SB40-ASA1, s. 2161o 15Section 2161o. 76.635 (1) (b) of the statutes is amended to read:
SB40-ASA1,1048,1716 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30
17(4)
560.29 (1) (b).
SB40-ASA1, s. 2161p 18Section 2161p. 76.635 (1) (c) of the statutes is amended to read:
SB40-ASA1,1048,2019 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29
20(1) (d)
.
SB40-ASA1, s. 2161q 21Section 2161q. 76.635 (1) (d) of the statutes is amended to read:
SB40-ASA1,1048,2322 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29
23(1) (e)
.
SB40-ASA1, s. 2161r 24Section 2161r. 76.635 (1) (e) of the statutes is amended to read:
SB40-ASA1,1049,2
176.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11)
2560.29 (1) (g).
SB40-ASA1, s. 2161s 3Section 2161s. 76.635 (4) (a) of the statutes is amended to read:
SB40-ASA1,1049,104 76.635 (4) (a) If a certified capital company is decertified, or an investment pool
5is disqualified, under s. 560.37, 2005 stats., before the certified capital company
6fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with
7respect to the investment pool, any insurer that has received a credit under this
8section with respect to that investment pool shall repay that credit to the
9commissioner of insurance, for deposit in the general fund, and may not claim more
10credit in respect to that investment pool.
SB40-ASA1, s. 2161t 11Section 2161t. 76.635 (4) (b) of the statutes is amended to read:
SB40-ASA1,1049,2112 76.635 (4) (b) If a certified capital company fulfills the investment requirement
13under s. 560.34 (1m) (a) 1., 2005 stats., with respect to an investment pool but the
14certified capital company is decertified, or an investment pool is disqualified, under
15s. 560.37, 2005 stats., before the certified capital company fulfills the investment
16requirement under s. 560.34 (1m) (a) 2., 2005 stats., for that investment pool, any
17insurer that has received a credit under this section with respect to that investment
18pool shall repay all credits that were claimed for taxable years after the taxable year
19that includes the 3rd anniversary of the investment date of the investment pool and
20may claim no more credits for taxable years after the taxable year that includes the
213rd anniversary of the investment date of the investment pool.
SB40-ASA1, s. 1866 22Section 1866. 76.636 (1) (e) of the statutes is amended to read:
SB40-ASA1,1050,1023 76.636 (1) (e) "Member of a targeted group" means a person who resides in an
24area designated by the federal government as an economic revitalization area, a
25person who is employed in an unsubsidized job but meets the eligibility requirements

1under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who
2is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work, real pay
3project position under s. 49.147 (3m),
a person who is eligible for child care assistance
4under s. 49.155, a person who is a vocational rehabilitation referral, an economically
5disadvantaged youth, an economically disadvantaged veteran, a supplemental
6security income recipient, a general assistance recipient, an economically
7disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC
851
(d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp
9recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.
10by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.
SB40-ASA1, s. 1867 11Section 1867. 76.636 (2) (b) of the statutes is amended to read:
SB40-ASA1,1050,1612 76.636 (2) (b) The amount determined by multiplying the amount determined
13under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone
14and filled by a member of a targeted group and by then subtracting the subsidies paid
15under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m)
16(c)
for those jobs.
SB40-ASA1, s. 1868 17Section 1868. 76.636 (2) (c) of the statutes is amended to read:
SB40-ASA1,1050,2218 76.636 (2) (c) The amount determined by multiplying the amount determined
19under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone
20and not filled by a member of a targeted group and by then subtracting the subsidies
21paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147
22(3m) (c)
for those jobs.
SB40-ASA1, s. 1869 23Section 1869. 76.636 (2) (d) of the statutes is amended to read:
SB40-ASA1,1051,524 76.636 (2) (d) The amount determined by multiplying the amount determined
25under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the

1rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
271.47 (1dj), in an enterprise development zone under s. 560.797 and for which
3significant capital investment was made and by then subtracting the subsidies paid
4under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m)
5(c)
for those jobs.
SB40-ASA1, s. 1870 6Section 1870. 76.636 (2) (e) of the statutes is amended to read:
SB40-ASA1,1051,127 76.636 (2) (e) The amount determined by multiplying the amount determined
8under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the
9rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
1071.47 (1dj), in a development zone and not filled by a member of a targeted group and
11by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
12reimbursements paid under s. 49.147 (3m) (c)
for those jobs.
SB40-ASA1, s. 1871 13Section 1871. Chapter 77 (title) of the statutes is amended to read:
SB40-ASA1,1052,214 CHAPTER 77
15 TAXATION OF FOREST CROPLANDS;
16 REAL ESTATE TRANSFER FEES;
17 SALES AND USE TAXES; COUNTY
18 AND SPECIAL DISTRICT SALES
19 AND USE TAXES; MANAGED FOREST
20 LAND; TEMPORARY RECYCLING
21 SURCHARGE; LOCAL FOOD AND
22 BEVERAGE TAX; LOCAL RENTAL
23 CAR TAX; Premier resort area
24 taxes; state rental vehicle fee;

1dry cleaning fees; regional
2 transit authority fee;
SB40-ASA1,1052,3 3oil company assessment
SB40-ASA1, s. 1872 4Section 1872. 77.22 (1) of the statutes is amended to read:
SB40-ASA1,1052,225 77.22 (1) There is imposed on the grantor of real estate a real estate transfer
6fee at the rate of 30 60 cents for each $100 of value or fraction thereof on every
7conveyance not exempted or excluded under this subchapter. In regard to land
8contracts the value is the total principal amount that the buyer agrees to pay the
9seller for the real estate. This fee shall be collected by the register at the time the
10instrument of conveyance is submitted for recording. Except as provided in s. 77.255,
11at the time of submission the grantee or his or her duly authorized agent or other
12person acquiring an ownership interest under the instrument, or the clerk of court
13in the case of a foreclosure under s. 846.16 (1), shall execute a return, signed by both
14grantor and grantee, on the form prescribed under sub. (2). The register shall enter
15the fee paid on the face of the deed or other instrument of conveyance before
16recording, and, except as provided in s. 77.255, submission of a completed real estate
17transfer return and collection by the register of the fee shall be prerequisites to
18acceptance of the conveyance for recording. The register shall have no duty to
19determine either the correct value of the real estate transferred or the validity of any
20exemption or exclusion claimed. If the transfer is not subject to a fee as provided in
21this subchapter, the reason for exemption shall be stated on the face of the
22conveyance to be recorded by reference to the proper subsection under s. 77.25.
SB40-ASA1, s. 1873 23Section 1873. 77.24 of the statutes is amended to read:
SB40-ASA1,1053,6 2477.24 Division of fee. Twenty Ten percent of all fees collected under this
25subchapter shall be retained by the county and the balance shall be transmitted to

1the state. Remittances shall be made monthly by the county treasurers to the
2department of revenue by the 15th day of the month following the close of the month
3in which the fee was collected. The remittance to the department shall be
4accompanied by the returns executed under s. 77.22. The state shall deposit all
5moneys received under this section with respect to conveyances recorded on or after
6July 1, 2007, into the county aid fund.
SB40-ASA1, s. 1874 7Section 1874. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended
8to read:
SB40-ASA1,1053,149 77.51 (1fd) "Business" includes any activity engaged in by any person or caused
10to be engaged in by any person with the object of gain, benefit or advantage, either
11direct or indirect, and includes also the furnishing and distributing of tangible
12personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
13goods, additional digital goods,
or taxable services for a consideration by social clubs
14and fraternal organizations to their members or others.
SB40-ASA1, s. 1875 15Section 1875. 77.51 (1a) of the statutes is created to read:
SB40-ASA1,1053,2016 77.51 (1a) "Additional digital goods" means video greeting cards sent by
17electronic mail, finished artwork, periodicals, and video or electronic games. For
18purposes of this subchapter, the sale of or the storage, use, or other consumption of
19a digital code is treated the same as the sale of or the storage, use, or other
20consumption of any additional digital goods for which the digital code relates.
SB40-ASA1, s. 1876 21Section 1876. 77.51 (1b) of the statutes is created to read:
SB40-ASA1,1053,2322 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human
23consumption and that contains 0.5 percent or more of alcohol by volume.
SB40-ASA1, s. 1877 24Section 1877. 77.51 (1ba) of the statutes is created to read:
SB40-ASA1,1054,4
177.51 (1ba) "Ancillary services" means services that are associated with or
2incidental to providing telecommunications services, including detailed
3telecommunications billing, directory assistance, vertical service, and voice mail
4services, but not including specified digital goods and additional digital goods.
SB40-ASA1, s. 1878 5Section 1878. 77.51 (1d) of the statutes is created to read:
SB40-ASA1,1054,86 77.51 (1d) "Biotechnologies" include recombinant deoxyribonucleic acid
7techniques, biochemistry, molecular and cellular biology, genetics, genetic
8engineering, biological cell fusion, and other bioprocesses.
SB40-ASA1, s. 1879 9Section 1879. 77.51 (1e) of the statutes is created to read:
SB40-ASA1,1054,1610 77.51 (1e) "Biotechnology business" means a business, as certified by the
11department in the manner prescribed by the department, that is primarily engaged
12in the application of biotechnologies that use a living organism or parts of an
13organism to produce or modify products to improve plants or animals or to improve
14animal or human health, develop microorganisms for specific uses, identify targets
15for small molecule pharmaceutical development, or transform biological systems
16into useful processes and products.
SB40-ASA1, s. 1880 17Section 1880. 77.51 (1f) of the statutes is created to read:
SB40-ASA1,1054,2118 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products,
19not including real property and services to real property, if the products are distinct
20and identifiable products and sold for one nonitemized price. "Bundled transaction"
21does not include any of the following:
SB40-ASA1,1054,2322 (a) The sale of any products for which the sales price varies or is negotiable
23based on the purchaser's selection of the products included in the transaction.
SB40-ASA1,1055,3
1(b) 1. The retail sale of tangible personal property and a service, if the tangible
2personal property is essential to the use of the service, and provided exclusively in
3connection with the service, and if the true object of the transaction is the service.
SB40-ASA1,1055,64 2. The retail sale of a service and specified digital goods or additional digital
5goods, if such goods are essential to the use of the service, and provided exclusively
6in connection with the service, and if the true object of the transaction is the service.
SB40-ASA1,1055,107 3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
8if such property or items are essential to the use of the service, and provided
9exclusively in connection with the service, and if the true object of the transaction
10is the service.
SB40-ASA1,1055,1311 (c) The retail sale of services, if one of the services is essential to the use or
12receipt of another service, and provided exclusively in connection with the other
13service, and if the true object of the transaction is the other service.
SB40-ASA1,1055,1914 (d) A transaction that includes taxable and nontaxable products, if the seller's
15purchase price or the sales price of the taxable products is no greater than 10 percent
16of the seller's total purchase price or sales price of all the bundled products, as
17determined by the seller using either the seller's purchase price or sales price, but
18not a combination of both, or, in the case of a service contract, the full term of the
19service contract.
SB40-ASA1,1056,520 (e) The retail sale of taxable tangible personal property or items or property
21under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
22s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
23if the transaction includes food and food ingredients, drugs, durable medical
24equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
25and if the seller's purchase price or the sales price of the taxable tangible personal

1property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent
2of the seller's total purchase price or sales price of all the tangible personal property
3or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
4a bundled transaction, as determined by the seller using either the seller's purchase
5price or the sales price, but not a combination of both.
SB40-ASA1, s. 1881 6Section 1881. 77.51 (1fm) of the statutes is created to read:
SB40-ASA1,1056,107 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or
8artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
9flavorings in the form of bars, drops, or pieces. "Candy" does not include a
10preparation that contains flour or that requires refrigeration.
SB40-ASA1, s. 1882 11Section 1882. 77.51 (1j) of the statutes is created to read:
SB40-ASA1,1056,1412 77.51 (1j) "Catalog" means a printed and bound, stitched, sewed, or stapled
13book containing a list and description of property or services for sale, regardless of
14whether a price is specified.
SB40-ASA1, s. 1883 15Section 1883. 77.51 (1n) of the statutes is created to read:
SB40-ASA1,1056,1816 77.51 (1n) "Computer" means an electronic device that accepts information in
17digital or similar form and that manipulates such information to achieve a result
18based on a sequence of instructions.
SB40-ASA1, s. 1884 19Section 1884. 77.51 (1p) of the statutes is created to read:
SB40-ASA1,1056,2320 77.51 (1p) "Computer software" means a set of coded instructions designed to
21cause a computer or automatic data processing equipment to perform a task.
22"Computer software" does not include specified digital goods and additional digital
23goods.
SB40-ASA1, s. 1885 24Section 1885. 77.51 (1r) of the statutes is created to read:
SB40-ASA1,1057,4
177.51 (1r) "Conference bridging service" means an ancillary service that links
22 or more participants of an audio or video conference call and may include providing
3a telephone number, but does not include the telecommunications services used to
4reach the conference bridge.
SB40-ASA1, s. 1886 5Section 1886. 77.51 (2k) of the statutes is created to read:
SB40-ASA1,1057,76 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
7other than by tangible storage media.
SB40-ASA1, s. 1887 8Section 1887. 77.51 (2m) of the statutes is created to read:
SB40-ASA1,1057,149 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
10tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified
11digital goods, additional digital goods, or services to a location designated by the
12purchaser of the tangible personal property, items or property under s. 77.52 (1) (b)
13or (c), specified digital goods, additional digital goods, or services, including charges
14for transportation, shipping, postage, handling, crating, and packing.
SB40-ASA1, s. 1888 15Section 1888. 77.51 (3c) of the statutes is created to read:
SB40-ASA1,1057,1816 77.51 (3c) "Detailed telecommunications billing service" means an ancillary
17service that separately indicates information pertaining to individual calls on a
18customer's billing statement.
SB40-ASA1, s. 1889 19Section 1889. 77.51 (3n) of the statutes is created to read:
SB40-ASA1,1057,2120 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is
21intended to supplement a person's diet, if all of the following apply:
SB40-ASA1,1057,2322 (a) The product contains any of the following ingredients or any combination
23of any of the following ingredients:
SB40-ASA1,1057,2424 1. A vitamin.
SB40-ASA1,1057,2525 2. A mineral.
SB40-ASA1,1058,1
13. An herb or other botanical.
SB40-ASA1,1058,22 4. An amino acid.
SB40-ASA1,1058,43 5. A dietary substance that is intended for human consumption to supplement
4the diet by increasing total dietary intake.
SB40-ASA1,1058,55 6. A concentrate, metabolite, constituent, or extract.
SB40-ASA1,1058,96 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
7gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
8represented as conventional food and is not represented for use as the sole item of
9a meal or diet.
SB40-ASA1,1058,1110 (c) The product is required to be labeled as a dietary supplement as required
11under 21 CFR 101.36.
SB40-ASA1, s. 1890 12Section 1890. 77.51 (3p) of the statutes is created to read:
SB40-ASA1,1058,1713 77.51 (3p) "Digital audio works" means works that result from the fixation of
14a series of musical, spoken, or other sounds that are transferred electronically,
15including prerecorded or live music, prerecorded or live readings of books or other
16written materials, prerecorded or live speeches, or ringtones, but not including audio
17greeting cards sent by electronic mail.
SB40-ASA1, s. 1891 18Section 1891. 77.51 (3pa) of the statutes is created to read:
SB40-ASA1,1058,2419 77.51 (3pa) "Digital audiovisual works" means a series of related images that,
20when shown in succession, impart an impression of motion, along with
21accompanying sounds, if any, that are transferred electronically. "Digital
22audiovisual works" includes motion pictures, musical videos, news programs, and
23live events, but does not include video greeting cards sent by electronic mail or video
24or electronic games.
SB40-ASA1, s. 1892 25Section 1892. 77.51 (3pb) of the statutes is created to read:
SB40-ASA1,1059,4
177.51 (3pb) "Digital books" means works that are generally recognized as
2books and are transferred electronically. "Digital books" includes novels, nonfiction
3works, and short stories, but does not include newspapers, periodicals, chat room
4discussions, or blogs.
SB40-ASA1, s. 1893 5Section 1893. 77.51 (3pc) of the statutes is created to read:
SB40-ASA1,1059,146 77.51 (3pc) "Digital code" means a code that provides the person who holds the
7code a right to obtain an additional digital good, a digital audiovisual work, digital
8audio work, or digital book and that may be obtained by any means, including
9tangible forms and electronic mail, regardless of whether the code is designated as
10song code, video code, or book code. "Digital code" includes codes used to access or
11obtain any specified digital goods, or any additional digital goods that have been
12previously purchased, and promotion cards or codes that are purchased by a retailer
13or other business entity for use by the retailer's or entity's customers. "Digital code"
14does not include the following:
SB40-ASA1,1059,1715 1. A code that represents any redeemable card, gift card, or gift certificate that
16entitles the holder of such card or certificate to select any specified digital goods or
17additional digital goods at the cash value indicated by the card or certificate.
SB40-ASA1,1059,1918 2. Digital cash that represents a monetary value that a customer may use to
19pay for a future purchase.
SB40-ASA1, s. 1894 20Section 1894. 77.51 (3pd) of the statutes is created to read:
SB40-ASA1,1060,621 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S.
22postal service or other delivery service to a mass audience or to addressees on a
23mailing list provided by or at the direction of the purchaser of the printed material,
24if the cost of the printed material or any tangible personal property or items or
25property under s. 77.52 (1) (b) or (c) included with the printed material is not billed

1directly to the recipients of the printed material. "Direct mail" includes any tangible
2personal property or items or property under s. 77.52 (1) (b) or (c) provided directly
3or indirectly by the purchaser of the printed material to the seller of the printed
4material for inclusion in any package containing the printed material, including
5billing invoices, return envelopes, and additional marketing materials. "Direct mail"
6does not include multiple items of printed material delivered to a single address.
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