LRB-3561/1
ISR&JK:wlj:km
1999 - 2000 LEGISLATURE
November 9, 1999 - Introduced by Senators Risser, Burke and Welch,
cosponsored by Representatives Klusman, La Fave, Huebsch, Handrick,
Owens, Miller
and Grothman. Referred to Committee on Economic
Development, Housing and Government Operations.
SB282,2,7 1An Act to repeal 13.94 (1) (em), 13.94 (1s) (b), 15.433, 16.71 (3), 16.72 (4m), 16.84
2(3), 20.003 (5), 20.455 (2) (g), 20.455 (2) (r), 20.505 (8) (am), 20.505 (8) (g), 20.505
3(8) (jm), 20.566 (2) (r), 20.566 (8), 20.835 (3) (q), 20.835 (3) (r), 25.17 (1) (jr),
425.75, 66.058 (3) (c) 8., 66.74, 71.04 (7) (f) 16., 71.07 (3m) (c) 3., 71.25 (5) (a) 24.,
571.25 (9) (f) 16., 71.28 (2m) (c) 3., 71.47 (2m) (c) 3., 71.67 (4), 71.67 (5), 71.78 (4)
6(L), 74.09 (3) (b) 6., 74.09 (3) (b) 7., 77.61 (5) (b) 9., 79.10 (1) (dm), 79.10 (1) (g),
779.10 (1m), 79.10 (5), 79.10 (7m) (b), 79.10 (7r), 79.10 (9) (bm), 79.10 (10), 79.10
8(11), 79.11 (3) (b), 79.13, 125.51 (4) (q), 227.01 (13) (ze), chapter 562, 563.80
9(2m), chapter 565, 778.30 (1) (c), 778.30 (2) (a) 2., 945.01 (1) (d), 945.01 (1) (e),
10973.05 (4) (c) and 973.05 (5) (a) 2.; to renumber and amend 20.835 (2) (q); to
11amend
16.72 (2) (b), 16.75 (3m) (c) 4., 20.002 (11) (a), 20.505 (5) (ka), 20.505 (8)
12(j), 20.566 (1) (h), 20.765 (3) (ka), 27.08 (6) (b), 49.857 (1) (d) 19., 71.02 (1), 71.04
13(1) (a), 71.07 (3m) (c) 1., 71.28 (2m) (c) 1., 71.47 (2m) (c) 1., 73.0301 (1) (d) 7m.,
1474.29, 77.22 (2) (intro.), 77.23, 79.10 (2), 79.10 (6m), 79.11 (2), 125.07 (3) (a) 5.,

1165.25 (3r), 165.25 (4) (a), 165.70 (3m), 182.020, 563.055 (6), 563.13 (4), 563.135
2(2m), 563.16, 563.22 (2) (c), 895.055 (3), 895.056 (4), 945.01 (3) (b) 1., 945.01 (4)
3(am) and 945.01 (5) (am); to repeal and recreate 79.10 (9) (c); and to create
471.07 (3m) (e), 71.28 (2m) (e) and 71.47 (2m) (e) of the statutes; relating to: the
5elimination of the state lottery and pari-mutuel wagering, prohibiting new
6claims under the farmland relief tax credit, providing a penalty and making an
7appropriation.
Analysis by the Legislative Reference Bureau
Under current law, the state conducts the state lottery and licenses and
regulates pari-mutuel wagering. This bill eliminates the state lottery and the
lottery credit and bans state-regulated pari-mutuel wagering beginning on January
1, 2001. As a result of the elimination of the state lottery and the banning of
state-regulated pari-mutuel wagering, current law penalties that apply to the
unauthorized playing of the lottery and wagering will apply to conduct that is
currently authorized under the state lottery and state-regulated pari-mutuel
wagering.
The farmland tax relief credit is a refundable income and franchise tax credit
that is based on property taxes accrued on farmland and gross farm profits. Under
this bill, no claims for the farmland tax relief credit may be made for taxable years
beginning after December 31, 2000.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB282, s. 1 8Section 1. 13.94 (1) (em) of the statutes is repealed.
SB282, s. 2 9Section 2. 13.94 (1s) (b) of the statutes is repealed.
SB282, s. 3 10Section 3. 15.433 of the statutes is repealed.
SB282, s. 4 11Section 4. 16.71 (3) of the statutes is repealed.
SB282, s. 5 12Section 5. 16.72 (2) (b) of the statutes is amended to read:
SB282,3,10
116.72 (2) (b) Except as provided in s. 565.25 (2) (a) 4., the The department shall
2prepare or review specifications for all materials, supplies, equipment, other
3permanent personal property and contractual services not purchased under
4standard specifications. Such "nonstandard specifications" may be generic or
5performance specifications, or both, prepared to describe in detail the article which
6the state desires to purchase either by its physical properties or programmatic
7utility. When appropriate for such nonstandard items or services, trade names may
8be used to identify what the state requires, but wherever possible 2 or more trade
9names shall be designated and the trade name of any Wisconsin producer, distributor
10or supplier shall appear first.
SB282, s. 6 11Section 6. 16.72 (4m) of the statutes is repealed.
SB282, s. 7 12Section 7. 16.75 (3m) (c) 4. of the statutes is amended to read:
SB282,3,2013 16.75 (3m) (c) 4. The department shall annually prepare and submit a report
14to the governor and to the chief clerk of each house of the legislature, for distribution
15to the appropriate standing committees under s. 13.172 (3), on the total amount of
16money paid to and of indebtedness or other obligations underwritten by minority
17businesses, minority financial advisers and minority investment firms under the
18requirements of this subsection and ss. 16.855 (10m), 16.87 (2), 25.185 , and 84.075
19and 565.25 (2) (a) 3. and on this state's progress toward achieving compliance with
20par. (b) and ss. 16.855 (10m) (a), 16.87 (2), 25.185 and 84.075 (1).
SB282, s. 8 21Section 8. 16.84 (3) of the statutes is repealed.
SB282, s. 9 22Section 9. 20.002 (11) (a) of the statutes is amended to read:
SB282,4,1223 20.002 (11) (a) All appropriations, special accounts and fund balances within
24the general fund or any segregated fund may be made temporarily available for the
25purpose of allowing encumbrances or financing expenditures of other general or

1segregated fund activities which do not have sufficient moneys in the accounts from
2which they are financed but have accounts receivable balances or moneys
3anticipated to be received from lottery proceeds, as defined in s. 25.75 (1) (c), tax
4revenues, gifts, grants, fees, sales of service, or interest earnings recorded under s.
516.52 (2). The secretary of administration shall determine the composition and
6allowability of the accounts receivable balances and anticipated moneys to be
7received for this purpose in accordance with s. 20.903 (2) and shall specifically
8approve the use of surplus moneys from the general or segregated funds after
9consultation with the appropriate state agency head for use by specified accounts or
10programs. The secretary of administration shall reallocate available moneys from
11the budget stabilization fund under s. 16.465 prior to reallocating moneys from any
12other fund.
SB282, s. 10 13Section 10. 20.003 (5) of the statutes is repealed.
SB282, s. 11 14Section 11. 20.455 (2) (g) of the statutes, as affected by 1999 Wisconsin Act 5,
15is repealed.
SB282, s. 12 16Section 12. 20.455 (2) (r) of the statutes is repealed.
SB282, s. 13 17Section 13. 20.505 (5) (ka) of the statutes is amended to read:
SB282,5,718 20.505 (5) (ka) Facility operations and maintenance; police and protection
19functions.
The amounts in the schedule for the purpose of financing the costs of
20operation of state-owned or operated facilities that are not funded from other
21appropriations, including custodial and maintenance services; minor projects;
22utilities, fuel, heat and air conditioning; costs incurred under ss.16.858 and 16.895
23by or on behalf of the department; repayment to the energy efficiency fund loans
24made to the department under s. 16.847 (6); and supplementing the costs of operation
25of child care facilities for children of state employes under s. 16.841; and for police

1and protection functions under s. 16.84 (2) and (3). All moneys received from state
2agencies for the operation of such facilities, parking rental fees established under s.
316.843 (2) (bm) and miscellaneous other sources, all moneys received from
4assessments under s. 16.895, all moneys received for the performance of gaming
5protection functions under s. 16.84 (3),
and all moneys transferred from the
6appropriation account under s. 20.865 (2) (e) for this purpose shall be credited to this
7appropriation account.
SB282, s. 14 8Section 14. 20.505 (8) (am) of the statutes, as created by 1999 Wisconsin Act
95
, is repealed.
SB282, s. 15 10Section 15. 20.505 (8) (g) of the statutes, as affected by 1999 Wisconsin Act 5,
11is repealed.
SB282, s. 16 12Section 16. 20.505 (8) (j) of the statutes, as affected by 1999 Wisconsin Act 5,
13is amended to read:
SB282,5,1914 20.505 (8) (j) General program operations; raffles charitable and crane games.
15The amounts in the schedule for general program operations relating to raffles under
16subchs. II and VIII of ch. chs. 563 and relating to crane games under ch. 564. All
17moneys received by the department of administration under ss. 563.92 (2), 563.98
18(1g)
ch. 563, except s. 563.80, and under s. 564.02 (2) shall be credited to this
19appropriation account.
SB282, s. 17 20Section 17. 20.505 (8) (jm) of the statutes, as created by 1999 Wisconsin Act
215
, is repealed.
SB282, s. 18 22Section 18. 20.566 (1) (h) of the statutes is amended to read:
SB282,6,423 20.566 (1) (h) Debt collection. From moneys received from the collection of
24debts owed to state agencies under ss. s. 71.93 and 565.30 (5), from the collection of
25unpaid fines, forfeitures, costs, assessments, surcharges and restitution payments

1under s. 565.30 (5r) (b)
and from moneys received from the collection of debts owed
2to municipalities and counties under s. 71.935, the amounts in the schedule to pay
3the administrative expenses of the department of revenue for the collection of those
4debts, fines, forfeitures, costs, assessments, surcharges and restitution payments.
SB282, s. 19 5Section 19. 20.566 (2) (r) of the statutes, as affected by 1999 Wisconsin Act 5,
6is repealed.
SB282, s. 20 7Section 20. 20.566 (8) of the statutes is repealed.
SB282, s. 21 8Section 21. 20.765 (3) (ka) of the statutes is amended to read:
SB282,6,159 20.765 (3) (ka) Audit bureau reimbursable audits. The amounts in the
10schedule for the provision of auditing services requested by state agencies or by the
11federal government, for audits specified in s. 13.94 (1s) (c) and for audits of the
12department of revenue relating to the state lottery and verifications of the odds of
13winning a lottery game under s. 565.37 (5)
. All moneys received by the legislative
14audit bureau from charges assessed to departments under s. 13.94 (1s) shall be
15credited to this appropriation.
SB282, s. 22 16Section 22. 20.835 (2) (q) of the statutes is renumbered 20.835 (2) (er) and
17amended to read:
SB282,6,2018 20.835 (2) (er) Farmland tax relief credit. From the lottery fund, a A sum
19sufficient to pay the aggregate claims approved under ss. 71.07 (3m) (c), 71.28 (2m)
20(c) and 71.47 (2m) (c).
SB282, s. 23 21Section 23. 20.835 (3) (q) of the statutes is repealed.
SB282, s. 24 22Section 24. 20.835 (3) (r) of the statutes, as created by 1999 Wisconsin Act 5,
23is repealed.
SB282, s. 25 24Section 25. 25.17 (1) (jr) of the statutes is repealed.
SB282, s. 26
1Section 26. 25.75 of the statutes, as affected by 1999 Wisconsin Act 5, is
2repealed.
SB282, s. 27 3Section 27. 27.08 (6) (b) of the statutes is amended to read:
SB282,7,104 27.08 (6) (b) The board of park commissioners of any city of the 1st class where
5there has been hitherto established a driving club or similar organization in
6connection with any park under the direction of said the board of park commissioners
7may conduct horse races and driving exhibitions within its public parks and pay the
8expenses and cost of trophies therefor out of the park fund. A fee for admission may
9be charged for the purpose of defraying such expenses in whole or in part. Chapter
10562 does not apply to any race under this paragraph.
SB282, s. 28 11Section 28. 49.857 (1) (d) 19. of the statutes is amended to read:
SB282,7,1212 49.857 (1) (d) 19. A license issued under s. 563.24 or ch. 562.
SB282, s. 29 13Section 29. 66.058 (3) (c) 8. of the statutes, as affected by 1999 Wisconsin Act
145
, is repealed.
SB282, s. 30 15Section 30. 66.74 of the statutes is repealed.
SB282, s. 31 16Section 31. 71.02 (1) of the statutes is amended to read:
SB282,8,1417 71.02 (1) For the purpose of raising revenue for the state and the counties,
18cities, villages and towns, there shall be assessed, levied, collected and paid a tax on
19all net incomes of individuals and fiduciaries, except fiduciaries of nuclear
20decommissioning trust or reserve funds subject to the tax under s. 71.23 (2), by every
21natural person residing within the state or by his or her personal representative in
22case of death, and trusts administered within the state; by every nonresident natural
23person and trust of this state, upon such income as is derived from property located
24or business transacted within the state including, but not limited by enumeration,
25income derived from a limited partner's distributive share of partnership income,

1income derived from a limited liability company member's distributive share of
2limited liability company income, the state lottery under ch. 565, any
3multijurisdictional lottery under ch. 565 if the winning lottery ticket or lottery share
4was purchased from a retailer, as defined in s. 565.01 (6), located in this state or from
5the department, winnings from a casino or bingo hall that is located in this state and
6that is operated by a Native American tribe or band and pari-mutuel wager
7winnings or purses under ch. 562,
and also by every nonresident natural person upon
8such income as is derived from the performance of personal services within the state,
9except as exempted under s. 71.05 (1) to (3). Every natural person domiciled in the
10state shall be deemed to be residing within the state for the purposes of determining
11liability for income taxes and surtaxes. A single-owner entity that is disregarded as
12a separate entity under section 7701 of the Internal Revenue Code is disregarded as
13a separate entity under this chapter, and its owner is subject to the tax on the entity's
14income.
SB282, s. 32 15Section 32. 71.04 (1) (a) of the statutes is amended to read:
SB282,9,2016 71.04 (1) (a) All income or loss of resident individuals and resident estates and
17trusts shall follow the residence of the individual, estate or trust. Income or loss of
18nonresident individuals and nonresident estates and trusts from business, not
19requiring apportionment under sub. (4), (10) or (11), shall follow the situs of the
20business from which derived. All items of income, loss and deductions of nonresident
21individuals and nonresident estates and trusts derived from a tax-option
22corporation not requiring apportionment under sub. (9) shall follow the situs of the
23business of the corporation from which derived. Income or loss of nonresident
24individuals and nonresident estates and trusts derived from rentals and royalties
25from real estate or tangible personal property, or from the operation of any farm,

1mine or quarry, or from the sale of real property or tangible personal property shall
2follow the situs of the property from which derived. Income from personal services
3of nonresident individuals, including income from professions, shall follow the situs
4of the services. A nonresident limited partner's distributive share of partnership
5income shall follow the situs of the business. A nonresident limited liability company
6member's distributive share of limited liability company income shall follow the situs
7of the business. Income of nonresident individuals, estates and trusts from the state
8lottery under ch. 565 is taxable by this state. Income of nonresident individuals,
9estates and trusts from any multijurisdictional lottery under ch. 565 is taxable by
10this state, but only if the winning lottery ticket or lottery share was purchased from
11a retailer, as defined in s. 565.01 (6), located in this state or from the department.
12Income of nonresident individuals, nonresident trusts and nonresident estates from
13pari-mutuel winnings or purses under ch. 562 is taxable by this state. Income of
14nonresident individuals, estates and trusts from winnings from a casino or bingo hall
15that is located in this state and that is operated by a Native American tribe or band
16shall follow the situs of the casino or bingo hall.
All other income or loss of
17nonresident individuals and nonresident estates and trusts, including income or loss
18derived from land contracts, mortgages, stocks, bonds and securities or from the sale
19of similar intangible personal property, shall follow the residence of such persons,
20except as provided in par. (b) and sub. (9).
SB282, s. 33 21Section 33. 71.04 (7) (f) 16. of the statutes is repealed.
SB282, s. 34 22Section 34. 71.07 (3m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act
235
, is amended to read:
SB282,9,2524 71.07 (3m) (c) 1. Any claimant may claim against taxes otherwise due under
25this chapter a percentage, as determined by the department under subd. 3., 10% of

1the property taxes accrued in the taxable year to which the claim relates, up to a
2maximum claim of $1,500 $1,000, except that the credit under this subsection plus
3the credit under subch. IX may not exceed 95% of the property taxes accrued on the
4farm.
SB282, s. 35 5Section 35. 71.07 (3m) (c) 3. of the statutes, as created by 1999 Wisconsin Act
65
, is repealed.
SB282, s. 36 7Section 36. 71.07 (3m) (e) of the statutes is created to read:
SB282,10,108 71.07 (3m) (e) New claims. No claim may be filed under this subsection for a
9taxable year that begins after December 31, 2000, based on property taxes accrued
10in the previous year.
SB282, s. 37 11Section 37. 71.25 (5) (a) 24. of the statutes is repealed.
SB282, s. 38 12Section 38. 71.25 (9) (f) 16. of the statutes is repealed.
SB282, s. 39 13Section 39. 71.28 (2m) (c) 1. of the statutes, as affected by 1999 Wisconsin Act
145
, is amended to read:
SB282,10,2015 71.28 (2m) (c) 1. Any claimant may claim against taxes otherwise due under
16this chapter a percentage, as determined by the department under subd. 3., 10% of
17the property taxes accrued in the taxable year to which the claim relates, up to a
18maximum claim of $1,500 $1,000, except that the credit under this subsection plus
19the credit under subch. IX may not exceed 95% of the property taxes accrued on the
20farm.
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