SB40-CSA1,1035,43 4. Whether the seller or the buyer receives a benefit the seller or buyer
4bargained for.
SB40-CSA1,1035,55 5. The percentage of the seller's total sales that the sale represents.
SB40-CSA1,1035,76 6. Any activities other than those described in pars. (a) to (o) in which the seller
7is engaged.
SB40-CSA1, s. 2253d 8Section 2253d. 77.51 (14) (m) of the statutes is created to read:
SB40-CSA1,1035,129 77.51 (14) (m) A transaction for which a person's books and records show the
10transaction created, with regard to the transferee, an obligation to pay a certain
11amount of money or an increase in accounts payable or, with regard to the transferor,
12a right to receive a certain amount of money or an increase in accounts receivable.
SB40-CSA1, s. 2253e 13Section 2253e. 77.51 (14) (n) of the statutes is created to read:
SB40-CSA1,1035,1514 77.51 (14) (n) All activities described in this subsection regardless of all of the
15following:
SB40-CSA1,1035,1616 1. Whether the transaction is mercantile in nature.
SB40-CSA1,1035,1717 2. Whether the seller sells smaller quantities from inventory.
SB40-CSA1,1035,1818 3. Whether the seller makes or intends to make a profit on the sale.
SB40-CSA1,1035,2019 4. Whether the seller or the buyer receives a benefit the seller or buyer
20bargained for.
SB40-CSA1,1035,2121 5. The percentage of the seller's total sales that the sale represents.
SB40-CSA1,1035,2322 6. Any activities other than those described in sub. (13) (a) to (o) in which the
23seller is engaged.
SB40-CSA1, s. 2269d 24Section 2269d. 77.51 (17) of the statutes is renumbered 77.51 (17) (intro.) and
25amended to read:
SB40-CSA1,1036,5
177.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting
2tangible personal property or selling, performing, or furnishing services of a kind the
3gross receipts from the sale, lease, rental, performance, or furnishing of which are
4required to be included in the measure of the sales tax. , regardless of all of the
5following:
SB40-CSA1, s. 2269f 6Section 2269f. 77.51 (17) (a) to (f) of the statutes are created to read:
SB40-CSA1,1036,77 77.51 (17) (a) Whether the transaction is mercantile in nature.
SB40-CSA1,1036,88 (b) Whether the seller sells smaller quantities from inventory.
SB40-CSA1,1036,99 (c) Whether the seller makes or intends to make a profit on the sale.
SB40-CSA1,1036,1110 (d) Whether the seller or the buyer receives a benefit the seller or buyer
11bargained for.
SB40-CSA1,1036,1212 (e) The percentage of the seller's total sales that the sale represents.
SB40-CSA1,1036,1413 (f) Any activities other than those described in sub. (13) (a) to (o) in which the
14seller is engaged.
SB40-CSA1, s. 2289d 15Section 2289d. 77.52 (1b) of the statutes is created to read:
SB40-CSA1,1036,1816 77.52 (1b) All sales, leases, or rentals of tangible personal property at retail
17in this state are subject to the tax imposed under sub. (1) unless an exemption in this
18subchapter applies.
SB40-CSA1, s. 2297m 19Section 2297m. 77.52 (2) (a) 11. of the statutes is amended to read:
SB40-CSA1,1037,220 77.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting
21of tangible personal property for a consideration for consumers who furnish directly
22or indirectly the materials used in the producing, fabricating, processing, printing
23or imprinting. This subdivision does not apply to the printing or imprinting of
24tangible personal property which will be subsequently transported outside the state

1for use outside the state by the consumer for advertising purposes
that results in
2printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or (25m)
.
SB40-CSA1, s. 2300d 3Section 2300d. 77.52 (2n) of the statutes is created to read:
SB40-CSA1,1037,64 77.52 (2n) The selling, performing, or furnishing of the services described
5under sub. (2) (a) at retail in this state is subject to the tax imposed under sub. (2)
6unless an exemption in this subchapter applies.
SB40-CSA1, s. 2326d 7Section 2326d. 77.53 (1b) of the statutes is created to read:
SB40-CSA1,1037,118 77.53 (1b) The storage, use, or other consumption in this state of tangible
9personal property, and the use or other consumption in this state of a taxable service,
10purchased from any retailer is subject to the tax imposed in this section unless an
11exemption in this subchapter applies.
SB40-CSA1, s. 2357d 12Section 2357d. 77.54 (9a) (i) of the statutes is created to read:
SB40-CSA1,1037,1613 77.54 (9a) (i) A cemetery company or corporation described under section 501
14(c) (13) of the Internal Revenue Code, if the tangible personal property or taxable
15services are used exclusively by the cemetery company or corporation for the
16purposes of the company or corporation.
SB40-CSA1, s. 2381 17Section 2381. 77.54 (23m) of the statutes is amended to read:
SB40-CSA1,1037,2218 77.54 (23m) The gross receipts from the sale, lease or rental of or the storage,
19use or other consumption of motion picture film or tape, and motion pictures or radio
20or television programs for listening, viewing, or broadcast,
and advertising materials
21related thereto, sold, leased or rented to a motion picture theater or radio or
22television station.
SB40-CSA1, s. 2383d 23Section 2383d. 77.54 (25) of the statutes is amended to read:
SB40-CSA1,1038,424 77.54 (25) The gross receipts from the sale of and the storage of printed
25material 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-CSA1, s. 2385 5Section 2385. 77.54 (25m) of the statutes is created to read:
SB40-CSA1,1038,96 77.54 (25m) The gross receipts from the sale of and the storage, use, or other
7consumption of catalogs, and the envelopes in which the catalogs are mailed, that are
8designed to advertise and promote the sale of merchandise or to advertise the
9services of individual business firms.
SB40-CSA1, s. 2391d 10Section 2391d. 77.54 (30) (a) 1m. of the statutes is created to read:
SB40-CSA1,1038,1211 77.54 (30) (a) 1m. Biomass, as defined in s. 196.378 (1) (ar), that is used for fuel
12sold for residential use.
SB40-CSA1, s. 2410d 13Section 2410d. 77.54 (47) (b) 2. of the statutes is amended to read:
SB40-CSA1,1038,1814 77.54 (47) (b) 2. The shooting facility is a nonprofit organization that charges
15for shooting at the facility, but is not required to pay the tax imposed under s. 77.52
16on its gross receipts from such charges because the charges are for occasional sales,
17as provided under sub. (7m), or because the charges satisfy the exemption under s.
1877.52 (2) (a) 2. b
.
SB40-CSA1, s. 2418m 19Section 2418m. 77.54 (54) of the statutes is created to read:
SB40-CSA1,1038,2320 77.54 (54) The gross receipts from the sale of and the storage, use, or other
21consumption of tangible personal property and taxable services that are sold by a
22home exchange service that receives moneys from the appropriation account under
23s. 20.485 (1) (g) and is operated by the department of veterans affairs.
SB40-CSA1, s. 2419c 24Section 2419c. 77.54 (56) of the statutes is created to read:
SB40-CSA1,1039,7
177.54 (56) (a) The gross receipts from the sale of and the storage, use, or other
2consumption of a product whose power source is wind energy, direct radiant energy
3received from the sun, or gas generated from anaerobic digestion of animal manure
4and other agricultural waste, if the product produces at least 200 watts of alternating
5current or 600 British thermal units per day, except that the exemption under this
6subsection does not apply to an uninterruptible power source that is designed
7primarily for computers.
SB40-CSA1,1039,108 (b) Except for the sale of electricity or energy that is exempt from taxation
9under sub. (30), the gross receipts from the sale of and the storage, use, or other
10consumption of electricity or energy produced by a product described under par. (a).
SB40-CSA1, s. 2435 11Section 2435. 77.59 (7) of the statutes is amended to read:
SB40-CSA1,1039,2412 77.59 (7) If the department believes that the collection of any tax imposed by
13this subchapter will be jeopardized by delay, it shall notify the person determined to
14owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
15determined to be owing, including penalties and interest. Such notice shall be by
16certified or registered mail or by personal service and the warrant of the department
17shall not issue if the person, within 10 days after such notice furnishes a bond in such
18amount not exceeding double the amount determined to be owing and with such
19sureties as the department approves, conditioned upon the payment of so much of
20the taxes, interest, and penalties as shall finally be determined to be due. Nothing
21in this subsection shall affect the review of determinations of tax as provided in this
22subchapter and any amounts collected under this subsection shall be deposited with
23the secretary of administration department and disbursed after final determination
24of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90 (2).
SB40-CSA1, s. 2449 25Section 2449. 77.61 (5) (b) 11. of the statutes is amended to read:
SB40-CSA1,1040,3
177.61 (5) (b) 11. The department of workforce development children and
2families
or a county child support agency under s. 59.53 (5) in response to a request
3under s. 49.22 (2m).
SB40-CSA1, s. 2454d 4Section 2454d. 77.63 (2) of the statutes is repealed.
SB40-CSA1, s. 2480c 5Section 2480c. 77.81 (5) of the statutes is created to read:
SB40-CSA1,1040,96 77.81 (5) "Nonprofit organization" means a nonprofit corporation, a charitable
7trust, or other nonprofit association that is described in section 501 (c) (3) of the
8Internal Revenue Code and is exempt from federal income tax under section 501 (a)
9of the Internal Revenue Code.
SB40-CSA1, s. 2480d 10Section 2480d. 77.81 (6) of the statutes is created to read:
SB40-CSA1,1040,1211 77.81 (6) "Recreational activities" include hunting, fishing, hiking,
12sight-seeing, cross-country skiing, horseback riding, and staying in cabins.
SB40-CSA1, s. 2480j 13Section 2480j. 77.83 (2) (am) of the statutes is created to read:
SB40-CSA1,1040,1814 77.83 (2) (am) 1. For land designated as managed forest land under an order
15that takes effect on or after the effective date of this subdivision .... [revisor inserts
16date], no person may enter into a lease or other agreement for consideration if the
17purpose of the lease or agreement is to permit persons to engage in a recreational
18activity.
SB40-CSA1,1040,2119 2. For land designated as managed forest land under an order that took effect
20before the effective date of this subdivision .... [revisor inserts date], all of the
21following apply:
SB40-CSA1,1040,2522 a. An owner of managed forest land may enter into a lease or other agreement
23for consideration that permits persons to engage in a recreational activity if the lease
24or agreement terminates before the January 1 immediately following the effective
25date of this subdivision .... [revisor inserts date].
SB40-CSA1,1041,4
1b. A lease or other agreement for consideration that permits persons to engage
2in a recreational activity and that is in effect on the effective date of this subdivision
3.... [revisor inserts date] shall be void beginning on the January 1 immediately
4following the effective date of this subdivision .... [revisor inserts date].
SB40-CSA1,1041,75 3. Subdivisions 1. and 2. do not apply to any lease or other agreement if the
6consideration involved solely consists of reasonable membership fees charged by a
7nonprofit organization and the lease or agreement is approved by the department.
SB40-CSA1, s. 2480p 8Section 2480p. 77.83 (4) of the statutes is renumbered 77.83 (4) (a).
SB40-CSA1, s. 2480r 9Section 2480r. 77.83 (4) (b) of the statutes is created to read:
SB40-CSA1,1041,1210 77.83 (4) (b) Any person who fails to comply with sub. (2) (am) shall forfeit an
11amount equal to the total amount of consideration received by the person as a result
12of violating sub. (2) (am) or $500, whichever is greater.
SB40-CSA1, s. 2481 13Section 2481. 77.89 (2) (b) of the statutes is amended to read:
SB40-CSA1,1041,1914 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s.
1577.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30.
16The county treasurer shall, by June 30 of each year, pay all amounts received under
17this paragraph to the department. All amounts received by the department shall be
18credited to the conservation fund and shall be reserved for land acquisition and,
19resource management activities, and grants under s. 77.895.
SB40-CSA1, s. 2482 20Section 2482. 77.895 of the statutes is created to read:
SB40-CSA1,1041,22 2177.895 Grants for land acquisitions for outdoor activities. (1)
22Definitions. In this section:
SB40-CSA1,1041,2323 (a) "Board" means the managed forest land board.
SB40-CSA1,1041,2524 (b) "Land" means land in fee simple, conservation easements, and other
25easements in land.
SB40-CSA1,1042,1
1(c) "Local governmental unit" means a city, village, town, or county.
SB40-CSA1,1042,32 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955
3(1).
SB40-CSA1,1042,8 4(2) Program. The department shall establish a program to award grants to
5nonprofit conservation organizations, to local governmental units, and to itself to
6acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country
7skiing. The board shall administer the program and award the grants under the
8program.
SB40-CSA1,1042,11 9(3) Requirements. The department, in consultation with the board, shall
10promulgate rules establishing requirements for awarding grants under this section.
11The rules promulgated under this subsection shall include all of the following:
SB40-CSA1,1042,1312 (a) A requirement that the board give higher priority to counties over other
13grant applicants in awarding grants under this section.
SB40-CSA1,1042,1614 (b) A requirement that, in awarding grants to counties under this section, the
15board give higher priority to counties that have higher numbers of acres that are
16designated as closed under s. 77.83.
SB40-CSA1,1042,1917 (c) A requirement that, in awarding grants to towns under this section, the
18board give higher priority to towns that have higher numbers of acres that are
19designated as closed under s. 77.83.
SB40-CSA1,1042,2220 (d) A requirement that no grant may be awarded under this section without it
21being approved by the board of each county in which the land to be acquired is
22located.
SB40-CSA1,1042,2423 (e) Requirements concerning the use of sound forestry practices on land
24acquired under this section.
SB40-CSA1,1043,3
1(fm) A requirement that no more than 10 percent of grant funding available
2under this section may be used to acquire parcels of land that are less than 10 acres
3in size.
SB40-CSA1,1043,64 (gm) A requirement that land acquired with a grant under this section be open
5to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping
6seasons.
SB40-CSA1,1043,9 7(4) Use of land. Land acquired under this section may be used for purposes
8in addition to those specified in sub. (2) if the additional uses are compatible with the
9purposes specified in sub. (2).
SB40-CSA1, s. 2483 10Section 2483. 77.92 (4) of the statutes is amended to read:
SB40-CSA1,1044,211 77.92 (4) "Net business income," with respect to a partnership, means taxable
12income as calculated under section 703 of the Internal Revenue Code; plus the items
13of income and gain under section 702 of the Internal Revenue Code, including taxable
14state and municipal bond interest and excluding nontaxable interest income or
15dividend income from federal government obligations; minus the items of loss and
16deduction under section 702 of the Internal Revenue Code, except items that are not
17deductible under s. 71.21; plus guaranteed payments to partners under section 707
18(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
19(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3h), (3s), (3n), (3p), (3t), (3w), (5b),
20(5e), (5f), (5g), and (5h), (5i), (5j), and (5k); and plus or minus, as appropriate,
21transitional adjustments, depreciation differences, and basis differences under s.
2271.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions
23from farming. "Net business income," with respect to a natural person, estate, or
24trust, means profit from a trade or business for federal income tax purposes and

1includes net income derived as an employee as defined in section 3121 (d) (3) of the
2Internal Revenue Code.
SB40-CSA1, s. 2483q 3Section 2483q. 77.97 of the statutes is amended to read:
SB40-CSA1,1044,6 477.97 Use of revenue. The department of revenue shall deposit the
5surcharge, interest and penalties collected under this subchapter in the recycling
6and renewable energy fund under s. 25.49.
SB40-CSA1, s. 2486ac 7Section 2486ac. 77.982 (2) of the statutes is amended to read:
SB40-CSA1,1044,138 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d), (14) (a) to
9(f), (j) and (k) and (14g), 77.52 (1b), (3), (6), (13), (14), (18), and (19), 77.53 (1b), 77.58
10(1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) and 77.62, as they
11apply to the taxes under subch. III, apply to the tax under this subchapter. Sections
1277.72 (1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
13this subchapter.
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