AB100, s. 1610
25Section
1610. 77.54 (27) of the statutes is amended to read:
AB100,813,2
177.54
(27) The
gross receipts
sales price from the sale of semen used for
2artificial insemination of livestock.
AB100, s. 1611
3Section
1611. 77.54 (28) of the statutes is amended to read:
AB100,813,74
77.54
(28) The gross receipts from the sale of and the storage, use or other
5consumption to or by the ultimate consumer of
apparatus or equipment for the
6injection of insulin or the treatment of diabetes and supplies used to determine blood
7sugar level.
AB100, s. 1612
8Section
1612. 77.54 (29) of the statutes is amended to read:
AB100,813,109
77.54
(29) The
gross receipts sales price from the sales of and the storage, use
10or other consumption of equipment used in the production of maple syrup.
AB100, s. 1613
11Section
1613. 77.54 (30) (a) (intro.) of the statutes is amended to read:
AB100,813,1212
77.54
(30) (a) (intro.) The
gross receipts sales price from the sale of:
AB100, s. 1614
13Section
1614. 77.54 (30) (c) of the statutes is amended to read:
AB100,813,1814
77.54
(30) (c) If fuel or electricity is sold partly for a use exempt under this
15subsection and partly for a use which is not exempt under this subsection, no tax
16shall be collected on that percentage of the
gross receipts sales price equal to the
17percentage of the fuel or electricity which is used for an exempt use, as specified in
18an exemption certificate provided by the purchaser to the seller.
AB100, s. 1615
19Section
1615. 77.54 (31) of the statutes is amended to read:
AB100,813,2220
77.54
(31) The
gross receipts sales price from the sale of and the storage, use
21or other consumption in this state, but not the lease or rental, of used mobile homes
22that are primary housing units under s. 340.01 (29).
AB100, s. 1616
23Section
1616. 77.54 (32) of the statutes is amended to read:
AB100,814,224
77.54
(32) The
gross receipts sales price from charges, including charges for a
25search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
1that a person may examine and use under s. 16.61 (12) or for copies of a record under
2s. 19.35 (1).
AB100, s. 1617
3Section
1617. 77.54 (33) of the statutes is amended to read:
AB100,814,64
77.54
(33) The
gross receipts sales price from sales of and the storage, use or
5other consumption of
medicines drugs used on farm livestock, not including
6workstock.
AB100, s. 1618
7Section
1618. 77.54 (34) of the statutes is amended to read:
AB100,814,108
77.54
(34) The
gross receipts sales price from the sale of and the storage, use
9or other consumption of milk house supplies used exclusively in producing and
10handling milk on dairy farms.
AB100, s. 1619
11Section
1619. 77.54 (35) of the statutes is amended to read:
AB100,814,1412
77.54
(35) The
gross receipts sales price from the sales of tangible personal
13property, tickets or admissions by any baseball team affiliated with the Wisconsin
14Department of American Legion baseball.
AB100, s. 1620
15Section
1620. 77.54 (36) of the statutes is amended to read:
AB100,814,2016
77.54
(36) The
gross receipts sales price from the rental for a continuous period
17of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
18as a residence. In this subsection, "one month" means a calendar month or 30 days,
19whichever is less, counting the first day of the rental and not counting the last day
20of the rental.
AB100, s. 1621
21Section
1621. 77.54 (37) of the statutes is amended to read:
AB100,814,2522
77.54
(37) The
gross receipts sales price from revenues collected under s.
23146.70 (3)
and the surcharge established by rule by the public service commission
24under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
25(3m) (a) 6.
AB100, s. 1622
1Section
1622. 77.54 (38) of the statutes is amended to read:
AB100,815,72
77.54
(38) The
gross receipts sales price from the sale of and the storage, use
3or other consumption of snowmobile trail groomers and attachments for them that
4are purchased, stored, used or consumed by a snowmobile club that meets at least
53 times a year, that has at least 10 members, that promotes snowmobiling and that
6participates in the department of natural resources' snowmobile program under s.
7350.12 (4) (b).
AB100, s. 1623
8Section
1623. 77.54 (39) of the statutes is amended to read:
AB100,815,159
77.54
(39) The
gross receipts sales price from the sale of and the storage, use
10or other consumption of off-highway, heavy mechanical equipment such as feller
11bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
12skidder-forwarders, skidders, timber wagons and tractors used exclusively and
13directly in the harvesting or processing of raw timber products in the field by a person
14in the logging business. In this subsection, "heavy mechanical equipment" does not
15include hand tools such as axes, chains, chain saws and wedges.
AB100, s. 1624
16Section
1624. 77.54 (40) of the statutes is repealed.
AB100, s. 1625
17Section
1625. 77.54 (41) of the statutes is amended to read:
AB100,815,2218
77.54
(41) The
gross receipts sales price from the sale of building materials,
19supplies and equipment to; and the storage, use or other consumption of those kinds
20of property by; owners, contractors, subcontractors or builders if that property is
21acquired solely for or used solely in, the construction, renovation or development of
22property that would be exempt under s. 70.11 (36).
AB100, s. 1626
23Section
1626. 77.54 (42) of the statutes is amended to read:
AB100,816,3
177.54
(42) The
gross receipts
sales price from the sale of and the storage, use
2or other consumption of animal identification tags provided under s. 93.06 (1h) and
3standard samples provided under s. 93.06 (1s).
AB100, s. 1627
4Section
1627. 77.54 (43) of the statutes is amended to read:
AB100,816,85
77.54
(43) The
gross receipts sales price from the sale of and the storage, use
6or other consumption of raw materials used for the processing, fabricating or
7manufacturing of, or the attaching to or incorporating into, printed materials that
8are transported and used solely outside this state.
AB100, s. 1628
9Section
1628. 77.54 (44) of the statutes is amended to read:
AB100,816,1110
77.54
(44) The
gross receipts sales price from the collection of public benefits
11fees that are charged under s. 16.957 (4) (a) or (5) (a).
AB100, s. 1629
12Section
1629. 77.54 (45) of the statutes is amended to read:
AB100,816,2013
77.54
(45) The
gross receipts sales price from the sale of and the use or other
14consumption of a onetime license or similar right to purchase admission to
15professional football games at a football stadium, as defined in s. 229.821 (6), that
16is granted by a municipality; a local professional football stadium district; or a
17professional football team or related party, as defined in s. 229.821 (12); if the person
18who buys the license or right is entitled, at the time the license or right is transferred
19to the person, to purchase admission to at least 3 professional football games in this
20state during one football season.
AB100, s. 1630
21Section
1630. 77.54 (46) of the statutes is amended to read:
AB100,816,2422
77.54
(46) The
gross receipts sales price from the sale of and the storage, use,
23or other consumption of the U.S. flag or the state flag. This subsection does not apply
24to a representation of the U.S. flag or the state flag.
AB100, s. 1631
25Section
1631. 77.54 (46m) of the statutes is amended to read:
AB100,817,6
177.54
(46m) The
gross receipts sales price from the sale of and the storage, use,
2or other consumption of telecommunications services, if the telecommunications
3services are obtained by using the rights to purchase telecommunications services,
4including purchasing reauthorization numbers, by paying in advance and by using
5an access number and authorization code; and if the tax imposed under s. 77.52 or
677.53 was previously paid on the sale or purchase of such rights.
AB100, s. 1632
7Section
1632. 77.54 (48) of the statutes is created to read:
AB100,817,128
77.54
(48) The gross receipts from the sale of and the storage, use, or other
9consumption of audiovisual works, finished artwork, literary works, and audio
10works that are delivered electronically to the purchaser, if the sale of and the storage,
11use, or other consumption of such items sold in a tangible form is exempt from
12taxation under this subchapter.
AB100, s. 1633
13Section
1633. 77.55 (1) (intro.) of the statutes is amended to read:
AB100,817,1614
77.55
(1) (intro.) There
are is exempted from the computation of the amount
15of the sales tax the
gross receipts sales price from the sale of any tangible personal
16property or services to:
AB100, s. 1634
17Section
1634. 77.55 (2) of the statutes is amended to read:
AB100,817,2418
77.55
(2) There
are is exempted from the computation of the amount of the sales
19tax the
gross receipts sales price from sales of tangible personal property to a
20common or contract carrier, shipped by the seller via the purchasing carrier under
21a bill of lading whether the freight is paid in advance, or the shipment is made freight
22charges collect, to a point outside this state and the property is actually transported
23to the out-of-state destination for use by the carrier in the conduct of its business
24as a carrier.
AB100, s. 1635
25Section
1635. 77.55 (2m) of the statutes is amended to read:
AB100,818,9
177.55
(2m) There
are is exempted from the computation of the amount of sales
2tax the
gross receipts sales price from sales of railroad crossties to a common or
3contract carrier, shipped wholly or in part by way of the purchasing carrier under a
4bill of lading, whether the freight is paid in advance or the shipment is made freight
5charges collect, to a point outside this state if the property is transported to the
6out-of-state destination for use by the carrier in the conduct of its business as a
7carrier. Interruption of the shipment for storage, drying, processing or creosoting of
8the railroad crossties in this state does not invalidate the exemption under this
9subsection.
AB100, s. 1636
10Section
1636. 77.55 (3) of the statutes is amended to read:
AB100,818,1611
77.55
(3) There
are is exempted from the computation of the amount of the sales
12tax the
gross receipts sales price from sales of tangible personal property purchased
13for use solely outside this state and delivered to a forwarding agent, export packer,
14or other person engaged in the business of preparing goods for export or arranging
15for their exportation, and actually delivered to a port outside the continental limits
16of the United States prior to making any use thereof.
AB100, s. 1637
17Section
1637. 77.56 (1) of the statutes is amended to read:
AB100,818,2018
77.56
(1) The storage, use or other consumption in this state of property, the
19gross receipts sales price from the sale of which
are is reported to the department in
20the measure of the sales tax, is exempted from the use tax.
AB100, s. 1638
21Section
1638. 77.57 of the statutes is amended to read:
AB100,819,5
2277.57 Liability of purchaser. If a purchaser certifies in writing to a seller
23that the property purchased will be used in a manner or for a purpose entitling the
24seller to regard the
gross receipts sales price from the sale as exempted by this
25subchapter from the computation of the amount of the sales tax and uses the property
1in some other manner or for some other purpose, the purchaser is liable for payment
2of the sales tax. The tax shall be measured by the sales price of the property to the
3purchaser
, but if the taxable use first occurs more than 6 months after the sale to the
4purchaser, the purchaser may use as the measure of the tax either that sales price
5or the fair market value of the property at the time the taxable use first occurs.
AB100, s. 1639
6Section
1639. 77.58 (3) (b) of the statutes is amended to read:
AB100,819,177
77.58
(3) (b)
For purposes of the sales tax the return shall show the gross
8receipts of the seller during the preceding reporting period. For purposes of the use
9tax, in case of a return filed by a retailer, the return shall show the total sales price
10of the property or taxable services sold, the storage, use or consumption of which
11became subject to the use tax during the preceding reporting period. In case of a sales
12or use tax return filed by a purchaser, the return shall show the total sales price of
13the property and taxable services purchased, the storage, use or consumption of
14which became subject to the use tax during the preceding reporting period. The
15return shall
also show the amount of the taxes for the period covered by the return
16and such other information as the department deems necessary for the proper
17administration of this subchapter.
AB100, s. 1640
18Section
1640. 77.58 (6) of the statutes is amended to read:
AB100,819,2119
77.58
(6) For the purposes of the sales tax
gross receipts, the sales price from
20rentals or leases of tangible personal property shall be reported and the tax paid in
21accordance with such rules as the department prescribes.
AB100, s. 1641
22Section
1641. 77.58 (6m) of the statutes is created to read:
AB100,819,2523
77.58
(6m) (a) The department may, in cases where it is satisfied that an undue
24hardship would otherwise result, permit the reporting of a sales price or purchase
25price on some basis other than the accrual basis.
AB100,820,4
1(b) The entire sales price of credit transactions shall be reported in the period
2in which the sale is made without reduction in the amount of tax payable by the
3retailer by reason of the retailer's transfer at a discount the open account, note,
4conditional sales contract, lease contract, or other evidence of indebtedness.
AB100, s. 1642
5Section
1642. 77.58 (9a) of the statutes is created to read:
AB100,820,116
77.58
(9a) In addition to filing a return as provided in this section, a person
7described under s. 77.524 (3), (4), or (5) shall provide to the department any
8information that the department considers necessary for the administration of this
9subchapter, in the manner prescribed by the department, except that the
10department may not require that the person provide such information to the
11department more than once every 180 days.
AB100, s. 1643
12Section
1643. 77.585 of the statutes is created to read:
AB100,820,20
1377.585 Return adjustments. (1) (a) In this subsection, "bad debt" means the
14portion of the sales price or purchase price that the seller has reported as taxable
15under this subchapter and that the seller may claim as a deduction under section
166 16of the Internal Revenue Code. "Bad debt" does not include financing charges or
17interest, sales or use taxes imposed on the sales price or purchase price, uncollectible
18amounts on property that remains in the seller's possession until the full sales price
19or purchase price is paid, expenses incurred in attempting to collect any debt, debts
20sold or assigned to 3rd parties for collection, and repossessed property.
AB100,821,721
(b) A seller may claim as a deduction on a return under s. 77.58 the amount of
22any bad debt that the seller writes off as uncollectible in the seller's books and records
23and that is eligible to be deducted as bad debt for federal income tax purposes,
24regardless of whether the seller is required to file a federal income tax return. A
25seller who claims a deduction under this paragraph shall claim the deduction on the
1return under s. 77.58 that is submitted for the period in which the seller writes off
2the amount of the deduction as uncollectible in the seller's books and records and in
3which such amount is eligible to be deducted as bad debt for federal income tax
4purposes. If the seller subsequently collects in whole or in part any bad debt for
5which a deduction is claimed under this paragraph, the seller shall include the
6amount collected in the return filed for the period in which the amount is collected
7and shall pay the tax with the return.
AB100,821,128
(c) For purposes of computing a bad debt deduction or reporting a payment
9received on a previously claimed bad debt, any payment made on a debt or on an
10account is applied first to the price of the property or service sold, and the
11proportionate share of the sales tax on that property or service, and then to interest,
12service charges, and other charges related to the sale.
AB100,821,1813
(d) A seller may obtain a refund of the tax collected on any bad debt amount
14deducted under par. (b) that exceeds the amount of the seller's taxable sales as
15provided under s. 77.59 (4), except that the period for making a claim as determined
16under s. 77.59 (4) begins on the date on which the return on which the bad debt could
17be claimed would have been required to be submitted to the department under s.
1877.58.
AB100,821,2419
(e) If a seller is using a certified service provider, the certified service provider
20may claim a bad debt deduction under this subsection on the seller's behalf if the
21seller has not claimed and will not claim the same deduction. A certified service
22provider who receives a bad debt deduction under this subsection shall credit that
23deduction to the seller and a certified service provider who receives a refund under
24this subsection shall submit that refund to the seller.
AB100,822,5
1(f) If a bad debt relates to the retail sales of tangible personal property or
2taxable services that occurred in this state and in one or more other states, as
3determined under s. 77.522, the total amount of such bad debt shall be apportioned
4among the states in which the underlying sales occurred in a manner prescribed by
5the department to arrive at the amount of the deduction under par. (b).
AB100,822,11
6(2) If a lessor of tangible personal property has reimbursed the vendor for the
7sales tax on the sale of the property by the vendor to the lessor, the tax due from the
8lessor on the rental receipts may be offset by a credit equal to the tax otherwise due
9on the rental receipts from the property for the reporting period. The credit shall
10expire when the cumulative rental receipts equal the sales price upon which the
11vendor paid sales taxes to this state.
AB100,822,16
12(3) If a purchaser of tangible personal property has reimbursed the vendor of
13the property for the sales tax on the sale and subsequently, before making any use
14of the property other than retention, demonstration, or display while holding it for
15sale or rental, makes a taxable sale of the property, the tax due on the taxable sale
16may be offset by the tax reimbursed.
AB100,822,24
17(4) A seller may claim a deduction on any part of the sales price or purchase
18price that the seller refunds in cash or credit as a result of returned property or
19adjustments in the sales price or purchase price after the sale has been completed,
20if the seller has included the refunded price in a prior return made by the seller and
21has paid the tax on such price, and if the seller has returned to the purchaser in cash
22or in credit all tax previously paid by the purchaser on the amount of the refund at
23the time of the purchase. A deduction under this subsection shall be claimed on the
24return for the period in which the refund is paid.
AB100,823,4
1(5) No reduction in the amount of tax payable by the retailer is allowable in the
2event property sold on credit is repossessed except where the entire consideration
3paid by the purchaser is refunded to the purchaser or where a credit for a worthless
4account is allowable under sub. (1).
AB100,823,8
5(6) A purchaser who is subject to the use tax on the storage, use, or other
6consumption of fuel may claim a deduction from the purchase price that is subject
7to the use tax for fuel taxes refunded by this state or the United States to the
8purchaser that is included in the purchase price of the fuel.
AB100,823,12
9(7) For sales tax purposes, if a retailer establishes to the department's
10satisfaction that the sales tax has been added to the total amount of the sales price
11and has not been absorbed by the retailer, the total amount of the sales price shall
12be the amount received exclusive of the sales tax imposed.
AB100,823,17
13(8) A sale or purchase involving transfer of ownership of property is completed
14at the time when possession is transferred by the seller or the seller's agent to the
15purchaser or the purchaser's agent, except that for purposes of sub. (1) a common
16carrier or the U.S. postal service shall be considered the agent of the seller, regardless
17of any f.o.b. point and regardless of the method by which freight or postage is paid.
AB100, s. 1644
18Section
1644. 77.59 (2m) of the statutes is created to read:
AB100,823,2119
77.59
(2m) The department may audit, or may authorize others to audit, sellers
20and certified service providers who are registered with the department pursuant to
21the agreement, as defined in s. 77.65 (2) (a).
AB100, s. 1645
22Section
1645. 77.59 (9) of the statutes is amended to read:
AB100,824,1123
77.59
(9) If any person fails to file a return, the department shall make an
24estimate of the amount of the
gross receipts sales price of the
person person's sales,
25or, as the case may be, of the amount of the total
sales purchase price of tangible
1personal property or taxable service sold or purchased by the person, the sale by or
2the storage, use or other consumption of which in this state is subject to sales or use
3tax. The estimate shall be made for the period in respect to which the person failed
4to make a return and shall be based upon any information which is in the
5department's possession or may come into its possession. Upon the basis of this
6estimate the department shall compute and determine the amount required to be
7paid to the state, adding to the sum thus arrived at a penalty equal to 25% thereof.
8One or more such determinations may be made for one or for more than one period.
9When a business is discontinued a determination may be made at any time
10thereafter, within the periods specified in sub. (3), as to liability arising out of that
11business.
AB100, s. 1646
12Section
1646. 77.59 (9n) of the statutes is created to read:
AB100,824,1613
77.59
(9n) No seller or certified service provider is liable for any deficiency or
14refund under this subchapter that is the result of the seller or certified service
15provider relying on erroneous information contained in a database maintained
16under s. 73.03 (61) (e) or (f).
AB100, s. 1647
17Section
1647. 77.59 (9p) (b) of the statutes is created to read:
AB100,825,1018
77.59
(9p) (b) If a customer purchases a service that is not subject to
4 USC 116 19to
126, as amended by P.L.
106-252, or tangible personal property, and if the
20customer believes that the amount of the tax assessed for the sale of the service or
21property under this subchapter is erroneous, the customer may request that the
22seller correct the alleged error by sending a written notice to the seller. The notice
23shall include a description of the alleged error and any other information that the
24seller reasonably requires to process the request. Within 60 days from the date that
25a seller receives a request under this paragraph, the seller shall review its records
1to determine the validity of the customer's claim. If the review indicates that there
2is no error as alleged, the seller shall explain the findings of the review in writing to
3the customer. If the review indicates that there is an error as alleged, the seller shall
4correct the error and shall refund the amount of any tax collected erroneously, along
5with the related interest, as a result of the error from the customer, consistent with
6s. 77.59 (4). A customer may take no other action, or commence any action, to correct
7an alleged error in the amount of the tax assessed under this subchapter on a service
8that is not subject to
4 USC 116 to
126, as amended by P.L.
106-252, or tangible
9personal property, unless the customer has exhausted his or her remedies under this
10paragraph.
AB100, s. 1648
11Section
1648. 77.59 (9r) of the statutes is created to read: