AB133-ASA1,853,1310
71.17
(6) Funeral trusts. If a qualified funeral trust makes the election under
11section
685 of the Internal Revenue Code for federal income tax purposes, that
12election applies for purposes of this chapter and each trust shall compute its own tax
13and shall apply the rates under s. 71.06 (1)
and, (1m)
, (1n) or (1p).
AB133-ASA1,853,18
1571.195 Definition. In this subchapter, "partnership" includes limited liability
16companies and other entities that are treated as partnerships under the Internal
17Revenue Code, and "partnership" does not include publicly traded partnerships
18treated as corporations under s. 71.22
(1) (1g).
AB133-ASA1,853,2220
71.21
(4) Credits computed by a partnership under s. 71.07 (2dd), (2de), (2di),
21(2dj), (2dL), (2ds), (2dx)
, (2dy) and (3s) and passed through to partners shall be added
22to the partnership's income.
AB133-ASA1,854,7
171.22
(1d) "Commercial domicile" means the location of a trade or business
2from which the trade or business is principally managed in the United States,
3regardless of whether the trade or business is organized under the laws of a foreign
4country, the commonwealth of Puerto Rico or any territory or possession of the
5United States. The location of the taxpayer's trade or business at which the greatest
6number of the taxpayer's employes work or are regularly connected, as of the last day
7of the taxable year, is rebuttably presumed to be the taxpayer's commercial domicile.
AB133-ASA1,854,119
71.22
(1r) "Doing business" includes owning a direct or indirect interest in a
10general or limited partnership or limited liability company that transacts in this
11state for pecuniary gain.
AB133-ASA1,854,1713
71.22
(3g) "Intangible property" includes patents, copyrights, trademarks,
14trade names, service names, service marks, logos, franchises, licenses, plans,
15specifications, blueprints, processes, techniques, formulas, designs, layouts,
16patterns, drawings, manuals, customer lists, contracts, technical know-how and
17trade secrets. "Intangible property" does not include securities.
AB133-ASA1,855,1720
71.22
(4) (f) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
21(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
22that begin after December 31, 1990, and before January 1, 1992, means the federal
23internal revenue code Internal Revenue Code as amended to December 31, 1990,
24and as amended by P.L.
102-227, P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding
25section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277, and
1as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
2P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
3821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
4101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, P.L.
5102-486, P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
6105-34, P.L. 105-206 and P.L. 105-277. The
internal revenue code Internal Revenue
7Code applies for Wisconsin purposes at the same time as for federal purposes.
8Amendments to the federal
internal revenue code Internal Revenue Code enacted
9after December 31, 1990, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1990, and before January 1, 1992, except that
11changes to the
internal revenue code Internal Revenue Code made by P.L.
102-227,
12P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and 13P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the
14provisions applicable to this subchapter made by P.L.
102-227, P.L.
102-486, P.L.
15103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L.
16105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for
17federal purposes.
AB133-ASA1,856,1919
71.22
(4) (g) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
21that begin after December 31, 1991, and before January 1, 1993, means the federal
22internal revenue code Internal Revenue Code as amended to December 31, 1991,
23excluding sections 103, 104 and 110 of P.L.
102-227, and as amended by P.L.
24102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13171 and
2513174 of P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
1105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected in the provisions
2applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
3sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 4and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
5101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
6102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a) and
7(c) 1, 13171 and 13174 of P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
8104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277. The
internal revenue code 9Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
10purposes. Amendments to the federal
internal revenue code Internal Revenue Code 11enacted after December 31, 1991, do not apply to this paragraph with respect to
12taxable years beginning after December 31, 1991, and before January 1, 1993,
13except that changes to the
internal revenue code
Internal Revenue Code made by P.L.
14102-318, P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
15104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that
16indirectly affect the provisions applicable to this subchapter made by P.L.
102-318,
17P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and 18P.L.
105-34, P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the
19same time as for federal purposes.
AB133-ASA1,857,2121
71.22
(4) (h) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
22(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
23that begin after December 31, 1992, and before January 1, 1994, means the federal
24internal revenue code Internal Revenue Code as amended to December 31, 1992,
25excluding sections 103, 104 and 110 of P.L.
102-227, and as amended by P.L.
103-66,
1excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
2103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
3105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected in the provisions
4applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding
5sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 6and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
7101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
8102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a) and
9(c) 1, 13113, 13150, 13171, 13174 and 13203 of P.L.
103-66, P.L.
103-465, P.L.
10104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and
11P.L. 105-277. The
internal revenue code Internal Revenue Code applies for
12Wisconsin purposes at the same time as for federal purposes. Amendments to the
13federal
internal revenue code Internal Revenue Code enacted after
14December 31, 1992, do not apply to this paragraph with respect to taxable years
15beginning after December 31, 1992, and before January 1, 1994, except that
16changes to the
internal revenue code Internal Revenue Code made by P.L.
103-66,
17P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34,
18P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the provisions
19applicable to this subchapter made by P.L.
103-66, P.L.
103-465. P.L.
104-188,
20excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L.
21105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1,859,323
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
24(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
25that begin after December 31, 1993, and before January 1, 1995, means the federal
1internal revenue code Internal Revenue Code as amended to December 31, 1993,
2excluding sections 103, 104 and 110 of P.L.
102-227 and sections 13113, 13150 (d),
313171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66, and as amended by P.L.
4103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7,
5P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, 6P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected in the
7provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 8excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
9P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
10101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
11110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
1213113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66, P.L.
103-296,
13P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
14104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
15105-34, P.L. 105-206 and P.L. 105-277. The
internal revenue code Internal Revenue
16Code applies for Wisconsin purposes at the same time as for federal purposes.
17Amendments to the federal
internal revenue code Internal Revenue Code enacted
18after December 31, 1993, do not apply to this paragraph with respect to taxable years
19beginning after December 31, 1993, and before January 1, 1995, except that
20changes to the
internal revenue code Internal Revenue Code made by P.L.
103-296,
21P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
22104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
23105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the
24provisions applicable to this subchapter made by P.L.
103-296, P.L.
103-337, P.L.
25103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
1section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193
and, P.L.
105-34, P.L.
2105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for
3federal purposes.
AB133-ASA1,860,75
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
6(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
7that begin after December 31, 1994, and before January 1, 1996, means the federal
8internal revenue code Internal Revenue Code as amended to December 31, 1994,
9excluding sections 103, 104 and 110 of P.L.
102-227 and sections 13113, 13150 (d),
1013171 (d), 13174 and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
11104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
12104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as
13indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
14100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
15(b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
16101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
17excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
18103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
19103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
20excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
21104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277. The
internal revenue code 22Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
23purposes. Amendments to the federal
internal revenue code Internal Revenue Code 24enacted after December 31, 1994, do not apply to this paragraph with respect to
25taxable years beginning after December 31, 1994, and before January 1, 1996,
1except that changes to the
internal revenue code Internal Revenue Code made by P.L.
2104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
104-188,
3P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 and
4changes that indirectly affect the provisions applicable to this subchapter made by
5P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of P.L.
6104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L.
7105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1,861,129
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
10(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
11that begin after December 31, 1995, and before January 1, 1997, means the federal
12internal revenue code Internal Revenue Code as amended to December 31, 1995,
13excluding sections 103, 104 and 110 of P.L.
102-227 and sections 13113, 13150 (d),
1413171 (d), 13174 and 13203 (d) of P.L.
103-66, and as amended by P.L.
104-188,
15excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191,
16P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as
17indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
18100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
19(b) (2) and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
20101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
24excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191,
25P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277. The
1internal revenue code Internal Revenue Code applies for Wisconsin purposes at the
2same time as for federal purposes. Amendments to the federal
internal revenue code 3Internal Revenue Code enacted after December 31, 1995, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1995, and
5before January 1, 1997, except that changes to the Internal Revenue Code made by
6P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188,
7P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34,
P.L. 105-206 and P.L.
8105-277 and changes that indirectly affect the provisions applicable to this
9subchapter made by P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and
101605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L.
11105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for
12federal purposes.
AB133-ASA1,862,1414
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
15(1g) and 71.42 (2), "
internal revenue code Internal Revenue Code", for taxable years
16that begin after December 31, 1996, and before January 1, 1998, means the federal
17internal revenue code Internal Revenue Code as amended to December 31, 1996,
18excluding sections 103, 104 and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171
19(d), 13174 and 13203 (d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
20and 1605 (d) of P.L.
104-188, and as amended by P.L.
105-33 and, P.L.
105-34, P.L.
21105-206 and P.L. 105-277, and as indirectly affected in the provisions applicable to
22this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
23(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of P.L.
99-514 and section
241008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
25P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
1102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
213174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
3104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
4of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L.
5105-206 and P.L. 105-277. The
internal revenue code Internal Revenue Code 6applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal
internal revenue code Internal Revenue Code enacted
8after December 31, 1996, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1996, and before January 1, 1998, except that
10changes to the
internal revenue code Internal Revenue Code made by P.L.
105-33 11and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect
12the provisions applicable to this subchapter made by P.L.
105-33 and, P.L.
105-34,
13P.L. 105-206 and P.L. 105-277 apply for Wisconsin purposes at the same time as for
14federal purposes.
AB133-ASA1,863,1416
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
18December 31, 1997,
and before January 1, 1999, means the federal Internal Revenue
19Code as amended to December 31, 1997, excluding sections 103, 104 and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and
21sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188,
and as
22amended by P.L. 105-178, P.L. 105-206 and P.L. 105-277, and as indirectly affected
23in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
24100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823
25(c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
1101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections
2103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding
3sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
4103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections
51123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
6104-193, P.L.
105-33 and, P.L.
105-34, P.L. 105-178, P.L. 105-206 and P.L. 105-277.
7The Internal Revenue Code applies for Wisconsin purposes at the same time as for
8federal purposes. Amendments to the federal Internal Revenue Code enacted after
9December 31, 1997, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 1997
, and before January 1, 1999, except that changes
11to the Internal Revenue Code made by P.L. 105-178, P.L. 105-206 and P.L. 105-277
12and changes that indirectly affect the provisions applicable to this subchapter made
13by P.L. 105-178, P.L. 105-206 and P.L. 105-277 apply for Wisconsin purposes at the
14same time as for federal purposes.
AB133-ASA1,864,916
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
17(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
18December 31, 1998, means the federal Internal Revenue Code as amended to
19December 31, 1998, excluding sections 103, 104 and 110 of P.L.
102-227, sections
2013113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66 and sections 1123 (b),
211202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as indirectly affected in the
22provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 23excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2) and 823 (c) (2) of
24P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
25101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and
1110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
3103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123 (b), 1202
4(c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
5105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206 and P.L.
105-277. The Internal
6Revenue Code applies for Wisconsin purposes at the same time as for federal
7purposes. Amendments to the federal Internal Revenue Code enacted after
8December 31, 1998, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1998.
AB133-ASA1,865,712
71.22
(4m) (d) For taxable years that begin after December 31, 1990, and
13before January 1, 1992, "
internal revenue code Internal Revenue Code", for
14corporations that are subject to a tax on unrelated business income under s. 71.26
15(1) (a), means the federal
internal revenue code
Internal Revenue Code as amended
16to December 31, 1990, and as amended by P.L.
102-227, P.L.
102-486, P.L.
103-66,
17P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206
18and P.L. 105-277, and as indirectly affected in the provisions applicable to this
19subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140,
20P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, P.L.
102-486, P.L.
103-66,
21P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206
22and P.L. 105-277. The
internal revenue code
Internal Revenue Code applies for
23Wisconsin purposes at the same time as for federal purposes. Amendments to the
24internal revenue code Internal Revenue Code enacted after December 31, 1990, do
25not apply to this paragraph with respect to taxable years beginning after
1December 31, 1990, and before January 1, 1992, except that changes to the
internal
2revenue code Internal Revenue Code made by P.L.
102-227, P.L.
102-486, P.L.
3103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L.
4105-206 and P.L. 105-277, and changes that indirectly affect the provisions
5applicable to this subchapter made by P.L.
102-227, P.L.
102-486, P.L.
103-66, P.L.
6104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and
7P.L. 105-277, apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1,866,89
71.22
(4m) (e) For taxable years that begin after December 31, 1991, and
10before January 1, 1993, "
internal revenue code Internal Revenue Code", for
11corporations that are subject to a tax on unrelated business income under s. 71.26
12(1) (a), means the federal
internal revenue code
Internal Revenue Code as amended
13to December 31, 1991, excluding sections 103, 104 and 110 of P.L.
102-227, and as
14amended by P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13101 (a)
15and (c) 1, 13171 and 13174 of P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
16104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as indirectly affected
17in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
18100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
19102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
20102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13171 and 13174 of P.L.
21103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L.
22105-206 and P.L. 105-277. The
internal revenue code Internal Revenue Code 23applies for Wisconsin purposes at the same time as for federal purposes.
24Amendments to the
internal revenue code Internal Revenue Code enacted after
25December 31, 1991, do not apply to this paragraph with respect to taxable years
1beginning after December 31, 1991, and before January 1, 1993, except that
2changes to the
internal revenue code Internal Revenue Code made by P.L.
102-318,
3P.L.
102-486, P.L.
103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and 4P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the
5provisions applicable to this subchapter made by P.L.
102-318, P.L.
102-486, P.L.
6103-66, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34, P.L.
7105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for
8federal purposes.
AB133-ASA1,867,910
71.22
(4m) (f) For taxable years that begin after December 31, 1992, and before
11January 1, 1994, "
internal revenue code
Internal Revenue Code", for corporations
12that are subject to a tax on unrelated business income under s. 71.26 (1) (a), means
13the federal
internal revenue code Internal Revenue Code as amended to
14December 31, 1992, excluding sections 103, 104 and 110 of P.L.
102-227, and as
15amended by P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
1613174 and 13203 of P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311
17of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as indirectly
18affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203,
19P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508,
20P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
21102-486, P.L.
103-66, excluding sections 13101 (a) and (c) 1, 13113, 13150, 13171,
2213174 and 13203 of P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311
23of P.L.
104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277. The
internal
24revenue code Internal Revenue Code applies for Wisconsin purposes at the same
25time as for federal purposes. Amendments to the
internal revenue code Internal
1Revenue Code enacted after December 31, 1992, do not apply to this paragraph with
2respect to taxable years beginning after December 31, 1992, and before
3January 1, 1994, except that changes to the
internal revenue code Internal Revenue
4Code made by P.L.
103-66, P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
5104-188,
and P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that
6indirectly affect the provisions applicable to this subchapter made by P.L.
103-66,
7P.L.
103-465, P.L.
104-188, excluding section 1311 of P.L.
104-188,
and P.L.
105-34,
8P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for
9federal purposes.
AB133-ASA1,868,1411
71.22
(4m) (g) For taxable years that begin after December 31, 1993, and
12before January 1, 1995, "
internal revenue code Internal Revenue Code", for
13corporations that are subject to a tax on unrelated business income under s. 71.26
14(1) (a), means the federal
internal revenue code
Internal Revenue Code as amended
15to December 31, 1993, excluding sections 103, 104 and 110 of P.L.
102-227 and
16sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d) and 13215 of P.L.
103-66, and
17as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
18section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
19104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, and as
20indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
21100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
22101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
23102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2413174, 13203 (d) and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465,
25P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
1of P.L.
104-188, P.L.
104-191, P.L.
104-193 and
, P.L.
105-34, P.L. 105-206 and P.L.
2105-277. The
internal revenue code Internal Revenue Code applies for Wisconsin
3purposes at the same time as for federal purposes. Amendments to the
internal
4revenue code Internal Revenue Code enacted after December 31, 1993, do not apply
5to this paragraph with respect to taxable years beginning after December 31, 1993,
6and before January 1, 1995, except that changes to the
internal revenue code 7Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
8104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
9104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L.
10105-277 and changes that indirectly affect the provisions applicable to this
11subchapter made by P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding
12section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
13104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, apply for
14Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1,869,1716
71.22
(4m) (h) For taxable years that begin after December 31, 1994, and
17before January 1, 1996, "
internal revenue code Internal Revenue Code", for
18corporations that are subject to a tax on unrelated business income under s. 71.26
19(1) (a), means the federal
internal revenue code
Internal Revenue Code as amended
20to December 31, 1994, excluding sections 103, 104 and 110 of P.L.
102-227 and
21sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and as
22amended by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605
23of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L.
24105-277, and as indirectly affected in the provisions applicable to this subchapter
25by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
1P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
2102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
3(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
4103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311 and 1605 of
5P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34, P.L. 105-206 and P.L.
6105-277. The
internal revenue code Internal Revenue Code applies for Wisconsin
7purposes at the same time as for federal purposes. Amendments to the
internal
8revenue code Internal Revenue Code enacted after December 31, 1994, do not apply
9to this paragraph with respect to taxable years beginning after December 31, 1994,
10and before January 1, 1996, except that changes to the
internal revenue code 11Internal Revenue Code made by P.L.
104-7, P.L.
104-188, excluding sections 1202,
121204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193 and, P.L.
105-34,
13P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the provisions
14applicable to this subchapter made by P.L.
104-7, P.L.
104-188, excluding sections
151202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193
and, P.L.
16105-34, P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the same
17time as for federal purposes.
AB133-ASA1,870,2019
71.22
(4m) (i) For taxable years that begin after December 31, 1995, and before
20January 1, 1997, "
internal revenue code
Internal Revenue Code", for corporations
21that are subject to a tax on unrelated business income under s. 71.26 (1) (a), means
22the federal
internal revenue code Internal Revenue Code as amended to
23December 31, 1995, excluding sections 103, 104 and 110 of P.L.
102-227 and sections
2413113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and as amended by
25P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188,
1P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L.
2105-277, and as indirectly affected in the provisions applicable to this subchapter
3by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179,
4P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
5102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
6(d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
7103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311 and
81605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, PL.
105-33 and, P.L.
105-34, P.L.
9105-206 and P.L. 105-277. The
internal revenue code Internal Revenue Code 10applies for Wisconsin purposes at the same time as for federal purposes.
11Amendments to the
internal revenue code Internal Revenue Code enacted after
12December 31, 1995, do not apply to this paragraph with respect to taxable years
13beginning after December 31, 1995, and before January 1, 1997, except that
14changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
151123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
16105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly
17affect the provisions applicable to this subchapter made by P.L.
104-188, excluding
18sections 1123, 1202, 1204, 1311 and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193,
19P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, apply for Wisconsin
20purposes at the same time as for federal purposes.
AB133-ASA1,871,1922
71.22
(4m) (j) For taxable years that begin after December 31, 1996, and before
23January 1, 1998, "Internal Revenue Code", for corporations that are subject to a tax
24on unrelated business income under s. 71.26 (1) (a), means the federal Internal
25Revenue Code as amended to December 31, 1996, excluding sections 103, 104 and
1110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
2103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188 3and as amended by P.L.
105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277, and
4as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
5P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
6P.L.
101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
7102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
813174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
9104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
10of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L.
11105-206 and P.L. 105-277. The Internal Revenue Code applies for Wisconsin
12purposes at the same time as for federal purposes. Amendments to the Internal
13Revenue Code enacted after December 31, 1996, do not apply to this paragraph with
14respect to taxable years beginning after December 31, 1996, and before
15January 1, 1998, except that changes to the Internal Revenue Code made by P.L.
16105-33 and, P.L.
105-34, P.L. 105-206 and P.L. 105-277 and changes that indirectly
17affect provisions applicable to this subchapter made by P.L.
105-33
and, P.L.
105-34,
18P.L. 105-206 and P.L. 105-277, apply for Wisconsin purposes at the same time as for
19federal purposes.
AB133-ASA1,872,1721
71.22
(4m) (k) For taxable years that begin after December 31, 1997,
and
22before January 1, 1999, "Internal Revenue Code", for corporations that are subject
23to a tax on unrelated business income under s. 71.26 (1) (a), means the federal
24Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
25104 and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174 and 13203
1(d) of P.L.
103-66, and sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
2104-188,
and as amended by P.L. 105-178, P.L. 105-206 and P.L. 105-277, and as
3indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
4100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
5101-508, P.L.
102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
6102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
713174 and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
8104-7, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d)
9of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33 and, P.L.
105-34, P.L.
10105-178, P.L. 105-206 and P.L. 105-277. The Internal Revenue Code applies for
11Wisconsin purposes at the same time as for federal purposes. Amendments to the
12Internal Revenue Code enacted after December 31, 1997, do not apply to this
13paragraph with respect to taxable years beginning after December 31, 1997
, and
14before January 1, 1999, except that changes to the Internal Revenue Code made by
15P.L. 105-178, P.L. 105-206 and P.L. 105-277 and changes that indirectly affect the
16provisions applicable to this subchapter made by P.L. 105-178, P.L. 105-206 and P.L.
17105-277 apply for Wisconsin purposes at the same time as for federal purposes.
AB133-ASA1,873,1019
71.22
(4m) (L) For taxable years that begin after December 31, 1998, "Internal
20Revenue Code", for corporations that are subject to a tax on unrelated business
21income under s. 71.26 (1) (a), means the federal Internal Revenue Code as amended
22to December 31, 1998, excluding sections 103, 104 and 110 of P.L.
102-227, sections
2313113, 13150 (d), 13171 (d), 13174 and 13203 (d) of P.L.
103-66, and sections 1123
24(b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
104-188, and as indirectly affected
25in the provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
1100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
2102-227, excluding sections 103, 104 and 110 of P.L.
102-227, P.L.
102-318, P.L.
3102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174 and
413203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
5104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311 and 1605 (d) of P.L.
6104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
7105-206 and P.L.
105-277. The Internal Revenue Code applies for Wisconsin
8purposes at the same time as for federal purposes. Amendments to the Internal
9Revenue Code enacted after December 31, 1998, do not apply to this paragraph with
10respect to taxable years beginning after December 31, 1998.
AB133-ASA1,873,2112
71.23
(1) Income tax. For the purpose of raising revenue for the state and the
13counties, cities, villages and towns, there shall be assessed, levied, collected and paid
14a tax as provided under this chapter on all Wisconsin net incomes of corporations
15which that are not subject to the franchise tax under sub. (2) and
which that own
16property within this state
; that derive income from sources within this state or from
17activities that are attributable to this state; or whose business within this state
18during the taxable year, except as provided under sub. (3), consists exclusively of
19foreign commerce, interstate commerce, or both; except as exempted under s. 71.26
20(1). This section shall not be construed to prevent or affect the correction of errors or
21omissions in the assessments of income for former years under s. 71.74 (1) and (2).
AB133-ASA1, s. 1729
22Section
1729. 71.25 (6) of the statutes is renumbered 71.25 (6) (intro) and
23amended to read:
AB133-ASA1,874,1824
71.25
(6) Allocation and separate accounting and apportionment formula.
25(intro.) Corporations engaged in business within and without the state shall be taxed
1only on such income as is derived from business transacted and property located
2within the state. The amount of such income attributable to Wisconsin may be
3determined by an allocation and separate accounting thereof, when the business of
4such corporation within the state is not an integral part of a unitary business, but
5the department of revenue may permit an allocation and separate accounting in any
6case in which it is satisfied that the use of such method will properly reflect the
7income taxable by this state. In all cases in which allocation and separate accounting
8is not permissible, the determination shall be made in the following manner: for all
9businesses except financial organizations, public utilities, railroads, sleeping car
10companies, car line companies and corporations or associations that are subject to
11a tax on unrelated business income under s. 71.26 (1) (a) there shall first be deducted
12from the total net income of the taxpayer the part thereof (less related expenses, if
13any) that follows the situs of the property
or the residence of the recipient. The.
14Except as provided in subs. (9d) and (9g), the remaining net income shall be
15apportioned to
Wisconsin this state by use of
an apportionment fraction composed
16of a sales factor under sub. (9) representing 50% of the fraction, a property factor
17under sub. (7) representing 25% of the fraction and a payroll factor under sub. (8)
18representing 25% of the fraction. the following:
AB133-ASA1,874,2320
71.25
(6) (a) For taxable years beginning after December 31, 2000, and before
21January 1, 2002, an apportionment fraction composed of a sales factor under sub. (9)
22representing 63% of the fraction, a property factor under sub. (7) representing 18.5%
23of the fraction and a payroll factor under sub. (8) representing 18.5% of the fraction.
AB133-ASA1,875,4
171.25
(6) (b) For taxable years beginning after December 31, 2001, and before
2January 1, 2003, an apportionment fraction composed of a sales factor under sub. (9)
3representing 85% of the fraction, a property factor under sub. (7) representing 7.5%
4of the fraction and a payroll factor under sub. (8) representing 7.5% of the fraction.
AB133-ASA1,875,76
71.25
(6) (c) For taxable years beginning after December 31, 2002, an
7apportionment fraction composed of the sales factor under sub. (9).
AB133-ASA1,875,109
71.25
(7) Property factor. (intro.) For purposes of sub. (5)
and for taxable
10years beginning before January 1, 2003:
AB133-ASA1,875,1312
71.25
(8) Payroll factor. (intro.) For purposes of sub. (5)
and for taxable years
13beginning before January 1, 2003:
AB133-ASA1,875,2315
71.25
(9) (d) Sales, other than sales of tangible personal property, are in this
16state if the income-producing activity is performed in this state. If the
17income-producing activity is performed both in and outside this state the sales shall
18be divided between those states having jurisdiction to tax such business in
19proportion to the direct costs of performance incurred in each such state in rendering
20this service. Services performed in states which do not have jurisdiction to tax the
21business shall be deemed to have been performed in the state to which compensation
22is allocated by sub. (8).
This paragraph does not apply to taxable years beginning
23after December 31, 1999.
AB133-ASA1,876,4
171.25
(9) (dc) For taxable years beginning after December 31, 1999, sales,
2rents, royalties, and other income from real property, and the receipts from the lease
3or rental of tangible personal property are attributed to the state in which the
4property is located.
AB133-ASA1,876,106
71.25
(9) (dg) For taxable years beginning after December 31, 1999, receipts
7from the lease or rental of moving property including but not limited to motor
8vehicles, rolling stock, aircraft, vessels, or mobile equipment are included in the
9numerator of the sales factor under par. (a) to the extent that the property is used
10in this state. The use of moving property in this state is determined as follows:
AB133-ASA1,876,1611
1. The use of a motor vehicle or rolling stock in this state is determined by
12multiplying the gross receipts from the lease or rental of the motor vehicle or rolling
13stock by a fraction having as a numerator the number of miles traveled within this
14state by the motor vehicle or rolling stock while leased or rented in the taxable year
15and having as a denominator the total number of miles traveled by the motor vehicle
16or rolling stock while leased or rented in the taxable year.
AB133-ASA1,876,2117
2. The use of an aircraft in this state is determined by multiplying the gross
18receipts from the lease or rental of the aircraft by a fraction having as a numerator
19the number of landings of the aircraft in this state while leased or rented in the
20taxable year and having as a denominator the total number of landings of the aircraft
21while leased or rented in the taxable year.
AB133-ASA1,877,222
3. The use of a vessel or mobile equipment in this state is determined by
23multiplying the gross receipts from the lease or rental of the vessel or mobile
24equipment by a fraction having as a numerator the number of days that the vessel
25or mobile equipment is in this state while leased or rented in the taxable year and
1having as a denominator the total number of days that the vessel or mobile
2equipment is leased or rented in the taxable year.
AB133-ASA1,877,63
4. If the taxpayer does not know the location of moving property while such
4property is leased or rented in the taxable year, the moving property is used in the
5state in which such property is located at the time the lessee or renter takes
6possession of the property.
AB133-ASA1,877,108
71.25
(9) (dn) For taxable years beginning after December 31, 1999, gross
9royalties and gross income received for the use of intangible property are attributed
10to this state if any of the following applies:
AB133-ASA1,877,1311
1. The purchaser of intangible property uses the intangible property in the
12production, fabrication or manufacturing of a product that is sold to a customer who
13is located in this state.
AB133-ASA1,877,1614
2. The purchaser of intangible property uses the intangible property in the
15printing or publication of materials that are sold to a customer who is located in this
16state.
AB133-ASA1,877,1817
3. The purchaser of intangible property uses the intangible property in the
18operation of a trade or business at a location in this state.
AB133-ASA1,877,2019
4. The purchaser of intangible property is billed for the purchase of the
20intangible property at a location in this state.
AB133-ASA1,877,2221
5. The taxpayer is not subject to income tax in the state in which the intangible
22property is used but the taxpayer's commercial domicile is in this state.
AB133-ASA1,878,224
71.25
(9) (dr) 1. For taxable years beginning after December 31, 1999, receipts
25from a service are attributed to the state where the purchaser of the service received
1the benefit of the service. The benefit of a service is received in this state if any of
2the following applies:
AB133-ASA1,878,33
a. The service relates to real property that is located in this state.
AB133-ASA1,878,54
b. The service relates to tangible personal property that is located in this state
5at the time that the service is received.
AB133-ASA1,878,66
c. The service is provided to a person who is located in this state.
AB133-ASA1,878,77
d. The service is provided to a person doing business in this state.
AB133-ASA1,878,88
e. The service is performed at a location in this state.
