AB547, s. 175
22Section
175. 77.705 of the statutes is amended to read:
AB547,71,4
2377.705 Adoption by resolution; baseball park district. A local
24professional baseball park district created under subch. III of ch. 229, by resolution
25under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
1a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be
2imposed only in their entirety. The resolution shall be effective on the first
day of the
3first month January 1, April 1, July 1, or October 1 that begins at least
30 120 days
4after the adoption of the resolution.
AB547, s. 176
5Section
176. 77.706 of the statutes is amended to read:
AB547,71,13
677.706 Adoption by resolution; football stadium district. A local
7professional football stadium district created under subch. IV of ch. 229, by
8resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
9subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be
10imposed only in their entirety. The imposition of the taxes under this section shall
11be effective on the first
day of the first month
January 1, April 1, July 1, or October
121 that begins at least
30 120 days after the certification of the approval of the
13resolution by the electors in the district's jurisdiction under s. 229.824 (15).
AB547, s. 177
14Section
177. 77.707 (1) of the statutes is amended to read:
AB547,71,2215
77.707
(1) Retailers and the department of revenue may not collect a tax under
16s. 77.705 for any local professional baseball park district created under subch. III of
17ch. 229 after the
last day of the calendar quarter
during that is at least 120 days from
18the date on which the local professional baseball park district board makes a
19certification to the department of revenue under s. 229.685 (2), except that the
20department of revenue may collect from retailers taxes that accrued before
the day
21after the last day of that calendar quarter and fees, interest and penalties that relate
22to those taxes.
AB547, s. 178
23Section
178. 77.707 (2) of the statutes is amended to read:
AB547,72,624
77.707
(2) Retailers and the department of revenue may not collect a tax under
25s. 77.706 for any local professional football stadium district created under subch. IV
1of ch. 229 after the
last day of the calendar quarter
during that is at least 120 days
2from the date on which the local professional football stadium district board makes
3all of the certifications to the department of revenue under s. 229.825 (3), except that
4the department of revenue may collect from retailers taxes that accrued before
the
5day after the last day of that calendar quarter and fees, interest and penalties that
6relate to those taxes.
AB547, s. 179
7Section
179. 77.71 (1) of the statutes is amended to read:
AB547,72,158
77.71
(1) For the privilege of selling,
licensing, leasing or renting tangible
9personal property and for the privilege of selling,
licensing, performing or furnishing
10services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county
11tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the
12gross receipts sales price from the sale,
licensing, lease or rental of tangible personal
13property, except property taxed under sub. (4), sold,
licensed, leased or rented at
14retail in the county or special district or from selling,
licensing, performing or
15furnishing services described under s. 77.52 (2) in the county or special district.
AB547, s. 180
16Section
180. 77.71 (2) of the statutes is amended to read:
AB547,73,317
77.71
(2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
18or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the
sales 19purchase price upon every person storing, using or otherwise consuming in the
20county or special district tangible personal property or services if the property or
21service is subject to the state use tax under s. 77.53, except that a receipt indicating
22that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for
23the tax under this subsection and except that if the buyer has paid a similar local tax
24in another state on a purchase of the same property or services that tax shall be
25credited against the tax under this subsection and except that for motor vehicles that
1are used for a purpose in addition to retention, demonstration or display while held
2for sale in the regular course of business by a dealer the tax under this subsection
3is imposed not on the
sales purchase price but on the amount under s. 77.53 (1m).
AB547, s. 181
4Section
181. 77.71 (3) of the statutes is amended to read:
AB547,73,145
77.71
(3) An excise tax is imposed upon a contractor engaged in construction
6activities within the county or special district, at the rate of 0.5% in the case of a
7county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
8of the
sales purchase price of tangible personal property that is used in constructing,
9altering, repairing or improving real property and that becomes a component part
10of real property in that county or special district, except that if the contractor has
11paid the sales tax of a county in the case of a county tax or of a special district in the
12case of a special district tax in this state on that property, or has paid a similar local
13sales tax in another state on a purchase of the same property, that tax shall be
14credited against the tax under this subsection.
AB547, s. 182
15Section
182. 77.71 (4) of the statutes is amended to read:
AB547,73,2516
77.71
(4) An excise tax is imposed at the rate of 0.5% in the case of a county tax
17or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the
sales 18purchase price upon every person storing, using or otherwise consuming a motor
19vehicle, boat,
snowmobile, mobile home not exceeding 45 feet in length,
trailer,
20semitrailer, all-terrain vehicle or aircraft, if that property must be registered or
21titled with this state and if that property is to be customarily kept in a county that
22has in effect an ordinance under s. 77.70 or in a special district that has in effect a
23resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
24sales tax in another state on a purchase of the same property that tax shall be
25credited against the tax under this subsection.
AB547, s. 183
1Section
183. 77.72 (title) of the statutes is repealed.
AB547, s. 184
2Section
184. 77.72 (1) of the statutes is renumbered 77.72 and amended to
3read:
AB547,74,11
477.72 General rule for property
. For the purposes of this subchapter, all
5retail sales of tangible personal property
are completed at the time when, and the
6place where, the seller or the seller's agent transfers possession to the buyer or the
7buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
8agent of the seller, regardless of any f.o.b. point and regardless of the method by
9which freight or postage is paid. Rentals and leases of property, except property
10under sub. (2), have a situs at the location of that property
and taxable services occur
11as provided in s. 77.522.
AB547, s. 185
12Section
185. 77.72 (2) and (3) of the statutes are repealed.
AB547, s. 186
13Section
186. 77.73 (2) of the statutes is amended to read:
AB547,74,2014
77.73
(2) Counties and special districts do not have jurisdiction to impose the
15tax under s. 77.71 (2) in regard to tangible personal property
, except snowmobiles,
16trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is
17consummated in another county or special district in this state that does not have
18in effect an ordinance or resolution imposing the taxes under this subchapter and
19later brought by the buyer into the county or special district that has imposed a tax
20under s. 77.71 (2).
AB547, s. 187
21Section
187. 77.73 (3) of the statutes is created to read:
AB547,75,222
77.73
(3) Counties and special districts have jurisdiction to impose the taxes
23under this subchapter on retailers who register under s. 77.53 (9m). A retailer who
24registers under s. 77.53 (9m) shall collect, report, and remit to the department the
1taxes imposed under this subchapter for all counties and special districts that have
2an ordinance or resolution imposing the taxes under this subchapter.
AB547, s. 188
3Section
188. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended
4to read:
AB547,75,115
77.77
(1) (a) The
gross receipts
sales price from services subject to the tax under
6s. 77.52 (2)
are not is subject to the taxes under this subchapter, and the incremental
7amount of tax caused by a rate increase applicable to those services is
not due,
if those
8services are billed to the customer and paid for before beginning with the first billing
9period starting on or after the effective date of the county ordinance, special district
10resolution
, or rate increase,
regardless of whether the service is furnished to the
11customer before or after that date.
AB547, s. 189
12Section
189. 77.77 (1) (b) of the statutes is created to read:
AB547,75,1813
77.77
(1) (b) The sales price from services subject to the tax under s. 77.52 (2)
14is not subject to the taxes under this subchapter, and a decrease in the tax rate
15imposed under this subchapter on those services first applies, beginning with bills
16rendered on or after the effective date of the repeal or sunset of a county ordinance
17or special district resolution imposing the tax or other rate decrease, regardless of
18whether the service is furnished to the customer before or after that date.
AB547, s. 190
19Section
190. 77.785 (1) of the statutes is amended to read:
AB547,75,2220
77.785
(1) All retailers shall collect and report the taxes under this subchapter
21on the
gross receipts sales price from leases and rentals of property under s. 77.71
22(4).
AB547, s. 191
23Section
191. 77.785 (2) of the statutes is amended to read:
AB547,76,324
77.785
(2) Prior to registration or titling,
a retailer of a boat,
all-terrain vehicle,
25trailer and semi-trailer dealers and licensed aircraft, motor vehicle,
or mobile home
1and snowmobile dealers shall collect the taxes under this subchapter on sales of
2items under s. 77.71 (4). The
dealer retailer shall remit those taxes to the
3department of revenue along with payments of the taxes under subch. III.
AB547, s. 192
4Section
192. 77.98 of the statutes is amended to read:
AB547,76,11
577.98 Imposition. A local exposition district under subch. II of ch. 229 may
6impose a tax on the retail sale, except sales for resale, within the district's
7jurisdiction under s. 229.43 of
products that are subject to a tax under s. 77.54 (20)
8(c) 1. to 3. and not candy, as defined in s. 77.51 (1e), prepared food, as defined in s.
977.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the
10sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a)
or (20) (c) 5., (20n) (b) and (c),
11and (20r).
AB547, s. 193
12Section
193. 77.981 of the statutes is amended to read:
AB547,76,21
1377.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
14at the rate of 0.25% of the
gross receipts sales price, except that the district, by a vote
15of a majority of the authorized members of its board of directors, may impose the tax
16at the rate of 0.5% of the
gross receipts sales price. A majority of the authorized
17members of the district's board may vote that, if the balance in a special debt service
18reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
19rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
20January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
21by the district and secured by the special debt service reserve fund are outstanding.
AB547, s. 194
22Section
194. 77.982 (2) of the statutes is amended to read:
AB547,77,423
77.982
(2) Sections 77.51
(4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14)
, 24(a) to (f), (j) and (k) and (14g),
(15a), and (15b), 77.52 (3),
(6), (3m), (4), (13), (14), (18)
25and (19),
77.522, 77.58 (1) to (5)
, (6m), and (7),
77.585, 77.59, 77.60, 77.61 (2),
(3m),
1(5), (8), (9)
and, (12) to (14)
, and (15), and 77.62, as they apply to the taxes under
2subch. III, apply to the tax under this subchapter.
Sections 77.72 (1) and Section 377.73, as
they apply it applies to the taxes under subch. V,
apply applies to the tax
4under this subchapter.
AB547, s. 195
5Section
195. 77.99 of the statutes is amended to read:
AB547,77,15
677.99 Imposition. A local exposition district under subch. II of ch. 229 may
7impose a tax at the rate of 3% of the
gross receipts
sales price on the rental, but not
8for rerental and not for rental as a service or repair replacement vehicle, within the
9district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
10(4) (a), by establishments primarily engaged in short-term rental of passenger cars
11without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
12tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under
13s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
14authorized board of directors may vote to increase the tax rate under this subchapter
15to 4%.
AB547, s. 196
16Section
196. 77.991 (2) of the statutes is amended to read:
AB547,77,2417
77.991
(2) Sections 77.51
(4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), 18(14)
(a) to (f), (j) and (k),
(14g), (15a), and (15b), 77.52
(3), (3m), (4),
(6), (13), (14)
and, 19(18),
and (19), 77.522, 77.58 (1) to (5)
, (6m), and (7),
77.585, 77.59, 77.60, 77.61 (2),
20(3m), (5), (8), (9)
and, (12) to (14)
, and (15), and 77.62, as they apply to the taxes under
21subch. III, apply to the tax under this subchapter.
Sections 77.72 (1) and (2) (a) and 22Section 77.73, as
they apply it applies to the taxes under subch. V,
apply applies to
23the tax under this subchapter. The renter shall collect the tax under this subchapter
24from the person to whom the passenger car is rented.
AB547, s. 197
25Section
197. 77.994 (1) (intro.) of the statutes is amended to read:
AB547,78,7
177.994
(1) (intro.) Except as provided in sub. (2), a municipality or a county all
2of which is included in a premier resort area under s. 66.1113 may, by ordinance,
3impose a tax at a rate of 0.5% of the
gross receipts
sales price from the sale,
license, 4lease, or rental in the municipality or county of goods or services that are taxable
5under subch. III made by businesses that are classified in the standard industrial
6classification manual, 1987 edition, published by the U.S. office of management and
7budget, under the following industry numbers:
AB547, s. 198
8Section
198. 77.9941 (4) of the statutes is amended to read:
AB547,78,119
77.9941
(4) Sections 77.72
(1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
10(2)
, and (4), 77.77 (1) and (2), 77.785 (1)
, and 77.79
, as they apply to the taxes under
11subch. V
, apply to the tax under this subchapter.
AB547, s. 199
12Section
199. 77.995 (2) of the statutes is amended to read:
AB547,78,2013
77.995
(2) There is imposed a fee at the rate of 3%, or 5% for the rental of
14limousines, of the
gross receipts sales price on the rental, but not for rerental and not
15for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined
16in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as
17defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by
18establishments primarily engaged in short-term rental of vehicles without drivers,
19for a period of 30 days or less, unless the sale is exempt from the sales tax under s.
2077.54 (1), (4), (7) (a), (7m) or (9a).
AB547, s. 200
21Section
200. 77.9951 (2) of the statutes is amended to read:
AB547,79,222
77.9951
(2) Sections 77.51
(4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), 23(14)
(a) to (f), (j) and (k), (15a), and (15b), 77.52
(3m), (4),
(6), (13), (14)
and, (18),
and
24(19), 77.58 (1) to (5)
, (6m), and (7),
77.585, 77.59, 77.60, 77.61 (2),
(3m), (5), (8), (9)
25and, (12) to (14)
, and (15), and 77.62, as they apply to the taxes under subch. III, apply
1to the fee under this subchapter. The renter shall collect the fee under this
2subchapter from the person to whom the vehicle is rented.
AB547, s. 201
3Section
201. 86.195 (3) (b) 3. of the statutes is amended to read:
AB547,79,64
86.195
(3) (b) 3. Fifty percent of the gross receipts of the business are from
meal,
5food, the sale of food
product and beverage sales and food ingredients, as defined in
6s. 77.51 (3t), that are taxable under
s. 77.54 (20) (c) subch. III of ch. 77; and
AB547, s. 202
7Section
202. 218.0171 (2) (cq) of the statutes is amended to read:
AB547,79,138
218.0171
(2) (cq) Upon payment of a refund to a consumer under par. (b) 2. b.,
9the manufacturer shall provide to the consumer a written statement that specifies
10the trade-in amount previously applied under s. 77.51
(4) (b) 3. or 3m. or (15) (b) 4.
11or 4m. (12m) (b) 5. or 6. or (15b) (b) 5. or 6. toward the sales price of the motor vehicle
12having the nonconformity and the date on which the manufacturer provided the
13refund.
AB547,79,1815
(1)
The streamlined sales and use tax agreement. The department of revenue
16shall notify the revisor of statutes of the effective date of this state's participation in
17the streamlined sales and use tax agreement, as described in section 77.65 of the
18statutes, no later than 30 days after such effective date is determined.
AB547,80,220
(1)
Administrative costs related to the streamlined sales and use tax
21agreement. In the schedule under section 20.005 (3) of the statutes for the
22appropriation to the department of revenue under section 20.566 (1) (a) of the
23statutes, as affected by the acts of 2003, the dollar amount is increased by $25,000
24for fiscal year 2003-04 and the dollar amount is increased by $25,000 for fiscal year
12004-05 to pay for administrative costs related to the streamlined sales and use tax
2agreement.
AB547,80,44
(1) This act takes effect on July 1, 2004.