For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill imposes the sales tax and the use tax on audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to a purchaser.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 77.51 (1) of the statutes is renumbered 77.51 (1d).
SECTION 2. 77.51 (1bk) of the statutes is created to read:
77.51 (1bk) "Audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including prerecorded or live music, prerecorded or live readings of books or other written materials, prerecorded or live speeches, and digitized sound files that are downloaded to a telephone handset. "Audio works" does not include broadcast radio services or sounds accompanying an audiovisual work.
SECTION 3. 77.51 (1bm) of the statutes is created to read:
77.51 (1bm) "Audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with sound, including motion pictures, musical videos, and live events. "Audiovisual works" does not include broadcast television services or cable television system services.
SECTION 4. 77.51 (3s) of the statutes is created to read:
77.51 (3s) "Finished artwork" means the final art used for actual reproduction by photomechanical or other processes or for display purposes. "Finished artwork" also includes all of the following items regardless of whether such items are reproduced:
(a) Drawings.
(b) Paintings.
(c) Designs.
(d) Photographs.
(e) Lettering.
(f) Paste-ups.
(g) Mechanicals.
(h) Assemblies.
(i) Charts.
(j) Graphs.
(k) Illustrative materials.
SECTION 5. 77.51 (7d) of the statutes is created to read:
77.51 (7d) "Literary works" means works, not including audiovisual works, audio works, and computer software that are expressed in words, numbers, or other verbal or numerical symbols or indicia, including books and periodicals.
SECTION 6. 77.51 (13) (e) of the statutes is amended to read:
77.51 (13) (e) A person selling tangible personal property, audiovisual works, finished artwork, literary works, or audio works to a service provider who transfers the property, audiovisual work, finished artwork, literary work, or audio work in conjunction with the selling, performing or furnishing of any service and the property, audiovisual work, finished artwork, literary work, or audio work is incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SECTION 7. 77.51 (13) (f) of the statutes is amended to read:
77.51 (13) (f) A service provider who transfers tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SECTION 8. 77.51 (14) (L) of the statutes is amended to read:
77.51 (14) (L) Transfers by a service provider of tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service, and transfers by a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SECTION 9. 77.52 (1) of the statutes is renumbered 77.52 (1) (a).
SECTION 10. 77.52 (1) (b) of the statutes is created to read:
77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to a purchaser, a tax is imposed on all retailers at the rate of 5 percent of the gross receipts from the sale, license, lease, or rental of the audiovisual works, finished artwork, literary works, and audio works.
SECTION 11. 77.52 (1) (b) of the statutes, as created by 2005 Wisconsin Act .... (this act), is repealed and recreated to read:
77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to a purchaser, a tax is imposed on all retailers at the rate of 5 percent of the sales price from the sale, license, lease, or rental of the audiovisual works, finished artwork, literary works, and audio works.
****NOTE: This is reconciled s. 77.52 (1) (b). This SECTION has been affected by LRB-0303/2.
SECTION 12. 77.52 (2m) (a) of the statutes is amended to read:
77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part of the charge for the service may be deemed a sale or rental of tangible personal property, audiovisual works, finished artwork, literary works, or audio works if the property, audiovisual work, finished artwork, literary work, or audio work transferred by the service provider is incidental to the selling, performing or furnishing of the service, except as provided in par. (b).
SECTION 13. 77.52 (2m) (b) of the statutes is amended to read:
77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7., 10., 11. and 20., all property, audiovisual works, finished artwork, literary works, or audio works physically transferred to the customer in conjunction with the selling, performing or furnishing of the service is a sale of tangible personal property, audiovisual works, finished artwork, literary works, or audio works separate from the selling, performing or furnishing of the service.
SECTION 14. 77.53 (1) of the statutes is amended to read:
77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the sales price of those services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the sales price of that property; on the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works purchased from any retailer and delivered electronically to the purchaser, at the rate of 5% of the sales price of such items; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the sales price of that material.
SECTION 15. 77.54 (48) of the statutes is created to read:
77.54 (48) The gross receipts from the sale of and the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to the purchaser, if the sale of and the storage, use, or other consumption of such items sold in a tangible form is exempt from taxation under this subchapter.
SECTION 9441. Effective dates; revenue.
(1) SALES AND USE TAX ON ITEMS DELIVERED ELECTRONICALLY.
(a) The treatment of sections 77.51 (1), (1bk), (1bm), (3s), (7d), (13) (e) and (f), and (14) (L), 77.52 (1) (a), (2m) (a) and (b), 77.53 (1), and 77.54 (48) of the statutes and the creation of section 77.52 (1) (b) of the statutes take effect on the first day of the 2nd month beginning after publication.
(b) The repeal and recreation of section 77.52 (1) (b) of the statutes takes effect on October 1, 2005 or on the first day of the 2nd month beginning after publication, whichever is later.
(End)
LRB-1803LRB-1803/2
GMM:kjf:jf
2005 - 2006 LEGISLATURE
DOA:......Binau, BB0451 - Wisconsin higher education grant appropriation
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
education
Other educational and cultural agencies
Under current law, there is appropriated to the Higher Educational Aids Board (HEAB) a sum sufficient equal to $20,745,900 in the 2003-04 fiscal year and equal to $19,926,800 in the 2004-05 fiscal year for higher education grants for UW System students. This bill appropriates to HEAB a sum sufficient equal to $40,483,200 in the 2005-06 fiscal year and equal to $46,871,700 in the 2006-07 fiscal year for those grants.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.235 (1) (fe) of the statutes is amended to read:
20.235 (1) (fe) Wisconsin higher education grants; University of Wisconsin System students. A sum sufficient equal to $20,745,900 $40,483,200 in the 2003-04 2005-06 fiscal year, equal to $19,926,800 $46,871,700 in the 2004-05 2006-07 fiscal year, and equal to the amount determined calculated under s. 39.435 (7) for the Wisconsin higher education grant program under s. 39.435 for University of Wisconsin System students, except for grants awarded under s. 39.435 (2) or (5), thereafter.
SECTION 2. 39.435 (7) (a) 1. of the statutes is amended to read:
39.435 (7) (a) 1. For purposes of determining the appropriation calculating the amount to be appropriated under s. 20.235 (1) (fe) for fiscal year 2005-06 2007-08, "base amount" means the amount shown in the schedule under s. 20.005 for that appropriation for fiscal year 2004-05 2006-07.
SECTION 3. 39.435 (7) (a) 2. of the statutes is amended to read:
39.435 (7) (a) 2. For purposes of determining the appropriation calculating the amount to be appropriated under s. 20.235 (1) (fe) for each fiscal year after fiscal year 2005-06 2007-08, "base amount" means the maximum appropriation amount determined calculated under par. (b) for the previous fiscal year.
SECTION 4. 39.435 (7) (b) (intro.) of the statutes is amended to read:
39.435 (7) (b) (intro.) Annually, beginning on February 1, 2005 2007, the board shall determine the appropriation calculate the amount to be appropriated under s. 20.235 (1) (fe) for the next fiscal year as follows:
(End)
LRB-1820LRB-1820/1
JK:cjs:rs
2005 - 2006 LEGISLATURE
DOA:......Kraus - Funding increase for alcohol tax enforcement agents
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill increases the administrative fees that DOR imposes for the enforcement of intoxicating liquor taxes from three cents per gallon on each gallon of intoxicating liquor subject to taxation to 11 cents per gallon on each gallon of intoxicating liquor subject to taxation.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.566 (1) (ha) of the statutes is amended to read:
20.566 (1) (ha) Administration of liquor tax. The amounts in the schedule for computer and, audit, and enforcement costs incurred in administering the tax under s. 139.03 (2m). All moneys received from the administration fee under s. 139.06 (1) (a) shall be credited to this appropriation. Notwithstanding s. 20.001 (3) (a), at the end of each fiscal year, the unencumbered balance of this appropriation account, minus an amount equal to 10% of the sum of the amounts expended and the amounts encumbered from the account during the fiscal year, shall lapse to the general fund.
SECTION 2. 139.06 (1) (a) of the statutes is amended to read:
