AB100,1050,2222
(j) Farm work stock.
AB100,1050,2323
(k) Baling twine and baling wire.
AB100,1050,2424
(L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.
AB100,1051,2
1(m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay
2or silage.
AB100, s. 2394
3Section
2394. 77.58 (1m) of the statutes is created to read:
AB100,1051,94
77.58
(1m) Persons who owe amounts under this subchapter shall pay them
5by mailing or delivering them to the department or, if the department prescribes
6another method of submitting or another destination, those persons shall pay those
7amounts in that other method or to that other destination, except that the
8department may require any person who pays under sub. (1) (b) to do so
9electronically.
AB100, s. 2395
10Section
2395. 77.61 (5) (b) 10. of the statutes is repealed and recreated to read:
AB100,1051,1311
77.61
(5) (b) 10. A licensing department or the supreme court, if the supreme
12court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation
13of a license based on tax delinquency under s. 73.0301.
AB100, s. 2396
14Section
2396. 77.61 (5) (b) 11. of the statutes is created to read:
AB100,1051,1515
77.61
(5) (b) 11. Any person who makes the request under s. 49.22 (2m).
AB100, s. 2397
16Section
2397. 77.61 (14) of the statutes is amended to read:
AB100,1051,2417
77.61
(14) Documents and payments required or permitted under this
18subchapter
that are mailed are timely furnished, filed or made if they are mailed in
19a properly addressed envelope with the postage duly prepaid, if the envelope is
20postmarked before midnight of the due date and if the document or payment is
21received by the department
, or at the destination that the department prescribes, 22within 5 days after the prescribed date.
Documents and payments that are not
23mailed are timely if they are received on or before the due date by the department
24or at the destination that the department designates.
AB100, s. 2398
25Section
2398. 77.62 (1) (intro.) of the statutes is amended to read:
AB100,1052,5
177.62
(1) (intro.) The department of revenue may exercise the powers vested
2in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (5m)
, and (7)
and (8) and, 371.92
and 73.0301 in connection with collection of delinquent sales and use taxes
4including, without limitation because of enumeration, the power incorporated by
5reference in s. 71.91 (5) (j), and the power to:
AB100, s. 2399
6Section
2399. 77.75 of the statutes is amended to read:
AB100,1052,12
777.75 Reports. Every person subject to county or special district sales and use
8taxes shall, for each reporting period, record that person's sales made in the county
9or special district that has imposed those taxes separately from sales made
10elsewhere in this state and
file a report
of the measure of the county or special district
11sales and use taxes and the tax due thereon separately
to the department of revenue
12on forms to be provided by the department.
AB100, s. 2400
13Section
2400. 77.92 (1m) of the statutes is created to read:
AB100,1052,1714
77.92
(1m) "File" means mail or deliver a document that the department
15prescribes to the department or, if the department prescribes another method of
16submitting or another destination, use that other method or submit to that other
17destination.
AB100, s. 2401
18Section
2401. 77.92 (4) of the statutes is amended to read:
AB100,1053,419
77.92
(4) "Net business income", with respect to a partnership or limited
20liability company, means taxable income as calculated under section
703 of the
21internal revenue code; plus the items of income and gain under section
702 of the
22internal revenue code; minus the items of loss and deduction under section
702 of the
23internal revenue code; plus payments treated as not made to partners under section
24707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd),
25(2de), (2di), (2dj), (2dL), (2dr)
and, (2ds)
and (2dx); but excluding income, gain, loss
1and deductions from farming. "Net business income", with respect to a natural
2person, estate or trust, means profit from a trade or business for federal income tax
3purposes and includes net income derived as an employe as defined in section
3121 4(d) (3) of the internal revenue code.
AB100, s. 2402
5Section
2402. 77.96 (5) of the statutes is amended to read:
AB100,1053,116
77.96
(5) Each person subject to a surcharge under s. 77.93 shall, on or before
7the due date, including extensions, for filing under ch. 71, file
with the department
8of revenue, on a form prescribed by the department, an accurate statement of its
9gross tax liability or net business income. Payments made after the due date under
10sub. (2) and on or before the due date under this subsection are not delinquent but
11are subject to interest at the rate of 12% per year.
AB100, s. 2403
12Section
2403. 77.96 (5m) of the statutes is created to read:
AB100,1053,1613
77.96
(5m) Persons who owe amounts under this subchapter shall mail or
14deliver those amounts to the department of revenue or, if that department prescribes
15another method of submitting or another destination, those persons shall use that
16other method or submit those amounts to that other destination.
AB100, s. 2404
17Section
2404. 77.98 of the statutes is amended to read:
AB100,1053,23
1877.98 Imposition. A local exposition district under subch. II of ch. 229
or a unit
19of government that establishes a commission to create a premier resort center under
20s. 66.30 (3q) may impose a tax on the retail sale, except sales for resale, within the
21district's jurisdiction under s. 229.43
, or within the unit of government's jurisdiction, 22of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not exempt from
23the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5.
AB100, s. 2405
24Section
2405. 77.981 of the statutes is renumbered 77.981 (1) and amended
25to read:
AB100,1054,10
177.981
(1) The tax
imposed by a district under s. 77.98 is imposed on the sale
2of taxable products at the rate of 0.25% of the gross receipts, except that the district,
3by a vote of a majority of the authorized members of its board of directors, may impose
4the tax at the rate of 0.5% of the gross receipts. A majority of the authorized members
5of the district's board may vote that, if the balance in a special debt service reserve
6fund of the district is less than the requirement under s. 229.50 (5), the tax rate under
7this subchapter
for taxes that a district imposes is 0.5%. The 0.5% rate shall be
8effective on the next January 1, April 1, July 1 or October 1, and
this the tax
that a
9district imposes is irrepealable if any bonds issued by the district and secured by the
10special debt service reserve fund are outstanding.
AB100, s. 2406
11Section
2406. 77.981 (2) of the statutes is created to read:
AB100,1054,1712
77.981
(2) The tax imposed by a unit of government under s. 77.98 is imposed
13on the sale, in the unit of government, of taxable products at a rate of 0.1%, 0.2%,
140.3%, 0.4% or 0.5%, as determined by a majority of the authorized members of the
15governing body of the unit of government. This tax is irrepealable if any bonds that
16are issued by the unit of government and that are funded by the tax under this
17subchapter are outstanding.
AB100, s. 2407
18Section
2407. 77.9815 of the statutes is created to read:
AB100,1054,20
1977.9815 Exemption. Any retailer whose liability for the tax under this
20subchapter would be less than $5 for a year is exempt from that tax for that year.
AB100, s. 2408
21Section
2408. 77.982 (3) of the statutes is amended to read:
AB100,1055,922
77.982
(3) From the appropriation under s. 20.835 (4) (gg), the department of
23revenue shall distribute 97% of the taxes collected under this subchapter for each
24district to that district,
and 97% of the taxes collected under this subchapter for each
25unit of government to that unit of government, no later than the end of the month
1following the end of the calendar quarter in which the amounts were collected. The
2taxes distributed shall be increased or decreased to reflect subsequent refunds, audit
3adjustments and all other adjustments. Interest paid on refunds of the tax under
4this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the
5rate under s. 77.60 (1) (a). Those taxes may be used only for the district's
or unit of
6government's debt service on its bond obligations. Any district
or unit of government 7that receives a report along with a payment under this subsection is subject to the
8duties of confidentiality to which the department of revenue is subject under s. 77.61
9(5).
AB100, s. 2409
10Section
2409. 77.983 of the statutes is renumbered 77.983 (1).
AB100, s. 2410
11Section
2410. 77.983 (2) of the statutes is created to read:
AB100,1055,1712
77.983
(2) Retailers and the department of revenue may not collect taxes under
13this subchapter for any unit of government after the calendar quarter during which
14all bonds that are issued by the unit of government and that are funded by the tax
15under this subchapter are retired, except that the department may collect from
16retailers taxes that accrued before that calendar quarter and interest and penalties
17that relate to those taxes.
AB100, s. 2411
18Section
2411. 78.005 (6m) of the statutes is created to read:
AB100,1055,2219
78.005
(6m) "File" means mail or deliver a document that the department
20prescribes to the department or, if the department prescribes another method of
21submitting or another destination, use that other method or submit to that other
22destination.
AB100, s. 2412
23Section
2412. 78.005 (13r) of the statutes is created to read:
AB100,1055,2524
78.005
(13r) "Sign" means write one's signature or, if the department
25prescribes another method of authenticating, use that other method.
AB100, s. 2413
1Section
2413. 78.01 (2) (e) of the statutes is amended to read:
AB100,1056,62
78.01
(2) (e) Gasoline sold for nonhighway use in mobile machinery and
3equipment; other than use in a snowmobile, an all-terrain vehicle that is not
4registered for private use under s. 23.33 (2) (d)
or (2g) or a recreational motorboat;
5and delivered directly into the consumer's storage tank in an amount of not less than
6100 gallons.
AB100, s. 2414
7Section
2414. 78.01 (2m) (f) of the statutes is amended to read:
AB100,1056,118
78.01
(2m) (f) It is sold for off-highway use other than use in a snowmobile,
in 9an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d)
or
10(2g) or
in a recreational motorboat or if no claim for a refund for the tax on the diesel
11fuel may be made under s. 78.75 (1m) (a) 3.
AB100, s. 2415
12Section
2415. 78.09 (2) of the statutes is amended to read:
AB100,1056,1713
78.09
(2) To procure a license, a supplier who holds a valid certificate issued
14under s. 73.03 (50) shall file with the department an application
prescribed and
15furnished by the department and verified signed by the owner of the business if the
16owner is an individual, partnership or unincorporated association or by the
17president and secretary if the owner is a corporation.
AB100, s. 2416
18Section
2416. 78.09 (5) of the statutes is amended to read:
AB100,1056,2319
78.09
(5) To procure an export license, an exporter who holds a valid certificate
20issued under s. 73.03 (50) shall file with the department an application
prescribed
21and furnished by the department and verified signed by the owner of the business
22if the owner is an individual, partnership or unincorporated association or by the
23president and secretary if the owner is a corporation.
AB100, s. 2417
24Section
2417. 78.12 (2) (intro.) of the statutes is renumbered 78.12 (2) and
25amended to read:
AB100,1057,5
178.12
(2) Reports of licensees. Each licensee shall, not later than the last day
2of each month, file
with the department, or, if the department so requires, file
3electronically with any state agency that the department specifies, on forms
4prescribed and furnished by the department, a report
that indicates for the month
5before the month during which the report is due
the following:.
AB100, s. 2418
6Section
2418. 78.12 (2) (a) to (c) of the statutes are repealed.
AB100, s. 2419
7Section
2419. 78.12 (5) (a) of the statutes is amended to read:
AB100,1057,238
78.12
(5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later
9than the 15th day of the month for motor vehicle fuel sold during the previous month.
10At the option of a wholesaler distributor, a licensed supplier shall allow the
11wholesaler distributor to delay paying the tax to the licensed supplier until the date
12that the tax is due to this state. A wholesaler distributor who makes delayed
13payments shall make the payments by electronic funds transfer. If a wholesaler
14distributor fails to make timely payments, the licensed supplier may terminate the
15right of the wholesaler distributor to make delayed payments. Each licensed
16supplier shall notify the department of each wholesaler distributor who makes
17delayed payments of the tax. The department may require any wholesaler
18distributor who makes delayed payments of the tax to
file with furnish the
19department a surety bond payable to this state in an amount not to exceed 3 times
20the highest estimated monthly tax owed by the wholesaler distributor. Whenever the
21wholesaler distributor pays the licensed supplier, the licensed supplier shall credit
22the wholesaler distributor's account for the amount of tax reduction that results from
23the calculation under s. 78.12 (4) (a) 2.
AB100, s. 2420
24Section
2420. 78.12 (5) (b) of the statutes is repealed and recreated to read:
AB100,1058,3
178.12
(5) (b) Licensees shall mail or deliver tax revenue to the department or,
2if the department prescribes another method of submitting or another destination,
3use that other method or submit to that other destination.
AB100, s. 2421
4Section
2421. 78.20 (1m) of the statutes is amended to read:
AB100,1058,105
78.20
(1m) Any person who operates a service station, store, garage or other
6place of business within this state for the retail sale of gasoline therefrom who has
7paid the tax required by this subchapter on the gasoline received into that person's
8storage at such place of business shall be reimbursed and repaid 0.5% of such tax to
9cover shrinkage and evaporation losses upon making and filing a claim
with the
10department on forms prescribed and furnished by it.
AB100, s. 2422
11Section
2422. 78.20 (4) of the statutes is amended to read:
AB100,1058,2112
78.20
(4) On the filing of a claim under sub. (3), accompanied by the invoice or
13a list of purchases, the department shall determine the amount of refund due. The
14department may make such investigation of the correctness of the facts stated in
15such claim as it deems necessary. When the department has approved such claim
16it shall
pay reimburse the claimant
the reimbursement herein provided under this
17section out of the moneys collected under this chapter to be used for carrying out this
18section. No claim for refund shall be denied or the payment thereof withheld for
19failure of the invoice or list of purchases to show the amount of the Wisconsin motor
20vehicle fuel tax on the gasoline as a separate item if the amount of such tax is
21determinable from the information stated on the invoice or list of purchases.
AB100, s. 2423
22Section
2423. 78.22 (1) of the statutes is amended to read:
AB100,1059,423
78.22
(1) Floor tax imposed. On the date any motor vehicle fuel tax rate change
24becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who
25is in possession of any motor vehicle fuel held for sale or resale and on which the
1motor vehicle fuel tax already has been imposed. The person shall determine the
2volume of motor vehicle fuel and shall file
with the department by the 15th day of
3the month in which the new tax rate becomes effective a return, together with any
4tax due on it, determined in accordance with sub. (2).
AB100, s. 2424
5Section
2424. 78.22 (3) (a) of the statutes is renumbered 78.22 (3).
AB100, s. 2425
6Section
2425. 78.22 (3) (b) of the statutes is repealed.
AB100, s. 2426
7Section
2426. 78.22 (4) of the statutes is amended to read:
AB100,1059,158
78.22
(4) Late filing fee. Any person who fails to file a motor vehicle fuel floor
9tax return when due shall pay a late filing fee of $10. A return
shall be considered 10that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st
11class postage duly prepaid and the envelope is officially postmarked on the date due
12and the return is actually received by the department
or at the destination that the
13department prescribes within 5 days of the due date.
A return that is not mailed is
14timely if it is received on or before the due date by the department or at the
15destination that the department prescribes.
AB100, s. 2427
16Section
2427. 78.39 (4m) of the statutes is created to read:
AB100,1059,2017
78.39
(4m) "File" means mail or deliver a document that the department
18prescribes to the department or, if the department prescribes another method of
19submitting or another destination, use that other method or submit to that other
20destination.
AB100, s. 2428
21Section
2428. 78.40 (1) of the statutes is amended to read:
AB100,1060,922
78.40
(1) Imposition of tax and by whom paid. An excise tax at the rate
23determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with
24respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks
25of motor vehicles in this state, attaches at the time of delivery and shall be collected
1by the dealer from the alternate fuels user and shall be paid to the department. The
2tax, with respect to alternate fuels acquired by any alternate fuels user other than
3by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or
4of a snowmobile, an all-terrain vehicle that is not registered for private use under
5s. 23.33 (2) (d)
or (2g) or a recreational motorboat, attaches at the time of the use of
6the fuel and shall be paid to the department by the user. The department may permit
7any supplier of alternate fuels to report and pay to the department the tax on
8alternate fuels delivered into the storage facility of an alternate fuels user or retailer
9which will be consumed for alternate fuels tax purposes or sold at retail.
AB100, s. 2429
10Section
2429. 78.49 (1) (a) of the statutes is amended to read:
AB100,1060,2311
78.49
(1) (a) For the purpose of determining the amount of liability to the state
12for the tax under this subchapter, except as provided in par. (b), each alternate fuels
13licensee shall, not later than the last day of each month, file a monthly report for the
14next preceding month
with the department on forms furnished and prescribed by it.
15Such report shall contain a declaration by the licensee that the statements contained
16therein are accurate and are a true return of the amount of the alternate fuels tax
17due and shall be
subscribed signed by the licensee or the licensee's duly authorized
18agent.
The report shall show, with reference to each location at which an alternate
19fuel is delivered or placed by such licensee into a fuel supply tank of any motor
20vehicle, the information that the department reasonably requires for the proper
21administration and enforcement of the tax under this subchapter. The department
22shall give due consideration to the varying types of operations and transactions in
23specifying the information required.
AB100, s. 2430
24Section
2430. 78.55 (2g) of the statutes is created to read:
AB100,1060,2525
78.55
(2g) "Department" means the department of revenue.
AB100, s. 2431
1Section
2431. 78.55 (2r) of the statutes is created to read:
AB100,1061,52
78.55
(2r) "File" means mail or deliver a document that the department
3prescribes to the department or, if the department prescribes another method of
4submitting or another destination, use that other method or submit to that other
5destination.
AB100, s. 2432
6Section
2432. 78.55 (6) of the statutes is created to read:
AB100,1061,87
78.55
(6) "Sign" means write one's signature or, if the department prescribes
8another method of authenticating, use that other method.
AB100, s. 2433
9Section
2433. 78.58 (1) (a) of the statutes is amended to read:
AB100,1061,2310
78.58
(1) (a) For the purpose of determining the amount of the licensee's
11liability to the state for the tax imposed by this subchapter, except as provided in par.
12(b), each general aviation fuel licensee shall, not later than the 20th day of each
13month, file a monthly report for the next preceding month
with the department on
14forms furnished and prescribed by it. The report shall contain a declaration by the
15licensee that the statements contained therein are accurate and are a true return of
16the amount of general aviation fuel tax due and shall be subscribed by the. The 17licensee or the licensee's duly authorized agent
. The report shall show, with
18reference to each location at which general aviation fuel is delivered or placed by the
19licensee into a fuel supply tank of any aircraft, such information as the department
20may reasonably require for the proper administration and enforcement of the
21general aviation fuel tax. The department shall give due consideration to the varying
22types of operations and transactions in specifying the information required shall sign
23the report.
AB100, s. 2434
24Section
2434. 78.58 (3) of the statutes is amended to read:
AB100,1062,8
178.58
(3) Computation of tax. Each general aviation fuel licensee at the time
2of making the monthly or quarterly report shall compute and pay
to the public
3depository if one has been designated under s. 78.585, but otherwise directly to the
4department, the full amount of the general aviation fuel tax for the next preceding
5month or quarter, which shall be computed as follows: the number of gallons of
6general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk
7storage facilities by the general aviation fuel licensee, multiplied by 0.06 and the
8resulting figure expressed in dollars.
AB100, s. 2436
10Section
2436. 78.59 (2) of the statutes is amended to read:
AB100,1062,1511
78.59
(2) Final report. Every general aviation fuel licensee shall, upon such
12cessation, sale or transfer of the business or upon the cancellation or revocation of
13a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes
14and penalties due the state.
Such payment shall be to the public depository if one
15has been designated under s. 78.585, but otherwise to the department.
AB100, s. 2437
16Section
2437. 78.66 (4) of the statutes is created to read:
AB100,1062,1917
78.66
(4) The department may require any person who keeps records in
18machine-readable form for federal fuel tax purposes to keep those records in the
19same form for purposes of the taxes under this chapter.
AB100, s. 2438
20Section
2438. 78.70 (1) (intro.) of the statutes is amended to read:
AB100,1063,221
78.70
(1) Department authority. (intro.) The department may collect
22delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the
23manner provided for the collection of delinquent income and franchise taxes under
24ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to
(8) and (7), 71.92
and 73.0301,
1including proceeding under the authority incorporated by reference in s. 71.91 (5) (j)
2and the authority to: