Amendment SA2-SSA1-SB55

SB55-SSA1-SA2,314,13 (a) "Certified automated system" means software that is certified jointly by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and that is used to calculate the sales tax and use tax imposed under this subchapter and subch. V on a transaction by each appropriate jurisdiction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction.

SB55-SSA1-SA2,314,17 (b) "Certified service provider" means an agent that is certified jointly by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and that performs all of a seller's sales tax and use tax functions related to the seller's retail sales.

SB55-SSA1-SA2,314,18 (c) "Seller" has the meaning given in s. 77.65 (2) (e).

SB55-SSA1-SA2,314,22 (2) A certified service provider is the agent of the seller with whom the certified service provider has contracted and is liable for the sales and use taxes that are due the state on all sales transactions that the provider processes for a seller, except as provided in sub. (3).

SB55-SSA1-SA2,315,10 (3) A seller that contracts with a certified service provider is not liable for sales and use taxes that are due the state on transactions that the provider processed, unless the seller has misrepresented the type of items that the seller sells or has committed fraud. The seller is subject to an audit on transactions that the certified service provider processed only if there is probable cause to believe that the seller has committed fraud or made a material misrepresentation. The seller is subject to an audit on transactions that the certified service provider does not process. The states that are signatories to the agreement, as defined in s. 77.65 (2) (a), may jointly check the seller's business system and review the seller's business procedures to determine if the certified service provider's system is functioning properly and to determine the extent to which the seller's transactions are being processed by the certified service provider.

SB55-SSA1-SA2,315,15 (4) A person that provides a certified automated system is responsible for the system's proper functioning and is liable to this state for tax underpayments that are attributable to errors in the system's functioning. A seller that uses a certified automated system is responsible and liable to this state for reporting and remitting sales and use tax.

SB55-SSA1-SA2,315,20 (5) A seller that has a proprietary system for determining the amount of tax that is due on transactions and that has signed an agreement with the states that are signatories to the agreement, as defined in 77.65 (2) (a), establishing a performance standard for the system is liable for the system's failure to meet the performance standard.".

SB55-SSA1-SA2,315,21 974. Page 847, line 3: delete lines 3 to 5.

SB55-SSA1-SA2,315,22 975. Page 847, line 15: after that line insert:

SB55-SSA1-SA2,315,23 " Section 2246t. 77.72 (3) (b) of the statutes is amended to read:

SB55-SSA1-SA2,316,7 77.72 (3) (b) Exceptions. Communication A communication service has a situs where the customer is billed for the service if the customer calls collect or pays by credit card. Mobile telecommunications services have a situs at the customer's place of primary use of the services, as determined under P.L. 106-252. Towing services have a situs at the location to which the vehicle is delivered. Services performed on tangible personal property have a situs at the location where the property is delivered to the buyer.".

SB55-SSA1-SA2,316,8 976. Page 847, line 15: after that line insert:

SB55-SSA1-SA2,316,9 " Section 2246p. 77.65 of the statutes is created to read:

SB55-SSA1-SA2,316,11 77.65 Uniform sales and use tax administration. (1) Short title. This section shall be known as the "Uniform Sales and Use Tax Administration Act."

SB55-SSA1-SA2,316,12 (2) Definitions. In this section:

SB55-SSA1-SA2,316,13 (a) "Agreement" means the streamlined sales and use tax agreement.

SB55-SSA1-SA2,316,14 (b) "Department" means the department of revenue.

SB55-SSA1-SA2,316,16 (c) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

SB55-SSA1-SA2,316,17 (d) "Sales tax" means the tax imposed under ss. 77.52, 77.57, and 77.71 (1).

SB55-SSA1-SA2,316,19 (e) "Seller" means any person who sells, leases, or rents personal property or services.

SB55-SSA1-SA2,316,20 (f) "State" means any state of the United States and the District of Columbia.

SB55-SSA1-SA2,316,21 (g) "Use tax" means the tax imposed under ss. 77.53 and 77.71 (2), (3), and (4).

SB55-SSA1-SA2,317,9 (3) Department authority. The department may enter into the agreement to simplify and modernize sales tax and use tax administration in order to substantially reduce the tax compliance burden for all sellers and for all types of commerce. The department may act jointly with other states that are signatories to the agreement to establish standards for the certification of a certified service provider and certified automated system and to establish performance standards for multistate sellers. The department may promulgate rules to administer this section, may procure jointly with other states that are signatories to the agreement goods and services in furtherance of the agreement, and may take other actions reasonably required to implement this section. The secretary of revenue or the secretary's designee may represent this state before the states that are signatories to the agreement.

SB55-SSA1-SA2,317,12 (4) Agreement requirements. The department may not enter into the agreement unless the agreement requires that a state that is a signatory to the agreement do all of the following:

SB55-SSA1-SA2,317,13 (a) Limit the number of state sales and use tax rates.

SB55-SSA1-SA2,317,15 (b) Limit the application of any maximums on the amount of state sales and use tax that is due on a transaction.

SB55-SSA1-SA2,317,16 (c) Limit thresholds on the application of sales and use tax.

SB55-SSA1-SA2,317,19 (d) Establish uniform standards for the sourcing of transactions to the appropriate taxing jurisdictions, for administering exempt sales, and for sales and use tax returns and remittances.

SB55-SSA1-SA2,317,20 (e) Develop and adopt uniform definitions related to sales and use tax.

SB55-SSA1-SA2,317,23 (f) Provide, with all states that are signatories to the agreement, a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all states that are signatories to the agreement.

SB55-SSA1-SA2,318,3 (g) Provide that the state shall not use a seller's registration with the central electronic registration system under par. (f), and the subsequent collection and remittance of sales and use taxes in the states that are signatories to the agreement, to determine whether the seller has sufficient connection with the state for the purpose of imposing any tax.

SB55-SSA1-SA2,318,4 (h) Restrict variances between the state tax bases and local tax bases.

SB55-SSA1-SA2,318,8 (i) Administer all sales and use taxes imposed by local jurisdictions within the state so that sellers who collect and remit such taxes are not required to register with, or submit returns or taxes to, local jurisdictions and are not subject to audits by local jurisdictions.

SB55-SSA1-SA2,318,10 (j) Restrict the frequency of changes in any local sales and use tax rates and provide notice of any such changes.

SB55-SSA1-SA2,318,12 (k) Establish effective dates for the application of local jurisdictional boundary changes to local sales and use tax rates and provide notice of any such changes.

SB55-SSA1-SA2,318,14 (L) Provide monetary allowances to sellers and certified service providers as outlined in the agreement.

SB55-SSA1-SA2,318,16 (m) Certify compliance with the agreement before entering into the agreement and maintain compliance with the agreement.

SB55-SSA1-SA2,318,19 (n) Adopt a uniform policy, with the states that are signatories to the agreement, for certified service providers that protects a consumer's privacy and maintains tax information confidentiality.

SB55-SSA1-SA2,318,23 (o) Appoint, with the states that are signatories to the agreement, an advisory council to consult with in administering the agreement. The advisory council shall consist of private sector representatives and representatives from states that are not signatories to the agreement.

SB55-SSA1-SA2,319,3 (5) Cooperating states. The agreement entered into under this section is an accord among cooperating states to further their governmental functions and provides a mechanism among the cooperating states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes that are imposed by each state that is a signatory to the agreement.

SB55-SSA1-SA2,319,7 (6) Limited binding and beneficial effect. (a) The agreement entered into under this section binds, and inures to the benefit of, only the states that are signatories to the agreement. Any benefit that a person may receive from the agreement is established by this state's law and not by the terms of the agreement.

SB55-SSA1-SA2,319,12 (b) No person shall have any cause of action or defense under the agreement or because of the department entering into the agreement. No person may challenge any action or inaction by any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.

SB55-SSA1-SA2,319,15 (c) No law of this state, or the application of such law, may be declared invalid on the ground that the law, or the application of such law, is inconsistent with the agreement.

SB55-SSA1-SA2,319,18 (7) Relationship to state law. No provision of the agreement in whole or in part invalidates or amends any law of this state and the state becoming a signatory to the agreement shall not amend or modify any law of this state.".

SB55-SSA1-SA2,319,19 977. Page 847, line 15: after that line insert:

SB55-SSA1-SA2,319,20 " Section 2246md. 77.54 (46) of the statutes is created to read:

SB55-SSA1-SA2,319,24 77.54 (46) The gross receipts from the sale of and the storage, use, or other consumption of water slides, including support structures, attachments, and parts for water slides, but excluding underground piping, foundations, and wholly or partially underground pools that are additions or improvements to real property.".

SB55-SSA1-SA2,320,1 978. Page 847, line 15: after that line insert:

SB55-SSA1-SA2,320,2 " Section 2246s. 77.54 (46) of the statutes is created to read:

SB55-SSA1-SA2,320,5 77.54 (46) The gross receipts from the sale of and the storage, use, or other consumption of digital broadcasting equipment purchased and used by a radio or television station.

SB55-SSA1-SA2, s. 2246v Section 2246v. 77.65 of the statutes is created to read:

SB55-SSA1-SA2,320,8 77.65 Onetime rebate of sales tax paid for digital broadcasting equipment. (1) Definitions. In this section:

SB55-SSA1-SA2,320,10 (a) "Claimant" means a sole proprietorship, a partnership, a limited liability company, or a corporation that files a claim under this section.

SB55-SSA1-SA2,320,11 (b) "Department" means the department of revenue.

SB55-SSA1-SA2,320,18 (2) Claims. A claimant may claim a rebate under this section in an amount equal to the amount of the tax imposed under s. 77.52 or 77.53 that the claimant paid beginning on July 1, 2001, and ending on June 30, 2003, on the purchase of digital broadcasting equipment that the claimant uses in the operation of a radio or television station. The claimant shall claim the rebate on a form prescribed by the department and shall submit the form to the department no earlier than July 1, 2003, and no later than November 1, 2003.

SB55-SSA1-SA2,320,22 (3) Payment. The department shall certify the amount of the rebate for which the claimant is eligible to the department of administration for payment to the claimant by check, share draft, or other draft paid from the appropriation under s. 20.835 (2) (an) no later than November 30, 2003.

SB55-SSA1-SA2,321,3 (4) Limitation. If a claimant who is eligible to claim a rebate under this section does not submit a claim to the department, as provided under sub. (2), by November 1, 2003, the claimant's right to the rebate lapses.

SB55-SSA1-SA2,321,4 (5) Sunset. This section does not apply after November 30, 2003.".

SB55-SSA1-SA2,321,5 979. Page 849, line 13: delete "and (3g),".

SB55-SSA1-SA2,321,7 980. Page 850, line 2: delete the material beginning with that line and ending on page 851, line 15.

SB55-SSA1-SA2,321,8 981. Page 852, line 11: after that line insert:

SB55-SSA1-SA2,321,9 " Section 2258d. 79.01 (1) of the statutes is amended to read:

SB55-SSA1-SA2,321,15 79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993,; $42,000,000 in 1994,; $48,000,000 in each year beginning in 1995 and ending in 1999 and; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter.

SB55-SSA1-SA2, s. 2280m Section 2280m. 79.03 (3c) (f) of the statutes is amended to read:

SB55-SSA1-SA2,321,22 79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning in 1996 and ending in 1999 and; $11,000,000 in the year 2000 and in the year 2001; $11,110,000 in 2002; and $11,221,100 in 2003 and in each year thereafter.

SB55-SSA1-SA2, s. 2281d Section 2281d. 79.03 (4) of the statutes is amended to read:

SB55-SSA1-SA2,322,14 79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04 , and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003 and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $776,783,700 to municipalities and $172,378,300 to counties.

SB55-SSA1-SA2, s. 2281e Section 2281e. 79.03 (5) of the statutes is created to read:

SB55-SSA1-SA2,322,20 79.03 (5) (a) In 2002 and 2003, each municipality shall receive a shared revenue payment under this section that is equal to the amount of the payment it received in the previous year, multiplied by 101%. In 2004 and in subsequent years, each municipality shall receive a shared revenue payment under this section that is equal to the amount of the payment it received in 2003.

SB55-SSA1-SA2,323,2 (b) The department of revenue shall use the population amounts it used to determine the November 2000, shared revenue payments to municipalities to calculate corrections to such payments in 2001, as provided under s. 79.08. The department of revenue shall use the population amounts it used to estimate payments under s. 79.015 in September 2000, to calculate actual and corrected 2001 shared revenue payments to municipalities.".

SB55-SSA1-SA2,323,3 982. Page 854, line 3: after that line insert:

SB55-SSA1-SA2,323,4 " Section 2285d. 79.058 (3) (c) of the statutes is amended to read:

SB55-SSA1-SA2,323,5 79.058 (3) (c) In the year 2000 and subsequent years in 2001, $20,763,800.

SB55-SSA1-SA2, s. 2285e Section 2285e. 79.058 (3) (d) of the statutes is created to read:

SB55-SSA1-SA2,323,7 79.058 (3) (d) In 2002, $20,971,400.

SB55-SSA1-SA2, s. 2285f Section 2285f. 79.085 (3) (e) of the statutes is created to read:

SB55-SSA1-SA2,323,9 79.085 (3) (e) In 2003 and subsequent years, $21,181,100.".

SB55-SSA1-SA2,323,10 983. Page 854, line 3: after that line insert:

SB55-SSA1-SA2,323,11 " Section 2285m. 79.05 (2) (c) of the statutes is amended to read:

SB55-SSA1-SA2,323,19 79.05 (2) (c) Its municipal budget,; exclusive of principal and interest on long-term debt and exclusive of payments of the revenue sharing payments under s. 66.0305 and recycling fee payments under s. 289.645,; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6),; exclusive of principal and interest on long-term debt and exclusive of payments of the revenue sharing payments under s. 66.0305 and recycling fee payments under s. 289.645,; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10%.".

SB55-SSA1-SA2,323,20 984. Page 858, line 25: after that line insert:

SB55-SSA1-SA2,323,21 " Section 2302k. 84.013 (6g) of the statutes is created to read:

SB55-SSA1-SA2,324,8 84.013 (6g) Notwithstanding s. 13.489 (1m) the department shall conduct a study of the STH 11/USH 14 transportation corridor between Janesville and I 43 in Rock and Walworth counties to evaluate alternatives to improve the capacity and safety of transportation in the corridor. The department shall consult with local units of government to determine the design and methodology of the study, and shall cooperate with the city of Janesville and the counties of Rock and Walworth in completing the study. If the department concludes after the study that improvements in the corridor require construction of a major highway project on STH 11 and USH 14, the department shall include the project in its report submitted to the transportation projects commission under s. 13.489 (2) no later than September 15, 2004, for review by the commission under s. 13.489 (4).".

SB55-SSA1-SA2,324,9 985. Page 861, line 17: after that line insert:

SB55-SSA1-SA2,324,13 "(7g) The Marquette interchange reconstruction project shall include an exit at the intersection of Plankinton Avenue and I 794. Notwithstanding ss. 84.29 (6) and 84.295 (7), the department shall keep an exit at Plankinton Avenue open for travel during the Marquette interchange reconstruction project.

SB55-SSA1-SA2,324,15 (7m) Construction work on the Marquette interchange reconstruction project shall be performed on a 24-hour basis.

SB55-SSA1-SA2,324,22 (7r) Notwithstanding ss. 84.01 (13), 84.06 (2) (a), and 84.075 (1), in the use of any state funds for the Marquette interchange reconstruction project, the department shall attempt to ensure that 5% of the total amount expended in each fiscal year is paid to minority businesses certified by the department of commerce under s. 560.036 (2). In attempting to meet this goal, the department may award any contract to a minority business that submits a qualified responsible bid that is no more than 5% higher than the low bid.".

SB55-SSA1-SA2,324,23 986. Page 865, line 20: after that line insert:

SB55-SSA1-SA2,324,24 " Section 2307g. 84.076 (2) (a) of the statutes is amended to read: