Amendment SSA1-SB40

SB40-SSA1, s. 2444 Section 2444. 77.61 (2) (b) of the statutes is created to read:

SB40-SSA1,1158,15 77.61 (2) (b) A certified service provider who has contracted with a seller, and filed an application, to collect and remit sales and use taxes imposed under this subchapter on behalf of the seller shall submit a surety bond to the department to guarantee the payment of sales and use taxes, including any penalty and interest on such payment. The department shall approve the form and contents of a bond submitted under this paragraph and shall determine the amount of such bond. The surety bond shall be submitted to the department within 60 days after the date on which the department notifies the certified service provider that the certified service provider is registered to collect sales and use taxes imposed under this subchapter. If the department determines, with regards to any one certified service provider, that no bond is necessary to protect the tax revenues of this state, the secretary of revenue or the secretary's designee may waive the requirements under this paragraph with regard to that certified service provider. Any bond submitted under this paragraph shall remain in force until the secretary of revenue or the secretary's designee releases the liability under the bond.

SB40-SSA1, s. 2445 Section 2445. 77.61 (3) of the statutes is repealed.

SB40-SSA1, s. 2446 Section 2446. 77.61 (3m) of the statutes is created to read:

SB40-SSA1,1159,2 77.61 (3m) A retailer shall use a straight mathematical computation to determine the amount of the tax that the retailer may collect from the retailer's customers. The retailer shall calculate the tax amount by combining the applicable tax rates under this subchapter and subch. V and multiplying the combined tax rate by the sales price or purchase price of each item or invoice, as appropriate. The retailer shall calculate the tax amount to the 3rd decimal place, disregard tax amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less than 1 cent to be an additional cent. The use of a straight mathematical computation, as provided in this subsection, shall not relieve the retailer from liability for payment of the full amount of the tax levied under this subchapter.

SB40-SSA1, s. 2447 Section 2447. 77.61 (4) (a) of the statutes is amended to read:

SB40-SSA1,1159,14 77.61 (4) (a) Every seller and retailer and every person storing, using or otherwise consuming in this state tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers and records, including machine-readable records, in such form as the department requires. The department may, after giving notice, require any person to keep whatever records are needed for the department to compute the sales or use taxes the person should pay. Thereafter, the department shall add to any taxes assessed on the basis of information not contained in the records required a penalty of 25% of the amount of the tax so assessed in addition to all other penalties under this chapter.

SB40-SSA1, s. 2448 Section 2448. 77.61 (4) (c) of the statutes is amended to read:

SB40-SSA1,1160,2 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5% of those taxes payable or $10 for that reporting period required under s. 77.58 (1), whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.

SB40-SSA1, s. 2449 Section 2449. 77.61 (5) (b) 11. of the statutes is amended to read:

SB40-SSA1,1160,6 77.61 (5) (b) 11. The department of workforce development children and families or a county child support agency under s. 59.53 (5) in response to a request under s. 49.22 (2m).

SB40-SSA1, s. 2450 Section 2450. 77.61 (5m) of the statutes is created to read:

SB40-SSA1,1160,9 77.61 (5m) (a) In this subsection, "personally identifiable information" means any information that identifies a person.

SB40-SSA1,1160,16 (b) A certified service provider may use personally identifiable information as necessary only for the administration of its system to perform a seller's sales and use tax functions and shall provide consumers clear and conspicuous notice of its practice regarding such information, including what information it collects, how it collects the information, how it uses the information, how long, if at all, it retains the information, and under what circumstances it discloses the information to states participating in the agreement, as defined in 77.65 (2) (a).

SB40-SSA1,1160,19 (c) A certified service provider may collect, use, and retain personally identifiable information only to verify exemption claims, to investigate fraud, and to ensure its system's reliability.

SB40-SSA1,1160,22 (d) A certified service provider shall provide sufficient technical, physical, and administrative safeguards to protect personally identifiable information from unauthorized access and disclosure.

SB40-SSA1,1160,25 (e) For purposes of this subchapter, the state shall provide to consumers public notice of the state's practices related to collecting, using, and retaining personally identifiable information.

SB40-SSA1,1161,4 (f) The state shall not retain personally identifiable information obtained for purposes of administering this subchapter unless the state is otherwise required to retain the information by law or as provided under the agreement, as defined in s. 77.65 (2) (a).

SB40-SSA1,1161,7 (g) For purposes of this subchapter, the state shall provide an individual reasonable access to that individual's personally identifiable information and the right to correct any inaccurately recorded information.

SB40-SSA1,1161,12 (h) If any person, other than another state that is a signatory to the agreement, as defined in s. 77.65 (2) (a), or a person authorized under state law to access the information, requests access to an individual's personally identifiable information, the state shall make a reasonable and timely effort to notify the individual of the request.

SB40-SSA1, s. 2452m Section 2452m. 77.61 (11) of the statutes is amended to read:

SB40-SSA1,1161,22 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods subject to tax under this subchapter, or the furnishing of services so subject to tax, shall, before issuing such license or permit, require proof that the person to whom such license or permit is to be issued is the holder of a seller's permit as required by this subchapter or has been informed by an employee of the department that the department will issue a seller's permit to that person.

SB40-SSA1, s. 2453 Section 2453. 77.61 (16) of the statutes is created to read:

SB40-SSA1,1162,3 77.61 (16) Any person who remits taxes and files returns under this subchapter may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file such returns with the department in a manner prescribed by the department.

SB40-SSA1, s. 2453m Section 2453m. 77.61 (17) of the statutes is created to read:

SB40-SSA1,1162,10 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property and items specified under s. 77.52 (1) (b) to (d), an increase in the tax rate applies to the first billing period beginning on or after the rate increase's effective date and a decrease in the tax rate applies to bills that are rendered on or after the rate decrease's effective date.0

SB40-SSA1, s. 2454 Section 2454. 77.63 of the statutes is repealed and recreated to read:

SB40-SSA1,1162,16 77.63 Collection compensation. The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into jointly with other states as a member state of the streamlined sales tax governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):

SB40-SSA1,1162,17 (1) A certified service provider.

SB40-SSA1,1162,19 (2) A seller that uses a certified automated system, as defined in s. 77.524 (1) (am).

SB40-SSA1,1163,7 (3) A seller that sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection, "seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services.

SB40-SSA1, s. 2454m Section 2454m. 77.65 (2) (a) of the statutes is amended to read:

SB40-SSA1,1163,10 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement, including amendments to the agreement.

SB40-SSA1, s. 2455 Section 2455. 77.65 (2) (c) of the statutes is repealed.

SB40-SSA1, s. 2456 Section 2456. 77.65 (2) (e) of the statutes is amended to read:

SB40-SSA1,1163,15 77.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services.

SB40-SSA1, s. 2457 Section 2457. 77.65 (2) (f) of the statutes is amended to read:

SB40-SSA1,1163,18 77.65 (2) (f) "State" means any state of the United States and, the District of Columbia, and the Commonwealth of Puerto Rico.

SB40-SSA1, s. 2458 Section 2458. 77.65 (4) (fm) of the statutes is created to read:

SB40-SSA1,1163,24 77.65 (4) (fm) Provide that a seller who registers with the central electronic registration system under par. (f) may cancel the registration at any time, as provided under uniform procedures adopted by the governing board of the states that are signatories to the agreement, but is required to remit any Wisconsin taxes collected pursuant to the agreement to the department.

SB40-SSA1, s. 2459 Section 2459. 77.66 of the statutes is amended to read:

SB40-SSA1,1164,8 77.66 Certification for collection of sales and use tax. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make sales of tangible personal property, items and property under s. 77.52 (1) (b) and (c), specified digital goods, additional digital goods, and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.

SB40-SSA1, s. 2460 Section 2460. 77.67 of the statutes is created to read:

SB40-SSA1,1164,13 77.67 Amnesty for new registrants. (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the following apply:

SB40-SSA1,1164,17 (a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a).

SB40-SSA1,1164,20 (b) The seller registers under par. (a) no later than 365 days after the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.

SB40-SSA1,1164,24 (c) The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.

SB40-SSA1,1165,5 (d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under par. (a).

SB40-SSA1,1165,7 (e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact.

SB40-SSA1,1165,10 (f) The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller's collection obligation begins.

SB40-SSA1,1165,12 (2) Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller.

SB40-SSA1, s. 2461 Section 2461. 77.70 of the statutes is amended to read:

SB40-SSA1,1165,24 77.70 Adoption by county ordinance. Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 120 days before the effective date of the repeal.

SB40-SSA1, s. 2462 Section 2462. 77.705 of the statutes is amended to read:

SB40-SSA1,1166,9 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

SB40-SSA1, s. 2463 Section 2463. 77.706 of the statutes is amended to read:

SB40-SSA1,1166,21 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.

SB40-SSA1, s. 2464 Section 2464. 77.707 (1) of the statutes is amended to read:

SB40-SSA1,1167,5 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705 for any local professional baseball park district created under subch. III of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

SB40-SSA1, s. 2465 Section 2465. 77.707 (2) of the statutes is amended to read:

SB40-SSA1,1167,14 77.707 (2) Retailers and the department of revenue may not collect a tax under s. 77.706 for any local professional football stadium district created under subch. IV of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional football stadium district board makes all of the certifications to the department of revenue under s. 229.825 (3), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

SB40-SSA1, s. 2466 Section 2466. 77.71 (1) of the statutes is amended to read:

SB40-SSA1,1167,25 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible personal property, and the property and items specified under s. 77.52 (1) (b) to (d), and for the privilege of selling, licensing, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts sales price from the sale, licensing, lease or rental of tangible personal property, and the property and items specified under s. 77.52 (1) (b) to (d), except property taxed under sub. (4), sold, licensed, leased or rented at retail in the county or special district or from selling, licensing, performing or furnishing services described under s. 77.52 (2) in the county or special district.

SB40-SSA1, s. 2467 Section 2467. 77.71 (2) of the statutes is amended to read:

SB40-SSA1,1168,14 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price upon every person storing, using or otherwise consuming in the county or special district tangible personal property, property and items specified under s. 77.52 (1) (b) to (d), or services if the property, item, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property, item, or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales purchase price but on the amount under s. 77.53 (1m).

SB40-SSA1, s. 2468 Section 2468. 77.71 (3) of the statutes is amended to read:

SB40-SSA1,1168,25 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.

SB40-SSA1, s. 2469 Section 2469. 77.71 (4) of the statutes is amended to read:

SB40-SSA1,1169,11 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

SB40-SSA1, s. 2470 Section 2470. 77.72 (title) of the statutes is repealed.

SB40-SSA1, s. 2471 Section 2471. 77.72 (1) of the statutes is renumbered 77.72 and amended to read:

SB40-SSA1,1169,23 77.72 General rule for property . For the purposes of this subchapter, all retail sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. In this subsection, a common carrier or the U.S. postal service is the agent of the seller, regardless of any f.o.b. point and regardless of the method by which freight or postage is paid. Rentals and leases of property, except property under sub. (2), have a situs at the location of that property, and property and items specified under s. 77.52 (1) (b) to (d), and taxable services occur as provided in s. 77.522.

SB40-SSA1, s. 2472 Section 2472. 77.72 (2) and (3) of the statutes are repealed.

SB40-SSA1, s. 2473 Section 2473. 77.73 (2) of the statutes is amended to read:

SB40-SSA1,1170,8 77.73 (2) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to specified digital goods, additional digital goods, items and property under s. 77.52 (1) (b) and (c), and tangible personal property, except snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under s. 77.71 (2).

SB40-SSA1, s. 2474 Section 2474. 77.73 (3) of the statutes is created to read:

SB40-SSA1,1170,17 77.73 (3) Counties and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file an application under s. 77.52 (7) or who register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or special district, as provided in s. 77.51 (13g). A retailer who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties and special districts that have an ordinance or resolution imposing the taxes under this subchapter.

SB40-SSA1, s. 2475 Section 2475. 77.75 of the statutes is amended to read:

SB40-SSA1,1170,24 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately as prescribed by the department of revenue.

SB40-SSA1, s. 2476 Section 2476. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended to read:

SB40-SSA1,1171,12 77.77 (1) (a) The gross receipts sales price from services subject to the tax under s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) to (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is not due, if those services are billed to the customer and paid for before beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

SB40-SSA1, s. 2477 Section 2477. 77.77 (1) (b) of the statutes is created to read:

SB40-SSA1,1171,21 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) to (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

SB40-SSA1, s. 2478 Section 2478. 77.77 (2) of the statutes is repealed.

SB40-SSA1, s. 2479 Section 2479. 77.785 (1) of the statutes is amended to read:

SB40-SSA1,1172,2 77.785 (1) All retailers shall collect and report the taxes under this subchapter on the gross receipts sales price from leases and rentals of property, items and property under s. 77.52 (1) (b) and (c), specified digital goods, and additional digital goods under s. 77.71 (4).

SB40-SSA1, s. 2480 Section 2480. 77.785 (2) of the statutes is amended to read:

SB40-SSA1,1172,8 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, or mobile home and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

SB40-SSA1, s. 2480c Section 2480c. 77.81 (5) of the statutes is created to read: