AB100: Bill Text

AB100,1051,24 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.

AB100, s. 2398 Section 2398. 77.62 (1) (intro.) of the statutes is amended to read:

AB100,1052,5 77.62 (1) (intro.) The department of revenue may exercise the powers vested in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (5m), and (7) and (8) and, 71.92 and 73.0301 in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in s. 71.91 (5) (j), and the power to:

AB100, s. 2399 Section 2399. 77.75 of the statutes is amended to read:

AB100,1052,12 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.

AB100, s. 2400 Section 2400. 77.92 (1m) of the statutes is created to read:

AB100,1052,17 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.

AB100, s. 2401 Section 2401. 77.92 (4) of the statutes is amended to read:

AB100,1053,4 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) and (2dx); 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.

AB100, s. 2402 Section 2402. 77.96 (5) of the statutes is amended to read:

AB100,1053,11 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.

AB100, s. 2403 Section 2403. 77.96 (5m) of the statutes is created to read:

AB100,1053,16 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.

AB100, s. 2404 Section 2404. 77.98 of the statutes is amended to read:

AB100,1053,23 77.98 Imposition. A local exposition district under subch. II of ch. 229 or a unit of government that establishes a commission to create a premier resort center under s. 66.30 (3q) may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43, or within the unit of government's jurisdiction, of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5.

AB100, s. 2405 Section 2405. 77.981 of the statutes is renumbered 77.981 (1) and amended to read:

AB100,1054,10 77.981 (1) The tax imposed by a district under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter for taxes that a district imposes is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this the tax that a district imposes is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.

AB100, s. 2406 Section 2406. 77.981 (2) of the statutes is created to read:

AB100,1054,17 77.981 (2) The tax imposed by a unit of government under s. 77.98 is imposed on the sale, in the unit of government, of taxable products at a rate of 0.1%, 0.2%, 0.3%, 0.4% or 0.5%, as determined by a majority of the authorized members of the governing body of the unit of government. This tax is irrepealable if any bonds that are issued by the unit of government and that are funded by the tax under this subchapter are outstanding.

AB100, s. 2407 Section 2407. 77.9815 of the statutes is created to read:

AB100,1054,20 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.

AB100, s. 2408 Section 2408. 77.982 (3) of the statutes is amended to read:

AB100,1055,9 77.982 (3) From the appropriation under s. 20.835 (4) (gg), the department of revenue shall distribute 97% of the taxes collected under this subchapter for each district to that district, and 97% of the taxes collected under this subchapter for each unit of government to that unit of government, no later than the end of the month following the end of the calendar quarter in which the amounts were collected. The taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments. Interest paid on refunds of the tax under this subchapter shall be paid from the appropriation under s. 20.835 (4) (gg) at the rate under s. 77.60 (1) (a). Those taxes may be used only for the district's or unit of government's debt service on its bond obligations. Any district or unit of government that receives a report along with a payment under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB100, s. 2409 Section 2409. 77.983 of the statutes is renumbered 77.983 (1).

AB100, s. 2410 Section 2410. 77.983 (2) of the statutes is created to read:

AB100,1055,17 77.983 (2) Retailers and the department of revenue may not collect taxes under this subchapter for any unit of government after the calendar quarter during which all bonds that are issued by the unit of government and that are funded by the tax under this subchapter are retired, except that the department may collect from retailers taxes that accrued before that calendar quarter and interest and penalties that relate to those taxes.

AB100, s. 2411 Section 2411. 78.005 (6m) of the statutes is created to read:

AB100,1055,22 78.005 (6m) "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.

AB100, s. 2412 Section 2412. 78.005 (13r) of the statutes is created to read:

AB100,1055,25 78.005 (13r) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100, s. 2413 Section 2413. 78.01 (2) (e) of the statutes is amended to read:

AB100,1056,6 78.01 (2) (e) Gasoline sold for nonhighway use in mobile machinery and equipment; other than use in a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) or a recreational motorboat; and delivered directly into the consumer's storage tank in an amount of not less than 100 gallons.

AB100, s. 2414 Section 2414. 78.01 (2m) (f) of the statutes is amended to read:

AB100,1056,11 78.01 (2m) (f) It is sold for off-highway use other than use in a snowmobile, in an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) or in a recreational motorboat or if no claim for a refund for the tax on the diesel fuel may be made under s. 78.75 (1m) (a) 3.

AB100, s. 2415 Section 2415. 78.09 (2) of the statutes is amended to read:

AB100,1056,17 78.09 (2) To procure a license, a supplier who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application prescribed and furnished by the department and verified signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.

AB100, s. 2416 Section 2416. 78.09 (5) of the statutes is amended to read:

AB100,1056,23 78.09 (5) To procure an export license, an exporter who holds a valid certificate issued under s. 73.03 (50) shall file with the department an application prescribed and furnished by the department and verified signed by the owner of the business if the owner is an individual, partnership or unincorporated association or by the president and secretary if the owner is a corporation.

AB100, s. 2417 Section 2417. 78.12 (2) (intro.) of the statutes is renumbered 78.12 (2) and amended to read:

AB100,1057,5 78.12 (2) Reports of licensees. Each licensee shall, not later than the last day of each month, file with the department, or, if the department so requires, file electronically with any state agency that the department specifies, on forms prescribed and furnished by the department, a report that indicates for the month before the month during which the report is due the following:.

AB100, s. 2418 Section 2418. 78.12 (2) (a) to (c) of the statutes are repealed.

AB100, s. 2419 Section 2419. 78.12 (5) (a) of the statutes is amended to read:

AB100,1057,23 78.12 (5) (a) Licensed suppliers shall pay taxes on motor vehicle fuel no later than the 15th day of the month for motor vehicle fuel sold during the previous month. At the option of a wholesaler distributor, a licensed supplier shall allow the wholesaler distributor to delay paying the tax to the licensed supplier until the date that the tax is due to this state. A wholesaler distributor who makes delayed payments shall make the payments by electronic funds transfer. If a wholesaler distributor fails to make timely payments, the licensed supplier may terminate the right of the wholesaler distributor to make delayed payments. Each licensed supplier shall notify the department of each wholesaler distributor who makes delayed payments of the tax. The department may require any wholesaler distributor who makes delayed payments of the tax to file with furnish the department a surety bond payable to this state in an amount not to exceed 3 times the highest estimated monthly tax owed by the wholesaler distributor. Whenever the wholesaler distributor pays the licensed supplier, the licensed supplier shall credit the wholesaler distributor's account for the amount of tax reduction that results from the calculation under s. 78.12 (4) (a) 2.

AB100, s. 2420 Section 2420. 78.12 (5) (b) of the statutes is repealed and recreated to read:

AB100,1058,3 78.12 (5) (b) Licensees shall mail or deliver tax revenue 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.

AB100, s. 2421 Section 2421. 78.20 (1m) of the statutes is amended to read:

AB100,1058,10 78.20 (1m) Any person who operates a service station, store, garage or other place of business within this state for the retail sale of gasoline therefrom who has paid the tax required by this subchapter on the gasoline received into that person's storage at such place of business shall be reimbursed and repaid 0.5% of such tax to cover shrinkage and evaporation losses upon making and filing a claim with the department on forms prescribed and furnished by it.

AB100, s. 2422 Section 2422. 78.20 (4) of the statutes is amended to read:

AB100,1058,21 78.20 (4) On the filing of a claim under sub. (3), accompanied by the invoice or a list of purchases, the department shall determine the amount of refund due. The department may make such investigation of the correctness of the facts stated in such claim as it deems necessary. When the department has approved such claim it shall pay reimburse the claimant the reimbursement herein provided under this section out of the moneys collected under this chapter to be used for carrying out this section. No claim for refund shall be denied or the payment thereof withheld for failure of the invoice or list of purchases to show the amount of the Wisconsin motor vehicle fuel tax on the gasoline as a separate item if the amount of such tax is determinable from the information stated on the invoice or list of purchases.

AB100, s. 2423 Section 2423. 78.22 (1) of the statutes is amended to read:

AB100,1059,4 78.22 (1) Floor tax imposed. On the date any motor vehicle fuel tax rate change becomes effective under s. 78.01, a floor tax is hereby imposed upon every person who is in possession of any motor vehicle fuel held for sale or resale and on which the motor vehicle fuel tax already has been imposed. The person shall determine the volume of motor vehicle fuel and shall file with the department by the 15th day of the month in which the new tax rate becomes effective a return, together with any tax due on it, determined in accordance with sub. (2).

AB100, s. 2424 Section 2424. 78.22 (3) (a) of the statutes is renumbered 78.22 (3).

AB100, s. 2425 Section 2425. 78.22 (3) (b) of the statutes is repealed.

AB100, s. 2426 Section 2426. 78.22 (4) of the statutes is amended to read:

AB100,1059,15 78.22 (4) Late filing fee. Any person who fails to file a motor vehicle fuel floor tax return when due shall pay a late filing fee of $10. A return shall be considered that is mailed is filed in time if it is mailed in a properly addressed envelope with 1st class postage duly prepaid and the envelope is officially postmarked on the date due and the return is actually received by the department or at the destination that the department prescribes within 5 days of the due date. A return that is not mailed is timely if it is received on or before the due date by the department or at the destination that the department prescribes.

AB100, s. 2427 Section 2427. 78.39 (4m) of the statutes is created to read:

AB100,1059,20 78.39 (4m) "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.

AB100, s. 2428 Section 2428. 78.40 (1) of the statutes is amended to read:

AB100,1060,9 78.40 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under s. 78.405 is imposed on the use of alternate fuels. The tax, with respect to all alternate fuel delivered by an alternate fuel dealer into supply tanks of motor vehicles in this state, attaches at the time of delivery and shall be collected by the dealer from the alternate fuels user and shall be paid to the department. The tax, with respect to alternate fuels acquired by any alternate fuels user other than by delivery by an alternate fuel dealer into a fuel supply tank of a motor vehicle, or of a snowmobile, an all-terrain vehicle that is not registered for private use under s. 23.33 (2) (d) or (2g) or a recreational motorboat, attaches at the time of the use of the fuel and shall be paid to the department by the user. The department may permit any supplier of alternate fuels to report and pay to the department the tax on alternate fuels delivered into the storage facility of an alternate fuels user or retailer which will be consumed for alternate fuels tax purposes or sold at retail.

AB100, s. 2429 Section 2429. 78.49 (1) (a) of the statutes is amended to read:

AB100,1060,23 78.49 (1) (a) For the purpose of determining the amount of liability to the state for the tax under this subchapter, except as provided in par. (b), each alternate fuels licensee shall, not later than the last day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. Such report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of the alternate fuels tax due and shall be subscribed signed by the licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which an alternate fuel is delivered or placed by such licensee into a fuel supply tank of any motor vehicle, the information that the department reasonably requires for the proper administration and enforcement of the tax under this subchapter. The department shall give due consideration to the varying types of operations and transactions in specifying the information required.

AB100, s. 2430 Section 2430. 78.55 (2g) of the statutes is created to read:

AB100,1060,25 78.55 (2g) "Department" means the department of revenue.

AB100, s. 2431 Section 2431. 78.55 (2r) of the statutes is created to read:

AB100,1061,5 78.55 (2r) "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.

AB100, s. 2432 Section 2432. 78.55 (6) of the statutes is created to read:

AB100,1061,8 78.55 (6) "Sign" means write one's signature or, if the department prescribes another method of authenticating, use that other method.

AB100, s. 2433 Section 2433. 78.58 (1) (a) of the statutes is amended to read:

AB100,1061,23 78.58 (1) (a) For the purpose of determining the amount of the licensee's liability to the state for the tax imposed by this subchapter, except as provided in par. (b), each general aviation fuel licensee shall, not later than the 20th day of each month, file a monthly report for the next preceding month with the department on forms furnished and prescribed by it. The report shall contain a declaration by the licensee that the statements contained therein are accurate and are a true return of the amount of general aviation fuel tax due and shall be subscribed by the. The licensee or the licensee's duly authorized agent. The report shall show, with reference to each location at which general aviation fuel is delivered or placed by the licensee into a fuel supply tank of any aircraft, such information as the department may reasonably require for the proper administration and enforcement of the general aviation fuel tax. The department shall give due consideration to the varying types of operations and transactions in specifying the information required shall sign the report.

AB100, s. 2434 Section 2434. 78.58 (3) of the statutes is amended to read:

AB100,1062,8 78.58 (3) Computation of tax. Each general aviation fuel licensee at the time of making the monthly or quarterly report shall compute and pay to the public depository if one has been designated under s. 78.585, but otherwise directly to the department, the full amount of the general aviation fuel tax for the next preceding month or quarter, which shall be computed as follows: the number of gallons of general aviation fuel placed into the fuel supply tanks of an aircraft or into bulk storage facilities by the general aviation fuel licensee, multiplied by 0.06 and the resulting figure expressed in dollars.

AB100, s. 2435 Section 2435. 78.585 of the statutes is repealed.

AB100, s. 2436 Section 2436. 78.59 (2) of the statutes is amended to read:

AB100,1062,15 78.59 (2) Final report. Every general aviation fuel licensee shall, upon such cessation, sale or transfer of the business or upon the cancellation or revocation of a license, make a report as required in s. 78.58 and pay all general aviation fuel taxes and penalties due the state. Such payment shall be to the public depository if one has been designated under s. 78.585, but otherwise to the department.

AB100, s. 2437 Section 2437. 78.66 (4) of the statutes is created to read:

AB100,1062,19 78.66 (4) The department may require any person who keeps records in machine-readable form for federal fuel tax purposes to keep those records in the same form for purposes of the taxes under this chapter.

AB100, s. 2438 Section 2438. 78.70 (1) (intro.) of the statutes is amended to read:

AB100,1063,2 78.70 (1) Department authority. (intro.) The department may collect delinquent motor vehicle fuel, alternate fuel and general aviation fuel taxes in the manner provided for the collection of delinquent income and franchise taxes under ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c) and (2) to (8) and (7), 71.92 and 73.0301, including proceeding under the authority incorporated by reference in s. 71.91 (5) (j) and the authority to:

AB100, s. 2439 Section 2439. 78.75 (1m) (a) 1. of the statutes is amended to read:

AB100,1063,11 78.75 (1m) (a) 1. Except as provided under subds. 2. and 2m., a person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter, for the purpose of operating a taxicab for the transportation of passengers, for the purpose of operating a motorboat exempt from registration as a motor vehicle under s. 341.05 (20) on privately owned land or for any purpose other than operating a motor vehicle upon the public highways, shall be reimbursed and repaid the amount of the tax paid upon making and filing a claim with the department if the claim is for the tax on 100 gallons or more.

AB100, s. 2440 Section 2440. 78.75 (1m) (a) 2m. of the statutes is amended to read:

AB100,1063,17 78.75 (1m) (a) 2m. A person who uses motor vehicle fuel or an alternate fuel upon which has been paid the tax required under this chapter for the purpose of operating an all-terrain vehicle, as defined under s. 340.01 (2g), may not be reimbursed or repaid the amount of tax paid unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g).

AB100, s. 2441 Section 2441. 78.75 (1m) (a) 3. of the statutes is amended to read:

AB100,1064,7 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed upon forms prescribed and furnished by the department. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

AB100, s. 2442 Section 2442. 78.75 (1m) (a) 3. of the statutes, as affected by 1997 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100,1064,22 78.75 (1m) (a) 3. Claims under subd. 1. shall be made and filed. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for motorboats, except motorboats exempt from registration as motor vehicles under s. 341.05 (20) and recreational motorboats, or motor vehicle fuel or alternate fuels used for snowmobiles and that the estimated snowmobile motor vehicle fuel or alternate fuels tax payments are used for snowmobile trails and areas. The forms shall indicate that refunds are not available for motor vehicle fuel or alternate fuels used for all-terrain vehicles unless the all-terrain vehicle is registered for private use under s. 23.33 (2) (d) or (2g) and shall indicate that estimated all-terrain vehicle motor vehicle fuel or alternate fuels tax payments are used for all-terrain vehicle trails and areas. The forms shall also indicate that refunds are not available for the tax on less than 100 gallons. The department shall distribute forms in sufficient quantities to each county clerk.

AB100, s. 2443 Section 2443. 78.75 (1m) (c) of the statutes is amended to read:

AB100,1065,23 78.75 (1m) (c) The seller, upon request, shall furnish each purchaser with an invoice prepared at the time of delivery, and the purchaser shall send that invoice or a list of purchases to the department when making a claim for refund. The invoice shall contain the following information: date of sale; name and address of seller; name of purchaser, which name must be the name of the claimant; number of gallons purchased; the type of fuel; the purchase price; and the amount of Wisconsin motor vehicle fuel or alternate fuels tax paid as a separate item. If the purchaser sends invoices to the department, the purchaser shall send a separate invoice for each sale and delivery, and the invoice shall be legibly written and shall comply with the foregoing requirements. If the purchaser sends a list of purchases to the department, the purchaser shall retain for 4 years the invoices that are evidence of those purchases and allow the department to inspect them. The claim shall state whether or not the applicant owns an automobile or truck or any other motor-driven machinery or appliance which consumes motor vehicle fuel or an alternate fuel; the total number of gallons of motor vehicle fuel or alternate fuel purchased; the number of gallons of such motor vehicle fuel or alternate fuel purchased on which refund is claimed; a detailed statement of the consumption of such motor vehicle fuel or alternate fuel on which a refund is claimed, describing the machinery, equipment or appliance in which consumed, giving the serial or manufacturer's number of the motor and the approximate number of gallons consumed in each; or if such fuel were not consumed in any such machinery, equipment or appliance, then a description of the purposes for which the fuel was consumed with the approximate number of gallons consumed for each purpose; a statement whether or not deduction has been made for motor vehicle fuel or alternate fuels consumed in applicant's automobile or truck; and such other information as the department deems necessary.