Amendment SA1-SSA1-SB40

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 (this act), is repealed and recreated to read: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 (this act), is repealed and recreated to read: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 (this act), is repealed and recreated to read: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.".

SB40-SSA1-SA1,142,1 410. Page 1183, line 25: after that line insert:

SB40-SSA1-SA1,142,2 " Section 2505d. 79.04 (1) (a) of the statutes is amended to read:

SB40-SSA1-SA1,143,2 79.04 (1) (a) An amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $300 times the population of the municipality.".

SB40-SSA1-SA1,143,3 411. Page 1183, line 25: after that line insert:

SB40-SSA1-SA1,143,4 " Section 2505d. 79.04 (1) (intro.) of the statutes is amended to read:

SB40-SSA1-SA1,143,15 79.04 (1) (intro.) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant, general structure, or substation, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 the amount determined as follows:

SB40-SSA1-SA1, s. 2505e Section 2505e. 79.04 (1) (b) 1. of the statutes is amended to read:

SB40-SSA1-SA1,143,22 79.04 (1) (b) 1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2008, the amount determined under par. (a) to value property used by a light, heat or power company in a municipality may not be less than the amount determined to value the property for the distribution to the municipality under this subsection in 1990, subject to subds. 2., 3. and 4.

SB40-SSA1-SA1, s. 2505f Section 2505f. 79.04 (2) (a) of the statutes is amended to read:

SB40-SSA1-SA1,145,9 79.04 (2) (a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its boundaries a production plant, general structure, or substation, used by a light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county under this subsection and sub. (6) in any year shall not exceed $100 times the population of the county.

SB40-SSA1-SA1, s. 2505g Section 2505g. 79.04 (2) (am) 1. of the statutes is amended to read:

SB40-SSA1-SA1,145,15 79.04 (2) (am) 1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2008, the amount determined under par. (a) to value property used by a light, heat or power company in a county may not be less than the amount determined to value the property for the distribution to the county under this subsection in 1990, subject to subds. 2. and 3.

SB40-SSA1-SA1, s. 2505h Section 2505h. 79.04 (4m) of the statutes is created to read: