Amendment SA2-SSA1-SB55

SB55-SSA1-SA2,309,20 76.94 Definitions. In this subchapter:

SB55-SSA1-SA2,310,2 (1) "Access revenues" mean revenues resulting from charges for telecommunications services and facilities, including charges to a telephone company, that permit subscriber telecommunications to originate or terminate between a point or points in one telephone exchange and a point or points in another telephone exchange.

SB55-SSA1-SA2,310,11 (2) "Gross revenues" include revenues derived from local and rural exchange service; toll business gross revenues; access revenues, except access revenues derived from telecommunications services that originate or terminate from a point or points in this state to a point or points in the same local access and transport area and 14.5% of all other access revenues generated from intrastate service; all other operating revenues from providing telecommunications services; and any such revenues recovered in the year that were written off as not collectible in a previous year. "Gross revenues" do not include excise taxes on telephone service or facilities or revenues written off as not collectible in the year.

SB55-SSA1-SA2,310,13 (3) "Local access and transport area" means a geographic area encompassing one telephone exchange or 2 or more contiguous telephone exchanges.

SB55-SSA1-SA2,310,15 (3) "Mobile telecommunications services" means commercial mobile radio service, as defined in 47 CFR 20.3.

SB55-SSA1-SA2,310,16 (4) "Municipality" means a city, village, or town.

SB55-SSA1-SA2,310,20 (5) "Service address" means the location from which telecommunications services originate or terminate, except that for mobile telecommunications services, "service address" means the customer's place of primary use of the mobile telecommunications services, as determined under P.L. 106-252.

SB55-SSA1-SA2,310,22 (6) "Telecommunications services" mean transmitting high quality two-way interactive switched voice or data communications or messages.

SB55-SSA1-SA2,310,24 (7) "Telephone company" means a business that provides telecommunications services.

SB55-SSA1-SA2,311,3 (8) "Telephone exchange" means the portion of an area served by a telephone company that is included in the exchange rate determined by the public service commission.

SB55-SSA1-SA2,311,9 76.95 Imposition. Notwithstanding s. 66.0611, a municipality may, by ordinance, impose a tax on a telephone company at the rate of 2% of the telephone company's gross revenues in a calendar quarter attributable to intrastate telecommunications services that originate from or are received at a service address located in the municipality. The ordinance shall be effective on the first day of the calendar quarter beginning after the municipality enacts the ordinance.

SB55-SSA1-SA2,311,16 76.96 Returns and payments. The tax imposed under this subchapter is due and payable to the municipality on January 15, April 15, July 15, and October 15, based on the telephone company's gross revenues from the most recent calendar quarter ending before such date. A telephone company that is subject to the tax imposed under this subchapter shall submit a return with each payment, as prescribed by the department of revenue, that specifies the gross revenues that are subject to the tax imposed under this subchapter.

SB55-SSA1-SA2,311,19 76.97 Customer billing. A telephone company may not identify any tax or any portion of the tax paid under this subchapter as a separate charge to a telephone company customer on the customer's bill.

SB55-SSA1-SA2,311,25 76.98 Administration. A municipality that imposes the tax under this subchapter may examine the records, books, accounts, and other documents of a telephone company that is subject to the tax imposed under this subchapter; take any action and conduct any proceedings to administer the tax imposed under this subchapter; and impose interest and penalties for failure to submit a report or payment as provided under this subchapter.".

SB55-SSA1-SA2,312,1 969. Page 843, line 5: after that line insert:

SB55-SSA1-SA2,312,2 " Section 2243m. 77.51 (8) of the statutes is amended to read:

SB55-SSA1-SA2,312,18 77.51 (8) "Newspaper" means those publications which that are commonly understood to be newspapers and which that are printed and distributed periodically at daily, weekly, or other short intervals for the dissemination of current news and information of a general character and of a general interest to the public. In addition, any publication which qualifies that is eligible for compensation or a fee as a newspaper under s. 985.03 (1) is a newspaper. "Newspaper" also includes advertising supplements if they are printed by a newspaper and distributed as a component part of one of that newspaper's publications or if they are printed by a newspaper or a commercial printer and sold to a newspaper for inclusion in publications of that newspaper. A "newspaper" does not include handbills, circulars, flyers, or the like, advertising supplements not described in this subsection which that are distributed with a newspaper, nor any publication which that is issued to supply information on certain subjects of interest to particular groups, unless such publication otherwise qualifies as a newspaper within this subsection. In this subsection, advertising is not considered news of a general character and of a general interest.".

SB55-SSA1-SA2,312,19 970. Page 843, line 14: after that line insert:

SB55-SSA1-SA2,312,21 " Section 2244u. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a. and amended to read:

SB55-SSA1-SA2,313,5 77.52 (2) (a) 5. a. The sale of telecommunications services, except mobile telecommunications services under subd. 5. b., that either originate or terminate in this state; except services that are obtained by means of a toll-free number, that originate outside this state and that terminate in this state; and are charged to a service address in this state, regardless of the location where that charge is billed or paid, and the sale of the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code.

SB55-SSA1-SA2, s. 2244uc Section 2244uc. 77.52 (2) (a) 5. b. of the statutes is created to read:

SB55-SSA1-SA2,313,11 77.52 (2) (a) 5. b. The sale of mobile telecommunications services, if the customer's place of primary use of the mobile telecommunications services is in this state, as determined under P.L. 106-252. If P.L. 106-252, or the application of P.L. 106-252, is found unconstitutional, the sale of mobile telecommunications services is subject to the tax imposed under this section as provided in subd. 5. a.".

SB55-SSA1-SA2,313,12 971. Page 847, line 2: after that line insert:

SB55-SSA1-SA2,313,13 " Section 2245h. 77.525 of the statutes is amended to read:

SB55-SSA1-SA2,313,21 77.525 Reduction to prevent double taxation. Any person who is subject to the tax under s. 77.52 (2) (a) 5. a. on telecommunications services that terminate in this state and who has paid a similar tax on the same services to another state may reduce the amount of the tax remitted to this state by an amount equal to the similar tax properly paid to another state on those services or by the amount due this state on those services, whichever is less. That person shall refund proportionally to the persons to whom the tax under s. 77.52 (2) (a) 5. a. was passed on an amount equal to the amounts not remitted.".

SB55-SSA1-SA2,313,22 972. Page 847, line 2: after that line insert:

SB55-SSA1-SA2,313,23 " Section 2245g. 77.53 (17m) of the statutes is amended to read:

SB55-SSA1-SA2,314,5 77.53 (17m) This section does not apply to a boat purchased by a person domiciled in a state contiguous to this state by a person domiciled in that state if the boat is berthed in this state's boundary waters adjacent to the state of the domicile of the purchaser and if the transaction was an exempt occasional sale under the laws of the state in which the purchase was made purchaser is domiciled.".

SB55-SSA1-SA2,314,6 973. Page 847, line 2: after that line insert:

SB55-SSA1-SA2,314,7 " Section 2245dm. 77.524 of the statutes is created to read:

SB55-SSA1-SA2,314,8 77.524 Seller and 3rd-party liability. (1) In this subsection:

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.".