SB40-ASA1,1045,95 (f) Maintain a database that is accessible to sellers and certified service
6providers, as defined in s. 77.51 (1g), and available in a downloadable format, that
7indicates tax rates, taxing jurisdiction boundaries, and zip code or address
8assignments related to the administration of taxes imposed under subchs. III and V
9of ch. 77.
SB40-ASA1,1045,1210 (g) Set forth the information that the seller shall provide to the department for
11tax exemptions claimed by purchasers and establish the manner in which a seller
12shall provide such information to the department.
SB40-ASA1,1045,1613 (h) Provide monetary allowances, in addition to the retailer's discount provided
14under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
15sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
16proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).
SB40-ASA1, s. 1859 17Section 1859. 73.03 (63) of the statutes is created to read:
SB40-ASA1,1045,2518 73.03 (63) Notwithstanding the amount limitations specified under ss. 71.07
19(5b) (c) 1. and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in
20consultation with the department of commerce, to carry forward to subsequent
21taxable years unclaimed credit amounts of the early stage seed investment credits
22under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b) and the angel investment credit under
23s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall
24submit to the department of revenue its recommendations for the carry forward of
25credit amounts as provided under this subsection.
SB40-ASA1, s. 1860
1Section 1860. 73.0301 (1) (d) 2. of the statutes is amended to read:
SB40-ASA1,1046,52 73.0301 (1) (d) 2. A license issued by the department of health and family
3services
children and families under s. 48.66 (1) (a) to a child welfare agency, group
4home, shelter care facility, or day care center, as required by s. 48.60, 48.625, 48.65,
5or 938.22 (7).
SB40-ASA1, s. 2156m 6Section 2156m. 73.0301 (1) (e) of the statutes, as affected by 2007 Wisconsin
7Act 1
, is amended to read:
SB40-ASA1,1046,158 73.0301 (1) (e) "Licensing department" means the department of
9administration; the board of commissioners of public lands; the department of
10commerce; the department of children and families; the government accountability
11board; the department of financial institutions; the department of health and family
12services; the department of natural resources; the department of public instruction;
13the department of regulation and licensing; the department of workforce
14development; the office of the commissioner of insurance; or the department of
15transportation.
SB40-ASA1, s. 1861 16Section 1861. 73.0301 (2) (c) 1. am. of the statutes is amended to read:
SB40-ASA1,1046,2217 73.0301 (2) (c) 1. am. If the applicant is an individual and does not have a social
18security number, a statement made or subscribed under oath or affirmation that the
19applicant does not have a social security number. The form of the statement shall
20be prescribed by the department of workforce development children and families. A
21license issued in reliance upon a false statement submitted under this subd. 1. am.
22is invalid.
SB40-ASA1, s. 1862 23Section 1862. 73.0301 (2) (c) 2. of the statutes is amended to read:
SB40-ASA1,1047,424 73.0301 (2) (c) 2. A licensing department may not disclose any information
25received under subd. 1. a. or b. to any person except to the department of revenue for

1the purpose of requesting certifications under par. (b) 2. in accordance with the
2memorandum of understanding under sub. (4) and administering state taxes or to
3the department of workforce development children and families for the purpose of
4administering s. 49.22.
SB40-ASA1, s. 1863 5Section 1863. 74.09 (3) (b) 6m. of the statutes is created to read:
SB40-ASA1,1047,86 74.09 (3) (b) 6m. The amount of the credit under s. 79.10 (5m) allocable to the
7property for the previous year and the current year, and the percentage change
8between those years.
SB40-ASA1, s. 1864 9Section 1864. 74.09 (3) (b) 7. of the statutes is amended to read:
SB40-ASA1,1047,1210 74.09 (3) (b) 7. The amount obtained by subtracting the amount amounts under
11subd. subds. 6. and 6m. from the amount under subd. 5., for the previous year and
12the current year, and the percentage change in that amount between those years.
SB40-ASA1, s. 1865 13Section 1865. 76.07 (4g) (b) 8. of the statutes is amended to read:
SB40-ASA1,1047,2014 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
15revenue allocated to this state on the basis of routes for which the company is
16authorized to receive subsidy payments, mutual aid allocated to this state on the
17basis of the ratio of transport revenues allocated to this state to transport revenues
18everywhere in the previous year, in-flight sales allocated to this state as they are
19allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
20sales made in this state.
SB40-ASA1, s. 2161g 21Section 2161g. 76.29 (1) (f) of the statutes is amended to read:
SB40-ASA1,1047,2322 76.29 (1) (f) "Tax period" means each calendar year or portion of a calender year
23from January 1, 2004, to December 31, 2009.
SB40-ASA1, s. 2161h 24Section 2161h. 76.29 (2) of the statutes is amended to read:
SB40-ASA1,1048,11
176.29 (2) Imposition. There is imposed on every light, heat, and power company
2and electric cooperative that owns an electric utility plant, an annual license fee to
3be assessed by the department on or before May 1, 2005, and every May 1 thereafter,
4ending with the assessment on May 1, 2010, measured by the gross revenues of the
5preceding tax period in an amount equal to the apportionment factor multiplied by
6gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid
7when due and when delinquent shall be subject to interest at the rate of 1.5% per
8month until paid. Gross revenues earned by a light, heat, and power company after
9December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross
10revenues earned by an electric cooperative after December 31, 2009, are subject to
11the license fee imposed under s. 76.48 (1r).
SB40-ASA1, s. 2161n 12Section 2161n. 76.635 (1) (a) of the statutes is amended to read:
SB40-ASA1,1048,1413 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30
14(2)
560.29 (1) (a).
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.
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