LRBs0048/1
JK:kmg:pg
2001 - 2002 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2001 ASSEMBLY BILL 64
March 7, 2001 - Offered by Committee on Ways and Means.
AB64-ASA1,1,3
1An Act to amend 77.51 (4) (a) 2., 77.51 (4) (c) 2., 77.51 (15) (a) 2., 77.51 (15) (c)
21. and 77.982 (2); and
to create 77.51 (4) (b) 2m. and 77.51 (15) (b) 2m. of the
3statutes;
relating to: the sales tax and the use tax on tips and gratuities.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB64-ASA1, s. 1
4Section
1. 77.51 (4) (a) 2. of the statutes is amended to read:
AB64-ASA1,1,65
77.51
(4) (a) 2. The cost of the materials used, labor or service cost, interest
6paid, losses
, or any other expense
, except as provided in par. (b) 2m.;
AB64-ASA1, s. 2
7Section
2. 77.51 (4) (b) 2m. of the statutes is created to read:
AB64-ASA1,1,118
77.51
(4) (b) 2m. Any fee, service charge, labor charge, or other addition to the
9price, for the sale of meals, food, food products, or beverages, that represents or is in
10lieu of a tip or gratuity, if listed separately on the receipt that the retailer gives to the
11purchaser.
AB64-ASA1, s. 3
12Section
3. 77.51 (4) (c) 2. of the statutes is amended to read:
AB64-ASA1,2,4
177.51
(4) (c) 2.
Any Except as provided in par. (b) 2m., any services that are a
2part of the sale of tangible personal property, including any fee, service charge, labor
3charge
, or other addition to the price charged a customer by the retailer which
4represents or is in lieu of a tip or gratuity.
AB64-ASA1, s. 4
5Section
4. 77.51 (15) (a) 2. of the statutes is amended to read:
AB64-ASA1,2,76
77.51
(15) (a) 2. The cost of the materials used, labor or service cost, losses
, or
7any other expenses
, except as provided in par. (b) 2m.
AB64-ASA1, s. 5
8Section
5. 77.51 (15) (b) 2m. of the statutes is created to read:
AB64-ASA1,2,129
77.51
(15) (b) 2m. Any fee, service charge, labor charge, or other addition to the
10price, for the sale of meals, food, food products, or beverages, that represents or is in
11lieu of a tip or gratuity, if listed separately on the receipt that the retailer gives to the
12purchaser.
AB64-ASA1, s. 6
13Section
6. 77.51 (15) (c) 1. of the statutes is amended to read:
AB64-ASA1,2,1714
77.51
(15) (c) 1.
Any Except as provided in par. (b) 2m., any services that are
15a part of the sale of tangible personal property, including any fee, service charge,
16labor charge
, or other addition to the price charged a customer by the retailer which
17represents or is in lieu of a tip or gratuity.
AB64-ASA1, s. 7
18Section
7. 77.982 (2) of the statutes is amended to read:
AB64-ASA1,2,2419
77.982
(2) Sections 77.51 (4) (a), (b) 1., 2.
, 2m., and 4., (c) 1. to 3.
, and (d), (14)
20(a) to (f), (j)
, and (k)
, and (14g), 77.52 (3), (6), (13), (14), (18)
, and (19), 77.58 (1) to (5)
21and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14)
, and 77.62, as they apply
22to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72
23(1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under this
24subchapter.
AB64-ASA1,3,2
1(1)
This act takes effect on the first day of the 2nd month beginning after
2publication.
