139.795 Direct marketing. (1) (a) No person may sell tobacco products by direct marketing to consumers in this state as a direct marketer or solicit sales of tobacco products to consumers in this state by direct marketing unless the person has obtained a permit from the department to make such sales or solicitations. The person shall file an application for a permit under this subsection with the department, in the manner prescribed by the department.
(b) No person may be issued a permit under this subsection unless the person holds a valid distributor's permit under s. 139.79. Section 139.34 (1) (c) to (f), (4), and (9), as it applies to permits issued under s. 139.34, applies to permits issued under this subsection.
(c) No person may be issued a permit under this subsection unless the person certifies to the department, in the manner prescribed by the department, that the person shall register with credit card and debit card companies; that the invoices and all means of solicitation for all shipments of tobacco product sales from the person shall bear the person's name and address and the permit number of the permit ultimately issued under this subsection; and that the person shall provide the department any information the department considers necessary to administer this section.
(2) No person may sell tobacco products to consumers in this state by direct marketing unless the tax imposed under s. 139.76, and under s. 77.52 or 77.53, has been paid with regard to such products.
(3) No person may sell tobacco products to a consumer in this state by direct marketing unless the person does all of the following:
(a) Verifies the consumer's identity and address and that the consumer is at least 18 years of age by any of the following methods:
1. The person uses a database that includes information based on public records.
2. The person receives from the consumer, at the time of purchase, a copy of an identification card and verifies that the name specified on the identification card matches the name of the consumer and that the birth date on the identification card indicates that the consumer is at least 18 years of age.
3. The person uses a mechanism, other than a mechanism specified under subd. 1. or 2., that is approved by the department.
(b) Obtains from the consumer, at the time of purchase, a statement signed by the consumer that confirms all of the following:
1. The consumer's name, address, and birth date.
2. That the consumer understands that no person who is under 18 years of age may purchase or possess tobacco products or falsely represent his or her age for the purpose of receiving tobacco products, as provided under s. 254.92.
3. That the consumer understands that any person who, for the purpose of obtaining credit, goods, or services, intentionally uses, attempts to use, or possesses with intent to use, any personal identifying information or personal identification document of an individual, including a deceased individual, without the authorization or consent of the individual and by representing that he or she is the individual, that he or she is acting with the authorization or consent of the individual, or that the information or document belongs to him or her, is guilty of a Class H felony, as provided under s. 943.201.
(4) Any person who, without having a valid permit under sub. (1), sells or solicits sales of tobacco products to consumers in this state by direct marketing shall pay a penalty to the department of $5,000 or an amount that is equal to 50 percent of the tax due on the tobacco products the person sold, without having a valid permit under sub. (1), to consumers in this state by direct marketing, whichever is greater.
(5) All packages of tobacco products shipped to consumers in this state shall be clearly labelled "TOBACCO PRODUCTS" on the outside of such packages.
(6) (a) Any nonresident or foreign direct marketer that has not registered to do business in this state as a foreign corporation or business entity shall, as a condition precedent to obtaining a permit under s. 139.79 (1), appoint and continually engage the services of an agent in this state to act as agent for the service of process on whom all processes, and any action or proceeding against it concerning or arising out of the enforcement of this chapter, may be served in any manner authorized by law. That service shall constitute legal and valid service of process on the direct marketer. The direct marketer shall provide the name, address, phone number, and proof of the appointment and availability of the agent to the department.
(b) A direct marketer described under par. (a) shall provide notice to the department no later than 30 calendar days before termination of the authority of an agent under par. (a) and shall provide proof to the satisfaction of the department of the appointment of a new agent no later than 5 calendar days before the termination of an existing appointment. In the event an agent terminates an appointment, the direct marketer shall notify the department of that termination no later than 5 calendar days after the termination and shall include proof to the satisfaction of the department of the appointment of a new agent.
(c) The secretary of state is the agent in this state for the service of process of any direct marketer who has not appointed and engaged an agent as provided under par. (a), except that the secretary of state acting as the direct marketer's agent for the service of process does not satisfy the requirements imposed by par. (a).
SECTION 80. 139.81 (1) of the statutes is amended to read:
139.81 (1) No person may sell or take orders for tobacco products for resale or solicit sales of tobacco products in this state for any manufacturer or permittee unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit from the department. No manufacturer or permittee shall authorize any person to sell or take orders for tobacco products or solicit sales of tobacco products in this state unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a salesperson's permit. No person may authorize the sale of tobacco products or the solicitation of sales of tobacco products in this state unless the person has filed an application for and obtained a valid certificate under s. 73.03 (50) and a valid permit under s. 139.79. Each application for a salesperson's permit shall disclose the name and address of the employer or the person for whom the salesperson is selling or soliciting and shall remain effective only while the salesperson represents the named employer or person. If the salesperson is thereafter employed by another manufacturer or permittee person the salesperson shall obtain a new salesperson's permit. Each manufacturer and permittee The employer of any such salesperson shall notify the department within 10 days after the resignation or dismissal of any the salesperson holding a permit.
SECTION 81. 139.81 (2) of the statutes is amended to read:
139.81 (2) Section 139.34 (1) (b) (c) to (e) applies to the permits under this section.
SECTION 82. 139.86 of the statutes is amended to read:
139.86 Prosecutions by attorney general. Upon request by the secretary of revenue, the attorney general may represent this state or assist a district attorney in prosecuting any case arising under this subchapter. The attorney general may take any action necessary to enforce s. 139.795.
SECTION 83. 139.87 of the statutes is created to read:
139.87 Lists. The department shall compile and maintain a list of direct marketers who have complied with the requirements of s. 139.795. The department shall provide copies of the list to the attorney general and to each person who delivers tobacco products to consumers in this state that are sold by direct marketing under s. 139.795.
SECTION 9343. Initial applicability; Revenue.
(1) DIRECT MARKETING OF CIGARETTES AND TOBACCO PRODUCTS. The treatment of sections 77.61 (11), 100.20 (1n), 100.30 (2) (c) 1. b. and (L) (intro.) and 2., 134.65 (1), (1n), (1r), (1s), and (2) (a), 134.66 (2) (d) and (3m), 139.30 (4n), (7), and (8s), 139.32 (4), 139.321 (1) (intro.) and (a) 1., 139.34 (1) (a), (b), (c) (intro.), 1., 1m., 2., 3., 3m., 4., 4m., 5., 6., and 7., and (cm), (1s), (4), (6), and (8), 139.345 (1) (a), (b), and (d), (3) (intro.) and (a) (intro.) and 2., (7), (8), (9), (10), (11), and (12), 139.37 (1) (a), 139.40 (1) and (2), 139.44 (1m), (2), (3), (4), (5), (6), (6m), (7), and (13), 139.46, 139.75 (2), (3g), (3r), (4) (a), (c), and (cm), (4n), (5s), (7), and (8), 139.76 (3), 139.78 (1m), 139.79 (title), (1), and (2), 139.795, 139.81 (1) and (2), 139.86, and 139.87 of the statutes, the renumbering and amendment of section 134.65 (5) of the statutes, and the creation of section 134.65 (5) (b) of the statutes first apply to sales of cigarettes and tobacco products made on the effective date of this subsection.
(End)
LRB-1230LRB-1230/P6
JK:jld/bjk/wlj:md
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0302 - Expand tribal tax refund and sharing agreements
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 American Indian tribes or bands located in this state to refund, generally, the cigarette and tobacco product taxes imposed on sales of cigarettes and tobacco products sold on land that was designated a reservation or trust land on or before January 1, 1983. Under this bill, DOR may provide tax refunds for cigarettes and tobacco products sold on land designated a reservation or trust land on or before January 1, 1983, or on a later date determined by an agreement between DOR and the tribal council.
This bill also allows DOR to enter into agreements with American Indian tribes or bands located in this state to collect, remit, and provide refunds of income, withholding, sales and use, motor vehicle fuel, and beverage taxes related to activities occurring on tribal lands or undertaken by tribal members outside of tribal lands.
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. 73.03 (65) of the statutes is created to read:
73.03 (65) (a) To enter into agreements with federally recognized American Indian tribes or bands in this state to collect, remit, and provide refunds of the following taxes for activities that occur on tribal lands or are undertaken by tribal members outside of tribal lands:
1. Income taxes imposed under subch. I of ch. 71.
2. Withholding taxes imposed under subch. X of ch. 71.
3. Sales and use taxes under subch. III of ch. 77.
4. Motor vehicle fuel taxes imposed under subch. I of ch. 78.
5. Beverage taxes imposed under subch. I of ch. 139.
(b) For purposes of this subsection, all tax and financial information disclosed during negotiations, or exchanged pursuant to a final agreement, between the department and a federally recognized American Indian tribe or band in this state is subject to the confidentiality provisions under ss. 71.78 and 77.61 (5).
(c) The department shall submit a copy of each agreement negotiated under this subsection to the joint committee on finance no later than 30 days after the agreement is signed by the department and the tribe or band.
****NOTE: This is reconciled s. 73.03 (64). This SECTION has been affected by drafts with the following LRB numbers: -1230/P5 and -0360/P2.
SECTION 2. 77.53 (16m) of the statutes is created to read:
77.53 (16m) If the purchase, rental, or lease of tangible personal property or service subject to the tax imposed by this section occurred on tribal lands and was subject to a sales tax by a federally recognized American Indian tribe or band in this state, the amount of sales tax paid to the tribe or band shall be applied as a credit against and deducted from the tax, to the extent thereof, imposed by this section. In this subsection "sales tax" includes a use or excise tax imposed on the use of tangible personal property or taxable service by the tribe or band.
SECTION 3. 77.54 (9a) (ed) of the statutes is created to read:
77.54 (9a) (ed) Any federally recognized American Indian tribe or band in this state.
SECTION 4. 139.323 (3) of the statutes is amended to read:
139.323 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council.
SECTION 5. 139.803 (3) of the statutes is amended to read:
139.803 (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council.
SECTION 9443. Effective dates; Revenue.
(1) SALES TAX EXEMPTION FOR AMERICAN INDIAN TRIBES OR BANDS. The treatment of section 77.54 (9a) (ed) of the statutes takes effect on the first day of the 2nd month beginning after publication.
(End)
LRB-1232LRB-1232/2
RLR:cjs&nwn:md
2009 - 2010 LEGISLATURE
DOA:......Willing, BB0272 - MA administration appropriation
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
health and human services
Medical Assistance
This bill appropriates certain program revenues for administrative costs for MA.
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. 20.435 (4) (jw) of the statutes is amended to read:
20.435 (4) (jw) BadgerCare Plus administrative costs. Biennially, the amounts in the schedule All moneys received from payment of enrollment fees under the program under s. 49.45 (23), all moneys transferred from the appropriation account under par. (jz), and 10 percent of all moneys received from penalty assessments under s. 49.471 (9) (c), for administration of the program under s. 49.45 (23) and to provide a portion of the state share of administrative costs for the BadgerCare Plus Medical Assistance program under s. 49.471. Ten percent of all moneys received from penalty assessments under s. 49.471 (9) (c) shall be credited to this appropriation account.
****NOTE: This is reconciled s. 20.435 (4) (jw). This SECTION has been affected by drafts with the following LRB numbers: -0368/3 and -1232/1.
****NOTE: This SECTION involves a change in an appropriation that must be reflected in the revised schedule in s. 20.005, stats.
SECTION 2. 20.435 (4) (jz) of the statutes is amended to read:
20.435 (4) (jz) Medical Assistance and Badger Care cost sharing and employer penalty assessments. All moneys received in cost sharing from medical assistance recipients, including payments under s. 49.665 (5), all moneys received from penalty assessments under s. 49.665 (7) (b) 2., and 90 percent of all moneys received from penalty assessments under s. 49.471 (9) (c) to be used for the Badger Care health care program under s. 49.665 and for the Medical Assistance program under subch. IV of ch. 49, and to transfer any amount credited to this appropriation account in excess of $27,785,500 in a fiscal year to the appropriation account under par. (jw).
(End)
LRB-1237LRB-1237/3
MES:jld&wlj:jf
2009 - 2010 LEGISLATURE
DOA:......Lillethun, BB0279 - Index for inflation the household income limit of the homestead tax credit
For 2009-11 Budget -- Not Ready For Introduction
2009 BILL
AN ACT ...; relating to: indexing for inflation household income under the homestead tax credit.
Analysis by the Legislative Reference Bureau
Taxation
Income taxation
Under current law, for claims filed in 2001 and thereafter, the homestead tax credit threshold income is $8,000, the maximum property taxes, or rent constituting property taxes, that a claimant may use in calculating his or her credit are $1,450, and the maximum household income is $24,500. Under the current law formula, as a claimant's income exceeds $8,000, the credit is phased out until the credit equals zero when income exceeds $24,500. Also under the formula, if the household income is $8,000 or less, the credit is 80 percent of the property taxes accrued or rent constituting property taxes accrued. Using the formula, the credit that may be claimed ranges from $10 to $1,160.
Under this bill, for claims filed in 2011 and thereafter, the maximum household income is indexed for inflation. Also under the bill, as a claimant's income exceeds the threshold income amount, the credit is phased out until the credit equals zero when income exceeds the maximum income as adjusted for inflation.
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:
