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 (this act), is repealed and recreated to read: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:
139.06 (1) (a) The taxes imposed under s. 139.03 (intro.) on intoxicating liquor at the rates under s. 139.03 (2m) shall be paid to, and a monthly return filed with, the department of revenue on or before the 15th of the month following the month in which the tax liability is incurred. An administrative fee of 3 11 cents per gallon on intoxicating liquor taxed at the rates under s. 139.03 (2m) is imposed, shall be paid along with the taxes and shall be deposited in the appropriation under s. 20.566 (1) (ha).
SECTION 9341. Initial applicability; revenue.
(1) ADMINISTRATIVE FEES; INTOXICATING LIQUOR TAXES. The treatment of section 139.06 (1) (a) of the statutes first applies to fees and taxes that are due on the 15th day of the month following the month in which this subsection takes effect.
(End)
LRB-1826LRB-1826/1
GMM:kjf:rs
2005 - 2006 LEGISLATURE
DOA:......Hummert, BB0455 - Historical Society unclassified division administrators
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
Current law authorizes six unclassified division administrator positions for the State Historical Society of Wisconsin. This bill reduces that number to five.
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. 230.08 (2) (e) 5m. of the statutes is amended to read:
230.08 (2) (e) 5m. Historical society -- 6 5.
(End)
LRB-1827LRB-1827/3
ARG:jld&lmk:rs
2005 - 2006 LEGISLATURE
DOA:......Kraus, BB0456 - Three-tier distribution system; paperless intoxicating liquor wholesalers
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
commerce and economic development
Commerce
Under current law, alcohol beverages are generally distributed to consumers under a three-tier distribution system: the manufacturer may sell only to a wholesaler or rectifier; the wholesaler or rectifier may sell only to a wholesaler or to a retailer; and the retailer may sell only to the consumer. With specific exceptions, no person may sell outside of the three-tier system. DOR issues intoxicating liquor wholesalers' permits authorizing the sale of intoxicating liquor (wine and distilled spirits) at wholesale from the premises described in the permit to intoxicating liquor retailers and to other wholesalers. With limited exceptions, a manufacturer may not hold any direct or indirect interest in a wholesaler and a manufacturer or wholesaler may not hold any direct or indirect interest in a retailer.
Under this bill, any intoxicating liquor sold by a wholesaler must be physically unloaded at the wholesaler's premises prior to being delivered to a retailer or to another wholesaler, and the wholesaler's premises must be capable of warehousing intoxicating liquor. Also, a wholesaler must annually sell and deliver intoxicating liquor to at least ten retailers that do not have any direct or indirect interest in each other or in the wholesaler. If a wholesaler violates these requirements, in addition to the current penalty of a fine of up to $1,000 or imprisonment for not more than 90 days or both, a court may order that the wholesaler forfeit profits gained from the violation and that the wholesaler's permit be revoked. A retailer that receives a benefit from a wholesaler violation, with knowledge of the circumstances giving rise to the violation, is subject to similar penalties. The bill also requires DOR to promulgate rules related to enforcement of these requirements.
Under current law, DOR may suspend or revoke any alcohol beverages permit issued by DOR for violating any legal requirement. This bill creates a new, similar mechanism that applies specifically to suspension or revocation of wholesaler's permits based upon written allegations, including allegations of third parties, without a hearing.
Under current law, upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any alcohol beverages violation, but DOR is not authorized to prosecute such violations. This bill authorizes DOR to represent the state in prosecuting violations of the wholesaler requirements created by the bill. The bill also creates a private cause of action on behalf of wholesalers, retailers, and trade associations allowing them to prosecute violations of the wholesaler requirements created by the bill if a complaint is made to DOR and DOR fails to timely render a decision on the complaint.
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. 125.12 (6) of the statutes is created to read:
125.12 (6) REVOCATION OR SUSPENSION OF INTOXICATING LIQUOR WHOLESALERS' PERMITS FOR CERTAIN VIOLATIONS. (a) Any person may file a sworn written complaint with the department alleging that an intoxicating liquor wholesaler has violated s. 125.54 (7) (a). The complaint shall identify the specific legal basis for the complaint and sufficient facts for the department to determine whether there is cause to find that a violation has occurred. The department shall provide a copy of the complaint to any wholesaler against whom allegations are made, along with notice of the time period under par. (b) to show cause why the wholesaler's permit should not be revoked or suspended.
(b) Within 30 days of receiving a copy of the complaint under par. (a), any wholesaler against whom allegations are made may file a sworn written response.
(c) Subject to par. (d), within 60 days of receiving any response under par. (b) or, if no response is made, within 60 days of the date on which a response is due under par. (b), the department shall make a written decision as to whether a violation has occurred and either dismiss the complaint or take action under par. (e). Any decision under this paragraph shall include findings of fact and conclusions of law and shall state all reasons for the decision. The department shall provide a copy of the decision to the complainant and to any wholesaler against whom allegations are made.
