LRB-1222LRB-1222/P2
JK:bjk:ph
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0292 - Exempt youth sports league and entry fees from taxable admissions
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill provides that, for sales and use tax purposes, taxable sales do not include the sale of tickets or admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger.
Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill.
For further information see the state and local 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. 77.52 (2) (a) 2. a. of the statutes is amended to read:
77.52 (2) (a) 2. a. Except as provided in subd. 2. b. and c., the sale of admissions to amusement, athletic, entertainment or recreational events or places except county fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies to players and the furnishing, for dues, fees or other considerations, the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic or recreational devices or facilities, including the sale or furnishing of use of recreational facilities on a periodic basis or other recreational rights, including but not limited to membership rights, vacation services and club memberships.
SECTION 2. 77.52 (2) (a) 2. c. of the statutes is created to read:
77.52 (2) (a) 2. c. Taxable sales do not include the sale of admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger.
(End)
LRB-1223LRB-1223/P2
JK:bjk:rs
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0293 - Economic nexus standard for Internet businesses
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under this bill, for sales and use tax purposes, a retailer engaged in business in this state includes any person who has an affiliate in this state, if the person is related to the affiliate for federal tax purposes and if the affiliate uses facilities or employees in this state to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in this state or for providing services to the related person's purchasers in this state, including accepting returns of purchases or resolving customer complaints.
For further information see the state and local 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. 77.51 (13g) (c) of the statutes is created to read:
77.51 (13g) (c) Any person who has an affiliate in this state, if the person is related to the affiliate and if the affiliate uses facilities or employees in this state to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in this state or for providing services to the related person's purchasers in this state, including accepting returns of purchases or resolving customer complaints. For purposes of this paragraph, 2 persons are related if any of the following apply:
1. One person, or each person, is a corporation and one person and any person related to that person in a manner that would require a stock attribution from the corporation to the person or from the person to the corporation under section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the corporation's outstanding stock value.
2. One person, or each person, is a partnership, estate, or trust and any partner or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries; own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital, stock, or value of the other person or both persons.
3. An individual stockholder and the members of the stockholder's family, as defined in section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of both persons' outstanding stock value.
(End)
LRB-1224LRB-1224/1
JK:jld:rs
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0296 - Expand treasury offset program to cover vendor debts
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under current law, DOR may enter into agreements with the Internal Revenue Service (IRS) to collect a taxpayer's federal tax obligation by subtracting the obligation amount from the taxpayer's state tax refund and submitting the amount to the IRS. DOR may also charge a fee of up to $25 per transaction for that collection. In addition, DOR may enter into agreements with the IRS to collect a taxpayer's state tax obligation by subtracting the obligation amount from the taxpayer's federal tax refund and submitting that amount to DOR.
Under this bill, DOR may enter into agreements with the IRS to collect a person's federal nontax debt by subtracting the amount from any state payment to that person, other than a tax refund. DOR may also charge a fee of up to $25 per transaction for that collection. In addition, DOR may enter into agreements with the IRS to collect a person's state tax or nontax debt by subtracting the amount from any federal payment to that person, as authorized by federal law.
For further information see the state and local 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. 73.03 (52) of the statutes is renumbered 73.03 (52) (a).
SECTION 2. 73.03 (52) (b) of the statutes is created to read:
73.03 (52) (b) To enter into agreements with the Internal Revenue Service that provide for offsetting state payments, except tax refunds, against federal nontax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal payments, as authorized by federal law, against state tax and nontax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under par. (a) and ss. 71.93 and 71.935 occur before the setoffs under this paragraph.
SECTION 9443. Effective dates; Revenue.
(1) OFFSET AGREEMENTS. The renumbering of section 73.03 (52) of the statutes and the creation of section 73.03 (52) (b) of the statutes take effect on the first day of the 14th month beginning after publication.
(End)
LRB-1226LRB-1226/6
JK:bjk&wlj:rs
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0298 - Financial institution data match
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill requires financial institutions to provide DOR with information about persons who hold accounts at the financial institutions so that DOR can determine if any of those accounts are held by persons who owe the state delinquent debts. Under current law, DOR may impose a levy on financial institutions to collect delinquent debts from the accounts of debtors.
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. 20.566 (1) (hc) of the statutes is created to read:
20.566 (1) (hc) Collections from the financial record matching program. From moneys received from the collection of delinquent Wisconsin taxes and other debts under s. 71.91, that are collected as a result of the program under s. 71.91 (8), the amounts in the schedule to pay the costs incurred by the department of revenue and financial institutions to match account holders at financial institutions to the department's delinquent account database, as provided under s. 71.91 (8). Notwithstanding s. 20.001 (3) (a), at the end of the fiscal year the unencumbered balance of this appropriation account lapses to the general fund.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 71.91 (8) of the statutes is created to read:
71.91 (8) FINANCIAL RECORD MATCHING PROGRAM. (a) Definitions. In this subsection:
1. "Account" means a demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account.
2. "Department" means the department of revenue.
3. "Financial institution" has the meaning given in s. 49.853 (1) (c).
4. "Ownership interest" has the meaning specified by the department by rule.
5. "Person" includes any individual, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, estate, trust, receiver, personal representative, and other fiduciary, and the owner of a single-owner entity that is disregarded as a separate entity under this chapter.
(b) Matching program agreements. The department shall promulgate rules specifying procedures under which the department shall enter into agreements with financial institutions doing business in this state to operate the financial record matching program under this subsection. The agreement shall require the financial institution to participate in the financial record matching program under this subsection by electing either the financial institution matching option under par. (c) or the state matching option under par. (d). The information required under pars. (c) and (d) shall be provided by electronic data exchange in the manner specified by the department by rule or by agreement between the department and the financial institution. If the financial institution requests reimbursement, the department shall reimburse a financial institution for costs associated with participating in the financial record matching program under this subsection in an amount not to exceed $125 for each calendar quarter that the institution participates in the program.
(c) Financial institution matching option. If a financial institution with which the department has an agreement under par. (b) elects to use the financial institution matching option, the department shall provide to the financial institution, at least quarterly, the names and social security numbers or federal employer identification numbers of delinquent debtors. The financial institution shall match this information against all accounts maintained at the financial institution. The financial institution shall notify the department of the name, social security or federal employer identification number, address, account number, account type, and account balance of any person with ownership interest in any account that matches any name or number provided by the department. The notice shall be provided in a manner specified by the department by rule or by agreement between the department and the financial institution.
(d) State matching option. If a financial institution with which the department has an agreement under par. (b) elects to use the state matching option, the financial institution shall provide to the department, at least quarterly, the name, social security or federal employer identification number, address, account number, account type, and account balance of all persons who have an ownership interest in all accounts maintained at the financial institution. The department shall match the information provided with its database of delinquent debtors. The department may not disclose or retain information received from the financial institution concerning account holders who are not delinquent debtors.
(e) Confidentiality. A financial institution participating in the financial institution matching option under par. (c) and the employees, agents, officers, and directors of the financial institution, may use any information provided by the department only for the purpose of administering this subsection and shall be subject to the confidentiality provisions of ss. 71.78 (1) and 77.61 (5) (a). Any person violating this paragraph may be fined not less than $25 nor more than $500, or imprisoned in the county jail for not less than 10 days nor more than one year or both.
(f) Financial institution liability. A financial institution that provides information under par. (c) or (d) is not liable to any person for disclosing information to the department under this subsection or for any other action that the financial institution takes in good faith to comply with this subsection.
(g) Penalty. A financial institution that fails to provide any information required under par. (c) or (d) within 120 days from either the date that the information is due or from the date that the department requests the information may be subject to a $100 penalty for each occurrence of the financial institution's failure to provide account information about an account holder. The department may commence civil proceedings to enforce this subsection if a financial institution fails to provide any information required under par. (c) or (d) after 120 days from either the date that the information is due or from the date that the department requests the information.
SECTION 9443. Effective dates; Revenue.
(1) FINANCIAL RECORD MATCHING PROGRAM. The treatment of sections 20.566 (1) (hc) and 71.91 (8) of the statutes takes effect on the first day of the 6th month beginning after publication.
(End)
LRB-1227LRB-1227/P1
JK:bjk:md
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0299 - Standard of review
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
