SB267, s. 115
21Section
115. 77.54 (21) of the statutes is amended to read:
SB267,49,2322
77.54
(21) The
gross receipts sales price from the sales of and the storage, use
23or other consumption of caskets and burial vaults for human remains.
SB267, s. 116
24Section
116. 77.54 (22) of the statutes is repealed.
SB267, s. 117
25Section
117. 77.54 (22b) of the statutes is created to read:
SB267,50,4
177.54
(22b) The sales price from the sale of and the storage, use, or other
2consumption of durable medical equipment, mobility-enhancing equipment, and
3prosthetic devices, and accessories for such equipment or devices, if the equipment
4or devices are used for a human being.
SB267, s. 118
5Section
118. 77.54 (23m) of the statutes is amended to read:
SB267,50,96
77.54
(23m) The
gross receipts sales price from the sale, lease or rental of or
7the storage, use or other consumption of motion picture film or tape, and advertising
8materials related thereto, sold, leased or rented to a motion picture theater or radio
9or television station.
SB267, s. 119
10Section
119. 77.54 (25) of the statutes is amended to read:
SB267,50,1511
77.54
(25) The
gross receipts sales price from the sale of and the storage of
12printed material which is designed to advertise and promote the sale of merchandise,
13or to advertise the services of individual business firms, which printed material is
14purchased and stored for the purpose of subsequently transporting it outside the
15state by the purchaser for use thereafter solely outside the state.
SB267, s. 120
16Section
120. 77.54 (26) of the statutes is amended to read:
SB267,51,417
77.54
(26) The
gross receipts sales price from the sales of and the storage, use,
18or other consumption of tangible personal property which becomes a component part
19of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that
20would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or
21tangible personal property which becomes a component part of a waste treatment
22facility of this state or any agency thereof, or any political subdivision of the state or
23agency thereof as provided in s. 40.02 (28). The exemption includes replacement
24parts therefor, and also applies to chemicals and supplies used or consumed in
25operating a waste treatment facility and to purchases of tangible personal property
1made by construction contractors who transfer such property to their customers in
2fulfillment of a real property construction activity. This exemption does not apply
3to tangible personal property installed in fulfillment of a written construction
4contract entered into, or a formal written bid made, prior to July 31, 1975.
SB267, s. 121
5Section
121. 77.54 (26m) of the statutes is amended to read:
SB267,51,176
77.54
(26m) The
gross receipts sales price from the sale of and the storage, use
7or other consumption of waste reduction or recycling machinery and equipment,
8including parts therefor, exclusively and directly used for waste reduction or
9recycling activities which reduce the amount of solid waste generated, reuse solid
10waste, recycle solid waste, compost solid waste or recover energy from solid waste.
11The exemption applies even though an economically useful end product results from
12the use of the machinery and equipment. For the purposes of this subsection, "solid
13waste" means garbage, refuse, sludge or other materials or articles, whether these
14materials or articles are discarded or purchased, including solid, semisolid, liquid or
15contained gaseous materials or articles resulting from industrial, commercial,
16mining or agricultural operations or from domestic use or from public service
17activities.
SB267, s. 122
18Section
122. 77.54 (27) of the statutes is amended to read:
SB267,51,2019
77.54
(27) The
gross receipts sales price from the sale of semen used for
20artificial insemination of livestock.
SB267, s. 123
21Section
123. 77.54 (28) of the statutes is amended to read:
SB267,51,2522
77.54
(28) The gross receipts from the sale of and the storage, use or other
23consumption to or by the ultimate consumer of
apparatus or equipment for the
24injection of insulin or the treatment of diabetes and supplies used to determine blood
25sugar level.
SB267, s. 124
1Section
124. 77.54 (29) of the statutes is amended to read:
SB267,52,32
77.54
(29) The
gross receipts sales price from the sales of and the storage, use
3or other consumption of equipment used in the production of maple syrup.
SB267, s. 125
4Section
125. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB267,52,55
77.54
(30) (a) (intro.) The
gross receipts sales price from the sale of:
SB267, s. 126
6Section
126. 77.54 (30) (c) of the statutes is amended to read:
SB267,52,117
77.54
(30) (c) If fuel or electricity is sold partly for a use exempt under this
8subsection and partly for a use which is not exempt under this subsection, no tax
9shall be collected on that percentage of the
gross receipts sales price equal to the
10percentage of the fuel or electricity which is used for an exempt use, as specified in
11an exemption certificate provided by the purchaser to the seller.
SB267, s. 127
12Section
127. 77.54 (31) of the statutes is amended to read:
SB267,52,1513
77.54
(31) The
gross receipts sales price from the sale of and the storage, use
14or other consumption in this state, but not the lease or rental, of used mobile homes
15that are primary housing units under s. 340.01 (29).
SB267, s. 128
16Section
128. 77.54 (32) of the statutes is amended to read:
SB267,52,2017
77.54
(32) The
gross receipts sales price from charges, including charges for a
18search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
19that a person may examine and use under s. 16.61 (12) or for copies of a record under
20s. 19.35 (1).
SB267, s. 129
21Section
129. 77.54 (33) of the statutes is amended to read:
SB267,52,2422
77.54
(33) The
gross receipts sales price from sales of and the storage, use or
23other consumption of
medicines drugs used on farm livestock, not including
24workstock.
SB267, s. 130
25Section
130. 77.54 (34) of the statutes is amended to read:
SB267,53,3
177.54
(34) The
gross receipts
sales price from the sale of and the storage, use
2or other consumption of milk house supplies used exclusively in producing and
3handling milk on dairy farms.
SB267, s. 131
4Section
131. 77.54 (35) of the statutes is amended to read:
SB267,53,75
77.54
(35) The
gross receipts sales price from the sales of tangible personal
6property, tickets or admissions by any baseball team affiliated with the Wisconsin
7Department of American Legion baseball.
SB267, s. 132
8Section
132. 77.54 (36) of the statutes is amended to read:
SB267,53,139
77.54
(36) The
gross receipts sales price from the rental for a continuous period
10of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
11as a residence. In this subsection, "one month" means a calendar month or 30 days,
12whichever is less, counting the first day of the rental and not counting the last day
13of the rental.
SB267, s. 133
14Section
133. 77.54 (37) of the statutes is amended to read:
SB267,53,1815
77.54
(37) The
gross receipts sales price from revenues collected under s.
16146.70 (3)
and the surcharge established by rule by the public service commission
17under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
18(3m) (a) 6.
SB267, s. 134
19Section
134. 77.54 (38) of the statutes is amended to read:
SB267,53,2520
77.54
(38) The
gross receipts sales price from the sale of and the storage, use
21or other consumption of snowmobile trail groomers and attachments for them that
22are purchased, stored, used or consumed by a snowmobile club that meets at least
233 times a year, that has at least 10 members, that promotes snowmobiling and that
24participates in the department of natural resources' snowmobile program under s.
25350.12 (4) (b).
SB267, s. 135
1Section
135. 77.54 (39) of the statutes is amended to read:
SB267,54,82
77.54
(39) The
gross receipts sales price from the sale of and the storage, use
3or other consumption of off-highway, heavy mechanical equipment such as feller
4bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
5skidder-forwarders, skidders, timber wagons and tractors used exclusively and
6directly in the harvesting or processing of raw timber products in the field by a person
7in the logging business. In this subsection, "heavy mechanical equipment" does not
8include hand tools such as axes, chains, chain saws and wedges.
SB267, s. 136
9Section
136. 77.54 (40) of the statutes is repealed.
SB267, s. 137
10Section
137. 77.54 (41) of the statutes is amended to read:
SB267,54,1511
77.54
(41) The
gross receipts sales price from the sale of building materials,
12supplies and equipment to; and the storage, use or other consumption of those kinds
13of property by; owners, contractors, subcontractors or builders if that property is
14acquired solely for or used solely in, the construction, renovation or development of
15property that would be exempt under s. 70.11 (36).
SB267, s. 138
16Section
138. 77.54 (42) of the statutes is amended to read:
SB267,54,1917
77.54
(42) The
gross receipts sales price from the sale of and the storage, use
18or other consumption of animal identification tags provided under s. 93.06 (1h) and
19standard samples provided under s. 93.06 (1s).
SB267, s. 139
20Section
139. 77.54 (43) of the statutes is amended to read:
SB267,54,2421
77.54
(43) The
gross receipts sales price from the sale of and the storage, use
22or other consumption of raw materials used for the processing, fabricating or
23manufacturing of, or the attaching to or incorporating into, printed materials that
24are transported and used solely outside this state.
SB267, s. 140
25Section
140. 77.54 (44) of the statutes is amended to read:
SB267,55,2
177.54
(44) The
gross receipts
sales price from the collection of public benefits
2fees that are charged under s. 16.957 (4) (a) or (5) (a).
SB267, s. 141
3Section
141. 77.54 (45) of the statutes is amended to read:
SB267,55,114
77.54
(45) The
gross receipts sales price from the sale of and the use or other
5consumption of a onetime license or similar right to purchase admission to
6professional football games at a football stadium, as defined in s. 229.821 (6), that
7is granted by a municipality; a local professional football stadium district; or a
8professional football team or related party, as defined in s. 229.821 (12); if the person
9who buys the license or right is entitled, at the time the license or right is transferred
10to the person, to purchase admission to at least 3 professional football games in this
11state during one football season.
SB267, s. 142
12Section
142. 77.54 (46) of the statutes is amended to read:
SB267,55,1513
77.54
(46) The
gross receipts sales price from the sale of and the storage, use,
14or other consumption of the U.S. flag or the state flag. This subsection does not apply
15to a representation of the U.S. flag or the state flag.
SB267, s. 143
16Section
143. 77.54 (46m) of the statutes is amended to read:
SB267,55,2217
77.54
(46m) The
gross receipts sales price from the sale of and the storage, use,
18or other consumption of telecommunications services, if the telecommunications
19services are obtained by using the rights to purchase telecommunications services,
20including purchasing reauthorization numbers, by paying in advance and by using
21an access number and authorization code; and if the tax imposed under s. 77.52 or
2277.53 was previously paid on the sale or purchase of such rights.
SB267, s. 144
23Section
144. 77.55 (1) (intro.) of the statutes is amended to read:
SB267,56,3
177.55
(1) (intro.) There
are
is exempted from the computation of the amount
2of the sales tax the
gross receipts sales price from the sale of any tangible personal
3property or services to:
SB267, s. 145
4Section
145. 77.55 (2) of the statutes is amended to read:
SB267,56,115
77.55
(2) There
are is exempted from the computation of the amount of the sales
6tax the
gross receipts sales price from sales of tangible personal property to a
7common or contract carrier, shipped by the seller via the purchasing carrier under
8a bill of lading whether the freight is paid in advance, or the shipment is made freight
9charges collect, to a point outside this state and the property is actually transported
10to the out-of-state destination for use by the carrier in the conduct of its business
11as a carrier.
SB267, s. 146
12Section
146. 77.55 (2m) of the statutes is amended to read:
SB267,56,2113
77.55
(2m) There
are is exempted from the computation of the amount of sales
14tax the
gross receipts sales price from sales of railroad crossties to a common or
15contract carrier, shipped wholly or in part by way of the purchasing carrier under a
16bill of lading, whether the freight is paid in advance or the shipment is made freight
17charges collect, to a point outside this state if the property is transported to the
18out-of-state destination for use by the carrier in the conduct of its business as a
19carrier. Interruption of the shipment for storage, drying, processing or creosoting of
20the railroad crossties in this state does not invalidate the exemption under this
21subsection.
SB267, s. 147
22Section
147. 77.55 (3) of the statutes is amended to read:
SB267,57,323
77.55
(3) There
are is exempted from the computation of the amount of the sales
24tax the
gross receipts sales price from sales of tangible personal property purchased
25for use solely outside this state and delivered to a forwarding agent, export packer,
1or other person engaged in the business of preparing goods for export or arranging
2for their exportation, and actually delivered to a port outside the continental limits
3of the United States prior to making any use thereof.
SB267, s. 148
4Section
148. 77.56 (1) of the statutes is amended to read:
SB267,57,75
77.56
(1) The storage, use or other consumption in this state of property, the
6gross receipts sales price from the sale of which
are is reported to the department in
7the measure of the sales tax, is exempted from the use tax.
SB267, s. 149
8Section
149. 77.57 of the statutes is amended to read:
SB267,57,17
977.57 Liability of purchaser. If a purchaser certifies in writing to a seller
10that the property purchased will be used in a manner or for a purpose entitling the
11seller to regard the
gross receipts sales price from the sale as exempted by this
12subchapter from the computation of the amount of the sales tax and uses the property
13in some other manner or for some other purpose, the purchaser is liable for payment
14of the sales tax. The tax shall be measured by the sales price of the property to the
15purchaser
, but if the taxable use first occurs more than 6 months after the sale to the
16purchaser, the purchaser may use as the measure of the tax either that sales price
17or the fair market value of the property at the time the taxable use first occurs.
SB267, s. 150
18Section
150. 77.58 (3) (b) of the statutes is amended to read:
SB267,58,419
77.58
(3) (b)
For purposes of the sales tax the return shall show the gross
20receipts of the seller during the preceding reporting period. For purposes of the use
21tax, in case of a return filed by a retailer, the return shall show the total sales price
22of the property or taxable services sold, the storage, use or consumption of which
23became subject to the use tax during the preceding reporting period. In case of a sales
24or use tax return filed by a purchaser, the return shall show the total sales price of
25the property and taxable services purchased, the storage, use or consumption of
1which became subject to the use tax during the preceding reporting period. The
2return shall
also show the amount of the taxes for the period covered by the return
3and such other information as the department deems necessary for the proper
4administration of this subchapter.
SB267, s. 151
5Section
151. 77.58 (6) of the statutes is amended to read:
SB267,58,86
77.58
(6) For the purposes of the sales tax
gross receipts, the sales price from
7rentals or leases of tangible personal property shall be reported and the tax paid in
8accordance with such rules as the department prescribes.
SB267, s. 152
9Section
152. 77.58 (6m) of the statutes is created to read:
SB267,58,1210
77.58
(6m) (a) The department may, in cases where it is satisfied that an undue
11hardship would otherwise result, permit the reporting of a sales price or purchase
12price on some basis other than the accrual basis.
SB267,58,1613
(b) The entire sales price of credit transactions shall be reported in the period
14in which the sale is made without reduction in the amount of tax payable by the
15retailer by reason of the retailer's transfer at a discount the open account, note,
16conditional sales contract, lease contract, or other evidence of indebtedness.
SB267, s. 153
17Section
153. 77.58 (9a) of the statutes is created to read:
SB267,58,2318
77.58
(9a) In addition to filing a return as provided in this section, a person
19described under s. 77.524 (3), (4), or (5) shall provide to the department any
20information that the department considers necessary for the administration of this
21subchapter, in the manner prescribed by the department, except that the
22department may not require that the person provide such information to the
23department more than once every 180 days.
SB267, s. 154
24Section
154. 77.585 of the statutes is created to read:
SB267,59,8
177.585 Return adjustments. (1) (a) In this subsection, "bad debt" means the
2portion of the sales price or purchase price that the seller has reported as taxable
3under this subchapter and that the seller may claim as a deduction under section
166 4of the Internal Revenue Code. "Bad debt" does not include financing charges or
5interest, sales or use taxes imposed on the sales price or purchase price, uncollectible
6amounts on property that remains in the seller's possession until the full sales price
7or purchase price is paid, expenses incurred in attempting to collect any debt, debts
8sold or assigned to 3rd parties for collection, and repossessed property.
SB267,59,209
(b) A seller may claim as a deduction on a return under s. 77.58 the amount of
10any bad debt that the seller writes off as uncollectible in the seller's books and records
11and that is eligible to be deducted as bad debt for federal income tax purposes,
12regardless of whether the seller is required to file a federal income tax return. A
13seller who claims a deduction under this paragraph shall claim the deduction on the
14return under s. 77.58 that is submitted for the period in which the seller writes off
15the amount of the deduction as uncollectible in the seller's books and records and in
16which such amount is eligible to be deducted as bad debt for federal income tax
17purposes. If the seller subsequently collects in whole or in part any bad debt for
18which a deduction is claimed under this paragraph, the seller shall include the
19amount collected in the return filed for the period in which the amount is collected
20and shall pay the tax with the return.
SB267,59,2521
(c) For purposes of computing a bad debt deduction or reporting a payment
22received on a previously claimed bad debt, any payment made on a debt or on an
23account is applied first to the price of the property or service sold, and the
24proportionate share of the sales tax on that property or service, and then to interest,
25service charges, and other charges related to the sale.
SB267,60,6
1(d) A seller may obtain a refund of the tax collected on any bad debt amount
2deducted under par. (b) that exceeds the amount of the seller's taxable sales as
3provided under s. 77.59 (4), except that the period for making a claim as determined
4under s. 77.59 (4) begins on the date on which the return on which the bad debt could
5be claimed would have been required to be submitted to the department under s.
677.58.
SB267,60,127
(e) If a seller is using a certified service provider, the certified service provider
8may claim a bad debt deduction under this subsection on the seller's behalf if the
9seller has not claimed and will not claim the same deduction. A certified service
10provider who receives a bad debt deduction under this subsection shall credit that
11deduction to the seller and a certified service provider who receives a refund under
12this subsection shall submit that refund to the seller.
SB267,60,1713
(f) If a bad debt relates to the retail sales of tangible personal property or
14taxable services that occurred in this state and in one or more other states, as
15determined under s. 77.522, the total amount of such bad debt shall be apportioned
16among the states in which the underlying sales occurred in a manner prescribed by
17the department to arrive at the amount of the deduction under par. (b).
SB267,60,23
18(2) If a lessor of tangible personal property has reimbursed the vendor for the
19sales tax on the sale of the property by the vendor to the lessor, the tax due from the
20lessor on the rental receipts may be offset by a credit equal to the tax otherwise due
21on the rental receipts from the property for the reporting period. The credit shall
22expire when the cumulative rental receipts equal the sales price upon which the
23vendor paid sales taxes to this state.
SB267,61,3
24(3) If a purchaser of tangible personal property has reimbursed the vendor of
25the property for the sales tax on the sale and subsequently, before making any use
1of the property other than retention, demonstration, or display while holding it for
2sale or rental, makes a taxable sale of the property, the tax due on the taxable sale
3may be offset by the tax reimbursed.
SB267,61,11
4(4) A seller may claim a deduction on any part of the sales price or purchase
5price that the seller refunds in cash or credit as a result of returned property or
6adjustments in the sales price or purchase price after the sale has been completed,
7if the seller has included the refunded price in a prior return made by the seller and
8has paid the tax on such price, and if the seller has returned to the purchaser in cash
9or in credit all tax previously paid by the purchaser on the amount of the refund at
10the time of the purchase. A deduction under this paragraph shall be claimed on the
11return for the period in which the refund is paid.
SB267,61,15
12(5) No reduction in the amount of tax payable by the retailer is allowable in the
13event property sold on credit is repossessed except where the entire consideration
14paid by the purchaser is refunded to the purchaser or where a credit for a worthless
15account is allowable under sub. (1).
SB267,61,19
16(6) A purchaser who is subject to the use tax on the storage, use, or other
17consumption of fuel may claim a deduction from the purchase price that is subject
18to the use tax for fuel taxes refunded by this state or the United States to the
19purchaser that is included in the purchase price of the fuel.