AB100,749,2019 71.935 (1) (cm) "Disbursement" means any payment to a person who provides
20goods and services to the state under subch. IV or V of ch. 16 or under ch. 84.
AB100, s. 1446 21Section 1446. 71.935 (2) of the statutes is amended to read:
AB100,750,422 71.935 (2) A municipality or county may certify to the department any debt
23owed to it. Not later than 5 days after certification, the municipality or county shall
24notify the debtor in writing of its certification of the debt to the department, of the
25basis of the certification and of the debtor's right to appeal and, in the case of parking

1citations, of the debtor's right to contest the citation. At the time of certification, the
2municipality or county shall furnish to the department the name and social security
3number or operator's license number of each individual debtor and the name and
4federal employer identification number of each other debtor.
AB100, s. 1447 5Section 1447. 71.935 (3) of the statutes is renumbered 71.935 (3) (a) and
6amended to read:
AB100,750,117 71.935 (3) (a) If the debt remains uncollected and, in the case of a parking
8citation, if the debtor has not contested the citation within 20 days after the notice
9under sub. (2), the department shall set off the debt against any refund that is owed
10to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall
11be brought against the municipality or county that certified the debt under sub. (2).
AB100, s. 1448 12Section 1448. 71.935 (3) (b) of the statutes is created to read:
AB100,751,313 71.935 (3) (b) The department shall provide the information obtained under
14sub. (2) to the department of administration. Before reducing any disbursement as
15provided under this paragraph, the department of administration shall contact the
16department to verify whether a certified debt that is the basis of the reduction has
17been collected by other means and, in the case of a parking citation, whether the
18debtor has contested the citation within 20 days after the notice under sub. (2). If
19the certified debt remains uncollected and, in the case of a parking citation, the
20citation has not been contested within 20 days after the notice under sub. (2), the
21department of administration shall, after any reduction under s. 71.93, reduce the
22disbursement by the amount of the debtor's certified debt under sub. (2), notify the
23department of such reduction and disbursement, and remit the amount of the
24reduction to the department in the manner prescribed by the department. If more
25than one debt certified under sub. (2) exists for any debtor, the disbursement shall

1be reduced first by the earliest debt certified. Any legal action contesting a reduction
2under this paragraph shall be brought against the municipality or county that
3certified the debt under sub. (2).
AB100, s. 1449 4Section 1449. 71.935 (4) of the statutes is amended to read:
AB100,751,85 71.935 (4) Within 30 days after the end of each calendar quarter, the
6department shall settle with each municipality and county for the amounts that the
7department setoff
set off or reduced against certified debts for the municipality or
8county during that calendar quarter.
AB100, s. 1450 9Section 1450. 71.935 (5) of the statutes is amended to read:
AB100,751,1510 71.935 (5) At the time of each settlement, each municipality and county shall
11be charged for administration expenses, and the amounts charged shall be credited
12to the appropriation account under s. 20.566 (1) (h). Annually on or before November
131, the department shall review its costs incurred during the previous fiscal year in
14administering setoffs and reductions under this section and shall adjust its
15subsequent charges to each municipality and county to reflect that experience.
AB100, s. 1451 16Section 1451. 73.01 (4) (b) of the statutes is amended to read:
AB100,752,317 73.01 (4) (b) Any matter required to be heard by the commission may be heard
18by any member of the commission or its a hearing examiner and reported to the
19commission, and hearings of matters pending before it shall be assigned to members
20of the commission or its the hearing examiner by the chairperson. Cases other than
21small claims cases shall be decided by the full commission, except that if one or more
22members of the commission are unavailable, cases other than small claims cases
23shall be decided by the member or members assigned by the chairperson prior to the
24hearing. If the parties have agreed to an oral decision, the member or members
25conducting the hearing may render an oral decision. Hearings shall be open to the

1public and all proceedings shall be conducted in accordance with rules of practice and
2procedure prescribed by the commission. Small claims cases shall be decided by one
3commissioner assigned by the chairperson prior to the hearing.
AB100, s. 1452 4Section 1452. 73.01 (4m) (b) of the statutes is amended to read:
AB100,752,95 73.01 (4m) (b) No member of the commission, including the chairperson, or its
6a hearing examiner may receive any salary unless he or she first executes an
7affidavit at the end of each salary period stating that he or she has complied with the
8deadlines in par. (a). The affidavit shall be presented to and filed with every official
9who certifies, in whole or in part, the salary.
AB100, s. 1453 10Section 1453. 73.01 (4m) (c) of the statutes is amended to read:
AB100,752,1411 73.01 (4m) (c) If a member of the commission, including the chairperson, or its
12a hearing examiner is unable to comply with the deadline under par. (a), that person
13shall so certify in the record, and the period is then extended for one additional period
14not to exceed 90 days.
AB100, s. 1454 15Section 1454. 73.03 (50) (d) of the statutes is amended to read:
AB100,752,2316 73.03 (50) (d) In the case of a sole proprietor, signs the form or, in the case of
17other persons, has an individual who is authorized to act on behalf of the person sign
18the form, or, in the case of a single-owner entity that is disregarded as a separate
19entity under section 7701 of the Internal Revenue Code, the person is the owner. Any
20person who may register under this subsection may designate an agent, as defined
21in s. 77.524 (1) (ag), to register with the department under this subsection in the
22manner prescribed by the department. In this paragraph, "sign" has the meaning
23given in s. 77.51 (17r).
AB100, s. 1455 24Section 1455. 73.03 (50b) of the statutes is created to read:
AB100,753,4
173.03 (50b) To waive the fee established under sub. (50) for applying for and
2renewing the business tax registration certificate, if the person who is applying for
3or renewing the certificate is not required for purposes of ch. 77 to hold such a
4certificate.
AB100, s. 1456 5Section 1456. 73.03 (61) of the statutes is created to read:
AB100,753,76 73.03 (61) To do all of the following related to the Uniform Sales and Use Tax
7Administration Act:
AB100,753,88 (a) Certify compliance with the agreement, as defined in s. 77.65 (2) (a).
AB100,753,119 (b) Pursuant to the agreement, as defined in s. 77.65 (2) (a), certify certified
10service providers, as defined in s. 77.51 (1g), and certified automated systems, as
11defined in s. 77.524 (1) (am).
AB100,753,2212 (c) Consistent with the agreement, as defined in s. 77.65 (2) (a), establish
13performance standards and eligibility criteria for a seller that sells tangible personal
14property or taxable services in at least 5 states that are signatories to the agreement,
15as defined in s. 77.65 (2) (a); that has total annual sales revenue of at least
16$500,000,000; that has a proprietary system that calculates the amount of tax owed
17to each taxing jurisdiction in which the seller sells tangible personal property or
18taxable services; and that has entered into a performance agreement with the states
19that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of
20this paragraph, "seller" includes an affiliated group of sellers using the same
21proprietary system to calculate the amount of tax owed in each taxing jurisdiction
22in which the sellers sell tangible personal property or taxable services.
AB100,754,223 (d) Issue a tax identification number to a person who claims an exemption
24under subch. III or V of ch. 77 and who is not required to register with the department

1for the purposes of subch. III or V of ch. 77 and establish procedures for the
2registration of such a person.
AB100,754,63 (e) Maintain a database that is accessible to sellers and certified service
4providers, as defined in s. 77.51 (1g), that indicates whether items defined in
5accordance with the Uniform Sales and Use Tax Administration Act are taxable or
6nontaxable.
AB100,754,107 (f) Maintain a database that is accessible to sellers and certified service
8providers, as defined in s. 77.51 (1g), that indicates tax rates, taxing jurisdiction
9boundaries, and zip code or address assignments related to the administration of
10taxes imposed under subchs. III and V of ch. 77.
AB100,754,1311 (g) Set forth the information that the seller shall provide to the department for
12tax exemptions claimed by purchasers and establish the manner in which a seller
13shall provide such information to the department.
AB100,754,1714 (h) Provide monetary allowances, in addition to the retailer's discount provided
15under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
16sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
17proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).
AB100, s. 1457 18Section 1457. 73.0301 (1) (d) 2. of the statutes is amended to read:
AB100,754,2119 73.0301 (1) (d) 2. A license issued by the department of health and family
20services under s. 48.66 (1) (a) to a child welfare agency, group home, or shelter care
21facility or day care center, as required by s. 48.60, 48.625, 48.65 or 938.22 (7).
AB100, s. 1458 22Section 1458. 73.0301 (1) (d) 2m. of the statutes is created to read:
AB100,754,2423 73.0301 (1) (d) 2m. A license issued by the department of workforce
24development under s. 49.984 (1) day care center, as required by s. 49.98.
AB100, s. 1459 25Section 1459. 73.0301 (1) (d) 3. of the statutes is amended to read:
AB100,755,6
173.0301 (1) (d) 3. A license, certificate of approval, provisional license,
2conditional license, certification, certification card, registration, permit, training
3permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
4(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3) or (3m), 146.50 (5) (a) or (b), (6g) (a), (7) or
5(8) (a) or (f), 250.05 (5), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a) or
6343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
AB100, s. 1460 7Section 1460. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
AB100,755,208 73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
9department of revenue certifies that the license holder or applicant for a license or
10license renewal or continuation is liable for delinquent taxes, revoke the license or
11deny the application for the license or license renewal or continuation. The
12department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
13of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
14is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
15(am)
, judicial review. With respect to a license granted by a credentialing board, the
16department of regulation and licensing shall make a revocation or denial under this
17subd. 1. a. With respect to a license to practice law, the department of revenue shall
18not submit a certification under this subd. 1. a. to the supreme court until after the
19license holder or applicant has exhausted his or her remedies under sub. (5) (a) and
20(am) or has failed to make use of such remedies.
AB100, s. 1461 21Section 1461. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB100,756,1622 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
23subd. 1. a. to the license holder or applicant. The notice shall include a statement
24of the facts that warrant the suspension, revocation or denial and a statement that
25the license holder or applicant may, within 30 days after the date on which the notice

1of denial, suspension or revocation is mailed, file a written request with the
2department of revenue to have the certification of tax delinquency on which the
3suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).
4With respect to a license granted by a credentialing board, the department of
5regulation and licensing shall mail a notice under this subd. 1. b. With respect to a
6license to practice law, the department of revenue shall mail a notice under this subd.
71. b. and the notice shall indicate that the license holder or applicant may request
8a hearing under sub. (5) (a) and (am) and that the department of revenue shall
9submit a certificate of delinquency to suspend, revoke, or deny a license to practice
10law to the supreme court after the license holder or applicant has exhausted his or
11her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
12A notice sent to a person who holds a license to practice law or who is an applicant
13for a license to practice law shall also indicate that the department of revenue may
14not submit a certificate of delinquency to the supreme court if the license holder or
15applicant pays the delinquent tax in full or enters into an agreement with the
16department of revenue to satisfy the delinquency.
AB100, s. 1462 17Section 1462. 73.0301 (2) (b) 2. of the statutes is amended to read:
AB100,756,2518 73.0301 (2) (b) 2. If Except as provided in subd. 2m., if notified by the
19department of revenue that the department of revenue has affirmed a certification
20of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation
21or denial under subd. 1. a. A license holder or applicant may seek judicial review
22under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
23County, of an affirmation of a revocation or denial under this subdivision. With
24respect to a license granted by a credentialing board, the department of regulation
25and licensing shall make an affirmation under this subdivision.
AB100, s. 1463
1Section 1463. 73.0301 (2) (b) 2m. of the statutes is created to read:
AB100,757,52 73.0301 (2) (b) 2m. With respect to a license to practice law, if notified by the
3department of revenue that the department of revenue has affirmed a certification
4of tax delinquency after any requested review under sub. (5) (a) and (am), decide
5whether to suspend, revoke, or deny a license to practice law.
AB100, s. 1464 6Section 1464. 73.0301 (2) (c) 2. of the statutes is amended to read:
AB100,757,117 73.0301 (2) (c) 2. A licensing department may not disclose any information
8received under subd. 1. a. or b. to any person except to the department of revenue for
9the sole purpose of requesting certifications under par. (b) 2. in accordance with the
10memorandum of understanding under sub. (4) and administering state taxes or to
11the department of workforce development for the purpose of administering s. 49.22.
AB100, s. 1465 12Section 1465. 73.0301 (5) (a) of the statutes is amended to read:
AB100,758,213 73.0301 (5) (a) The department of revenue shall conduct a hearing requested
14by a license holder or applicant for a license or license renewal or continuation under
15sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate
16holder under s. 73.03 (50) or 73.09 (7m) (b) to review a certification or determination
17of tax delinquency that is the basis of a denial or revocation of a license in accordance
18with this section or of a certificate, certification or recertification under s. 73.03 (50)
19or 73.09 (7m). A hearing under this paragraph is limited to questions of mistaken
20identity of the license or certificate holder or applicant and of prior payment of the
21delinquent taxes for which the department of revenue certified or determined the
22license or certificate holder or applicant is liable. At a hearing under this paragraph,
23any statement filed by the department of revenue, the licensing department or the
24supreme court, if the supreme court agrees, may be admitted into evidence and is
25prima facie evidence of the facts that it contains. Notwithstanding ch. 227, a person

1entitled to a hearing under this paragraph is not entitled to any other notice, hearing
2or review, except as provided in par. (am) and sub. (2) (b) 2.
AB100, s. 1466 3Section 1466. 73.0301 (5) (am) of the statutes is created to read:
AB100,758,104 73.0301 (5) (am) If a person who holds a license to practice law or who is an
5applicant for a license to practice law receives a hearing under par. (a) to review a
6certification or determination of tax delinquency that is the basis for a denial or
7revocation of a license to practice law and such certification or determination is
8affirmed as a result of the hearing under par. (a), the person may seek judicial review
9of the certification or determination of tax delinquency under ss. 227.52 to 227.60,
10except that the review shall be in the circuit court for Dane County.
AB100, s. 1467 11Section 1467. 73.0301 (5) (b) (intro.) of the statutes is amended to read:
AB100,758,1512 73.0301 (5) (b) (intro.) After a hearing conducted under par. (a) or, in the case
13of a determination related to a license to practice law, after a hearing under par. (a)
14or, if the hearing is appealed, after judicial review under par. (am)
, the department
15of revenue shall do one of the following:
AB100, s. 1468 16Section 1468. 73.12 (1) (b) of the statutes is amended to read:
AB100,758,1917 73.12 (1) (b) "Vendor" means a person providing goods or services to this state
18under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those
19goods or services is at least $500
.
AB100, s. 1469 20Section 1469. 76.07 (4g) (b) 8. of the statutes is amended to read:
AB100,759,221 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
22revenue allocated to this state on the basis of routes for which the company is
23authorized to receive subsidy payments, mutual aid allocated to this state on the
24basis of the ratio of transport revenues allocated to this state to transport revenues
25everywhere in the previous year, in-flight sales allocated to this state as they are

1allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
2sales made in this state.
AB100, s. 1470 3Section 1470. 76.16 of the statutes is amended to read:
AB100,759,19 476.16 Separate valuation of repair facilities, docks, piers, wharves, ore
5yards, elevators, car ferries and
oil pipeline terminal facilities. After the
6property of a company is first valued as a whole, if any repair facilities, docks, ore
7yards, piers, wharves, grain elevators or car ferries used in transferring freight or
8passengers between cars and vessels or transfer of freight cars located on car ferries,
9or if any oil pipeline terminal storage facilities, docks, pipelines and pumping
10equipment used in transferring oil from pipelines to vessels
shall be included in such
11valuation, then for the purpose of accounting to the proper taxation districts, the
12department shall make a separate valuation of each such repair facility, dock, ore
13yard, pier, wharf, grain elevator, including the approaches thereto, or car ferries and
14of each such oil pipeline terminal storage facility, dock, pipeline and pumping
15equipment
. As used herein, an approach shall be an immediate access facility
16commencing at the switching point which leads primarily to the terminal facility. For
17the purpose of defining the oil pipeline terminal facilities affected by this section,
18such facilities shall begin where the incoming pipeline enters the terminal storage
19facility site used in the transfer of oil to vessels.
AB100, s. 1471 20Section 1471. 76.24 (2) (a) of the statutes is amended to read:
AB100,760,321 76.24 (2) (a) All taxes paid by any railroad company derived from or
22apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
23and their approaches, or car ferries or terminal storage facilities, docks, pipelines
24and pumping equipment used in transferring oil from pipelines to vessels
on the
25basis of the separate valuation provided for in s. 76.16, shall be distributed annually

1from the transportation fund to the towns, villages and cities in which they are
2located, pursuant to certification made by the department of revenue on or before
3August 15.
AB100, s. 1472 4Section 1472. 76.24 (2) (am) of the statutes is created to read:
AB100,760,95 76.24 (2) (am) All taxes paid by any pipeline company derived from or
6apportionable to oil pipeline terminal facilities on the basis of the separate valuation
7under s. 76.16 shall be distributed annually from the appropriation under s. 20.855
8(4) (bm) to the towns, villages, and cities in which the facilities are located, pursuant
9to certification made by the department of revenue no later than November 1.
AB100, s. 1473 10Section 1473. 76.24 (2) (bm) of the statutes is created to read:
AB100,760,1711 76.24 (2) (bm) If the state is compelled to refund in whole or in part any of the
12taxes which have been distributed to municipalities under par. (am), the
13municipalities shall repay to the state, for deposit in the general fund, the amount
14of such tax received by them, and the department of administration shall certify the
15amounts to be repaid to the state to the county clerks of the counties in which the
16municipalities are located for levy and collection from the municipalities as other
17state taxes are levied and collected.
AB100, s. 1474 18Section 1474. 76.30 (2) (i) of the statutes is created to read:
AB100,760,2219 76.30 (2) (i) The secretary of revenue and employees of that department for the
20purposes of preparing and maintaining the list of persons with unpaid tax
21obligations as described in s. 71.91 (8) so that the list of such persons is available for
22public inspection.
AB100, s. 1475 23Section 1475. 77.24 of the statutes is amended to read:
AB100,761,6 2477.24 Division of fee. Twenty percent of all fees collected under this
25subchapter shall be retained by the county and the balance shall be transmitted to

1the state, except that the fees retained by the county that are collected in conjunction
2with the transfer of real estate in a 1st class city shall be transmitted to the 1st class
3city
. Remittances shall be made monthly by the county treasurers to the department
4of revenue or the 1st class city, as appropriate, by the 15th day of the month following
5the close of the month in which the fee was collected. The remittance to the
6department shall be accompanied by the returns executed under s. 77.22.
AB100, s. 1476 7Section 1476. 77.51 (1) of the statutes is renumbered 77.51 (1d).
AB100, s. 1477 8Section 1477. 77.51 (1b) of the statutes is created to read:
AB100,761,109 77.51 (1b) "Alcohol beverage" means a beverage that is suitable for human
10consumption and that contains 0.5 percent or more of alcohol by volume.
AB100, s. 1478 11Section 1478. 77.51 (1bk) of the statutes is created to read:
AB100,761,1612 77.51 (1bk) "Audio works" means works that result from the fixation of a series
13of musical, spoken, or other sounds, including prerecorded or live music, prerecorded
14or live readings of books or other written materials, prerecorded or live speeches, and
15digitized sound files that are downloaded to a telephone handset. "Audio works" does
16not include broadcast radio services or sounds accompanying an audiovisual work.
AB100, s. 1479 17Section 1479. 77.51 (1bm) of the statutes is created to read:
AB100,761,2118 77.51 (1bm) "Audiovisual works" means a series of related images that, when
19shown in succession, impart an impression of motion, together with sound, including
20motion pictures, musical videos, and live events. "Audiovisual works" does not
21include broadcast television services or cable television system services.
AB100, s. 1480 22Section 1480. 77.51 (1e) of the statutes is created to read:
AB100,762,223 77.51 (1e) "Candy" means a preparation of sugar, honey, or other natural or
24artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or

1flavorings in the form of bars, drops, or pieces. "Candy" does not include a
2preparation that contains flour or that requires refrigeration.
AB100, s. 1481 3Section 1481. 77.51 (1n) of the statutes is created to read:
AB100,762,64 77.51 (1n) "Computer" means an electronic device that accepts information in
5digital or similar form and that manipulates such information to achieve a result
6based on a sequence of instructions.
AB100, s. 1482 7Section 1482. 77.51 (1p) of the statutes is created to read:
AB100,762,98 77.51 (1p) "Computer software" means a set of coded instructions designed to
9cause a computer or automatic data processing equipment to perform a task.
AB100, s. 1483 10Section 1483. 77.51 (2k) of the statutes is created to read:
AB100,762,1211 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
12other than by tangible storage media.
AB100, s. 1484 13Section 1484. 77.51 (2m) of the statutes is created to read:
AB100,762,1714 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
15tangible personal property or services to a location designated by the purchaser of
16the tangible personal property or services, including charges for transportation,
17shipping, postage, handling, crating, and packing.
AB100, s. 1485 18Section 1485. 77.51 (3p) of the statutes is created to read:
AB100,762,2019 77.51 (3p) "Dietary supplement" means a product, other than tobacco, that is
20intended to supplement a person's diet, if all of the following apply:
AB100,762,2221 (a) The product contains any of the following ingredients or any combination
22of any of the following ingredients:
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