SB62: Bill Text

SB62,205,7 77.54 (27) The gross receipts sales price from the sale of semen used for artificial insemination of livestock.

SB62, s. 450 Section 450. 77.54 (28) of the statutes is amended to read:

SB62,205,12 77.54 (28) The gross receipts sales price from the sale of and the storage, use or other consumption to or by the ultimate consumer of apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level.

SB62, s. 451 Section 451. 77.54 (29) of the statutes is amended to read:

SB62,205,15 77.54 (29) The gross receipts sales price from the sales of and the storage, use or other consumption of equipment used in the production of maple syrup.

SB62, s. 452 Section 452. 77.54 (30) (a) (intro.) of the statutes is amended to read:

SB62,205,17 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:

SB62, s. 453 Section 453. 77.54 (30) (c) of the statutes is amended to read:

SB62,205,23 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this subsection and partly for a use which is not exempt under this subsection, no tax shall be collected on that percentage of the gross receipts sales price equal to the percentage of the fuel or electricity which is used for an exempt use, as specified in an exemption certificate provided by the purchaser to the seller.

SB62, s. 454 Section 454. 77.54 (31) of the statutes is amended to read:

SB62,206,4 77.54 (31) The gross receipts sales price from the sale of and the storage, use or other consumption in this state, but not the lease or rental, of used mobile homes, as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91 (12).

SB62, s. 455 Section 455. 77.54 (32) of the statutes is amended to read:

SB62,206,9 77.54 (32) The gross receipts sales price from charges, including charges for a search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record that a person may examine and use under s. 16.61 (12) or for copies of a record under s. 19.35 (1).

SB62, s. 456 Section 456. 77.54 (33) of the statutes is amended to read:

SB62,206,13 77.54 (33) The gross receipts sales price from sales of and the storage, use or other consumption of medicines drugs used on farm livestock, not including workstock.

SB62, s. 457 Section 457. 77.54 (35) of the statutes is amended to read:

SB62,206,18 77.54 (35) The gross receipts sales price from the sales of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), tickets, or admissions by any baseball team affiliated with the Wisconsin Department of American Legion baseball.

SB62, s. 458 Section 458. 77.54 (36) of the statutes is amended to read:

SB62,206,24 77.54 (36) The gross receipts sales price from the rental for a continuous period of one month or more of a mobile home, as defined in s. 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), that is used as a residence. In this subsection, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

SB62, s. 459 Section 459. 77.54 (37) of the statutes is amended to read:

SB62,207,4 77.54 (37) The gross receipts sales price from revenues collected under s. 256.35 (3) and the surcharge established by rule by the public service commission under s. 256.35 (3m) (f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6.

SB62, s. 460 Section 460. 77.54 (38) of the statutes is amended to read:

SB62,207,11 77.54 (38) The gross receipts sales price from the sale of and the storage, use or other consumption of snowmobile trail groomers and attachments for them that are purchased, stored, used or consumed by a snowmobile club that meets at least 3 times a year, that has at least 10 members, that promotes snowmobiling and that participates in the department of natural resources' snowmobile program under s. 350.12 (4) (b).

SB62, s. 461 Section 461. 77.54 (39) of the statutes is amended to read:

SB62,207,19 77.54 (39) The gross receipts sales price from the sale of and the storage, use or other consumption of off-highway, heavy mechanical equipment such as feller bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders, skidder-forwarders, skidders, timber wagons and tractors used exclusively and directly in the harvesting or processing of raw timber products in the field by a person in the logging business. In this subsection, "heavy mechanical equipment" does not include hand tools such as axes, chains, chain saws and wedges.

SB62, s. 462 Section 462. 77.54 (40) of the statutes is repealed.

SB62, s. 463 Section 463. 77.54 (41) of the statutes is amended to read:

SB62,208,2 77.54 (41) The gross receipts sales price from the sale of building materials, supplies and equipment to; and the storage, use or other consumption of those kinds of property by; owners, contractors, subcontractors or builders if that property is acquired solely for or used solely in, the construction, renovation or development of property that would be exempt under s. 70.11 (36).

SB62, s. 464 Section 464. 77.54 (42) of the statutes is amended to read:

SB62,208,6 77.54 (42) The gross receipts sales price from the sale of and the storage, use or other consumption of animal identification tags provided under s. 93.06 (1h) and standard samples provided under s. 93.06 (1s).

SB62, s. 465 Section 465. 77.54 (43) of the statutes is amended to read:

SB62,208,11 77.54 (43) The gross receipts sales price from the sale of and the storage, use or other consumption of raw materials used for the processing, fabricating or manufacturing of, or the attaching to or incorporating into, printed materials that are transported and used solely outside this state.

SB62, s. 466 Section 466. 77.54 (44) of the statutes is amended to read:

SB62,208,14 77.54 (44) The gross receipts sales price from the collection of low-income assistance fees that are charged under s. 16.957 (4) (a) or (5) (a).

SB62, s. 467 Section 467. 77.54 (45) of the statutes is amended to read:

SB62,208,23 77.54 (45) The gross receipts sales price from the sale of and the use or other consumption of a onetime license or similar right to purchase admission to professional football games at a football stadium, as defined in s. 229.821 (6), that is granted by a municipality; a local professional football stadium district; or a professional football team or related party, as defined in s. 229.821 (12); if the person who buys the license or right is entitled, at the time the license or right is transferred to the person, to purchase admission to at least 3 professional football games in this state during one football season.

SB62, s. 468 Section 468. 77.54 (46) of the statutes is amended to read:

SB62,209,3 77.54 (46) The gross receipts sales price from the sale of and the storage, use, or other consumption of the U.S. flag or the state flag. This subsection does not apply to a representation of the U.S. flag or the state flag.

SB62, s. 469 Section 469. 77.54 (46m) of the statutes is amended to read:

SB62,209,10 77.54 (46m) The gross receipts sales price from the sale of and the storage, use, or other consumption of telecommunications services, if the telecommunications services are obtained by using the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was previously paid on the sale or purchase of such rights.

SB62, s. 470 Section 470. 77.54 (47) (intro.) of the statutes is amended to read:

SB62,209,13 77.54 (47) (intro.) The gross receipts sales price from the sale of and the storage, use, or other consumption of all of the following:

SB62, s. 471 Section 471. 77.54 (47) (b) 1. of the statutes is amended to read:

SB62,209,16 77.54 (47) (b) 1. The shooting facility is required to pay the tax imposed under s. 77.52 on its gross receipts the sales price from charges for shooting at the facility.

SB62, s. 472 Section 472. 77.54 (47) (b) 2. of the statutes is amended to read:

SB62,209,22 77.54 (47) (b) 2. The shooting facility is a nonprofit organization that charges for shooting at the facility, but is not required to pay the tax imposed under s. 77.52 on its gross receipts sales price from such charges because the charges are for occasional sales, as provided under sub. (7m), or because the charges satisfy the exemption under s. 77.52 (2) (a) 2. b.

SB62, s. 473 Section 473. 77.54 (48) (a) of the statutes is renumbered 77.585 (9) (a) and amended to read:

SB62,210,9 77.585 (9) (a) Subject to 2005 Wisconsin Act 479, section 17, the gross receipts from the sale of and the storage, use, or other consumption a purchaser may claim as a deduction that portion of its purchase price of Internet equipment used in the broadband market for which the tax was imposed under this subchapter, if the purchaser certifies to the department of commerce, in the manner prescribed by the department of commerce, that the purchaser will, within 24 months after July 1, 2007, make an investment that is reasonably calculated to increase broadband Internet availability in this state. The purchaser shall claim the deduction in the same reporting period as the purchaser paid the tax imposed under this subchapter.

SB62, s. 474 Section 474. 77.54 (48) (b) of the statutes is renumbered 77.585 (9) (b).

SB62, s. 475 Section 475. 77.54 (49) of the statutes is amended to read:

SB62,211,2 77.54 (49) The gross receipts sales price from the sale of and the storage, use, or other consumption of taxable services and tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), that is are physically transferred to the purchaser as a necessary part of services that are subject to the taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and property, item, or good are members of the same affiliated group under section 1504 of the Internal Revenue Code and are eligible to file a single consolidated return for federal income tax purposes. For purposes of this subsection, if a seller purchases a taxable service, or item, property, or goods under s. 77.52 (1) (b), (c), or (d), or tangible personal property, as described in the this subsection, that is subsequently sold to a member of the seller's affiliated group and the sale is exempt under this subsection from the taxes imposed under this subchapter, the original purchase of the taxable service, or item, property, or goods under s. 77.52 (1) (b), (c), or (d), or tangible personal property by the seller is not considered a sale for resale or exempt under this subsection.

SB62, s. 476 Section 476. 77.54 (50) of the statutes is created to read:

SB62,211,8 77.54 (50) The sales price from the sale, license, lease, or rental of and the storage, use, or other consumption of specified digital goods or additional digital goods, if the sale, license, lease, or rental of and the storage, use, or other consumption of such goods sold in a tangible form is exempt from taxation under this subchapter.

SB62, s. 477 Section 477. 77.54 (51) of the statutes is created to read:

SB62,211,14 77.54 (51) The sales price from the sales of and the storage, use, or other consumption of products sold in a transaction that would be a bundled transaction, except that it contains taxable and nontaxable products as described in s. 77.51 (1f) (d), and except that the first person combining the products shall pay the tax imposed under this subchapter on the person's purchase price of the taxable items.

SB62, s. 478 Section 478. 77.54 (52) of the statutes is created to read:

SB62,211,18 77.54 (52) The sales price from the sales of and the storage, use, or other consumption of products sold in a transaction that would be a bundled transaction, except that the transaction meets the conditions described in s. 77.51 (1f) (e).

SB62, s. 479 Section 479. 77.54 (54) of the statutes is amended to read:

SB62,211,24 77.54 (54) The gross receipts sales price from the sale of and the storage, use, or other consumption of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), and taxable services that are sold by a home exchange service that receives moneys from the appropriation account under s. 20.485 (1) (g) and is operated by the department of veterans affairs.

SB62, s. 480 Section 480. 77.54 (56) of the statutes, as created by 2007 Wisconsin Act 20, is amended to read:

SB62,212,9 77.54 (56) (a) The gross receipts sales price from the sale of and the storage, use, or other consumption of a product whose power source is wind energy, direct radiant energy received from the sun, or gas generated from anaerobic digestion of animal manure and other agricultural waste, if the product produces at least 200 watts of alternating current or 600 British thermal units per day, except that the exemption under this subsection does not apply to an uninterruptible power source that is designed primarily for computers.

SB62,212,13 (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), the gross receipts sales price from the sale of and the storage, use, or other consumption of electricity or energy produced by a product described under par. (a).

SB62, s. 481 Section 481. 77.55 (1) (intro.) of the statutes is amended to read:

SB62,212,17 77.55 (1) (intro.) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from the sale of any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), and (d), or services to:

SB62, s. 482 Section 482. 77.55 (2) of the statutes is amended to read:

SB62,213,2 77.55 (2) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from sales of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), to a common or contract carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state and the property, item, or good is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier.

SB62, s. 483 Section 483. 77.55 (2m) of the statutes is amended to read:

SB62,213,12 77.55 (2m) There are is exempted from the computation of the amount of sales tax the gross receipts sales price from sales of railroad crossties to a common or contract carrier, shipped wholly or in part by way of the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state if the property is transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier. Interruption of the shipment for storage, drying, processing or creosoting of the railroad crossties in this state does not invalidate the exemption under this subsection.

SB62, s. 484 Section 484. 77.55 (3) of the statutes is amended to read:

SB62,213,20 77.55 (3) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from sales of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), purchased for use solely outside this state and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof.

SB62, s. 485 Section 485. 77.56 (1) of the statutes is amended to read:

SB62,213,25 77.56 (1) The storage, use or other consumption in this state of property, including items, property, and goods under s. 77.52 (1) (b), (c), and (d), the gross receipts sales price from the sale of which are is reported to the department in the measure of the sales tax, is exempted from the use tax.

SB62, s. 486 Section 486. 77.57 of the statutes is amended to read:

SB62,214,13 77.57 Liability of purchaser. If a purchaser certifies in writing to a seller that the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts sales price from the sale as exempted by this subchapter from the computation of the amount of the sales tax and uses the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in some other manner or for some other purpose, the purchaser is liable for payment of the sales tax. The tax shall be measured by the sales price of the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to the purchaser, but if the taxable use first occurs more than 6 months after the sale to the purchaser, the purchaser may use as the measure of the tax either that sales price or the fair market value of the property at the time the taxable use first occurs.

SB62, s. 487 Section 487. 77.58 (3) (a) of the statutes is amended to read:

SB62,215,2 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller. For purposes of the use tax a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. If a qualified subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner of that subsidiary shall include the information for that subsidiary on the owner's return. Returns shall be signed by the person required to file the return or by a duly authorized agent but need not be verified by oath. If a single-owner entity is disregarded as a separate entity under ch. 71, the owner shall include the information from the entity on the owner's return.

SB62, s. 488 Section 488. 77.58 (3) (b) of the statutes is amended to read:

SB62,215,14 77.58 (3) (b) For purposes of the sales tax the return shall show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property or taxable services sold, the storage, use or consumption of which became subject to the use tax during the preceding reporting period. In case of a sales or use tax return filed by a purchaser, the return shall show the total sales price of the property and taxable services purchased, the storage, use or consumption of which became subject to the use tax during the preceding reporting period. The return shall also show the amount of the taxes for the period covered by the return and such other information as the department deems necessary for the proper administration of this subchapter.

SB62, s. 489 Section 489. 77.58 (6) of the statutes is amended to read:

SB62,215,19 77.58 (6) For the purposes of the sales tax gross receipts, the sales price from rentals or leases of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) shall be reported and the tax paid in accordance with such rules as the department prescribes.

SB62, s. 490 Section 490. 77.58 (6m) of the statutes is created to read:

SB62,215,23 77.58 (6m) (a) The department may, in cases where it is satisfied that an undue hardship would otherwise result, permit the reporting of a sales price or purchase price on some basis other than the accrual basis.

SB62,216,2 (b) The entire sales price of credit transactions shall be reported in the period in which the sale is made without reduction in the amount of tax payable by the retailer by reason of the retailer's transfer at a discount of any open account, note, conditional sales contract, lease contract, or other evidence of indebtedness.

SB62, s. 491 Section 491. 77.58 (9a) of the statutes is created to read:

SB62,216,9 77.58 (9a) In addition to filing a return as provided in this section, a person described under s. 77.524 (3), (4), or (5) shall provide to the department any information that the department considers necessary for the administration of this subchapter, in the manner prescribed by the department, except that the department may not require that the person provide such information to the department more than once every 180 days.

SB62, s. 492 Section 492. 77.585 of the statutes is created to read:

SB62,216,19 77.585 Return adjustments. (1) (a) In this subsection, "bad debt" means the portion of the sales price or purchase price that the seller has reported as taxable under this subchapter and that the seller may claim as a deduction under section 166 of the Internal Revenue Code. "Bad debt" does not include financing charges or interest, sales or use taxes imposed on the sales price or purchase price, uncollectible amounts on tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that remain in the seller's possession until the full sales price or purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and repossessed property or items.

SB62,217,6 (b) A seller may claim as a deduction on a return under s. 77.58 the amount of any bad debt that the seller writes off as uncollectible in the seller's books and records and that is eligible to be deducted as a bad debt for federal income tax purposes, regardless of whether the seller is required to file a federal income tax return. A seller who claims a deduction under this paragraph shall claim the deduction on the return under s. 77.58 that is submitted for the period in which the seller writes off the amount of the deduction as uncollectible in the seller's books and records and in which such amount is eligible to be deducted as bad debt for federal income tax purposes. If the seller subsequently collects in whole or in part any bad debt for which a deduction is claimed under this paragraph, the seller shall include the amount collected in the return filed for the period in which the amount is collected and shall pay the tax with the return.

SB62,217,13 (c) For purposes of computing a bad debt deduction or reporting a payment received on a previously claimed bad debt, any payment made on a debt or on an account is applied first to the price of the tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or service sold, and the proportionate share of the sales tax on that property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or service, and then to interest, service charges, and other charges related to the sale.