OC7 SB1: Bill Text

SB1,1021,25 74.09 (3) (b) 7. The amount obtained by subtracting the amount amounts under subd. subds. 6. and 6m. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.

SB1, s. 2161 Section 2161. 76.07 (4g) (b) 8. of the statutes is amended to read:

SB1,1022,8 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service revenue allocated to this state on the basis of routes for which the company is authorized to receive subsidy payments, mutual aid allocated to this state on the basis of the ratio of transport revenues allocated to this state to transport revenues everywhere in the previous year, in-flight sales allocated to this state as they are allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from sales made in this state.

SB1, s. 2161g Section 2161g. 76.29 (1) (f) of the statutes is amended to read:

SB1,1022,11 76.29 (1) (f) "Tax period" means each calendar year or portion of a calender year from January 1, 2004, to December 31, 2009.

SB1, s. 2161h Section 2161h. 76.29 (2) of the statutes is amended to read:

SB1,1022,23 76.29 (2) Imposition. There is imposed on every light, heat, and power company and electric cooperative that owns an electric utility plant, an annual license fee to be assessed by the department on or before May 1, 2005, and every May 1 thereafter, ending with the assessment on May 1, 2010, measured by the gross revenues of the preceding tax period in an amount equal to the apportionment factor multiplied by gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross revenues earned by a light, heat, and power company after December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an electric cooperative after December 31, 2009, are subject to the license fee imposed under s. 76.48 (1r).

SB1, s. 2161n Section 2161n. 76.635 (1) (a) of the statutes is amended to read:

SB1,1023,2 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30 (2) 560.29 (1) (a).

SB1, s. 2161o Section 2161o. 76.635 (1) (b) of the statutes is amended to read:

SB1,1023,5 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30 (4) 560.29 (1) (b).

SB1, s. 2161p Section 2161p. 76.635 (1) (c) of the statutes is amended to read:

SB1,1023,8 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29 (1) (d).

SB1, s. 2161q Section 2161q. 76.635 (1) (d) of the statutes is amended to read:

SB1,1023,11 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29 (1) (e).

SB1, s. 2161r Section 2161r. 76.635 (1) (e) of the statutes is amended to read:

SB1,1023,14 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11) 560.29 (1) (g).

SB1, s. 2161s Section 2161s. 76.635 (4) (a) of the statutes is amended to read:

SB1,1023,22 76.635 (4) (a) If a certified capital company is decertified, or an investment pool is disqualified, under s. 560.37, 2005 stats., before the certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with respect to the investment pool, any insurer that has received a credit under this section with respect to that investment pool shall repay that credit to the commissioner of insurance, for deposit in the general fund, and may not claim more credit in respect to that investment pool.

SB1, s. 2161t Section 2161t. 76.635 (4) (b) of the statutes is amended to read:

SB1,1024,8 76.635 (4) (b) If a certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with respect to an investment pool but the certified capital company is decertified, or an investment pool is disqualified, under s. 560.37, 2005 stats., before the certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 2., 2005 stats., for that investment pool, any insurer that has received a credit under this section with respect to that investment pool shall repay all credits that were claimed for taxable years after the taxable year that includes the 3rd anniversary of the investment date of the investment pool and may claim no more credits for taxable years after the taxable year that includes the 3rd anniversary of the investment date of the investment pool.

SB1, s. 2162 Section 2162. 76.636 (1) (e) of the statutes is amended to read:

SB1,1024,22 76.636 (1) (e) "Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work, real pay project position under s. 49.147 (3m), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

SB1, s. 2163 Section 2163. 76.636 (2) (b) of the statutes is amended to read:

SB1,1025,3 76.636 (2) (b) The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB1, s. 2164 Section 2164. 76.636 (2) (c) of the statutes is amended to read:

SB1,1025,9 76.636 (2) (c) The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB1, s. 2165 Section 2165. 76.636 (2) (d) of the statutes is amended to read:

SB1,1025,17 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 560.797 and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB1, s. 2166 Section 2166. 76.636 (2) (e) of the statutes is amended to read:

SB1,1025,24 76.636 (2) (e) The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB1, s. 2170 Section 2170. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended to read:

SB1,1026,8 77.51 (1fd) "Business" includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect, and includes also the furnishing and distributing of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SB1, s. 2172 Section 2172. 77.51 (1b) of the statutes is created to read:

SB1,1026,11 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human consumption and that contains 0.5 percent or more of alcohol by volume.

SB1, s. 2173 Section 2173. 77.51 (1ba) of the statutes is created to read:

SB1,1026,16 77.51 (1ba) "Ancillary services" means services that are associated with or incidental to providing telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services.

SB1, s. 2176 Section 2176. 77.51 (1f) of the statutes is created to read:

SB1,1026,21 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products, not including real property and services to real property, if the products are distinct and identifiable products and sold for one nonitemized price. "Bundled transaction" does not include any of the following:

SB1,1026,23 (a) The sale of any products for which the sales price varies or is negotiable based on the purchaser's selection of the products included in the transaction.

SB1,1027,3 (b) 1. The retail sale of tangible personal property and a service, if the tangible personal property is essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB1,1027,7 3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c), if such property or items are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB1,1027,10 (c) The retail sale of services, if one of the services is essential to the use or receipt of another service, and provided exclusively in connection with the other service, and if the true object of the transaction is the other service.

SB1,1027,16 (d) A transaction that includes taxable and nontaxable products, if the seller's purchase price or the sales price of the taxable products is no greater than 10 percent of the seller's total purchase price or sales price of all the bundled products, as determined by the seller using either the seller's purchase price or sales price, but not a combination of both, or, in the case of a service contract, the full term of the service contract.

SB1,1028,2 (e) The retail sale of taxable tangible personal property or items or property under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter, if the transaction includes food and food ingredients, drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies and if the seller's purchase price or the sales price of the taxable tangible personal property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent of the seller's total purchase price or sales price of all the tangible personal property or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be a bundled transaction, as determined by the seller using either the seller's purchase price or the sales price, but not a combination of both.

SB1, s. 2177 Section 2177. 77.51 (1fm) of the statutes is created to read:

SB1,1028,7 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" does not include a preparation that contains flour or that requires refrigeration.

SB1, s. 2178 Section 2178. 77.51 (1j) of the statutes is created to read:

SB1,1028,11 77.51 (1j) "Catalog" means a printed and bound, stitched, sewed, or stapled book containing a list and description of property or services for sale, regardless of whether a price is specified.

SB1, s. 2179 Section 2179. 77.51 (1n) of the statutes is created to read:

SB1,1028,15 77.51 (1n) "Computer" means an electronic device that accepts information in digital or similar form and that manipulates such information to achieve a result based on a sequence of instructions.

SB1, s. 2180 Section 2180. 77.51 (1p) of the statutes is created to read:

SB1,1028,18 77.51 (1p) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.

SB1, s. 2181 Section 2181. 77.51 (1r) of the statutes is created to read:

SB1,1028,23 77.51 (1r) "Conference bridging service" means an ancillary service that links 2 or more participants of an audio or video conference call and may include providing a telephone number, but does not include the telecommunications services used to reach the conference bridge.

SB1, s. 2182 Section 2182. 77.51 (2k) of the statutes is created to read:

SB1,1029,2 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means other than by tangible storage media.

SB1, s. 2183 Section 2183. 77.51 (2m) of the statutes is created to read:

SB1,1029,8 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services to a location designated by the purchaser of the tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services, including charges for transportation, shipping, postage, handling, crating, and packing.

SB1, s. 2184 Section 2184. 77.51 (3c) of the statutes is created to read:

SB1,1029,12 77.51 (3c) "Detailed telecommunications billing service" means an ancillary service that separately indicates information pertaining to individual calls on a customer's billing statement.

SB1, s. 2185 Section 2185. 77.51 (3n) of the statutes is created to read:

SB1,1029,15 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is intended to supplement a person's diet, if all of the following apply:

SB1,1029,17 (a) The product contains any of the following ingredients or any combination of any of the following ingredients:

SB1,1029,18 1. A vitamin.

SB1,1029,19 2. A mineral.

SB1,1029,20 3. An herb or other botanical.

SB1,1029,21 4. An amino acid.

SB1,1029,23 5. A dietary substance that is intended for human consumption to supplement the diet by increasing total dietary intake.

SB1,1029,24 6. A concentrate, metabolite, constituent, or extract.

SB1,1030,4 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel, gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not represented as conventional food and is not represented for use as the sole item of a meal or diet.

SB1,1030,6 (c) The product is required to be labeled as a dietary supplement as required under 21 CFR 101.36.

SB1, s. 2190 Section 2190. 77.51 (3pd) of the statutes is created to read:

SB1,1030,18 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S. postal service or other delivery service to a mass audience or to addressees on a mailing list provided by or at the direction of the purchaser of the printed material, if the cost of the printed material or any tangible personal property or items or property under s. 77.52 (1) (b) or (c) included with the printed material is not billed directly to the recipients of the printed material. "Direct mail" includes any tangible personal property or items or property under s. 77.52 (1) (b) or (c) provided directly or indirectly by the purchaser of the printed material to the seller of the printed material for inclusion in any package containing the printed material, including billing invoices, return envelopes, and additional marketing materials. "Direct mail" does not include multiple items of printed material delivered to a single address.

SB1, s. 2191 Section 2191. 77.51 (3pe) of the statutes is created to read:

SB1,1030,21 77.51 (3pe) "Directory assistance" means an ancillary service that provides telephone numbers or addresses.

SB1, s. 2192 Section 2192. 77.51 (3pf) of the statutes is created to read:

SB1,1030,24 77.51 (3pf) "Distinct and identifiable product" does not include any of the following:

SB1,1031,3 (a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes; and other materials, including wrapping, labels, tags, and instruction guides; that accompany, and are incidental or immaterial to, the retail sale of any product.

SB1,1031,7 (b) A product that is provided free of charge to the consumer in conjunction with the purchase of another product, if the sales price of the other product does not vary depending on whether the product provided free of charge is included in the transaction.

SB1,1031,8 (c) Any items specified under sub. (12m) (a) or (15b) (a).

SB1, s. 2193 Section 2193. 77.51 (3pj) of the statutes is created to read:

SB1,1031,12 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies:

SB1,1031,15 (a) It is listed in the United States Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National Formulary, or any supplement to any of them.

SB1,1031,17 (b) It is intended for use in diagnosing, curing, mitigating, treating, or preventing a disease.

SB1,1031,18 (c) It is intended to affect a function or structure of the body.

SB1, s. 2194 Section 2194. 77.51 (3pm) of the statutes is created to read:

SB1,1031,25 77.51 (3pm) "Durable medical equipment" means equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

SB1, s. 2195 Section 2195. 77.51 (3pn) of the statutes is created to read: