SB62,224,44 (a) An exemption certificate described under ss. 77.52 (13) and 77.53 (10).
SB62,224,55 (b) A direct pay permit under s. 77.52 (17m).
SB62,224,66 (c) An exemption certificate claiming direct mail.
SB62, s. 500 7Section 500. 77.61 (1) (b) of the statutes is amended to read:
SB62,224,128 77.61 (1) (b) In the case of a motor vehicle motor vehicles, boats, snowmobiles,
9recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain
10vehicles, or aircraft
purchased from a licensed Wisconsin motor vehicle dealer
11retailer, the registrant shall present proof that the tax has been paid to such dealer
12retailer.
SB62, s. 501 13Section 501. 77.61 (1) (c) of the statutes is amended to read:
SB62,224,2214 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, recreational
15vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, or
16aircraft registered or titled, or required to be registered or titled, in this state
17purchased from persons who are not Wisconsin boat, trailer, or semitrailer dealers,
18licensed Wisconsin aircraft, motor vehicle, or recreational vehicle, as defined in s.
19340.01 (48r), dealers or registered Wisconsin snowmobile or all-terrain vehicle
20dealers
retailers, the purchaser shall file a sales tax return and pay the tax prior to
21registering or titling the motor vehicle, boat, snowmobile, recreational vehicle, as
22defined in s. 340.01 (48r), semitrailer, all-terrain vehicle, or aircraft in this state.
SB62, s. 502 23Section 502. 77.61 (2) of the statutes is renumbered 77.61 (2) (intro.) and
24amended to read:
SB62,224,2525 77.61 (2) (intro.) In order to protect the revenue of the state:
SB62,225,14
1(a) Except as provided in par. (b), the department may require any person who
2is or will be liable to it for the tax imposed by this subchapter to place with it, before
3or after a permit is issued, the security, not in excess of $15,000, that the department
4determines. In determining the amount of security to require under this subsection,
5the department may consider the person's payment of other taxes administered by
6the department and any other relevant facts. If any taxpayer fails or refuses to place
7that security, the department may refuse or revoke the permit. If any taxpayer is
8delinquent in the payment of the taxes imposed by this subchapter, the department
9may, upon 10 days' notice, recover the taxes, interest, costs and penalties from the
10security placed with the department by the taxpayer in the following order: costs,
11penalties, delinquent interest, delinquent tax. No interest may be paid or allowed
12by the state to any person for the deposit of security. Any security deposited under
13this subsection shall be returned to the taxpayer if the taxpayer has, for 24
14consecutive months, complied with all the requirements of this subchapter.
SB62, s. 503 15Section 503. 77.61 (2) (b) of the statutes is created to read:
SB62,226,516 77.61 (2) (b) A certified service provider who has contracted with a seller, and
17filed an application, to collect and remit sales and use taxes imposed under this
18subchapter on behalf of the seller shall submit a surety bond to the department to
19guarantee the payment of sales and use taxes, including any penalty and interest on
20such payment. The department shall approve the form and contents of a bond
21submitted under this paragraph and shall determine the amount of such bond. The
22surety bond shall be submitted to the department within 60 days after the date on
23which the department notifies the certified service provider that the certified service
24provider is registered to collect sales and use taxes imposed under this subchapter.
25If the department determines, with regards to any one certified service provider, that

1no bond is necessary to protect the tax revenues of this state, the secretary of revenue
2or the secretary's designee may waive the requirements under this paragraph with
3regard to that certified service provider. Any bond submitted under this paragraph
4shall remain in force until the secretary of revenue or the secretary's designee
5releases the liability under the bond.
SB62, s. 504 6Section 504. 77.61 (3) of the statutes is repealed.
SB62, s. 505 7Section 505. 77.61 (3m) of the statutes is created to read:
SB62,226,178 77.61 (3m) A retailer shall use a straight mathematical computation to
9determine the amount of the tax that the retailer may collect from the retailer's
10customers. The retailer shall calculate the tax amount by combining the applicable
11tax rates under this subchapter and subch. V and multiplying the combined tax rate
12by the sales price or purchase price of each item or invoice, as appropriate. The
13retailer shall calculate the tax amount to the 3rd decimal place, disregard tax
14amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less
15than 1 cent to be an additional cent. The use of a straight mathematical computation,
16as provided in this subsection, shall not relieve the retailer from liability for payment
17of the full amount of the tax levied under this subchapter.
SB62, s. 506 18Section 506. 77.61 (4) (a) of the statutes is amended to read:
SB62,227,319 77.61 (4) (a) Every seller and retailer and every person storing, using or
20otherwise consuming in this state tangible personal property, or items, property, or
21goods under s. 77.52 (1) (b), (c), or (d),
or taxable services purchased from a retailer
22shall keep such records, receipts, invoices, and other pertinent papers and records,
23including machine-readable records, in such form as the department requires. The
24department may, after giving notice, require any person to keep whatever records are
25needed for the department to compute the sales or use taxes the person should pay.

1Thereafter, the department shall add to any taxes assessed on the basis of
2information not contained in the records required a penalty of 25% of the amount of
3the tax so assessed in addition to all other penalties under this chapter.
SB62, s. 507 4Section 507. 77.61 (4) (c) of the statutes is amended to read:
SB62,227,155 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
6imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
7retailers, not including certified service providers that receive compensation under
8s. 73.03 (61) (h),
may deduct 0.5% of those taxes payable or $10 for that reporting
9period required under s. 77.58 (1), whichever is greater, but not more than the
10amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53
11(3) for that reporting period required under s. 77.58 (1), as administration expenses
12if the payment of the taxes is not delinquent. For purposes of calculating the
13retailer's discount under this paragraph, the taxes on retail sales reported by
14retailers under subch. V, including taxes collected and remitted as required under
15s. 77.785, shall be included if the payment of those taxes is not delinquent.
SB62, s. 508 16Section 508. 77.61 (5m) of the statutes is created to read:
SB62,227,1817 77.61 (5m) (a) In this subsection, "personally identifiable information" means
18any information that identifies a person.
SB62,227,2519 (b) A certified service provider may use personally identifiable information as
20necessary only for the administration of its system to perform a seller's sales and use
21tax functions and shall provide consumers clear and conspicuous notice of its practice
22regarding such information, including what information it collects, how it collects
23the information, how it uses the information, how long, if at all, it retains the
24information, and under what circumstances it discloses the information to states
25participating in the agreement, as defined in 77.65 (2) (a).
SB62,228,4
1(c) A certified service provider may collect, use, and retain personally
2identifiable information only to verify exemption claims, to document the correct
3assignment of taxing jurisdictions, to investigate fraud, and to ensure its system's
4reliability.
SB62,228,75 (d) A certified service provider shall provide sufficient technical, physical, and
6administrative safeguards to protect personally identifiable information from
7unauthorized access and disclosure.
SB62,228,108 (e) For purposes of this subchapter, the state shall provide to consumers public
9notice of the state's practices related to collecting, using, and retaining personally
10identifiable information.
SB62,228,1411 (f) The state shall not retain personally identifiable information obtained for
12purposes of administering this subchapter unless the state is otherwise required to
13retain the information by law or as provided under the agreement, as defined in s.
1477.65 (2) (a).
SB62,228,1715 (g) For purposes of this subchapter, the state shall provide an individual
16reasonable access to that individual's personally identifiable information and the
17right to correct any inaccurately recorded information.
SB62,228,2218 (h) If any person, other than another state that is a signatory to the agreement,
19as defined in s. 77.65 (2) (a), or a person authorized under state law to access the
20information, requests access to an individual's personally identifiable information,
21the state shall make a reasonable and timely effort to notify the individual of the
22request.
SB62, s. 509 23Section 509. 77.61 (11) of the statutes is amended to read:
SB62,229,724 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
25licenses or permits to engage in a business involving the sale at retail of tangible

1personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) subject
2to tax under this subchapter, or the furnishing of services so subject to tax, shall,
3before issuing such license or permit, require proof that the person to whom such
4license or permit is to be issued is the holder of a seller's permit as required by or is
5registered to collect, report, and remit use tax under
this subchapter or has been
6informed by an employee of the department that the department will issue a seller's
7permit to that person or register that person to collect, report, and remit use tax.
SB62, s. 510 8Section 510. 77.61 (16) of the statutes is created to read:
SB62,229,119 77.61 (16) Any person who remits taxes and files returns under this subchapter
10may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
11such returns with the department in a manner prescribed by the department.
SB62, s. 511 12Section 511. 77.61 (17) of the statutes is created to read:
SB62,229,1813 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
14lease, rental, or license of tangible personal property and property, items, and goods
15specified under s. 77.52 (1) (b), (c), and (d), an increase in the tax rate applies to the
16first billing period beginning on or after the rate increase's effective date and a
17decrease in the tax rate applies to bills that are rendered on or after the rate
18decrease's effective date.
SB62, s. 512 19Section 512. 77.61 (18) of the statutes is created to read:
SB62,229,2320 77.61 (18) The department shall notify sellers with respect to any change in
21the rate of the taxes imposed under this subchapter at least 30 days prior to the
22change's effective date and any such change shall take effect on January 1, April 1,
23July 1, or October 1.
SB62, s. 513 24Section 513. 77.63 of the statutes is repealed and recreated to read:
SB62,230,5
177.63 Collection compensation. The following persons may retain a portion
2of sales and use taxes collected on retail sales under this subchapter and subch. V
3in an amount determined by the department and by contracts that the department
4enters into jointly with other states as a member state of the streamlined sales tax
5governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):
SB62,230,6 6(1) A certified service provider.
SB62,230,8 7(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
8(am).
SB62,230,20 9(3) A seller that sells tangible personal property, or items, property, or goods
10under s. 77.52 (1) (b), (c), or (d), or taxable services in at least 5 states that are
11signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales
12revenue of at least $500,000,000; that has a proprietary system that calculates the
13amount of tax owed to each taxing jurisdiction in which the seller sells tangible
14personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
15taxable services; and that has entered into a performance agreement with the states
16that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of
17this subsection, "seller" includes an affiliated group of sellers using the same
18proprietary system to calculate the amount of tax owed in each taxing jurisdiction
19in which the sellers sell tangible personal property, or items, property, or goods under
20s. 77.52 (1) (b), (c), or (d), or taxable services.
SB62, s. 514 21Section 514. 77.65 (2) (a) of the statutes is amended to read:
SB62,230,2322 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
23including amendments to the agreement
.
SB62, s. 515 24Section 515. 77.65 (2) (c) of the statutes is repealed.
SB62, s. 516 25Section 516. 77.65 (2) (e) of the statutes is amended to read:
SB62,231,3
177.65 (2) (e) "Seller" means any person who sells, licenses, leases, or rents
2tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
3(d),
or services.
SB62, s. 517 4Section 517. 77.65 (2) (f) of the statutes is amended to read:
SB62,231,65 77.65 (2) (f) "State" means any state of the United States and, the District of
6Columbia, and the Commonwealth of Puerto Rico.
SB62, s. 518 7Section 518. 77.65 (4) (fm) of the statutes is created to read:
SB62,231,128 77.65 (4) (fm) Provide that a seller who registers with the central electronic
9registration system under par. (f) may cancel the registration at any time, as
10provided under uniform procedures adopted by the governing board of the states that
11are signatories to the agreement, but is required to remit any Wisconsin taxes
12collected pursuant to the agreement to the department.
SB62, s. 519 13Section 519. 77.66 of the statutes is amended to read:
SB62,231,20 1477.66 Certification for collection of sales and use tax. The secretary of
15revenue shall determine and periodically certify to the secretary of administration
16the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
17sales of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
18(c), or (d),
and taxable services that are subject to the taxes imposed under this
19subchapter but who are not registered to collect and remit such taxes to the
20department or, if registered, do not collect and remit such taxes.
SB62, s. 520 21Section 520. 77.67 of the statutes is created to read:
SB62,231,25 2277.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
23and unpaid taxes, including penalties and interest, imposed under this subchapter
24and subch. V on sales made to purchasers in this state before the seller registers
25under par. (a), if all of the following apply:
SB62,232,4
1(a) The seller registers with the department, in a manner that the department
2prescribes, to collect and remit the taxes imposed under this subchapter and subch.
3V on sales to purchasers in this state in accordance with the agreement, as defined
4in s. 77.65 (2) (a).
SB62,232,75 (b) The seller registers under par. (a) no later than 365 days after the effective
6date of this state's participation in the agreement under s. 77.65 (2) (a), as
7determined by the department.
SB62,232,118 (c) The seller was not registered to collect and remit the taxes imposed under
9this subchapter and subch. V during the 365 consecutive days immediately before
10the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
11as determined by the department.
SB62,232,1612 (d) The seller has not received a notice of the commencement of an audit from
13the department or, if the seller has received a notice of the commencement of an audit
14from the department, the audit has been fully resolved, including any related
15administrative and judicial processes, at the time that the seller registers under par.
16(a).
SB62,232,1817 (e) The seller has not committed or been involved in a fraud or an intentional
18misrepresentation of a material fact.
SB62,232,2119 (f) The seller collects and remits the taxes imposed under this subchapter and
20subch. V on sales to purchasers in this state for at least 3 consecutive years after the
21date on which the seller's collection obligation begins.
SB62,232,23 22(2) Subsection (1) does not apply to taxes imposed under this subchapter and
23subch. V that are due from the seller for purchases made by the seller.
SB62, s. 521 24Section 521. 77.70 of the statutes is amended to read:
SB62,233,11
177.70 Adoption by county ordinance. Any county desiring to impose county
2sales and use taxes under this subchapter may do so by the adoption of an ordinance,
3stating its purpose and referring to this subchapter. The county sales and use taxes
4may be imposed only for the purpose of directly reducing the property tax levy and
5only in their entirety as provided in this subchapter. That ordinance shall be
6effective on the first day of January, the first day of April, the first day of July or the
7first day of October. A certified copy of that ordinance shall be delivered to the
8secretary of revenue at least 120 days prior to its effective date. The repeal of any
9such ordinance shall be effective on December 31. A certified copy of a repeal
10ordinance shall be delivered to the secretary of revenue at least 60 120 days before
11the effective date of the repeal.
SB62, s. 522 12Section 522. 77.705 of the statutes is amended to read:
SB62,233,21 1377.705 Adoption by resolution; baseball park district. A local
14professional baseball park district created under subch. III of ch. 229, by resolution
15under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
16a rate of no more than 0.1% of the gross receipts or sales price or purchase price.
17Those taxes may be imposed only in their entirety. The resolution shall be effective
18on the first day of the first month January 1, April 1, July 1, or October 1 that begins
19at least 30 120 days after the adoption of the resolution. Any moneys transferred
20from the appropriation account under s. 20.566 (1) (gd) to the appropriation account
21under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
SB62, s. 523 22Section 523. 77.706 of the statutes is amended to read:
SB62,234,8 2377.706 Adoption by resolution; football stadium district. A local
24professional football stadium district created under subch. IV of ch. 229, by
25resolution under s. 229.824 (15), may impose a sales tax and a use tax under this

1subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price.
2Those taxes may be imposed only in their entirety. The imposition of the taxes under
3this section shall be effective on the first day of the first month January 1, April 1,
4July 1, or October 1
that begins at least 30 120 days after the certification of the
5approval of the resolution by the electors in the district's jurisdiction under s. 229.824
6(15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge)
7to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire
8the district's debt.
SB62, s. 524 9Section 524. 77.707 (1) of the statutes is amended to read:
SB62,234,1710 77.707 (1) Retailers and the department of revenue may not collect a tax under
11s. 77.705 for any local professional baseball park district created under subch. III of
12ch. 229 after the last day of the calendar quarter during that is at least 120 days from
13the date on
which the local professional baseball park district board makes a
14certification to the department of revenue under s. 229.685 (2), except that the
15department of revenue may collect from retailers taxes that accrued before the day
16after the last day of
that calendar quarter and fees, interest and penalties that relate
17to those taxes.
SB62, s. 525 18Section 525. 77.707 (2) of the statutes is amended to read:
SB62,235,219 77.707 (2) Retailers and the department of revenue may not collect a tax under
20s. 77.706 for any local professional football stadium district created under subch. IV
21of ch. 229 after the last day of the calendar quarter during that is at least 120 days
22from the date on
which the local professional football stadium district board makes
23all of the certifications to the department of revenue under s. 229.825 (3), except that
24the department of revenue may collect from retailers taxes that accrued before the

1day after the last day of
that calendar quarter and fees, interest and penalties that
2relate to those taxes.
SB62, s. 526 3Section 526. 77.71 (1) of the statutes is amended to read:
SB62,235,134 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
5personal property and the items, property, and goods specified under s. 77.52 (1) (b),
6(c), and (d),
and for the privilege of selling, licensing, performing or furnishing
7services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county
8tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the
9gross receipts sales price from the sale, license, lease or rental of tangible personal
10property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
11(d)
, except property taxed under sub. (4), sold, licensed, leased or rented at retail in
12the county or special district or from selling, licensing, performing or furnishing
13services described under s. 77.52 (2) in the county or special district.
SB62, s. 527 14Section 527. 77.71 (2) of the statutes is amended to read:
SB62,236,315 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
16or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
17purchase price upon every person storing, using or otherwise consuming in the
18county or special district tangible personal property, or items, property, or goods
19specified under s. 77.52 (1) (b), (c), or (d),
or services if the tangible personal property,
20item, property, good,
or service is subject to the state use tax under s. 77.53, except
21that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves
22the buyer of liability for the tax under this subsection and except that if the buyer
23has paid a similar local tax in another state on a purchase of the same tangible
24personal
property, item, property, good, or services that tax shall be credited against
25the tax under this subsection and except that for motor vehicles that are used for a

1purpose in addition to retention, demonstration or display while held for sale in the
2regular course of business by a dealer the tax under this subsection is imposed not
3on the sales purchase price but on the amount under s. 77.53 (1m).
SB62, s. 528 4Section 528. 77.71 (3) of the statutes is amended to read:
SB62,236,165 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
6activities within the county or special district, at the rate of 0.5% in the case of a
7county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
8of the sales purchase price of tangible personal property or items, property, or goods
9under s. 77.52 (1) (b), (c), or (d)
that is are used in constructing, altering, repairing
10or improving real property and that becomes became a component part of real
11property in that county or special district, except that if the contractor has paid the
12sales tax of a county in the case of a county tax or of a special district in the case of
13a special district tax in this state on that tangible personal property, item, property,
14or good
, or has paid a similar local sales tax in another state on a purchase of the same
15tangible personal property, item, property, or good, that tax shall be credited against
16the tax under this subsection.
SB62, s. 529 17Section 529. 77.71 (4) of the statutes is amended to read:
SB62,237,218 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a
19county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
20of the sales purchase price upon every person storing, using or otherwise consuming
21a motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r),
22trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered
23or titled with this state and if that property is to be customarily kept in a county that
24has in effect an ordinance under s. 77.70 or in a special district that has in effect a
25resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local

1sales tax in another state on a purchase of the same property that tax shall be
2credited against the tax under this subsection.
SB62, s. 530 3Section 530. 77.72 (title) of the statutes is repealed.
SB62, s. 531 4Section 531. 77.72 (1) of the statutes is renumbered 77.72 and amended to
5read:
SB62,237,14 677.72 General rule for property . For the purposes of this subchapter, all
7retail sales of tangible personal property are completed at the time when, and the
8place where, the seller or the seller's agent transfers possession to the buyer or the
9buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
10agent of the seller, regardless of any f.o.b. point and regardless of the method by
11which freight or postage is paid. Rentals and leases of property, except property
12under sub. (2), have a situs at the location of that property
, and items, property, and
13goods specified under s. 77.52 (1) (b), (c), and (d), and taxable services are sourced as
14provided in s. 77.522
.
SB62, s. 532 15Section 532. 77.72 (2) and (3) of the statutes are repealed.
SB62, s. 533 16Section 533. 77.73 (2) of the statutes is amended to read:
SB62,237,2417 77.73 (2) Counties and special districts do not have jurisdiction to impose the
18tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b),
19(c), and (d), and
tangible personal property, except snowmobiles, trailers,
20semitrailers, and all-terrain vehicles,
purchased in a sale that is consummated in
21another county or special district in this state that does not have in effect an
22ordinance or resolution imposing the taxes under this subchapter and later brought
23by the buyer into the county or special district that has imposed a tax under s. 77.71
24(2).
SB62, s. 534 25Section 534. 77.73 (3) of the statutes is created to read:
SB62,238,8
177.73 (3) Counties and special districts have jurisdiction to impose the taxes
2under this subchapter on retailers who file an application under s. 77.52 (7) or who
3register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged
4in business in the county or special district, as provided in s. 77.51 (13g). A retailer
5who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
6shall collect, report, and remit to the department the taxes imposed under this
7subchapter for all counties and special districts that have an ordinance or resolution
8imposing the taxes under this subchapter.
SB62, s. 535 9Section 535. 77.75 of the statutes is amended to read:
SB62,238,15 1077.75 Reports. Every person subject to county or special district sales and use
11taxes shall, for each reporting period, record that person's sales made in the county
12or special district that has imposed those taxes separately from sales made
13elsewhere in this state and file a report of the measure of the county or special district
14sales and use taxes and the tax due thereon separately
as prescribed by the
15department of revenue
.
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