SB40-ASA1-AA1,273,3
2"
Section 2142e. Subchapter XVI of chapter 71 [precedes 71.98] of the statutes
3is created to read:
SB40-ASA1-AA1,273,65
subchapter xvi
6
Internal revenue code update
SB40-ASA1-AA1,273,8
771.98 Internal Revenue Code update. The following federal laws, to the
8extent that they apply to the Internal Revenue Code, apply to this chapter:
SB40-ASA1-AA1,273,10
9(1) Health savings accounts. Section
233 of the Internal Revenue Code,
10relating to health savings accounts, subject to the following:
SB40-ASA1-AA1,273,1311
(a) For taxable years beginning after December 31, 2007, and ending before
12January 1, 2009, an individual may claim under this chapter 50 percent of the tax
13benefits of an account that are allowable under federal law.
SB40-ASA1-AA1,273,1614
(b) For taxable years beginning after December 31, 2008, an individual may
15claim under this chapter the tax benefits of an account to the same extent as is
16allowable under federal law.".
SB40-ASA1-AA1,274,235
73.03
(62) To prepare and maintain a list of all persons who owe delinquent
6taxes, including interest, penalties, fees, and costs, to the department, in excess of
7$25,000 $5,000, which are unpaid for more than 90 days after all appeal rights have
8expired
, and; to post the names of persons from this list on the Internet at a site that
9is created and maintained by the department for this purpose
; and to distribute the
10posted information to Internet search engines so the information is searchable. The
11Internet site shall list the name, address, type of tax due, and amount of tax due,
12including interest, penalties, fees, and costs for each person who has one of the
13delinquent taxpayer accounts, and the Internet site shall
also contain a special page
14for the persons who have the 100 largest delinquent taxpayer accounts. Except as
15otherwise provided in this subsection, the department shall update the Internet site
16on a quarterly basis
, and shall send the updates to the Internet search engines. The
17department may not post on the Internet
or distribute to Internet search engines the
18name of any person who has reached an agreement or compromise with the
19department, or the department of justice, under s. 71.92 and is in compliance with
20that agreement, regarding the payment of delinquent taxes, or the name of any
21person who is protected by a stay that is in effect under the Federal Bankruptcy Code;
22the Internet posting
and Internet search engines shall be updated each business day,
23as defined in s. 562.01 (3m), to comply with these prohibitions.".
SB40-ASA1-AA1,275,85
74.35
(2m) Exclusive procedure. A claim that property is exempt, other than
6a claim that property is exempt under s. 70.11 (21)
(a) or (27), may be made only in
7an action under this section. Such a claim may not be made by means of an action
8under s. 74.33 or an action for a declaratory judgment under s. 806.04.
SB40-ASA1-AA1,275,1210
74.35
(5) (d) No claim may be made under this section based on the contention
11that the tax was unlawful because the property is exempt from taxation under s.
1270.11 (21)
(a) or (27).
SB40-ASA1-AA1,276,214
76.025
(1) The property taxable under s. 76.13 shall include all franchises, and
15all real and personal property of the company used or employed in the operation of
16its business, excluding property that is exempt from the property tax under s. 70.11
17(39) and (39m), such motor vehicles as are exempt under s. 70.112 (5) and treatment
18plant and pollution abatement equipment exempt under s. 70.11 (21)
(a). The
19taxable property shall include all title and interest of the company referred to in such
20property as owner, lessee or otherwise, and in case any portion of the property is
21jointly used by 2 or more companies, the unit assessment shall include and cover a
22proportionate share of that portion of the property jointly used so that the
23assessments of the property of all companies having any rights, title or interest of
1any kind or nature whatsoever in any such property jointly used shall, in the
2aggregate, include only one total full value of such property.".
SB40-ASA1-AA1,276,165
74.485
(6) Distribution. A county that collects a penalty under this section
6shall distribute 50% of the amount of the penalty to the taxation district in which the
7land related to the penalty is located. If the land related to the penalty is located in
82 or more taxation districts, the county shall distribute 50% of the amount of the
9penalty to the taxation districts in proportion to the equalized value of the land
10related to the penalty that is located in each taxation district. A taxation district
11shall distribute 50% of any amount it receives under this subsection to an adjoining
12taxation district, if the taxation district in which the land related to the penalty is
13located annexed the land related to the penalty from the adjoining taxation district
14in either of the 2 years preceding a distribution under this subsection.
The county
15shall distribute the amounts provided under this subsection no later than 30 days
16after receiving a payment under sub. (5).".
SB40-ASA1-AA1,276,2219
74.25
(1) (a) 6. Pay to the county treasurer 20% of collections of occupational
20taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84
21(2) (a) and (am), and
all 20% of collections of payments for closed lands under s. 77.84
22(2) (b) and (bm).
SB40-ASA1-AA1,277,4
174.25
(1) (a) 8. Retain for the taxation district all woodland tax law collections
2under s. 77.16
and, 80% of collections of the taxes imposed under ss. 77.04 and 77.84
3(2) (a) and (am)
, and 80% of collections of payments for closed lands under s. 77.84
4(2) (b) and (bm).
SB40-ASA1-AA1,277,96
74.30
(1) (f) Pay to the county treasurer 20% of collections of occupational taxes
7on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2)
8(a) and (am), and
all 20% of collections of payments for closed lands under s. 77.84
9(2) (b) and (bm).
SB40-ASA1-AA1,277,1411
74.30
(1) (h) Retain for the taxation district all woodland tax law collections
12under s. 77.16
and, 80% of collections of the taxes imposed under ss. 77.04 and 77.84
13(2) (a) and (am)
, and 80% of collections of payments for closed lands under s. 77.84
14(2) (b) and (bm).".
SB40-ASA1-AA1,278,6
2076.81 Imposition. There is imposed a tax on the real property of, and the
21tangible personal property of, every telephone company, excluding property that is
22exempt from the property tax under s. 70.11 (39) and (39m), motor vehicles that are
23exempt under s. 70.112 (5), property that is used less than 50% in the operation of
24a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and
1pollution abatement equipment that is exempt under s. 70.11 (21)
(a). Except as
2provided in s. 76.815, the rate for the tax imposed on each description of real property
3and on each item of tangible personal property is the net rate for the prior year for
4the tax under ch. 70 in the taxing jurisdictions where the description or item is
5located. The real and tangible personal property of a telephone company shall be
6assessed as provided under s. 70.112 (4) (b).".
SB40-ASA1-AA1,279,612
77.22
(1) There Except as provided in sub. (1m), there is imposed on the grantor
13of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value
14or fraction thereof on every conveyance not exempted or excluded under this
15subchapter. In regard to land contracts the value is the total principal amount that
16the buyer agrees to pay the seller for the real estate. This fee shall be collected by
17the register at the time the instrument of conveyance is submitted for recording.
18Except as provided in s. 77.255, at the time of submission the grantee or his or her
19duly authorized agent or other person acquiring an ownership interest under the
20instrument, or the clerk of court in the case of a foreclosure under s. 846.16 (1), shall
21execute a return, signed by both grantor and grantee, on the form prescribed under
22sub. (2). The register shall enter the fee paid on the face of the deed or other
23instrument of conveyance before recording, and, except as provided in s. 77.255,
24submission of a completed real estate transfer return and collection by the register
1of the fee shall be prerequisites to acceptance of the conveyance for recording. The
2register shall have no duty to determine either the correct value of the real estate
3transferred or the validity of any exemption or exclusion claimed. If the transfer is
4not subject to a fee as provided in this subchapter, the reason for exemption shall be
5stated on the face of the conveyance to be recorded by reference to the proper
6subsection under s. 77.25.
SB40-ASA1-AA1,279,118
77.22
(1m) (a) For conveyances that are recorded during the period beginning
9on July 1, 2010, and ending June 30, 2011, the rate of the fee imposed under sub. (1)
10is 20 cents for each $100 of value or fraction thereof on every conveyance not
11exempted or excluded under this subchapter.
SB40-ASA1-AA1,279,1412
(b) For conveyances that are recorded after June 30, 2011, the rate of the fee
13imposed under sub. (1) is 10 cents for each $100 of value or fraction thereof on every
14conveyance not exempted or excluded under this subchapter.
SB40-ASA1-AA1,279,2217
77.24
(1) Twenty Except as provided in subs. (2) and (3), 20 percent of all fees
18collected under this subchapter shall be retained by the county and the balance shall
19be transmitted to the state. Remittances shall be made monthly by the county
20treasurers to the department of revenue by the 15th day of the month following the
21close of the month in which the fee was collected. The remittance to the department
22shall be accompanied by the returns executed under s. 77.22.
SB40-ASA1-AA1,280,524
77.24
(2) For conveyances that are recorded during the period beginning on
25July 1, 2010, and ending June 30, 2011, 40 percent of all fees collected under this
1subchapter shall be retained by the county and the balance shall be transmitted to
2the state. Remittances shall be made monthly by the county treasurers to the
3department of revenue by the 15th day of the month following the close of the month
4in which the fee was collected. The remittance to the department shall be
5accompanied by the returns executed under s. 77.22.
SB40-ASA1-AA1,280,87
77.24
(3) For conveyances that are recorded after June 30, 2011, all fees
8collected under this subchapter shall be retained by the county.".
SB40-ASA1-AA1,281,5
22"77.52
(2) (a) 11. The producing, fabricating, processing, printing or imprinting
23of tangible personal property for a consideration for consumers who furnish directly
24or indirectly the materials used in the producing, fabricating, processing, printing
1or imprinting. This subdivision does not apply to the printing or imprinting of
2tangible personal property
which will be subsequently transported outside the state
3for use outside the state by the consumer for advertising purposes
that results in
4printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or
5(25m).".
SB40-ASA1-AA1,281,1310
77.52
(2r) No part of the charge for services provided by a temporary help
11company, as defined in s. 108.02 (24m), is subject to tax under sub. (2), if the client
12for whom the services are provided controls the means of performing the services and
13is responsible for the satisfactory completion of the services.".
SB40-ASA1-AA1,281,1916
77.54
(9a) (i) A cemetery company or corporation described under section
501 17(c) (13) of the Internal Revenue Code, if the tangible personal property or taxable
18services are used exclusively by the cemetery company or corporation for the
19purposes of the company or corporation.".
SB40-ASA1-AA1,282,423
77.54
(25) The gross receipts from the sale of and the storage of printed
24material which is designed to advertise and promote the sale of merchandise, or to
1advertise the services of individual business firms, which printed material is
2purchased and stored for the purpose of subsequently transporting it outside the
3state by the purchaser for use thereafter solely outside the state.
This subsection
4does not apply to catalogs and the envelopes in which the catalogs are mailed.".
SB40-ASA1-AA1,282,219
77.54
(26) The gross receipts from the sales of and the storage, use, or other
10consumption of tangible personal property which becomes a component part of an
11industrial waste treatment facility that is exempt under s. 70.11 (21)
(a) or that
12would be exempt under s. 70.11 (21)
(a) if the property were taxable under ch. 70, or
13tangible personal property which becomes a component part of a waste treatment
14facility of this state or any agency thereof, or any political subdivision of the state or
15agency thereof as provided in s. 40.02 (28). The exemption includes replacement
16parts therefor, and also applies to chemicals and supplies used or consumed in
17operating a waste treatment facility and to purchases of tangible personal property
18made by construction contractors who transfer such property to their customers in
19fulfillment of a real property construction activity. This exemption does not apply
20to tangible personal property installed in fulfillment of a written construction
21contract entered into, or a formal written bid made, prior to July 31, 1975.".
SB40-ASA1-AA1,283,32
77.54
(30) (a) 1m. Biomass, as defined in s. 196.378 (1) (ar), that is used for fuel
3sold for residential use.
SB40-ASA1-AA1,283,95
77.54
(47) (b) 2. The shooting facility is a nonprofit organization that charges
6for shooting at the facility, but is not required to pay the tax imposed under s. 77.52
7on its gross receipts from such charges because the charges are for occasional sales,
8as provided under sub. (7m)
, or because the charges satisfy the exemption under s.
977.52 (2) (a) 2. b.".
SB40-ASA1-AA1,283,1913
77.54
(56) (a) The gross receipts from the sale of and the storage, use, or other
14consumption of a product whose power source is wind energy, direct radiant energy
15received from the sun, or gas generated from anaerobic digestion of animal manure
16and other agricultural waste, if the product produces at least 200 watts of alternating
17current or 600 British thermal units per day, except that the exemption under this
18subsection does not apply to an uninterruptible power source that is designed
19primarily for computers.
