AB100: Bill Text

AB100,759,19 76.16 Separate valuation of repair facilities, docks, piers, wharves, ore yards, elevators, car ferries and oil pipeline terminal facilities. After the property of a company is first valued as a whole, if any repair facilities, docks, ore yards, piers, wharves, grain elevators or car ferries used in transferring freight or passengers between cars and vessels or transfer of freight cars located on car ferries, or if any oil pipeline terminal storage facilities, docks, pipelines and pumping equipment used in transferring oil from pipelines to vessels shall be included in such valuation, then for the purpose of accounting to the proper taxation districts, the department shall make a separate valuation of each such repair facility, dock, ore yard, pier, wharf, grain elevator, including the approaches thereto, or car ferries and of each such oil pipeline terminal storage facility, dock, pipeline and pumping equipment. As used herein, an approach shall be an immediate access facility commencing at the switching point which leads primarily to the terminal facility. For the purpose of defining the oil pipeline terminal facilities affected by this section, such facilities shall begin where the incoming pipeline enters the terminal storage facility site used in the transfer of oil to vessels.

AB100, s. 1471 Section 1471. 76.24 (2) (a) of the statutes is amended to read:

AB100,760,3 76.24 (2) (a) All taxes paid by any railroad company derived from or apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators, and their approaches, or car ferries or terminal storage facilities, docks, pipelines and pumping equipment used in transferring oil from pipelines to vessels on the basis of the separate valuation provided for in s. 76.16, shall be distributed annually from the transportation fund to the towns, villages and cities in which they are located, pursuant to certification made by the department of revenue on or before August 15.

AB100, s. 1472 Section 1472. 76.24 (2) (am) of the statutes is created to read:

AB100,760,9 76.24 (2) (am) All taxes paid by any pipeline company derived from or apportionable to oil pipeline terminal facilities on the basis of the separate valuation under s. 76.16 shall be distributed annually from the appropriation under s. 20.855 (4) (bm) to the towns, villages, and cities in which the facilities are located, pursuant to certification made by the department of revenue no later than November 1.

AB100, s. 1473 Section 1473. 76.24 (2) (bm) of the statutes is created to read:

AB100,760,17 76.24 (2) (bm) If the state is compelled to refund in whole or in part any of the taxes which have been distributed to municipalities under par. (am), the municipalities shall repay to the state, for deposit in the general fund, the amount of such tax received by them, and the department of administration shall certify the amounts to be repaid to the state to the county clerks of the counties in which the municipalities are located for levy and collection from the municipalities as other state taxes are levied and collected.

AB100, s. 1474 Section 1474. 76.30 (2) (i) of the statutes is created to read:

AB100,760,22 76.30 (2) (i) The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 71.91 (8) so that the list of such persons is available for public inspection.

AB100, s. 1475 Section 1475. 77.24 of the statutes is amended to read:

AB100,761,6 77.24 Division of fee. Twenty percent of all fees collected under this subchapter shall be retained by the county and the balance shall be transmitted to the state, except that the fees retained by the county that are collected in conjunction with the transfer of real estate in a 1st class city shall be transmitted to the 1st class city. Remittances shall be made monthly by the county treasurers to the department of revenue or the 1st class city, as appropriate, by the 15th day of the month following the close of the month in which the fee was collected. The remittance to the department shall be accompanied by the returns executed under s. 77.22.

AB100, s. 1476 Section 1476. 77.51 (1) of the statutes is renumbered 77.51 (1d).

AB100, s. 1477 Section 1477. 77.51 (1b) of the statutes is created to read:

AB100,761,10 77.51 (1b) "Alcohol beverage" means a beverage that is suitable for human consumption and that contains 0.5 percent or more of alcohol by volume.

AB100, s. 1478 Section 1478. 77.51 (1bk) of the statutes is created to read:

AB100,761,16 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.

AB100, s. 1479 Section 1479. 77.51 (1bm) of the statutes is created to read:

AB100,761,21 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.

AB100, s. 1480 Section 1480. 77.51 (1e) of the statutes is created to read:

AB100,762,2 77.51 (1e) "Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" does not include a preparation that contains flour or that requires refrigeration.

AB100, s. 1481 Section 1481. 77.51 (1n) of the statutes is created to read:

AB100,762,6 77.51 (1n) "Computer" means an electronic device that accepts information in digital or similar form and that manipulates such information to achieve a result based on a sequence of instructions.

AB100, s. 1482 Section 1482. 77.51 (1p) of the statutes is created to read:

AB100,762,9 77.51 (1p) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.

AB100, s. 1483 Section 1483. 77.51 (2k) of the statutes is created to read:

AB100,762,12 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means other than by tangible storage media.

AB100, s. 1484 Section 1484. 77.51 (2m) of the statutes is created to read:

AB100,762,17 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver tangible personal property or services to a location designated by the purchaser of the tangible personal property or services, including charges for transportation, shipping, postage, handling, crating, and packing.

AB100, s. 1485 Section 1485. 77.51 (3p) of the statutes is created to read:

AB100,762,20 77.51 (3p) "Dietary supplement" means a product, other than tobacco, that is intended to supplement a person's diet, if all of the following apply:

AB100,762,22 (a) The product contains any of the following ingredients or any combination of any of the following ingredients:

AB100,762,23 1. A vitamin.

AB100,762,24 2. A mineral.

AB100,762,25 3. An herb or other botanical.

AB100,763,1 4. An amino acid.

AB100,763,3 5. A dietary substance that is intended for human consumption to supplement the diet by increasing total dietary intake.

AB100,763,4 6. A concentrate, metabolite, constituent, or extract.

AB100,763,8 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel, gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not represented as conventional food and is not represented for use as the sole item of a meal or diet.

AB100,763,10 (c) The product is required to be labeled as a dietary supplement as required under 21 CFR 101.36.

AB100, s. 1486 Section 1486. 77.51 (3pd) of the statutes is created to read:

AB100,763,20 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S. postal service or other delivery service to a mass audience or to addressees on a mailing list provided by or at the direction of the purchaser of the printed material, if the cost of the printed material or any tangible personal property included with the printed material is not billed directly to the recipients of the printed material. "Direct mail" includes any tangible personal property provided directly or indirectly by the purchaser of the printed material to the seller of the printed material for inclusion in any package containing printed material. "Direct mail" does not include multiple items of printed material delivered to a single address.

AB100, s. 1487 Section 1487. 77.51 (3pj) of the statutes is created to read:

AB100,763,24 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies:

AB100,764,3 (a) It is listed in the United States Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National Formulary, or any supplement to any of them.

AB100,764,5 (b) It is intended for use in diagnosing, curing, mitigating, treating, or preventing a disease.

AB100,764,6 (c) It is intended to affect a function or structure of the body.

AB100, s. 1488 Section 1488. 77.51 (3pm) of the statutes is created to read:

AB100,764,13 77.51 (3pm) "Durable medical equipment" means equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

AB100, s. 1489 Section 1489. 77.51 (3pp) of the statutes is created to read:

AB100,764,16 77.51 (3pp) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

AB100, s. 1490 Section 1490. 77.51 (3s) of the statutes is created to read:

AB100,764,21 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:

AB100,764,22 (a) Drawings.

AB100,764,23 (b) Paintings.

AB100,764,24 (c) Designs.

AB100,764,25 (d) Photographs.

AB100,765,1 (e) Lettering.

AB100,765,2 (f) Paste-ups.

AB100,765,3 (g) Mechanicals.

AB100,765,4 (h) Assemblies.

AB100,765,5 (i) Charts.

AB100,765,6 (j) Graphs.

AB100,765,7 (k) Illustrative materials.

AB100, s. 1491 Section 1491. 77.51 (3t) of the statutes is created to read:

AB100,765,12 77.51 (3t) "Food and food ingredient" means a substance in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or for chewing, by humans and that is ingested or chewed for its taste or nutritional value. "Food and food ingredient" does not include alcohol beverages or tobacco.

AB100, s. 1492 Section 1492. 77.51 (4) of the statutes is repealed.

AB100, s. 1493 Section 1493. 77.51 (5) of the statutes is amended to read:

AB100,765,22 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52 (2m), "incidental" means depending upon or appertaining to something else as primary; something necessary, appertaining to, or depending upon another which is termed the principal; something incidental to the main purpose of the service. Tangible personal property transferred by a service provider is incidental to the service if the purchaser's main purpose or objective is to obtain the service rather than the property, even though the property may be necessary or essential to providing the service.

AB100, s. 1494 Section 1494. 77.51 (7) of the statutes is repealed and recreated to read:

AB100,766,3 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term and for consideration and includes:

AB100,766,4 1. A transfer that includes future options to purchase or extend.

AB100,766,8 2. Agreements related to the transfer of possession or control of motor vehicles or trailers, if the amount of any consideration may be increased or decreased by reference to the amount realized on the sale or other disposition of such motor vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.

AB100,766,9 (b) "Lease or rental" does not include any of the following:

AB100,766,13 1. A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan, if such agreement or plan requires transferring title to the tangible personal property after making all required payments.

AB100,766,17 2. A transfer of possession or control of tangible personal property under any agreement that requires transferring title to the tangible personal property after making all required payments and after paying an option price that does not exceed the greater of $100 or 1 percent of the total amount of the required payments.

AB100,766,21 3. Providing tangible personal property along with an operator, if the operator is necessary for the tangible personal property to perform in the manner for which it is designed and if the operator does more than maintain, inspect, or set up the tangible personal property.

AB100,766,25 (c) 1. Transfers described under par. (a) are considered a lease or rental, regardless of whether such transfer is considered a lease or rental under generally accepted accounting principles, or any provision of federal or local law, or any other provision of state law.

AB100,767,4 2. Transfers described under par. (b) are not considered a lease or rental, regardless of whether such transfer is considered a lease or rental under generally accepted accounting principles, or any provision of federal or local law, or any other provision of state law.

AB100, s. 1495 Section 1495. 77.51 (7d) of the statutes is created to read:

AB100,767,8 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.

AB100, s. 1496 Section 1496. 77.51 (7m) of the statutes is created to read:

AB100,767,16 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used to provide or increase the ability of a person to move from one place to another; that may be used in a home or motor vehicle; and that is generally not used by a person who has normal mobility. "Mobility-enhancing equipment" does not include a motor vehicle or any equipment on a motor vehicle that is generally provided by a motor vehicle manufacturer.

AB100, s. 1497 Section 1497. 77.51 (10m) of the statutes is created to read:

AB100,767,18 77.51 (10m) (a) "Prepared food" means:

AB100,767,19 1. Food and food ingredients sold in a heated state.

AB100,767,21 2. Food and food ingredients heated by the retailer, except as provided in par. (b).

AB100,767,25 3. Food and food ingredients sold with eating utensils that are provided by the retailer of the food and food ingredients, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a container or packaging used to transport food and food ingredients.

AB100,768,2 4. Except as provided in par. (b), 2 or more food ingredients mixed or combined by a retailer for sale as a single item.

AB100,768,3 (b) "Prepared food" under par. (a) 2. and 4. does not include: