place of business in this state and
such
the other information
as that the
9department requires.
AB100-engrossed,1227,1711
77.53
(9m) Any person who is not otherwise required to collect any tax imposed
12by this subchapter and who makes sales to persons within this state of tangible
13personal property or taxable services the use of which is subject to tax under this
14subchapter
may register with the department under the terms and conditions that
15the department imposes and shall obtain a valid certificate under s. 73.03 (50) and
16thereby be authorized and required to collect, report and remit to the department the
17use tax imposed by this subchapter.
AB100-engrossed,1227,2219
77.54
(3m) The gross receipts from the sale of and the storage, use or other
20consumption of the following items if they are used exclusively by the purchaser or
21user in the business of farming; including dairy farming, agriculture, horticulture,
22floriculture and custom farming services:
AB100-engrossed,1227,2323
(a) Seeds for planting.
AB100-engrossed,1228,22
(e) Soil conditioners.
AB100-engrossed,1228,44
(g) Sprays, pesticides and fungicides.
AB100-engrossed,1228,55
(h) Breeding and other livestock.
AB100-engrossed,1228,77
(j) Farm work stock.
AB100-engrossed,1228,88
(k) Baling twine and baling wire.
AB100-engrossed,1228,99
(L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.
AB100-engrossed,1228,1110
(m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay
11or silage.
AB100-engrossed,1228,1613
77.54
(14) (f) Furnished without charge to a physician, surgeon, nurse
14anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch.
15447, podiatrist who is licensed under ch. 448 or optometrist who is licensed under ch.
16449 if the medicine may not be dispensed without a prescription.
AB100-engrossed,1228,2418
77.54
(20) (c) 5. Taxable sales shall not include meals, food, food products or
19beverages furnished in accordance with any contract or agreement by a public or
20private institution of higher education
to an undergraduate student, a graduate
21student or a student enrolled in a professional school if the student is enrolled for
22credit at that institution and if the goods are consumed by that student and meals,
23food, food products or beverages furnished to a national football league team under
24a contract or agreement entered into on or before January 1, 1998.
AB100-engrossed,1229,5
177.54
(30) (d) In this subsection "residential use" means use in a structure or
2portion of a structure which is a person's permanent residence, but does not include
3use in transient accommodations, as specified in s. 77.52 (2) (a) 1.
,; time-share
4property, as defined in s. 707.02 (32); motor homes
,
; or travel trailers or other
5recreational vehicles.
AB100-engrossed,1229,107
77.54
(43) The gross receipts from the sale of and the storage, use or other
8consumption of raw materials used for the processing, fabricating or manufacturing
9of, or the attaching to or incorporating into, printed materials that are transported
10and used solely outside this state.
AB100-engrossed,1229,1412
77.54
(44) The gross receipts from the sale of and the storage, use or other
13consumption of materials, supplies and fuel used in the maintenance of railroad
14tracks.
AB100-engrossed,1229,2116
77.58
(1m) Persons who owe amounts under this subchapter shall pay them
17by mailing or delivering them to the department or, if the department prescribes
18another method of submitting or another destination, those persons shall pay those
19amounts in that other method or to that other destination, except that the
20department may require any person who pays under sub. (1) (b) to do so
21electronically.
AB100-engrossed,1230,823
77.58
(3) (a) For purposes of the sales tax a return shall be filed by every seller.
24For purposes of the use tax a return shall be filed by every retailer engaged in
25business in this state and by every person purchasing tangible personal property or
1services, the storage, use or other consumption of which is subject to the use tax, who
2has not paid the use tax due to a retailer required to collect the tax.
If a qualified
3subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner
4of that subsidiary shall include the information for that subsidiary on the owner's
5return. Returns shall be signed by the person required to file the return or by a duly
6authorized agent but need not be verified by oath.
If a single-owner entity is
7disregarded as a separate entity under ch. 71, the owner shall include the
8information from the entity on the owner's return.
AB100-engrossed,1230,1710
77.61
(14) Documents and payments required or permitted under this
11subchapter
that are mailed are timely furnished, filed or made if they are mailed in
12a properly addressed envelope with the postage duly prepaid, if the envelope is
13postmarked before midnight of the due date and if the document or payment is
14received by the department
, or at the destination that the department prescribes, 15within 5 days after the prescribed date.
Documents and payments that are not
16mailed are timely if they are received on or before the due date by the department
17or at the destination that the department designates.
AB100-engrossed,1230,24
1977.75 Reports. Every person subject to county or special district sales and use
20taxes shall, for each reporting period, record that person's sales made in the county
21or special district that has imposed those taxes separately from sales made
22elsewhere in this state and
file a report
of the measure of the county or special district
23sales and use taxes and the tax due thereon separately
to the department of revenue
24on forms to be provided by the department.
AB100-engrossed,1231,17
177.76
(3) From the appropriation under s. 20.835 (4) (g) the department shall
2distribute
98.5% 98.7% of the county taxes reported for each enacting county, minus
3the county portion of the retailers' discounts, to the county and shall indicate the
4taxes reported by each taxpayer, no later than the end of the 3rd month following the
5end of the calendar quarter in which such amounts were reported. In this subsection,
6the "county portion of the retailers' discount" is the amount determined by
7multiplying the total retailers' discount by a fraction the numerator of which is the
8gross county sales and use taxes payable and the denominator of which is the sum
9of the gross state and county sales and use taxes payable. The county taxes
10distributed shall be increased or decreased to reflect subsequent refunds, audit
11adjustments and all other adjustments of the county taxes previously distributed.
12Interest paid on refunds of county sales and use taxes shall be paid from the
13appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
14(a). The county may retain the amount it receives or it may distribute all or a portion
15of the amount it receives to the towns, villages, cities and school districts in the
16county. Any county receiving a report under this subsection is subject to the duties
17of confidentiality to which the department of revenue is subject under s. 77.61 (5).
AB100-engrossed,1231,2319
77.76
(4) There shall be retained by the state 1.5% of the taxes collected under
20this subchapter
for special districts and 1.3% of the taxes collected under this
21subchapter for counties to cover costs incurred by the state in administering,
22enforcing and collecting the tax. All interest and penalties collected shall be
23deposited and retained by this state in the general fund.
AB100-engrossed,1232,3
177.82
(1) (b) 2. A parcel that is developed for commercial recreation,
for 2industry
, human residence or
for any other use determined by the department to be
3incompatible with the practice of forestry.
AB100-engrossed,1232,55
77.82
(1) (b) 3. A parcel that is developed for a human residence.
AB100-engrossed,1232,117
77.82
(1) (bn) For purposes of par. (b) 3., the department by rule shall define
8"human residence" to include a residence of the petitioner regardless of whether it
9is the petitioner's primary residence. The definition may also include up to one acre
10surrounding the residence for a residence that is not the petitioner's primary
11residence.
AB100-engrossed,1232,1613
77.92
(1m) "File" means mail or deliver a document that the department
14prescribes to the department or, if the department prescribes another method of
15submitting or another destination, use that other method or submit to that other
16destination.
AB100-engrossed,1233,318
77.92
(4) "Net business income", with respect to a partnership
or limited
19liability company, means taxable income as calculated under section
703 of the
20internal revenue code; plus the items of income and gain under section
702 of the
21internal revenue code; minus the items of loss and deduction under section
702 of the
22internal revenue code; plus payments treated as not made to partners under section
23707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd),
24(2de), (2di), (2dj), (2dL), (2dr)
and, (2ds)
, (2dx) and (3s); but excluding income, gain,
25loss and deductions from farming. "Net business income", with respect to a natural
1person, estate or trust, means profit from a trade or business for federal income tax
2purposes and includes net income derived as an employe as defined in section
3121 3(d) (3) of the internal revenue code.
AB100-engrossed,1233,105
77.92
(4m) "Partnership" has the meaning given in section
761 (a) of the
6internal revenue code, except that "partnership" does not include entities that are
7excluded under the regulations interpreting section
761 (a) of the internal revenue
8code from the operation of all or part of subchapter K of chapter one of the internal
9revenue code.
"Partnership" also includes an entity treated as a partnership under
10section 7701 of the Internal Revenue Code. AB100-engrossed,1233,1713
77.93
(5) All natural persons, estates, trusts
, and partnerships
and limited
14liability companies that are engaged in farming. The surcharge is imposed on the
15partnership
or limited liability company, not on its partners
or members, except that
16if a partnership's or company's surcharge is delinquent the partners
or members are
17jointly and severally liable for it.
AB100-engrossed,1233,22
1977.935 Single-owner entities. A single-owner entity that is disregarded as
20a separate entity under ch. 71 is disregarded as a separate entity under this
21subchapter. The owner of that entity shall include the information from the entity
22on the owner's return under this subchapter.
AB100-engrossed,1234,424
77.96
(5) Each person subject to a surcharge under s. 77.93 shall, on or before
25the due date, including extensions, for filing under ch. 71, file
with the department
1of revenue, on a form prescribed by the department, an accurate statement of its
2gross tax liability or net business income. Payments made after the due date under
3sub. (2) and on or before the due date under this subsection are not delinquent but
4are subject to interest at the rate of 12% per year.
AB100-engrossed,1234,96
77.96
(5m) Persons who owe amounts under this subchapter shall mail or
7deliver those amounts to the department of revenue or, if that department prescribes
8another method of submitting or another destination, those persons shall use that
9other method or submit those amounts to that other destination.
AB100-engrossed,1234,12
1177.9815 Exemption. Any retailer whose liability for the tax under this
12subchapter would be less than $5 for a year is exempt from that tax for that year.
AB100-engrossed, s. 2410m
13Section 2410m. Subchapter X of chapter 77 [precedes 77.994] of the statutes
14is created to read:
AB100-engrossed,1234,1716
Subchapter X
17
Premier resort area taxes
AB100-engrossed,1234,24
1877.994 Premier resort area tax. (1) Except as provided in sub. (2), a
19municipality or a county all of which is included in a premier resort area under s.
2066.307 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts from
21the sale, lease or rental in the municipality or county of goods or services that are
22taxable under subch. III made by businesses that are classified in the standard
23industrial classification manual, 1987 edition, published by the U.S. office of
24management and budget, under the following industry numbers:
AB100-engrossed,1234,2525
(a) 5331 — Variety stores.
AB100-engrossed,1235,1
1(b) 5399 — Miscellaneous general merchandise stores.
AB100-engrossed,1235,22
(c) 5441 — Candy, nut and confectionary stores.
AB100-engrossed,1235,33
(d) 5451 — Dairy product stores.