Amendment SA1-SSA1-SB40

SB40-SSA1-SA1,131,19 6. Any activities other than those described in sub. (13) (a) to (o) in which the seller is engaged.".

SB40-SSA1-SA1,131,21 379. Page 1089, line 21: delete the material beginning with that line and ending with page 1090, line 2, and substitute:

SB40-SSA1-SA1,131,23 " Section 2269d. 77.51 (17) of the statutes is renumbered 77.51 (17) (intro.) and amended to read:

SB40-SSA1-SA1,132,5 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting tangible personal property or selling, performing, or furnishing services of a kind the gross receipts from the sale, lease, rental, performance, or furnishing of which are required to be included in the measure of the sales tax. , regardless of all of the following:

SB40-SSA1-SA1, s. 2269e Section 2269e. 77.51 (17) (intro.) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is amended to read:

SB40-SSA1-SA1,132,13 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods or selling, performing, or furnishing services of a kind the gross receipts sales price from the sale, lease, rental, performance, or furnishing of which are is required to be included in the measure of the sales tax, regardless of all of the following:

SB40-SSA1-SA1, s. 2269f Section 2269f. 77.51 (17) (a) to (f) of the statutes are created to read:

SB40-SSA1-SA1,132,15 77.51 (17) (a) Whether the transaction is mercantile in nature.

SB40-SSA1-SA1,132,16 (b) Whether the seller sells smaller quantities from inventory.

SB40-SSA1-SA1,132,17 (c) Whether the seller makes or intends to make a profit on the sale.

SB40-SSA1-SA1,132,19 (d) Whether the seller or the buyer receives a benefit the seller or buyer bargained for.

SB40-SSA1-SA1,132,20 (e) The percentage of the seller's total sales that the sale represents.

SB40-SSA1-SA1,132,22 (f) Any activities other than those described in sub. (13) (a) to (o) in which the seller is engaged.".

SB40-SSA1-SA1,132,23 380. Page 1097, line 4: after that line insert:

SB40-SSA1-SA1,132,24 " Section 2289d. 77.52 (1b) of the statutes is created to read:

SB40-SSA1-SA1,133,3 77.52 (1b) All sales, leases, or rentals of tangible personal property at retail in this state are subject to the tax imposed under sub. (1) unless an exemption in this subchapter applies.

SB40-SSA1-SA1, s. 2289e Section 2289e. 77.52 (1b) of the statutes, as created by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,133,9 77.52 (1b) All sales, leases, or rentals of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods at retail in this state are subject to the tax imposed under sub. (1) unless an exemption in this subchapter applies.".

SB40-SSA1-SA1,133,10 381. Page 1102, line 7: after that line insert:

SB40-SSA1-SA1,133,11 " Section 2300d. 77.52 (2n) of the statutes is created to read:

SB40-SSA1-SA1,133,14 77.52 (2n) The selling, performing, or furnishing of the services described under sub. (2) (a) at retail in this state is subject to the tax imposed under sub. (2) unless an exemption in this subchapter applies.

SB40-SSA1-SA1, s. 2300e Section 2300e. 77.52 (2n) of the statutes, as created by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,133,20 77.52 (2n) The selling, licensing, performing, or furnishing of the services described under sub. (2) (a) at retail in this state, as determined under s. 77.522, is subject to the tax imposed under sub. (2) unless an exemption in this subchapter applies.".

SB40-SSA1-SA1,133,21 382. Page 1118, line 11: after that line insert:

SB40-SSA1-SA1,133,22 " Section 2326d. 77.53 (1b) of the statutes is created to read:

SB40-SSA1-SA1,134,2 77.53 (1b) The storage, use, or other consumption in this state of tangible personal property, and the use or other consumption in this state of a taxable service, purchased from any retailer is subject to the tax imposed in this section unless an exemption in this subchapter applies.

SB40-SSA1-SA1, s. 2326e Section 2326e. 77.53 (1b) of the statutes, as created by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,134,9 77.53 (1b) The storage, use, or other consumption in this state of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods, and the use or other consumption in this state of a taxable service, purchased from any retailer is subject to the tax imposed in this section unless an exemption in this subchapter applies.".

SB40-SSA1-SA1,134,10 383. Page 1128, line 25: after that line insert:

SB40-SSA1-SA1,134,11 " Section 2356d. 77.54 (9a) (a) of the statutes is amended to read:

SB40-SSA1-SA1,134,15 77.54 (9a) (a) This state or any agency thereof, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Health Insurance Risk-Sharing Plan Authority, the Healthy Wisconsin Authority, and the Fox River Navigational System Authority.".

SB40-SSA1-SA1,134,17 384. Page 1134, line 22: delete the material beginning with that line and ending with page 1135, line 12, and substitute:

SB40-SSA1-SA1,134,18 " Section 2386b. 77.54 (26) of the statutes is amended to read:

SB40-SSA1-SA1,135,7 77.54 (26) The gross receipts from the sales of and the storage, use, or other consumption of tangible personal property which becomes a component part of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or tangible personal property which becomes a component part of a waste treatment facility of this state or any agency thereof, or any political subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption includes replacement parts therefor, and also applies to chemicals and supplies used or consumed in operating a waste treatment facility and to purchases of tangible personal property made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity. This exemption does not apply to tangible personal property installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.

SB40-SSA1-SA1, s. 2386c Section 2386c. 77.54 (26) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is amended to read:

SB40-SSA1-SA1,135,24 77.54 (26) The gross receipts sales price from the sales of and the storage, use, or other consumption of tangible personal property and property under s. 77.52 (1) (b) which becomes a component part of an industrial waste treatment facility that is exempt under s. 70.11 (21) or that would be exempt under s. 70.11 (21) if the property were taxable under ch. 70, or tangible personal property and property under s. 77.52 (1) (b) which becomes a component part of a waste treatment facility of this state or any agency thereof, or any political subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption includes replacement parts therefor, and also applies to chemicals and supplies used or consumed in operating a waste treatment facility and to purchases of tangible personal property and property under s. 77.52 (1) (b) made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity. This exemption does not apply to tangible personal property and property under s. 77.52 (1) (b) installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.".

SB40-SSA1-SA1,136,3 385. Page 1148, line 15: after "paper." insert "The department shall promulgate rules to administer this subsection, and the rules shall provide that the filing fee under this subsection shall not exceed $5 for each return filed on paper.".

SB40-SSA1-SA1,136,4 386. Page 1176, line 6: after that line insert:

SB40-SSA1-SA1,136,5 " Section 2483q. 77.97 of the statutes is amended to read:

SB40-SSA1-SA1,136,8 77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the recycling and renewable energy fund under s. 25.49.".

SB40-SSA1-SA1,136,10 387. Page 1176, line 25: delete the material beginning with that line and ending with page 1177, line 6, and substitute:

SB40-SSA1-SA1,136,11 " Section 2486ac. 77.982 (2) of the statutes is amended to read:

SB40-SSA1-SA1,136,17 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d), (14) (a) to (f), (j) and (k) and (14g), 77.52 (1b), (3), (6), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under this subchapter.

SB40-SSA1-SA1, s. 2486ae Section 2486ae. 77.982 (2) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,136,24 77.982 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter.".

SB40-SSA1-SA1,137,2 388. Page 1177, line 20: delete the material beginning with that line and ending with page 1178, line 3, and substitute:

SB40-SSA1-SA1,137,3 " Section 2488ac. 77.991 (2) of the statutes is amended to read:

SB40-SSA1-SA1,137,10 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

SB40-SSA1-SA1, s. 2488ae Section 2488ae. 77.991 (2) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,137,19 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.".

SB40-SSA1-SA1,137,21 389. Page 1178, line 25: delete the material beginning with that line and ending with page 1179, line 6, and substitute:

SB40-SSA1-SA1,137,22 " Section 2492ac. 77.9951 (2) of the statutes is amended to read:

SB40-SSA1-SA1,138,3 77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

SB40-SSA1-SA1, s. 2492ae Section 2492ae. 77.9951 (2) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,138,10 77.9951 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.".

SB40-SSA1-SA1,138,11 390. Page 1179, line 19: after that line insert:

SB40-SSA1-SA1,138,12 " Section 2494d. 77.9971 of the statutes is amended to read:

SB40-SSA1-SA1,138,24 77.9971 Imposition. A regional transit authority under s. 59.58 (6) may impose a fee at a rate not to exceed $2 $15 for each transaction in the region, as defined in s. 59.58 (6) (a) 2., on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this subchapter shall be effective on the first day of the first month that begins at least 90 days after the governing body of the regional transit authority approves the imposition of the fee and notifies the department of revenue. The governing body shall notify the department of a repeal of the fee imposed under this subchapter at least 60 days before the effective date of the repeal.".

SB40-SSA1-SA1,139,2 391. Page 1179, line 20: delete the material beginning with that line and ending with page 1180, line 3, and substitute:

SB40-SSA1-SA1,139,3 " Section 2495ac. 77.9972 (2) of the statutes is amended to read:

SB40-SSA1-SA1,139,10 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j), and (k), 77.52 (1b) (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

SB40-SSA1-SA1, s. 2495ae Section 2495ae. 77.9972 (2) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-SSA1-SA1,139,19 77.9972 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.".

SB40-SSA1-SA1,139,20 392. Page 1180, line 9: after that line insert:

SB40-SSA1-SA1,139,22 "(1d) "Annual gross receipts" means the gross receipts that correspond to the state's fiscal year.".

SB40-SSA1-SA1,139,23 393. Page 1180, line 10: delete "(1)" and substitute "(1m)".

SB40-SSA1-SA1,139,24 394. Page 1180, line 12: after that line insert:

SB40-SSA1-SA1,140,7 "(2m) "Gross receipts" means all consideration received from the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, not including state or federal excise taxes, or petroleum inspection fees, collected from the purchaser. "Gross receipts" does not include consideration received from the first sale of motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state, or for export to this state, if the motor vehicle fuel is motor vehicle fuel specified under s. 78.01 (2) or (2m).".

SB40-SSA1-SA1,140,9 395. Page 1180, line 19: delete "2.5 percent" and substitute "the following percentages".

SB40-SSA1-SA1,140,10 396. Page 1180, line 20: before "gross receipts" insert "annual".

SB40-SSA1-SA1,140,11 397. Page 1180, line 20: delete "in each calendar quarter".

SB40-SSA1-SA1,140,12 398. Page 1180, line 22: after that line insert:

SB40-SSA1-SA1,140,14 "(a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.

SB40-SSA1-SA1,140,16 (b) For that portion of the supplier's annual gross receipts that exceeds $15,000,000, but not $75,000,000, 0.5 percent.

SB40-SSA1-SA1,140,18 (c) For that portion of the supplier's annual gross receipts that exceeds $75,000,000, but not $120,000,000, 1.5 percent.

SB40-SSA1-SA1,140,20 (d) For that portion of the supplier's annual gross receipts that exceeds $120,000,000, 3 percent.".

SB40-SSA1-SA1,140,22 399. Page 1180, line 22: delete that line and substitute "export to this state, or for export to this state:".

SB40-SSA1-SA1,140,23 400. Page 1181, line 8: delete "for each calendar quarter".

SB40-SSA1-SA1,141,2 401. Page 1181, line 10: delete "assessments are imposed" and substitute "gross receipts are earned".

SB40-SSA1-SA1,141,3 402. Page 1181, line 10: delete "for" and substitute "in".

SB40-SSA1-SA1,141,4 403. Page 1181, line 15: on lines 15 and 18, before "gross" insert "annual".

SB40-SSA1-SA1,141,6 404. Page 1181, line 24: delete "A supplier who takes" and substitute "The person responsible for taking".

SB40-SSA1-SA1,141,14 405. Page 1182, line 3: after "both." insert "For purposes of this subsection, the person responsible for taking any action to increase or influence the selling price of motor vehicle fuel to recover the amount of the assessment is the officer, employee, or other responsible person of a corporation or other form of business association or the partner, member, employee, or other responsible person of a partnership, limited liability company, or sole proprietorship who, as such officer, employee, partner, member, or other responsible person, has a duty to establish the selling price of motor vehicle fuel.".

SB40-SSA1-SA1,141,15 406. Page 1182, line 15: delete "(a)".

SB40-SSA1-SA1,141,16 407. Page 1182, line 21: delete lines 21 and 22.

SB40-SSA1-SA1,141,17 408. Page 1183, line 15: on lines 15 and 20, after "79.04," insert " 79.044,".

SB40-SSA1-SA1,141,18 409. Page 1183, line 21: after that line insert:

SB40-SSA1-SA1,141,19 " Section 2504d. 79.02 (3) (a) of the statutes is amended to read:

SB40-SSA1-SA1,141,23 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.03, 79.035, 79.04, 79.044, 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July.".