SB625, s. 19
9Section
19. 77.58 (4) of the statutes is amended to read:
SB625,9,1310
77.58
(4) The person required to file the return shall deliver the return together
11with a remittance of the amount of the tax due to the office of the department or such
12other place as the department designates
in the manner and form prescribed by the
13department.
SB625,9,2516
77.585
(1) (a) In this subsection, "bad debt" means the portion of the sales price
17or purchase price that the seller has
previously reported as taxable under this
18subchapter
, and for which the seller has paid the tax, and that the seller may claim
19as a deduction under section
166 of the Internal Revenue Code. "Bad debt" does not
20include financing charges or interest, sales or use taxes imposed on the sales price
21or purchase price, uncollectible amounts on tangible personal property or items,
22property, or goods under s. 77.52 (1) (b), (c), or (d) that remain in the seller's
23possession until the full sales price or purchase price is paid, expenses incurred in
24attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and
25repossessed property or items.
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77.585
(1) (d) A seller may obtain a refund of the tax
collected on reported for 4any bad debt amount deducted under par. (b) that exceeds the amount of the seller's
5taxable sales as provided under s. 77.59 (4), except that the period for making a claim
6as determined under s. 77.59 (4) begins on the date on which the return on which the
7bad debt could be claimed would have been required to be submitted to the
8department under s. 77.58.
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77.59
(9) (a)
If Except as provided in par. (b), if any person fails to file a return,
12the department shall make an estimate of the amount of the sales price of the
13person's sales, or, as the case may be, of the amount of the total purchase price of
14tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
15(d), or taxable service sold or purchased by the person, the sale by or the storage, use,
16or other consumption of which in this state is subject to sales or use tax. The estimate
17shall be made for the period in respect to which the person failed to make a return
18and shall be based upon any information which is in the department's possession or
19may come into its possession. Upon the basis of this estimate the department shall
20compute and determine the amount required to be paid to the state, adding to the
21sum thus arrived at a penalty equal to 25% thereof. One or more such determinations
22may be made for one or for more than one period. When a business is discontinued
23a determination may be made at any time thereafter, within the periods specified in
24sub. (3), as to liability arising out of that business.
SB625, s. 23
25Section
23. 77.59 (9) (b) of the statutes is created to read:
SB625,11,7
177.59
(9) (b) If a seller is not required to register and obtain a permit under s.
277.52 (7) or 77.53 (9), but has registered and obtained a permit under s. 77.52 (7) or
377.53 (9) and has failed to timely file a return that is due, the department shall notify
4the seller of the failure to file and provide the seller at least 30 days to file the return
5prior to making the estimate described in par. (a), except that if the seller has a
6history of not filing returns, or filing returns late, the department may make the
7estimate under par. (a) without providing such notice.
SB625,11,12
1077.98 Imposition. (1) A local exposition district under subch. II of ch. 229 may
11impose a tax on the retail sale, except sales for resale, within the district's
12jurisdiction under s. 229.43 of all of the following:
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(a) Alcoholic beverages, as defined in s. 77.51 (1b), if the alcoholic beverages are
14for consumption on the seller's premises.
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(b) Candy, as defined in s. 77.51 (1fm).
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(c) Prepared food, as defined in s. 77.51 (10m).
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(d) Soft drinks, as defined in s. 77.51 (17w).
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18(2) The items described under sub. (1) (a) to (d) are not subject to tax if they
19qualify for an exemption from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9),
20(9a), (20n) (b) or (c), or (20r).
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21(3) For purposes of sub. (1) (a), "premises" shall be broadly construed and shall
22include the lobby, aisles, and auditorium of a theater or the seating, aisles, and
23parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or
24an outdoor theater. The premises of a caterer with respect to catered meals or
25beverages shall be the place where served.
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77.982
(2) Sections 77.51
(1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b),
477.52 (1b), (3), (4),
(5), (13), (14),
and (18)
, and (19) to (23), 77.54 (51) and (52), 77.58
5(1) to (5), (6m), and (7),
77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and
6(12) to (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax
7under this subchapter. Section 77.73, as it applies to the taxes under subch. V,
8applies to the tax under this subchapter.
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77.991
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
12(5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7),
77.522, 77.585, 77.59, 77.60,
1377.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
14subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
15taxes under subch. V, applies to the tax under this subchapter. The renter shall
16collect the tax under this subchapter from the person to whom the passenger car is
17rented.
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77.9951
(2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b),
21(3), (4),
(5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7),
77.522, 77.585,
2277.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to
23the taxes under subch. III, apply to the fee under this subchapter. The renter shall
24collect the fee under this subchapter from the person to whom the vehicle is rented.
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77.9972
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
4(4),
(5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7),
77.522, 77.585, 77.59,
577.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
6under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
7to the taxes under subch. V, applies to the fee under this subchapter. The renter shall
8collect the fee under this subchapter from the person to whom the passenger car is
9rented.
SB625,13,1211
(1)
The treatment of section 77.98 of the statutes first applies retroactively to
12sales occurring on October 1, 2009.
SB625,13,1514
(1)
The treatment of section 77.98 of the statutes takes effect retroactively on
15October 1, 2009.