AB1-ASA1-CA1,214,1020
77.52
(13) For the purpose of the proper administration of this section and to
21prevent evasion of the sales tax it shall be presumed that all receipts are subject to
22the tax until the contrary is established. The burden of proving that a sale of tangible
1personal property or services is not a taxable sale at retail is upon the person who
2makes the sale unless that person takes from the purchaser a certificate to the effect
3that the property or service is purchased for resale or is otherwise exempt; except
4that
no certificate is required for sales of cattle, sheep, goats, and pigs that are sold
5at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for
6sales of commodities, as defined in
7 USC 2, that are consigned for sale in a
7warehouse in or from which the commodity is deliverable on a contract for future
8delivery subject to the rules of a commodity market regulated by the U.S. commodity
9futures trading commission if upon the sale the commodity is not removed from the
10warehouse.
AB1-ASA1-CA1,214,2512
77.53
(10) For the purpose of the proper administration of this section and to
13prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14tangible personal property or taxable services sold by any person for delivery in this
15state is sold for storage, use
, or other consumption in this state until the contrary is
16established. The burden of proving the contrary is upon the person who makes the
17sale unless that person takes from the purchaser a certificate to the effect that the
18property or taxable service is purchased for resale, or otherwise exempt from the tax;
19except that
no certificate is required for sales of cattle, sheep, goats, and pigs that are
20sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required
21for sales of commodities, as defined in
7 USC 2, that are consigned for sale in a
22warehouse in or from which the commodity is deliverable on a contract for future
23delivery subject to the rules of a commodity market regulated by the U.S. commodity
24futures trading commission if upon the sale the commodity is not removed from the
25warehouse.".
AB1-ASA1-CA1,215,83
73.03
(52) To enter into agreements with the
internal revenue service Internal
4Revenue Service that provide for offsetting state tax refunds against federal tax
5obligations
; and to charge a fee up to $25 per transaction for such offsets; and
6offsetting federal tax refunds against state tax obligations, if the agreements provide
7that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those
8agreements.".
AB1-ASA1-CA1,215,1611
73.03
(28d) To enter into a contract to participate in the multistate tax
12commission audit program. The department shall allocate a portion of the amount
13collected under chs. 71 and 77 through the contract to the appropriation under s.
1420.566 (1) (hn) to pay the fees necessary to participate in the multistate tax
15commission audit program. The department shall allocate the remainder of such
16collections to the general fund.".
AB1-ASA1-CA1,216,319
77.82
(2) Petition. (intro.) Any owner of land may petition the department to
20designate any eligible parcel of land as managed forest land. A petition may include
21any number of eligible parcels under the same ownership in a single municipality.
22Each petition shall be submitted on a form provided by the department and shall be
23accompanied by a nonrefundable $10 application fee unless a different amount of the
24fee is established by the department by rule at an amount equal to the average
1expense to the department of recording an order issued under this subchapter. The
2fee shall be deposited in the conservation fund and credited to the appropriation
3under s. 20.370 (1) (cr). Each petition shall include all of the following:
AB1-ASA1-CA1,216,75
77.82
(2m) Fees for petitions. (a) Except as provided in par. (b), a petition
6under sub. (2) or (4m) shall be accompanied by a nonrefundable application fee of
7$100.
AB1-ASA1-CA1,216,118
(b) If the petition is accompanied by a proposed management plan as provided
9in par. (c), the nonrefundable application fee shall be $10 unless a different amount
10for the fee is established by the department by rule at an amount equal to the average
11expense to the department of recording an order issued under this subchapter.
AB1-ASA1-CA1,216,1312
(c) A proposed management plan that qualifies for the reduced fee under par.
13(b) shall be one of the following:
AB1-ASA1-CA1,216,1514
1. A management plan prepared by a qualified forester, as defined by rule by
15the department.
AB1-ASA1-CA1,216,1616
2. Any other management plan approved by the department.
AB1-ASA1-CA1,216,1917
3. For petitions under sub. (4m), a recent management plan that was approved
18by the department for the forest cropland that is subject to the conversion petition
19under sub. (4m).
AB1-ASA1-CA1,216,2220
(d) All the fees collected under this subsection shall be deposited in the
21conservation fund. The fees collected under par. (b) and $10 of each $100 fee collected
22under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr).
AB1-ASA1-CA1,216,2523
(e) If the proposed management plan is not approved by the department under
24its initial review under sub. (3) (a), the department shall collect from the petitioner
25a fee in an amount equal to $100 less the amount the petitioner paid under par. (c).
AB1-ASA1-CA1,217,72
77.82
(3) (a) The petitioner may submit a proposed management plan for the
3entire acreage of each parcel with the petition. The department, after considering
4the owner's forest management objectives as stated under sub. (2) (e), shall
review
5and either approve or disapprove the proposed plan. If the department disapproves
6a plan, it shall inform the petitioner of the changes necessary to qualify the plan for
7approval
upon subsequent review.
AB1-ASA1-CA1,217,179
77.82
(4) Additions to managed forest land. An owner may petition the
10department to designate as managed forest land an additional parcel of land in the
11same municipality if the additional parcel is at least 3 acres in size and is contiguous
12to any of the owner's designated land. The petition shall be accompanied by a
13nonrefundable $10 application fee unless a different amount of the fee is established
14in the same manner as the fee under sub.
(2) (2m) (b). The fee shall be deposited in
15the conservation fund and credited to the appropriation under s. 20.370 (1) (cr). The
16petition shall be submitted on a department form and shall contain any additional
17information required by the department.
AB1-ASA1-CA1,218,3
171.93
(1) (a) 3. An amount that the department of health and family services
2may recover under s.
49.45 (2) (a) 10. or 49.497, if the department of health and
3family services has certified the amount under s. 49.85.".
AB1-ASA1-CA1,218,8
774.485 Penalty for converting agricultural land. (1)
Definition. In this
8section, "agricultural land" has the meaning given in s. 70.32 (2) (c) 1.
AB1-ASA1-CA1,218,19
9(2) Penalty. Except as provided in sub. (4), a person who owns land that has
10been assessed as agricultural land under s. 70.32 (2r) and who converts the land's
11use so that the land is not eligible to be assessed as agricultural land under s. 70.32
12(2r), as determined by the assessor of the taxation district in which the land is
13located, shall pay a penalty to the county in which the land is located in an amount,
14calculated by the county treasurer, that is equal to the number of acres converted
15multiplied by the amount of the difference between the average fair market value of
16an acre of agricultural land sold in the county in the year before the year that the
17person converts the land, as determined under sub. (3), and the average equalized
18value of an acre of agricultural land in the county in the year before the year that the
19person converts the land, as determined under sub. (3), multiplied by the following:
AB1-ASA1-CA1,218,2020
(a) Five percent, if the converted land is more than 30 acres.
AB1-ASA1-CA1,218,2221
(b) Seven and one-half percent, if the converted land is 30 acres or less but at
22least 10 acres.
AB1-ASA1-CA1,218,2323
(c) Ten percent, if the converted land is less than 10 acres.
AB1-ASA1-CA1,219,6
1(3) Value determination. Annually, the department of revenue shall
2determine the average equalized value of an acre of agricultural land in each county
3in the previous year, as provided under s. 70.57, and the average fair market value
4of an acre of agricultural land sold in each county in the previous year based on the
5sales in each county in the previous year of parcels of agricultural land that are 38
6acres or more to buyers who intend to use the land as agricultural land.
AB1-ASA1-CA1,219,13
7(4) Exceptions and deferral. (a) A person who owns land that has been
8assessed as agricultural land under s. 70.32 (2r) and who converts the land's use so
9that the land is not eligible to be assessed as agricultural land under s. 70.32 (2r) is
10not subject to a penalty under sub. (2) if the converted land may be assessed as
11swamp or waste under s. 70.32 (2) (a) 5., as productive forest land under s. 70.32 (2)
12(a) 6., or as other under s. 70.32 (2) (a) 7. or if the amount of the penalty determined
13under sub. (2) represents less than $25 for each acre of converted land.
AB1-ASA1-CA1,219,2414
(b) If a person owes a penalty under sub. (2), the treasurer of the county in
15which the person's land is located may defer payment of the penalty to the succeeding
16taxable year if the person demonstrates to the assessor of the taxation district in
17which the land is located that the person's land will be used as agricultural land in
18the succeeding taxable year. A person who receives a deferral under this paragraph
19is not subject to the penalty under sub. (2) related to the deferral, if the person's land
20is used as agricultural land in the succeeding taxable year. If the land of a person
21who receives a deferral under this paragraph is not used as agricultural land in the
22succeeding taxable year, the person shall pay the penalty with interest at the rate
23of 1% a month, or fraction of a month, from the date that the treasurer granted a
24deferral to the date that the penalty is paid.
AB1-ASA1-CA1,220,7
1(5) Payment. Except as provided in sub. (4), a person who owes a penalty under
2sub. (2) shall pay the penalty to the county in which the person's land related to the
3penalty is located no later than 30 days after the date that the penalty is assessed.
4A penalty that is not paid on the date it is due is considered delinquent and shall be
5paid with interest at the rate of 1% a month, or fraction of a month, from the date that
6the penalty is assessed to the date that the penalty is paid. The county shall collect
7an unpaid penalty as a special charge against the land related to the penalty.
AB1-ASA1-CA1,220,17
8(6) Distribution. A county that collects a penalty under this section shall
9distribute 50% of the amount of the penalty to the taxation district in which the land
10related to the penalty is located. If the land related to the penalty is located in 2 or
11more taxation districts, the county shall distribute 50% of the amount of the penalty
12to the taxation districts in proportion to the equalized value of the land related to the
13penalty that is located in each taxation district. A taxation district shall distribute
1450% of any amount it receives under this subsection to an adjoining taxation district,
15if the taxation district in which the land related to the penalty is located annexed the
16land related to the penalty from the adjoining taxation district in either of the 2 years
17preceding a distribution under this subsection.
AB1-ASA1-CA1,220,20
18(7) Notice. A person who owns land that has been assessed as agricultural land
19under s. 70.32 (2r) and who sells the land shall notify the buyer of the land of all of
20the following:
AB1-ASA1-CA1,220,2121
(a) That the land has been assessed as agricultural land under s. 70.32 (2r).
AB1-ASA1-CA1,220,2322
(b) Whether the person who owns the land and who is selling the land has been
23assessed a penalty under sub. (2) related to the land.
AB1-ASA1-CA1,220,2524
(c) Whether the person who owns the land and who is selling the land has been
25granted a deferral under sub. (4) related to the land.
AB1-ASA1-CA1,221,3
1(8) Taxation district assessor. The assessors of the taxation districts located
2in the county shall inform the county treasurer and the real property lister of all sales
3of agricultural land located in the county.
AB1-ASA1-CA1,221,5
4(9) Administration. The county in which the land as described in sub. (1) is
5located shall administer the penalty under this section.".
AB1-ASA1-CA1,221,8
7"
Section 233b. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a.
8and amended to read:
AB1-ASA1-CA1,221,169
77.52
(2) (a) 5. a. The sale of telecommunications services
, except services
10subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or
11terminate in this state; except services that are obtained by means of a toll-free
12number, that originate outside this state and that terminate in this state; and are
13charged to a service address in this state, regardless of the location where that charge
14is billed or paid
,; and the sale of the rights to purchase telecommunications services,
15including purchasing reauthorization numbers, by paying in advance and by using
16an access number and authorization code
, except sales that are subject to subd. 5. b.
AB1-ASA1-CA1,222,218
77.52
(2) (a) 5. b. The sale of services subject to
4 USC 116 to
126, as amended
19by P.L.
106-252, if the customer's place of primary use of the services is in this state,
20as determined under
4 USC 116 to
126, as amended by P.L.
106-252. For purposes
21of this subd. 5. b., all of the provisions of
4 USC 116 to
126, as amended by P.L.
22106-252, are adopted, except that if
4 USC 116 to
126, as amended by P.L.
106-252,
23or the application of
4 USC 116 to
126, as amended by P.L.
106-252, is found
1unconstitutional the sale of telecommunications services is subject to the tax
2imposed under this section as provided in subd. 5. a.
AB1-ASA1-CA1,222,54
77.52
(3m) (intro.) In regard to the sale of the rights to purchase
5telecommunications services under sub. (2) (a) 5.
a.:
AB1-ASA1-CA1,222,97
77.52
(3n) In regard to the sale of the rights to purchase telecommunications
8services under sub. (2) (a) 5. b., the situs of the sale is as determined under
4 USC
9116 to
126, as amended by P.L.
106-252.
AB1-ASA1-CA1,223,7
1177.523 Customer remedy. If a customer purchases a service that is subject
12to
4 USC 116 to
126, as amended by P.L.
106-252, and if the customer believes that
13the amount of the tax assessed for the service under this subchapter or the place of
14primary use or taxing jurisdiction assigned to the service is erroneous, the customer
15may request that the service provider correct the alleged error by sending a written
16notice to the service provider. The notice shall include a description of the alleged
17error, the street address for the customer's place of primary use of the service, the
18account name and number of the service for which the customer seeks a correction,
19and any other information that the service provider reasonably requires to process
20the request. Within 60 days from the date that a service provider receives a request
21under this section, the service provider shall review its records to determine the
22customer's taxing jurisdiction. If the review indicates that there is no error as
23alleged, the service provider shall explain the findings of the review in writing to the
24customer. If the review indicates that there is an error as alleged, the service
25provider shall correct the error and shall refund or credit the amount of any tax
1collected erroneously, along with the related interest, as a result of the error from the
2customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
3take no other action, or commence any action, to correct an alleged error in the
4amount of the tax assessed under this subchapter on a service that is subject to
4 USC
5116 to
126, as amended by P.L.
106-252, or to correct an alleged error in the assigned
6place of primary use or taxing jurisdiction, unless the customer has exhausted his
7or her remedies under this section.
AB1-ASA1-CA1,223,16
977.525 Reduction to prevent double taxation. Any person who is subject
10to the tax under s. 77.52 (2) (a) 5.
a. on telecommunications services that terminate
11in this state and who has paid a similar tax on the same services to another state may
12reduce the amount of the tax remitted to this state by an amount equal to the similar
13tax properly paid to another state on those services or by the amount due this state
14on those services, whichever is less. That person shall refund proportionally to the
15persons to whom the tax under s. 77.52 (2) (a) 5.
a. was passed on an amount equal
16to the amounts not remitted.
AB1-ASA1-CA1,223,2318
77.54
(46m) The gross receipts from the sale of and the storage, use, or other
19consumption of telecommunications services, if the telecommunications services are
20obtained by using the rights to purchase telecommunications services, including
21purchasing reauthorization numbers, by paying in advance and by using an access
22number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was
23previously paid on the sale or purchase of such rights.
AB1-ASA1-CA1,224,7
177.72
(3) (b)
Exceptions.
Communication A communication service has a situs
2where the customer is billed for the service if the customer calls collect or pays by
3credit card.
Services subject to s. 77.52 (2) (a) 5. b. have a situs at the customer's place
4of primary use of the services, as determined under 4 USC 116 to 126, as amended
5by P.L. 106-252. Towing services have a situs at the location to which the vehicle is
6delivered. Services performed on tangible personal property have a situs at the
7location where the property is delivered to the buyer.".
