AB75-ASA1, s. 1794 18Section 1794. 71.775 (4) (h) of the statutes is created to read:
AB75-ASA1,977,919 71.775 (4) (h) If 22.5 percent for the first installment, 45 percent for the 2nd
20installment, 67.5 percent for the 3rd installment, and 90 percent for the 4th
21installment of the tax due under sub. (2) for the taxable year; computed by
22annualizing, under methods prescribed by the department, the pass-through
23entity's income for the months in the taxable year ending before the installment's due
24date; is less than the installment required under par. (g), the pass-through entity
25may pay the amount under this paragraph, rather than the amount under par. (g).

1For purposes of computing annualized income under this paragraph, the
2apportionment percentage computed under s. 71.25 (6), (10), and (12) from the return
3under par. (a) filed for the previous taxable year may be used if that return was filed
4with the department on or before the due date of the installment for which the income
5is being annualized and if the apportionment percentage on that previous year's
6return was greater than zero. Any pass-through entity that pays an amount
7calculated under this paragraph shall increase the next installment computed under
8par. (g) by an amount equal to the difference between the amount paid under this
9paragraph and the amount that would have been paid under par. (g).
AB75-ASA1, s. 1795 10Section 1795. 71.775 (4) (L) of the statutes is created to read:
AB75-ASA1,977,2111 71.775 (4) (L) The department shall deem timely paid the estimated payments
12of the withholding tax imposed under sub. (2) that become due during the period
13beginning on January 1, 2009, and ending on the effective date of this paragraph ....
14[LRB inserts date], provided that such estimated tax payments are paid by the next
15installment due date that follows in sequence following the effective date of this
16paragraph .... [LRB inserts date]. However, if the next installment due date following
17the effective date of this paragraph .... [LRB inserts date], is less than 45 days after
18the effective date of this paragraph .... [LRB inserts date], such estimated payments,
19in addition to the payment due less than 45 days after the effective date of this
20paragraph .... [LRB inserts date], shall be deemed timely paid if paid by the next
21subsequent installment due date.
AB75-ASA1, s. 1796 22Section 1796. 71.80 (9m) of the statutes is created to read:
AB75-ASA1,978,523 71.80 (9m) Failure to produce records. A person who fails to produce records
24or documents, as provided under ss. 71.74 (2) and 73.03 (9), that support amounts
25or other information required to be shown on any return required under this chapter

1may be subject to any of the following penalties, as determined by the department,
2except that the department may not impose a penalty under this subsection if the
3person shows that under all facts and circumstances the person's response, or failure
4to respond, to the department's request was reasonable or justified by factors beyond
5the person's control:
AB75-ASA1,978,76 (a) The disallowance of deductions, credits, exemptions, or income inclusions
7to which the requested records relate.
AB75-ASA1,978,118 (b) In addition to any penalty imposed under sub. (4), a penalty for each
9violation of this subsection that is equal to the greater of $500 or 25 percent of the
10amount of the additional tax on any adjustment made by the department that results
11from the person's failure to produce the records.
AB75-ASA1,978,1412 (c) The department shall promulgate rules to administer this subsection and
13the rules shall include a standard response time, a standard for noncompliance, and
14penalty waiver provisions.
AB75-ASA1, s. 1797 15Section 1797. 71.80 (20) of the statutes is repealed and recreated to read:
AB75-ASA1,978,1916 71.80 (20) Electronic filing. If a person is required to file 50 or more wage
17statements or 50 or more of any one type of information return with the department,
18the person shall file the statements or the returns electronically, by means prescribed
19by the department.
AB75-ASA1, s. 1798 20Section 1798. 71.80 (24) of the statutes is created to read:
AB75-ASA1,979,1021 71.80 (24) Throwback transition. For persons subject to tax under this
22chapter whose sales factor includes sales under s. 71.04 (7) (a) or 71.25 (9) (a), (df)
233., or (dh) 4., the department shall deem timely paid the estimated tax payments
24attributable to the difference between the person's tax liability for the taxable year
25and the person's tax liability for the taxable year computed under ch. 71, 2007 stats.,

1for installments that become due during the period beginning on January 1, 2009,
2and ending on the effective date of this subsection .... [LRB inserts date], provided
3that such estimated tax payments are paid by the next installment due date that
4follows in sequence following the effective date of this subsection .... [LRB inserts
5date]. However, if the next installment due date that follows in sequence following
6the effective date of this subsection .... [LRB inserts date], is less than 45 days after
7the effective date of this subsection .... [LRB inserts date], such estimated tax
8payments, in addition to the payment due less than 45 days after the effective date
9of this subsection .... [LRB inserts date], shall be deemed timely paid if paid by the
10next subsequent installment due date.
AB75-ASA1, s. 1801 11Section 1801. 71.83 (1) (a) 10. of the statutes is created to read:
AB75-ASA1,979,1712 71.83 (1) (a) 10. `Failure to provide schedules.' If a person who is required to
13provide a schedule under s. 71.13 (1m), 71.20 (1m), or 71.36 (4) fails to provide the
14schedule by the due date, including any extension, or provides an incorrect or
15incomplete schedule, the person is subject to a $50 penalty for each violation, except
16that the department shall waive the penalty if the person shows the department that
17a violation resulted from a reasonable cause and not from willful neglect.
AB75-ASA1, s. 1802 18Section 1802. 71.83 (3) of the statutes is renumbered 71.83 (3) (a) and
19amended to read:
AB75-ASA1,980,1220 71.83 (3) (a) If any person required under this chapter to file an income or
21franchise tax return fails to file a return within the time prescribed by law, or as
22extended under s. 71.03 (7), 71.24 (7) or 71.44 (3), unless the return is filed under such
23an extension but the person fails to file a copy of the extension that is granted by or
24requested of the internal revenue service, the department shall add to the tax of the
25person $30 in the case of corporations and in the case of persons other than

1corporations $2 when the total normal income tax of the person is less than $10, $3
2when the tax is $10 or more but less than $20, $5 when the tax is $20 or more, except
3that $30 shall be added to the tax if the return is 60 or more days late
$50 to the
4person's tax if the return is filed under subch. I of this chapter or $150 to the person's
5tax if the return is filed under subch. IV or VII of this chapter
. If no tax is assessed
6against any such person the amount of this fee shall be collected as income or
7franchise taxes are collected. If any person who is required under s. 71.65 (3) to file
8a withholding report and deposit withheld taxes fails timely to do so; unless the
9person so required dies or the failure is due to a reasonable cause and not due to
10neglect; the department of revenue shall add $30 $50 to the amount due except that
11if the person is subject to taxation under subch. IV or VII of this chapter the
12department shall add $150 to the amount due
.
AB75-ASA1, s. 1803 13Section 1803. 71.83 (3) (b) of the statutes is created to read:
AB75-ASA1,980,1514 71.83 (3) (b) A partnership that fails to file a statement under s. 71.20 (1) by
15the due date, including any extension, is subject to a $50 fee.
AB75-ASA1, s. 1804 16Section 1804. 71.91 (8) of the statutes is created to read:
AB75-ASA1,980,1817 71.91 (8) Financial record matching program. (a) Definitions. In this
18subsection:
AB75-ASA1,980,2119 1. "Account" means a demand deposit account, checking account, negotiable
20withdrawal order account, savings account, time deposit account, or money market
21mutual fund account.
AB75-ASA1,980,2222 2. "Department" means the department of revenue.
AB75-ASA1,980,2323 3. "Financial institution" has the meaning given in s. 49.853 (1) (c).
AB75-ASA1,980,2424 4. "Ownership interest" has the meaning specified by the department by rule.
AB75-ASA1,981,5
15. "Person" includes any individual, firm, partnership, limited liability
2company, joint venture, joint stock company, association, public or private
3corporation, estate, trust, receiver, personal representative, and other fiduciary, and
4the owner of a single-owner entity that is disregarded as a separate entity under this
5chapter.
AB75-ASA1,981,156 (b) Matching program agreements. The department shall promulgate rules
7specifying procedures under which the department shall enter into agreements with
8financial institutions doing business in this state to operate the financial record
9matching program under this subsection. The information required under par. (c)
10shall be provided by electronic data exchange in the manner specified by the
11department by rule or by agreement between the department and the financial
12institution. If the financial institution requests reimbursement, the department
13shall reimburse a financial institution for costs associated with participating in the
14financial record matching program under this subsection in an amount not to exceed
15$125 for each calendar quarter that the institution participates in the program.
AB75-ASA1,982,216 (c) Financial institution matching. The department shall provide to the
17financial institution, with which it has an agreement under par. (b) at least quarterly,
18the names and social security numbers or federal employer identification numbers
19of delinquent debtors. The financial institution shall match this information against
20all accounts maintained at the financial institution. The financial institution shall
21notify the department of the name, social security or federal employer identification
22number, address, account number, account type, and account balance of any person
23with ownership interest in any account that matches any name or number provided
24by the department. The notice shall be provided in a manner specified by the

1department by rule or by agreement between the department and the financial
2institution.
AB75-ASA1,982,103 (e) Confidentiality. A financial institution participating in the financial
4institution matching program under this subsection and the employees, agents,
5officers, and directors of the financial institution, may use any information provided
6by the department only for the purpose of administering this subsection and shall
7be subject to the confidentiality provisions of ss. 71.78 (1) and 77.61 (5) (a). Any
8person violating this paragraph may be fined not less than $25 nor more than $500,
9or imprisoned in the county jail for not less than 10 days nor more than one year or
10both.
AB75-ASA1,982,1411 (f) Financial institution liability. A financial institution that provides
12information under par. (c) is not liable to any person for disclosing information to the
13department under this subsection or for any other action that the financial
14institution takes in good faith to comply with this subsection.
AB75-ASA1,982,2215 (g) Penalty. A financial institution that fails to provide any information
16required under par. (c) within 120 days from either the date that the information is
17due or from the date that the department requests the information may be subject
18to a $100 penalty for each occurrence of the financial institution's failure to provide
19account information about an account holder. The department may commence civil
20proceedings to enforce this subsection if a financial institution fails to provide any
21information required under par. (c) after 120 days from either the date that the
22information is due or from the date that the department requests the information.
AB75-ASA1, s. 1805 23Section 1805. 71.93 (1) (a) 8. of the statutes is created to read:
AB75-ASA1,983,324 71.93 (1) (a) 8. Any amount owed to a state agency and collected pursuant to
25a written agreement between the department of revenue and the state agency as

1provided under sub. (8) (b), if the debt has been reduced to a judgment or if the state
2agency or the department has provided the debtor reasonable notice and an
3opportunity to be heard with regard to the amount owed.
AB75-ASA1, s. 1806 4Section 1806. 71.93 (3) (a) of the statutes is amended to read:
AB75-ASA1,983,185 71.93 (3) (a) In administering this section the department shall first check with
6the state agency certifying the debt to determine whether the debt has been collected
7by other means. If the debt remains uncollected the
The department of revenue shall
8setoff any debt or other amount owed to the department, regardless of the origin of
9the debt or of the amount, its nature or its date. If after the setoff there remains a
10refund in excess of $10, the department shall set off the remaining refund against
11certified debts of other state agencies. If more than one certified debt exists for any
12debtor, the refund shall be first set off against the earliest debt certified, except that
13no child support or spousal support obligation submitted by an agency of another
14state may be set off until all debts owed to and certified by state agencies of this state
15have been set off. When all debts have been satisfied, any remaining refund shall
16be refunded to the debtor by the department. Any legal action contesting a setoff
17under this paragraph shall be brought against the state agency that certified the
18debt under sub. (2).
AB75-ASA1, s. 1807 19Section 1807. 71.93 (8) of the statutes is renumbered 71.93 (8) (a).
AB75-ASA1, s. 1808 20Section 1808. 71.93 (8) (b) of the statutes is created to read:
AB75-ASA1,984,921 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the
22department of revenue shall enter into a written agreement to have the department
23collect any amount owed to the state agency that is more than 90 days past due,
24unless negotiations between the agency and debtor are actively ongoing, the debt is
25the subject of legal action or administrative proceedings, or the agency determines

1that the debtor is adhering to an acceptable payment arrangement. At least 30 days
2before the department pursues the collection of any debt referred by a state agency,
3either the department or the agency shall provide the debtor with a written notice
4that the debt will be referred to the department for collection. The department may
5collect amounts owed, pursuant to the written agreement, from the debtor in
6addition to offsetting the amounts as provided under sub. (3). The department shall
7charge each debtor whose debt is subject to collection under this paragraph an
8amount for administrative expenses and that amount shall be credited to the
9appropriation under s. 20.566 (1) (h).
AB75-ASA1,984,1210 2. The department may enter into agreements described under subd. 1. with
11the courts, the legislature, authorities, as defined in s. 16.41 (4), and local units of
12government.
AB75-ASA1,984,1413 3. Agreements required under subd. 1. shall be completed no later than July
141, 2010, except that an agreement may allow a delay or phase-in of referrals.
AB75-ASA1,984,1715 4. The secretary of revenue may waive the referral of certain types of debt. The
16department's determination that a debt is not collectable does not prevent the
17referring agency from taking additional collection actions.
AB75-ASA1,984,2218 5. The department may collect debts and assess interest on delinquent
19amounts under this paragraph in the same manner that it collects taxes and assesses
20interest under ss. 71.82 (2), 71.91, 71.92, and 73.03 (20). The department's use of tax
21returns and related information to collect debts under this paragraph is not a
22violation of s. 71.78, 72.06, 77.61 (5), 78.80 (3), or 139.38 (6).
AB75-ASA1,985,223 6. If the debtor owes debt to the department and to other entities, payments
24shall first apply to debts owed to the department, then to the state agencies, the
25courts, the legislature, and authorities, as defined in s. 16.41 (4), in the order in which

1the debts were referred to the department, and then to local units of government in
2the order in which the debts were referred to the department.
AB75-ASA1, s. 1811 3Section 1811. 73.03 (52) of the statutes is renumbered 73.03 (52) (a).
AB75-ASA1, s. 1812 4Section 1812. 73.03 (52) (b) of the statutes is created to read:
AB75-ASA1,985,155 73.03 (52) (b) To enter into agreements with the federal department of the
6treasury that provide for offsetting state payments against federal nontax
7obligations; and to charge a fee up to $25 per transaction for such offsets; and
8offsetting federal payments, as authorized by federal law, against state tax and
9nontax obligations, and collecting the offset cost from the debtor, if the agreements
10provide that setoffs under par. (a) and ss. 71.93 and 71.935 occur before the setoffs
11under this paragraph. The agreement shall provide that the federal department of
12the treasury may deduct a fee from each administrative offset and state payment
13offset. For purposes of this paragraph "administrative offset" is any offset of federal
14payments to collect state debts and "state payment offset" is any offset of state
15payments to collect federal nontax debts.
AB75-ASA1, s. 1814 16Section 1814. 73.03 (64) of the statutes is created to read:
AB75-ASA1,986,217 73.03 (64) To post on the Internet a list of every person who has had a seller's
18permit revoked under s. 77.52 (11). The Internet site shall list the real name,
19business name, address, revocation date, type of tax due, and amount due, including
20interests, penalties, fees, and costs, for each person who has had a seller's permit
21revoked under s. 77.52 (11). The department shall update the Internet site
22periodically to add revoked permits and to remove permits that are no longer revoked
23or for which the permit holder has made sufficient arrangements with the
24department so that the permit holder may be issued a monthly seller's permit. The

1department shall update the Internet site quarterly to remove revoked permits for
2entities that have been out of business for at least one year.
AB75-ASA1, s. 1815 3Section 1815. 73.03 (65) of the statutes is created to read:
AB75-ASA1,986,74 73.03 (65) (a) To enter into agreements with federally recognized American
5Indian tribes or bands in this state to collect, remit, and provide refunds of the
6following taxes for activities that occur on tribal lands or are undertaken by tribal
7members outside of tribal lands:
AB75-ASA1,986,88 1. Income taxes imposed under subch. I of ch. 71.
AB75-ASA1,986,99 2. Withholding taxes imposed under subch. X of ch. 71.
AB75-ASA1,986,1010 3. Sales and use taxes under subch. III of ch. 77.
AB75-ASA1,986,1111 4. Motor vehicle fuel taxes imposed under subch. I of ch. 78.
AB75-ASA1,986,1212 5. Beverage taxes imposed under subch. I of ch. 139.
AB75-ASA1,986,1613 (b) For purposes of this subsection, all tax and financial information disclosed
14during negotiations, or exchanged pursuant to a final agreement, between the
15department and a federally recognized American Indian tribe or band in this state
16is subject to the confidentiality provisions under ss. 71.78 and 77.61 (5).
AB75-ASA1,986,1917 (c) The department shall submit a copy of each agreement negotiated under
18this subsection to the joint committee on finance no later than 30 days after the
19agreement is signed by the department and the tribe or band.
AB75-ASA1, s. 1815b 20Section 1815b. 73.03 (66) of the statutes is created to read:
AB75-ASA1,986,2321 73.03 (66) To promulgate rules to ensure that the payments under s. 79.10 (4)
22made from the appropriation account under s. 20.835 (3) (qb) are used exclusively for
23school levy tax credits granted to state residents.
AB75-ASA1, s. 1815d 24Section 1815d. 73.03 (67) of the statutes is created to read:
AB75-ASA1,987,5
173.03 (67) To submit a request for a supplement under s. 16.515 for
2administering the debt collection program under s. 71.93 (8) (b) that includes a
3detailed plan for implementing the program, a listing of agencies and other entities
4that would participate in the program, an estimate of the amount of debt collections
5under the program, and the fees that the debtors would pay under the program.
AB75-ASA1, s. 1815g 6Section 1815g. 73.03 (68) of the statutes is created to read:
AB75-ASA1,987,157 73.03 (68) Beginning in 2010, to submit no later than June 30 of each year a
8report to the governor, the joint committee on finance, and the legislature, as
9provided under s. 13.172 (2), that describes the funding and position allocations for
10activities that are related to enhanced enforcement of state tax laws and that
11increase state tax revenues, including expenditures incurred for such activities,
12information regarding the type of activities, projects, and enforcement actions
13undertaken, the number of taxpayers affected, additional amounts assessed and
14collected, additional revenues generated, and an analysis of the cost-effectiveness
15of the activities.
AB75-ASA1, s. 1815m 16Section 1815m. 73.0305 of the statutes is amended to read:
AB75-ASA1,987,23 1773.0305 Revenue limits and intradistrict transfer aid calculations. The
18department of revenue shall annually determine and certify to the state
19superintendent of public instruction, no later than the 4th Monday in June, the
20allowable rate of increase under subch. VII of ch. 121. The allowable rate of increase
21is the percentage change, if not negative, in the consumer price index for all urban
22consumers, U.S. city average, between the preceding March 31 and the 2nd
23preceding March 31, as computed by the federal department of labor.
AB75-ASA1, s. 1818g 24Section 1818g. 76.10 (1) of the statutes is amended to read:
AB75-ASA1,988,22
176.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
2year, be entitled, on its own motion, to present evidence before the department
3relating to the state assessment made in the preceding year pursuant to s. 70.575.
4On request, in writing, for such hearing or presentation, the department shall fix a
5time therefor within 60 days after such application is filed, the same to be conducted
6in such manner as the department directs. Notice of such hearing shall be mailed
7to any company requesting a hearing and shall be published in the official state
8paper
on the department's Web site for a reasonable period of time. Within 30 days
9after the conclusion of such hearing the department shall enter an order either
10affirming the state assessment or ordering correction thereof as provided in sub. (2).
11A copy of such order shall be sent by certified mail to the company or companies
12requesting such hearing and to any interested party who has made an appearance
13in such proceeding. The department may, on its own motion, correct such state
14assessment. Any company having filed application for review of the state
15assessment pursuant to this section, or any other interested party participating in
16such hearing, if aggrieved by the order entered by the department, may bring an
17action in the circuit court for Dane County within 30 days after the entry of such
18order to have said order set aside and a redetermination made of the state
19assessment. In any such action or in any hearing before the department pursuant
20to this section, any interested party may appear and be heard. An interested party
21includes any division of government whose revenues would be affected by any
22adjustment of the state assessment.
AB75-ASA1, s. 1827 23Section 1827. 76.67 (2) of the statutes, as affected by 2009 Wisconsin Act 2,
24is amended to read:
AB75-ASA1,989,10
176.67 (2) If any domestic insurer is licensed to transact insurance business in
2another state, this state may not require similar insurers domiciled in that other
3state to pay taxes greater in the aggregate than the aggregate amount of taxes that
4a domestic insurer is required to pay to that other state for the same year less the
5credits under ss. 76.635, 76.636, 76.637, 76.638, and 76.655, except that the amount
6imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and
7601.93 and, if the insurer is subject to s. 76.60, 0.375% of its gross premiums, as
8calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under ss. 76.635,
976.636, 76.637, 76.638, and 76.655 against that total, and except that the amount
10imposed shall not be less than the amount due under s. 601.93.
AB75-ASA1, s. 1829 11Section 1829. Chapter 77 (title) of the statutes is amended to read:
AB75-ASA1,989,2412 CHAPTER 77
13 TAXATION OF FOREST CROPLANDS;
14 REAL ESTATE TRANSFER FEES;
15 SALES AND USE TAXES; COUNTY, transit authority,
16 AND SPECIAL DISTRICT SALES
17 AND USE TAXES; MANAGED FOREST
18 LAND; RECYCLING
19 SURCHARGE; LOCAL FOOD AND
20 BEVERAGE TAX; LOCAL RENTAL
21 CAR TAX; Premier resort area
22 taxes; state rental vehicle fee;
23 dry cleaning fees; regional
24 transit
krm authority fee;
AB75-ASA1,989,25 25oil company Profits tax
AB75-ASA1, s. 1830
1Section 1830. 77.25 (8n) of the statutes is created to read:
AB75-ASA1,990,32 77.25 (8n) Between an individual and his or her domestic partner under ch.
3770.
AB75-ASA1, s. 1830b 4Section 1830b. 77.51 (1a) (a) 5. of the statutes is created to read:
AB75-ASA1,990,55 77.51 (1a) (a) 5. Newspapers or other news or information products.
AB75-ASA1, s. 1830c 6Section 1830c. 77.51 (1a) (b) of the statutes, as created by 2009 Wisconsin Act
72
, is amended to read:
AB75-ASA1,990,118 77.51 (1a) (b) For purposes of this subchapter, the sale, license, lease, or rental
9of or the storage, use, or other consumption of a digital code is treated the same as
10the sale, license, lease, or rental of or the storage, use, or other consumption of any
11additional digital goods for which the digital code relates.
AB75-ASA1, s. 1830d 12Section 1830d. 77.51 (2) of the statutes, as affected by 2009 Wisconsin Act 2,
13is amended to read:
AB75-ASA1,991,714 77.51 (2) "Contractors" and "subcontractors" are the consumers of tangible
15personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) used
16by them in real property construction activities and the sales and use tax applies to
17the sale of tangible personal property or items, property, or goods under s. 77.52 (1)
18(b), (c), or (d) to them. A contractor engaged primarily in real property construction
19activities may use resale certificates only with respect to purchases of tangible
20personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which
21the contractor has sound reason to believe the contractor will sell to customers for
22whom the contractor will not perform real property construction activities involving
23the use of such tangible personal property or items, property, or goods under s. 77.52
24(1) (b), (c), or (d). In this subsection, "real property construction activities" means
25activities that occur at a site where tangible personal property or items, property, or

1goods under s. 77.52 (1) (b), (c), or (d) that are applied or adapted to the use or purpose
2to which real property is devoted are affixed to that real property, if the intent of the
3person who affixes that property is to make a permanent accession to the real
4property. In this subsection, "real property construction activities" does not include
5affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real
6property tangible personal property or items, property, or goods under s. 77.52 (1) (b),
7(c), or (d)
that remain remains tangible personal property after they are it is affixed.
AB75-ASA1, s. 1830e 8Section 1830e. 77.51 (3rm) (intro.) of the statutes, as created by 2009
9Wisconsin Act 2
, is amended to read:
AB75-ASA1,991,1310 77.51 (3rm) (intro.) "Finished artwork" means the final art used for actual
11reproduction by photomechanical or other processes or for display purposes, but does
12not include Web site or home page designs
. "Finished artwork" also includes all of
13the following items regardless of whether such items are reproduced:
AB75-ASA1, s. 1830f 14Section 1830f. 77.51 (7h) (a) (intro.) of the statutes, as affected by 2009
15Wisconsin Act .... (this act), is repealed and recreated to read:
AB75-ASA1,991,2316 77.51 (7h) (a) (intro.) "Manufacturing" means the production by machinery of
17a new article of tangible personal property or item or property under s. 77.52 (1) (b)
18or (c) with a different form, use, and name from existing materials, by a process
19popularly regarded as manufacturing, and that begins with conveying raw materials
20and supplies from plant inventory to the place where work is performed in the same
21plant and ends with conveying finished units of tangible personal property or item
22or property under s. 77.52 (1) (b) or (c) to the point of first storage in the same plant.
23"Manufacturing" includes:
AB75-ASA1, s. 1831 24Section 1831. 77.51 (7h) (a) 3. of the statutes is created to read:
AB75-ASA1,992,8
177.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing
2process to another in the same plant; testing or inspecting, throughout the
3manufacturing process, the new article of tangible personal property that is being
4manufactured; storing work in progress in the same plant where the manufacturing
5occurs; assembling finished units of tangible personal property; and packaging a new
6article of tangible personal property, if the manufacturer, or another person on the
7manufacturer's behalf, performs the packaging and if the packaging becomes part
8of the new article as it is customarily offered for sale by the manufacturer.
AB75-ASA1, s. 1831b 9Section 1831b. 77.51 (7h) (a) 3. of the statutes, as created by 2009 Wisconsin
10Act .... (this act), is repealed and recreated to read:
AB75-ASA1,992,2011 77.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing
12process to another in the same plant; testing or inspecting, throughout the
13manufacturing process, the new article of tangible personal property or item or
14property under s. 77.52 (1) (b) or (c) that is being manufactured; storing work in
15progress in the same plant where the manufacturing occurs; assembling finished
16units of tangible personal property or item or property under s. 77.52 (1) (b) or (c);
17and packaging a new article of tangible personal property or items or property under
18s. 77.52 (1) (b) or (c), if the manufacturer, or another person on the manufacturer's
19behalf, performs the packaging and if the packaging becomes part of the new article
20as it is customarily offered for sale by the manufacturer.
AB75-ASA1, s. 1832 21Section 1832. 77.51 (7h) (b) of the statutes is created to read:
Loading...
Loading...