SB77, s. 2375
11Section
2375. 76.22 (1) of the statutes is amended to read:
SB77,1045,2012
76.22
(1) The taxes levied upon and extended against the property of any
13company defined in s. 76.02, after the same become due, with interest thereon, shall
14become a lien upon the property of such company within the state prior to all other
15liens, debts, claims or demands whatsoever, except as provided in ss. 292.31 (8) (i)
,
16292.41 (6) (d) and 292.81, which lien may be enforced in an action in the name of the
17state in any state court of competent jurisdiction against such company and against
18the property of such company within the state. The place of the trial shall not be
19changed from the county in which any such action is commenced, except upon
20consent of parties.
SB77, s. 2376
21Section
2376. 76.39 (5) of the statutes is amended to read:
SB77,1046,422
76.39
(5) Delinquent taxes, penalties, interest and late filing fees shall be a lien
23upon the property of any railroad company or car line company prior to all other liens,
24claims and demands, except as provided in ss. 292.31 (8) (i)
, 292.41 (6) (d) and 292.81,
25which lien may be enforced in any action in the name of the state in any court of
1competent jurisdiction. All provisions of law for enforcing payment of delinquent
2income or franchise taxes under ch. 71 or enforcing payment of delinquent taxes
3based on the value of property under this chapter shall be available to collection of
4taxes on gross receipts in this state levied under this section.
SB77, s. 2377
5Section
2377. 76.84 (3) of the statutes is amended to read:
SB77,1046,96
76.84
(3) From the revenues collected under this subchapter, the department
7shall
transfer credit to the appropriation account under s. 20.566 (2) (ht)
in 1997-98
8$307,300, in 1998-99 $283,300 and in 1999-2000 and thereafter the amounts
9necessary to administer the tax under this subchapter.
SB77, s. 2378
10Section
2378. 76.90 (2) of the statutes is repealed and recreated to read:
SB77,1046,1211
76.90
(2) "Commercial mobile service" has the meaning given in
47 USC 332 12(d).
SB77, s. 2379
13Section
2379. 76.91 (intro.) of the statutes is amended to read:
SB77,1046,20
1476.91 Imposition. (intro.) For 1999 and 2000, there is imposed on each
15cellular mobile radio telecommunications utility
person that provides commercial
16mobile service and on each person that, on June 6, 1996, provides basic local
17exchange service a transitional adjustment fee. Taxpayers shall pay the tax during
18May 1998, November 1998, May 1999, November 1999 and May 2000. For each
19month that a fee is due under this subchapter, the taxpayer shall pay to the
20department an amount calculated as follows:
SB77, s. 2380
21Section
2380. 77.51 (2) of the statutes is amended to read:
SB77,1047,1422
77.51
(2) "Contractors" and "subcontractors" are the consumers of tangible
23personal property used by them in real property construction activities and the sales
24and use tax applies to the sale of tangible personal property to them.
In this
25subsection, "real property construction activities" include the fabrication of modular
1units designed and fabricated for a specific prefabricated building to be affixed to
2land at a particular location designated by the purchaser before the fabrication of the
3modules if the modular units will have a realty function and will become a permanent
4accession to the realty. A contractor engaged primarily in real property construction
5activities may use resale certificates only with respect to purchases of property which
6the contractor has sound reason to believe the contractor will sell to customers for
7whom the contractor will not perform real property construction activities involving
8the use of such property.
In this subsection, "real property construction activities"
9means activities that occur at a site where tangible personal property that is applied
10or adapted to the use or purpose to which real property is devoted is affixed to that
11real property, if the intent of the person who affixes that property is to make a
12permanent accession to the real property. In this subsection, "real property
13construction activities" do not include affixing to real property tangible personal
14property that remains tangible personal property after it is affixed.
SB77, s. 2381
15Section
2381. 77.51 (3r) of the statutes is created to read:
SB77,1047,1916
77.51
(3r) "File" means mail or deliver a document that the department
17prescribes to the department or, if the department prescribes another method of
18submitting or another destination, use that other method or submit to that other
19destination.
SB77, s. 2382
20Section
2382. 77.51 (4) (b) 3. of the statutes is amended to read:
SB77,1047,2521
77.51
(4) (b) 3. In all transactions
, except those to which subd. 7. applies, in
22which an article of tangible personal property is traded toward the purchase of an
23article of greater value, the gross receipts shall be only that portion of the purchase
24price represented by the difference between the full purchase price of the article of
25greater value and the amount allowed for the article traded.
SB77, s. 2383
1Section
2383. 77.51 (4) (b) 7. of the statutes is created to read:
SB77,1048,72
77.51
(4) (b) 7. For the sale of a manufactured building, as defined in s. 101.71
3(6); at the retailer's option, except that after a retailer chooses an option, the retailer
4may not use the other option for other sales without the department's written
5approval; either 35% of the gross receipts or an amount equal to the gross receipts
6minus the cost of the materials that become an ingredient or component part of the
7building.
SB77, s. 2384
8Section
2384. 77.51 (15) (b) 4. of the statutes is amended to read:
SB77,1048,139
77.51
(15) (b) 4. In all transactions
, except those to which subd. 6. applies, in
10which an article of tangible personal property is traded toward the purchase of an
11article of greater value, the sales price shall be only that portion of the purchase price
12represented by the difference between the full purchase price of the article of greater
13value and the amount allowed for the article traded.
SB77, s. 2385
14Section
2385. 77.51 (15) (b) 6. of the statutes is created to read:
SB77,1048,1915
77.51
(15) (b) 6. For the sale of a manufactured building, as defined in s. 101.71
16(6); at the retailer's option, except that after a retailer chooses an option, the retailer
17may not use the other option for other sales without the department's written
18approval; either 35% of the sales price or an amount equal to the sales price minus
19the cost of the materials that become an ingredient or component part of the building.
SB77, s. 2386
20Section
2386. 77.51 (17r) of the statutes is created to read:
SB77,1048,2221
77.51
(17r) "Sign" means write one's signature or, if the department prescribes
22another method of authenticating, use that other method.
SB77, s. 2387
23Section
2387. 77.52 (2) (a) 5. of the statutes is amended to read:
SB77,1049,3
177.52
(2) (a) 5. The sale of telecommunications services that
either originate
2or terminate in this state and are charged to a service address in this state,
3regardless of the location where that charge is billed or paid.
SB77, s. 2388
4Section
2388. 77.52 (2) (a) 5m. of the statutes is created to read:
SB77,1049,85
77.52
(2) (a) 5m. The sale of services that consist of taking messages by
6telephone and transmitting them to the purchaser of the service or at that
7purchaser's direction, but not including those services if they are merely an
8incidental element of another service that is sold to that purchaser.
SB77, s. 2389
9Section
2389. 77.52 (2) (a) 5r. of the statutes is created to read:
SB77,1049,1210
77.52
(2) (a) 5r. The sale of services that consist of recording messages for a
11particular person into a central computer database and activating those messages
12for that person when the computer is accessed for the messages.
SB77, s. 2390
13Section
2390. 77.52 (2) (a) 6. of the statutes is amended to read:
SB77,1049,1714
77.52
(2) (a) 6. Laundry, dry cleaning, pressing and dyeing services, except
15when performed on raw materials or goods in process destined for sale
, and except
16when performed on cloth diapers by a diaper service
and except when the service is
17performed by the customer through the use of coin-operated, self-service machines.
SB77, s. 2391
18Section
2391. 77.52 (17m) (a) of the statutes is amended to read:
SB77,1049,2119
77.52
(17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
20may apply for a direct pay permit by
submitting to the department filing a completed
21form that the department prescribes.
SB77, s. 2392
22Section
2392. 77.53 (1m) (a) of the statutes is amended to read:
SB77,1050,723
77.53
(1m) (a) If the motor vehicle is assigned to and used by an employe of the
24dealer for whom the dealer is required to withhold amounts for federal income tax
25purposes
or by a person who both has an ownership interest in the dealership and
1actively participates in the daily operation of the dealership, $96 per month for each
2motor vehicle registration plate held by the dealer, except that beginning in 1997 the
3department shall annually, as of January 1, adjust the dollar amount under this
4paragraph, rounded to the nearest whole dollar, to reflect the annual percentage
5change in the U.S. consumer price index for all urban consumers, U.S. city average,
6as determined by the U.S. department of labor, for the 12 months ending on June 30
7of the year before the change.
SB77, s. 2393
8Section
2393. 77.54 (3m) of the statutes is repealed and recreated to read:
SB77,1050,129
77.54
(3m) The gross receipts from the sale of and the storage, use or other
10consumption of the following items if they are used exclusively by the purchaser or
11user in the business of farming; including dairy farming, agriculture, horticulture,
12floriculture and custom farming services:
SB77,1050,1313
(a) Seeds for planting.
SB77,1050,1414
(b) Plants.
SB77,1050,1616
(d) Fertilizer.
SB77,1050,1717
(e) Soil conditioners.
SB77,1050,1818
(f) Animal bedding.
SB77,1050,1919
(g) Sprays, pesticides and fungicides.
SB77,1050,2020
(h) Breeding and other livestock.
SB77,1050,2121
(i) Poultry.
SB77,1050,2222
(j) Farm work stock.
SB77,1050,2323
(k) Baling twine and baling wire.
SB77,1050,2424
(L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.
SB77,1051,2
1(m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay
2or silage.
SB77, s. 2394
3Section
2394. 77.58 (1m) of the statutes is created to read:
SB77,1051,94
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.
SB77, s. 2395
10Section
2395. 77.61 (5) (b) 10. of the statutes is repealed and recreated to read:
SB77,1051,1311
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.
SB77, s. 2396
14Section
2396. 77.61 (5) (b) 11. of the statutes is created to read:
SB77,1051,1515
77.61
(5) (b) 11. Any person who makes the request under s. 49.22 (2m).
SB77, s. 2397
16Section
2397. 77.61 (14) of the statutes is amended to read:
SB77,1051,2417
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.
SB77, s. 2398
25Section
2398. 77.62 (1) (intro.) of the statutes is amended to read:
SB77,1052,5
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:
SB77, s. 2399
6Section
2399. 77.75 of the statutes is amended to read:
SB77,1052,12
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.
SB77, s. 2400
13Section
2400. 77.92 (1m) of the statutes is created to read:
SB77,1052,1714
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.
SB77, s. 2401
18Section
2401. 77.92 (4) of the statutes is amended to read:
SB77,1053,419
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.
SB77, s. 2402
5Section
2402. 77.96 (5) of the statutes is amended to read:
SB77,1053,116
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.
SB77, s. 2403
12Section
2403. 77.96 (5m) of the statutes is created to read:
SB77,1053,1613
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.
SB77, s. 2404
17Section
2404. 77.98 of the statutes is amended to read:
SB77,1053,23
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.
SB77, s. 2405
24Section
2405. 77.981 of the statutes is renumbered 77.981 (1) and amended
25to read:
SB77,1054,10
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.
SB77, s. 2406
11Section
2406. 77.981 (2) of the statutes is created to read:
SB77,1054,1712
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.
SB77, s. 2407
18Section
2407. 77.9815 of the statutes is created to read:
SB77,1054,20
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.
SB77, s. 2408
21Section
2408. 77.982 (3) of the statutes is amended to read:
SB77,1055,922
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).
SB77, s. 2409
10Section
2409. 77.983 of the statutes is renumbered 77.983 (1).
SB77, s. 2410
11Section
2410. 77.983 (2) of the statutes is created to read:
SB77,1055,1712
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.
SB77, s. 2411
18Section
2411. 78.005 (6m) of the statutes is created to read:
SB77,1055,2219
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.
SB77, s. 2412
23Section
2412. 78.005 (13r) of the statutes is created to read:
SB77,1055,2524
78.005
(13r) "Sign" means write one's signature or, if the department
25prescribes another method of authenticating, use that other method.
SB77, s. 2413
1Section
2413. 78.01 (2) (e) of the statutes is amended to read: