SECTION 300. 77.707 (2) of the statutes is amended to read:
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.
SECTION 301. 77.71 (1) of the statutes is amended to read:
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, 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.
SECTION 302. 77.71 (2) of the statutes is amended to read:
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).
SECTION 303. 77.71 (3) of the statutes is amended to read:
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.
SECTION 304. 77.71 (4) of the statutes is amended to read:
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.
SECTION 305. 77.72 (title) of the statutes is repealed.
SECTION 306. 77.72 (1) of the statutes is renumbered 77.72 and amended to read:
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.
SECTION 307. 77.72 (2) and (3) of the statutes are repealed.
SECTION 308. 77.73 (2) of the statutes is amended to read:
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, 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).
SECTION 309. 77.73 (3) of the statutes is created to read:
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.
SECTION 310. 77.75 of the statutes is amended to read:
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.
SECTION 311. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended to read:
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.
SECTION 312. 77.77 (1) (b) of the statutes is created to read:
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 is leased, rented, or licensed to the customer before or after that date.
SECTION 313. 77.77 (2) of the statutes is repealed.
SECTION 314. 77.785 (1) of the statutes is amended to read:
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, specified digital goods, and additional digital goods under s. 77.71 (4).
SECTION 315. 77.785 (2) of the statutes is amended to read:
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.
SECTION 316. 77.98 of the statutes is amended to read:
77.98 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not candy, as defined in s. 77.51 (1fm), prepared food, as defined in s. 77.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c), and (20r).
SECTION 317. 77.981 of the statutes is amended to read:
77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.
SECTION 318. 77.982 (2) of the statutes is amended to read:
77.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14) (a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (4), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the tax under this subchapter.
SECTION 319. 77.99 of the statutes is amended to read:
77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, 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). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%.
SECTION 320. 77.991 (2) of the statutes is amended to read:
77.991 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), 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 Section 77.73, as they apply it applies to the taxes under subch. V, apply 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.
SECTION 321. 77.994 (1) (intro.) of the statutes is amended to read:
77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:
SECTION 322. 77.9941 (4) of the statutes is amended to read:
77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter.
SECTION 323. 77.995 (2) of the statutes is repealed and recreated to read:
77.995 (2) There is imposed a fee at the rate of 5% of the sales price 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); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles 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) or (9a). There is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.
SECTION 324. 77.9951 (2) of the statutes is amended to read:
77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (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.
SECTION 325. 77.996 (6) of the statutes is amended to read:
77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and 5., (c) 1. to 4., and (d) means the sales price, as defined in s. 77.51 (15b), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.
SECTION 326. 77.9972 (2) of the statutes is amended to read:
77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j), and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14), and (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), 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 Section 77.73, as they apply it applies to the taxes under subch. V, apply 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.
SECTION 327. 86.195 (3) (b) 3. of the statutes is amended to read:
86.195 (3) (b) 3. Fifty percent of the gross receipts sales price, as defined in s. 77.51 (15b), of the business are from meal, food, the sale of food product and beverage sales and food ingredients, as defined in s. 77.51 (3t), that are taxable under s. 77.54 (20) (c) subch. III of ch. 77; and
SECTION 328. 218.0171 (2) (cq) of the statutes is amended to read:
218.0171 (2) (cq) Upon payment of a refund to a consumer under par. (b) 2. b., the manufacturer shall provide to the consumer a written statement that specifies the trade-in amount previously applied under s. 77.51 (4) (b) 3. or 3m. or (15) (b) 4. or 4m. (12m) (b) 5. or 6. or (15b) (b) 5. or 6. toward the sales price of the motor vehicle having the nonconformity and the date on which the manufacturer provided the refund.
SECTION 9441. Effective dates; Revenue.
(1) IMPLEMENTING THE STREAMLINED SALES AND USE TAX AGREEMENT. The repeal of sections 20.435 (3) (bm), 46.513, 77.51 (4), 77.51 (14) (d), 77.51 (14) (i), 77.51 (14) (k), 77.51 (14) (L), 77.51 (14r), 77.51 (15), 77.52 (2) (a) 5. b., 77.52 (3m), 77.52 (3n), 77.52 (6), 77.52 (14) (a) 2., 77.523 (title), 77.53 (4), 77.54 (14g), 77.54 (14s), 77.54 (20), 77.54 (20m), 77.54 (22), 77.54 (40), 77.61 (3), 77.65 (2) (c), 77.72 (title), 77.72 (2) and (3) and 77.77 (2) of the statutes, the renumbering of sections 77.51 (6m), 77.51 (14) (g), 77.524 (1) (a) and 77.54 (48) (b) of the statutes, the renumbering and amendment of sections 77.51 (1), 77.52 (1), 77.52 (2) (a) 5. a., 77.523, 77.524 (1) (b), 77.53 (9m), 77.53 (11), 77.54 (48) (a), 77.61 (2), 77.72 (1) and 77.77 (1) of the statutes, the consolidation, renumbering and amendment of sections 77.52 (14) (a) (intro.) and 1. and (b) of the statutes, the amendment of sections 66.0615 (1m) (f) 2., 70.111 (23), 71.07 (5e) (b), 71.07 (5e) (c) 1., 71.07 (5e) (c) 3., 71.28 (5e) (b), 71.28 (5e) (c) 1., 71.28 (5e) (c) 3., 71.47 (5e) (b), 71.47 (5e) (c) 1., 71.47 (5e) (c) 3., 73.03 (50) (d), 76.07 (4g) (b) 8., 77.51 (5), 77.51 (9) (a), 77.51 (9) (am), 77.51 (10), 77.51 (12) (a), 77.51 (12) (b), 77.51 (13) (a), 77.51 (13) (b), 77.51 (13) (c), 77.51 (13) (d), 77.51 (13) (e), 77.51 (13) (f), 77.51 (13) (k), 77.51 (13) (m), 77.51 (13) (n), 77.51 (13) (o), 77.51 (13g) (intro.), 77.51 (13r), 77.51 (14) (intro.), 77.51 (14) (a), 77.51 (14) (b), 77.51 (14) (c), 77.51 (14) (h), 77.51 (14) (j), 77.51 (14g) (a), 77.51 (14g) (b), 77.51 (14g) (bm), 77.51 (14g) (c), 77.51 (14g) (cm), 77.51 (14g) (d), 77.51 (14g) (e), 77.51 (14g) (em), 77.51 (14g) (f), 77.51 (14g) (g), 77.51 (14g) (h), 77.51 (17), 77.51 (18), 77.51 (20), 77.51 (21), 77.51 (21m), 77.51 (22) (a), 77.51 (22) (b), 77.52 (2) (intro.), 77.52 (2) (a) 5m., 77.52 (2) (a) 10., 77.52 (2m) (a), 77.52 (2m) (b), 77.52 (4), 77.52 (7), 77.52 (12), 77.52 (13), 77.52 (15), 77.52 (16), 77.52 (19), 77.525, 77.53 (1), 77.53 (2), 77.53 (3), 77.53 (9), 77.53 (10), 77.53 (12), 77.53 (14), 77.53 (15), 77.53 (16), 77.53 (17), 77.53 (17m), 77.53 (17r) (a), 77.53 (18), 77.54 (1), 77.54 (2), 77.54 (2m), 77.54 (3) (a), 77.54 (3m) (intro.), 77.54 (4), 77.54 (5) (intro.), 77.54 (6) (intro.), 77.54 (7m), 77.54 (8), 77.54 (9), 77.54 (9a) (intro.), 77.54 (10), 77.54 (11), 77.54 (12), 77.54 (13), 77.54 (14) (intro.), 77.54 (14) (a), 77.54 (14) (b), 77.54 (14) (f) (intro.), 77.54 (15), 77.54 (16), 77.54 (17), 77.54 (18), 77.54 (21), 77.54 (23m), (by SECTION 226) 77.54 (25), 77.54 (26), 77.54 (26m), 77.54 (27), 77.54 (28), 77.54 (29), 77.54 (30) (a) (intro.), 77.54 (30) (c), 77.54 (31), 77.54 (32), 77.54 (33), 77.54 (35), 77.54 (36), 77.54 (37), 77.54 (38), 77.54 (39), 77.54 (41), 77.54 (42), 77.54 (43), 77.54 (44), 77.54 (45), 77.54 (46), 77.54 (46m), 77.54 (47) (intro.), 77.54 (47) (b) 1. and 2., 77.54 (49), 77.55 (1) (intro.), 77.55 (2), 77.55 (2m), 77.55 (3), 77.56 (1), 77.57, 77.58 (3) (a), 77.58 (3) (b), 77.58 (6), 77.59 (5m), 77.59 (9), 77.61 (1) (b), 77.61 (1) (c), 77.61 (4) (a), 77.61 (4) (c), 77.61 (11), (by SECTION 287)77.65 (2) (e), 77.65 (2) (f), 77.66, 77.70, 77.705, 77.706, 77.707 (1), 77.707 (2), 77.71 (1), 77.71 (2), 77.71 (3), 77.71 (4), 77.73 (2), 77.75, 77.785 (1), 77.785 (2), 77.98, 77.981, 77.982 (2), 77.99, 77.991 (2), 77.994 (1) (intro.), 77.9941 (4), 77.9951 (2), 77.996 (6), 77.9972 (2), 86.195 (3) (b) 3. and 218.0171 (2) (cq) of the statutes, the repeal and recreation of sections 77.51 (7), 77.51 (17m), 77.63 and 77.995 (2) of the statutes, and the creation of sections 20.566 (1) (ho), 73.03 (28e), 73.03 (50b), 73.03 (61), 77.51 (1a), 77.51 (1b), 77.51 (1ba), 77.51 (1bd), 77.51 (1f), 77.51 (1fm), 77.51 (1n), 77.51 (1p), 77.51 (1r), 77.51 (2k), 77.51 (2m), 77.51 (3c), 77.51 (3n), 77.51 (3p), 77.51 (3pa), 77.51 (3pb), 77.51 (3pc), 77.51 (3pd), 77.51 (3pe), 77.51 (3pf), 77.51 (3pj), 77.51 (3pm), 77.51 (3pn), 77.51 (3po), 77.51 (3pq), 77.51 (3rm), 77.51 (3t), 77.51 (5d), 77.51 (5n), 77.51 (5r), 77.51 (7g), 77.51 (7k), 77.51 (7m), 77.51 (8m), 77.51 (9p), 77.51 (9s), 77.51 (10d), 77.51 (10f), 77.51 (10m), 77.51 (10n), 77.51 (10r), 77.51 (10s), 77.51 (11d), 77.51 (11m), 77.51 (12m), 77.51 (12p), 77.51 (13g) (c), 77.51 (13rm), 77.51 (13rn), 77.51 (15a), 77.51 (15b), 77.51 (17w), 77.51 (17x), 77.51 (21n), 77.51 (21p), 77.51 (21q), 77.51 (22) (bm), 77.51 (24), 77.51 (25), 77.51 (26), 77.52 (1) (b), 77.52 (1) (c), 77.52 (1) (d), 77.52 (2) (a) 5. bm., 77.52 (2) (a) 5. c., 77.52 (2) (a) 13m., 77.52 (7b), 77.52 (14) (am), 77.52 (20), 77.52 (21), 77.52 (22), 77.52 (23), 77.522, 77.524 (1) (ag), 77.53 (9m) (b), 77.53 (9m) (c), 77.53 (11) (b), 77.54 (20n), 77.54 (20p), 77.54 (20r), 77.54 (22b), 77.54 (22c), 77.54 (50), 77.54 (51), 77.54 (52), 77.58 (6m), 77.58 (9a), 77.585, 77.59 (2m), 77.59 (9n), 77.59 (9p) (b), 77.59 (9r), 77.60 (13), 77.61 (2) (b), 77.61 (3m), 77.61 (5m), 77.61 (16), 77.65 (4) (fm), 77.67, 77.73 (3) and 77.77 (1) (b) of the statutes take effect on January 1, 2008.
(End)
LRB-0729LRB-0729/1
JK:jld:nwn
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0172 - Renumbering of tax incremental financing appropriation
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill renumbers the appropriation to DOR for the costs of administering the Tax Incremental Financing Program so that the appropriation is listed in the statutes with other appropriations related to state and local finance rather than with appropriations related to collecting taxes.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 20.566 (1) (go) of the statutes is renumbered 20.566 (2) (hm).
(End)
LRB-0738LRB-0738/1
BAB:wlj:pg
2007 - 2008 LEGISLATURE
DOA:......Easton, BB0157 - Statute of limitations on tax refunds under the lemon law
For 2007-09 Budget -- Not Ready For Introduction
2007 BILL
AN ACT ...; relating to: statute of limitations on tax refund requests under motor vehicle repair, replacement and refund warranty law.
Analysis by the Legislative Reference Bureau
transportation
Motor vehicle dealers
The law governing repair, replacement, and refund under a motor vehicle warranty is known as the "lemon law." Under current law, motor vehicle manufacturers who are required by the lemon law to refund vehicle sales tax to vehicle lessors or purchasers who have returned their vehicles may request a refund of that tax from DOR, and there is no time limit to request a refund. Vehicle lessors or purchasers who have received a refund from a vehicle manufacturer under the lemon law but have not received a sales tax refund may request a refund of that tax from DOR, and there is no time limit to request a refund.
This bill imposes a four-year statute of limitations for vehicle manufacturers to request a refund of sales tax on vehicles returned to them. This bill also imposes a four-year statute of limitations for vehicle lessors or purchasers to request a sales tax refund from DOR when they have obtained from the manufacturer a refund of the purchase price but not the sales tax paid on the vehicle. This bill establishes that vehicle manufacturers, lessors, and purchasers will receive 9 percent interest on the sales tax refunded to them.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 218.0171 (2) (e) of the statutes is amended to read:
218.0171 (2) (e) The department of revenue shall refund to the manufacturer any sales tax which the manufacturer refunded to the consumer under par. (b) if the manufacturer provides to the department of revenue a written request for a refund within 4 years of the date the manufacturer issued the refund to the consumer along with evidence that the sales tax was paid when the motor vehicle was purchased and that the manufacturer refunded the sales tax to the consumer. The department may not refund any sales tax under this paragraph if it has made a refund in connection with the same motor vehicle under par. (f). Taxes refunded to the manufacturer under this paragraph shall bear interest at 9 percent per year from the date the manufacturer refunded the tax to the consumer to the date on which the refund is certified on the refund rolls.
SECTION 2. 218.0171 (2) (f) (intro.) of the statutes is amended to read:
218.0171 (2) (f) (intro.) The department of revenue shall refund to a consumer described under sub. (1) (b) 1., 2. or 3. all or part of the sales tax paid by the consumer on the purchase of a new motor vehicle, based on the amount of the refund of the purchase price of the motor vehicle actually received by the consumer, plus interest at 9 percent per year on the amount refunded by the manufacturer from the date of the manufacturer's refund of the purchase price of the vehicle to the date on which the refund is certified on the refund rolls, if all of the following apply:
SECTION 3. 218.0171 (2) (f) 3. of the statutes is amended to read:
218.0171 (2) (f) 3. The consumer provides the department of revenue with a written request for a refund of the sales tax within 4 years of the date the manufacturer issued the refund to the consumer, along with evidence that the consumer received a certain amount as a refund of the purchase price of the motor vehicle from the manufacturer, that the sales tax was paid when the motor vehicle was bought new, and that the manufacturer did not refund the sales tax to the consumer.
SECTION 9348. Initial applicability; Transportation.