AB40-ASA1, s. 2138 20Section 2138. 73.0301 (2) (a) 1. of the statutes is amended to read:
AB40-ASA1,865,221 73.0301 (2) (a) 1. Request the department of revenue to certify whether an
22applicant for a license or license renewal or continuation is liable for delinquent
23taxes. With respect to an applicant for a license granted by a credentialing board,
24the department of regulation and licensing safety and professional services shall

1make a request under this subdivision. This subdivision does not apply to the
2department of transportation with respect to licenses described in sub. (1) (d) 7.
AB40-ASA1, s. 2139 3Section 2139. 73.0301 (2) (a) 2. of the statutes is amended to read:
AB40-ASA1,865,74 73.0301 (2) (a) 2. Request the department of revenue to certify whether a
5license holder is liable for delinquent taxes. With respect to a holder of a license
6granted by a credentialing board, the department of regulation and licensing safety
7and professional services
shall make a request under this subdivision.
AB40-ASA1, s. 2140 8Section 2140. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
AB40-ASA1,865,219 73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
10department of revenue certifies that the license holder or applicant for a license or
11license renewal or continuation is liable for delinquent taxes, revoke the license or
12deny the application for the license or license renewal or continuation. The
13department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
14of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
15is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
16(am), judicial review. With respect to a license granted by a credentialing board, the
17department of regulation and licensing safety and professional services shall make
18a revocation or denial under this subd. 1. a. With respect to a license to practice law,
19the department of revenue shall not submit a certification under this subd. 1. a. to
20the supreme court until after the license holder or applicant has exhausted his or her
21remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
AB40-ASA1, s. 2141 22Section 2141. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB40-ASA1,866,1723 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
24subd. 1. a. to the license holder or applicant. The notice shall include a statement
25of the facts that warrant the suspension, revocation or denial and a statement that

1the license holder or applicant may, within 30 days after the date on which the notice
2of denial, suspension or revocation is mailed, file a written request with the
3department of revenue to have the certification of tax delinquency on which the
4suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).
5With respect to a license granted by a credentialing board, the department of
6regulation and licensing safety and professional services shall mail a notice under
7this subd. 1. b. With respect to a license to practice law, the department of revenue
8shall mail a notice under this subd. 1. b. and the notice shall indicate that the license
9holder or applicant may request a hearing under sub. (5) (a) and (am) and that the
10department of revenue shall submit a certificate of delinquency to suspend, revoke,
11or deny a license to practice law to the supreme court after the license holder or
12applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed
13to make use of such remedies. A notice sent to a person who holds a license to practice
14law or who is an applicant for a license to practice law shall also indicate that the
15department of revenue may not submit a certificate of delinquency to the supreme
16court if the license holder or applicant pays the delinquent tax in full or enters into
17an agreement with the department of revenue to satisfy the delinquency.
AB40-ASA1, s. 2142 18Section 2142. 73.0301 (2) (b) 2. of the statutes is amended to read:
AB40-ASA1,867,219 73.0301 (2) (b) 2. Except as provided in subd. 2m., if notified by the department
20of revenue that the department of revenue has affirmed a certification of tax
21delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or
22denial under subd. 1. a. A license holder or applicant may seek judicial review under
23ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
24County, of an affirmation of a revocation or denial under this subdivision. With
25respect to a license granted by a credentialing board, the department of regulation

1and licensing
safety and professional services shall make an affirmation under this
2subdivision.
AB40-ASA1, s. 2143 3Section 2143. 73.0301 (2) (b) 3. of the statutes is amended to read:
AB40-ASA1,867,134 73.0301 (2) (b) 3. If a person submits a nondelinquency certificate issued under
5sub. (5) (b) 1., reinstate the license or grant the application for the license or license
6renewal or continuation, unless there are other grounds for suspending or revoking
7the license or for denying the application for the license or license renewal or
8continuation. If reinstatement is required under this subdivision, a person is not
9required to submit a new application or other material or to take a new test. No
10separate fee may be charged for reinstatement of a license under this subdivision.
11With respect to a license granted by a credentialing board, the department of
12regulation and licensing safety and professional services shall reinstate a license or
13grant an application under this subdivision.
AB40-ASA1, s. 2144 14Section 2144. 73.0301 (2) (b) 4. of the statutes is amended to read:
AB40-ASA1,867,2315 73.0301 (2) (b) 4. If a person whose license has been suspended or revoked or
16whose application for a license or license renewal or continuation has been denied
17under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2.,
18reinstate the license or grant the person's application for the license or license
19renewal or continuation, unless there are other grounds for not reinstating the
20license or for denying the application for the license or license renewal or
21continuation. With respect to a license granted by a credentialing board, the
22department of regulation and licensing safety and professional services shall
23reinstate a license or grant an application under this subdivision.
AB40-ASA1, s. 2151 24Section 2151. 75.106 (1) (a) of the statutes is amended to read:
AB40-ASA1,868,4
175.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 238.13 (1) (a),
2except that, for purposes of this section, "brownfield" also means abandoned, idle, or
3underused residential facilities or sites, the expansion or redevelopment of which is
4adversely affected by actual or perceived environmental contamination.
AB40-ASA1, s. 2152 5Section 2152. 76.24 (2) (a) of the statutes is amended to read:
AB40-ASA1,868,146 76.24 (2) (a) All taxes paid by any railroad company derived from or
7apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
8and their approaches, or car ferries on the basis of the separate valuation provided
9for in s. 76.16, shall be distributed annually from the transportation fund to the
10towns, villages, and cities in which they are located, pursuant to certification made
11by the department of revenue on or before August 15. Beginning with amounts
12distributed in 2011, the amount distributed to any town, village, or city under this
13paragraph may not be less than the amount distributed to it in 2010 under this
14paragraph.
AB40-ASA1, s. 2153 15Section 2153. 76.635 (1) (a) of the statutes is amended to read:
AB40-ASA1,868,1716 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.29
17(1) (a), 2009 stats.
AB40-ASA1, s. 2154 18Section 2154. 76.635 (1) (b) of the statutes is amended to read:
AB40-ASA1,868,2019 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.29
20(1) (b), 2009 stats.
AB40-ASA1, s. 2155 21Section 2155. 76.635 (1) (c) of the statutes is amended to read:
AB40-ASA1,868,2322 76.635 (1) (c) "Investment date" has the meaning given in s. 560.29 (1) (d), 2009
23stats
.
AB40-ASA1, s. 2156 24Section 2156. 76.635 (1) (d) of the statutes is amended to read:
AB40-ASA1,869,2
176.635 (1) (d) "Investment pool" has the meaning given in s. 560.29 (1) (e), 2009
2stats
.
AB40-ASA1, s. 2157 3Section 2157. 76.635 (1) (e) of the statutes is amended to read:
AB40-ASA1,869,54 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.29 (1) (g),
52009 stats
.
AB40-ASA1, s. 2158 6Section 2158. 76.636 (1) (b) 1. of the statutes is amended to read:
AB40-ASA1,869,77 76.636 (1) (b) 1. A development zone under s. 238.30 or s. 560.70, 2009 stats.
AB40-ASA1, s. 2159 8Section 2159. 76.636 (1) (b) 2. of the statutes is amended to read:
AB40-ASA1,869,109 76.636 (1) (b) 2. A development opportunity zone under s. 238.395 or s. 560.795,
102009 stats
.
AB40-ASA1, s. 2160 11Section 2160. 76.636 (1) (b) 3. of the statutes is amended to read:
AB40-ASA1,869,1312 76.636 (1) (b) 3. An enterprise development zone under s. 238.397 or s. 560.797,
132009 stats
.
AB40-ASA1, s. 2161 14Section 2161. 76.636 (1) (b) 4. of the statutes is amended to read:
AB40-ASA1,869,1615 76.636 (1) (b) 4. An agricultural development zone under s. 238.398 or s.
16560.798, 2009 stats.
AB40-ASA1, s. 2163 17Section 2163. 76.636 (2) (intro.) of the statutes is amended to read:
AB40-ASA1,869,2418 76.636 (2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to
19s. 238.385 or s. 560.785, 2009 stats., for any taxable year for which an insurer is
20entitled under s. 238.395 or s. 560.795 (3), 2009 stats., to claim tax benefits or
21certified under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats.,
22s.
560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., the insurer may claim as a
23credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the following
24amounts:
AB40-ASA1, s. 2164 25Section 2164. 76.636 (2) (b) of the statutes is amended to read:
AB40-ASA1,870,5
176.636 (2) (b) The amount determined by multiplying the amount determined
2under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time
3jobs created in a development zone and filled by a member of a targeted group and
4by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
5reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2165 6Section 2165. 76.636 (2) (c) of the statutes is amended to read:
AB40-ASA1,870,117 76.636 (2) (c) The amount determined by multiplying the amount determined
8under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
9jobs created in a development zone and not filled by a member of a targeted group
10and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
11reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2166 12Section 2166. 76.636 (2) (d) of the statutes is amended to read:
AB40-ASA1,870,2013 76.636 (2) (d) The amount determined by multiplying the amount determined
14under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
15full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
16stats.,
excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
17enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
18which significant capital investment was made and by then subtracting the
19subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
20under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2167 21Section 2167. 76.636 (2) (e) of the statutes is amended to read:
AB40-ASA1,871,322 76.636 (2) (e) The amount determined by multiplying the amount determined
23under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
24jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats.,
25excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a

1development zone and not filled by a member of a targeted group and by then
2subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
3reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2168 4Section 2168. 76.636 (4) (intro.) of the statutes is amended to read:
AB40-ASA1,871,95 76.636 (4) Credit precluded. (intro.) If the certification of a person for tax
6benefits under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats.,
7s.
560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., is revoked, or if the person
8becomes ineligible for tax benefits under s. 238.395 (3) or s. 560.795 (3), 2009 stats.,
9that person may not do any of the following:
AB40-ASA1, s. 2169 10Section 2169. 76.636 (5) of the statutes is amended to read:
AB40-ASA1,871,1811 76.636 (5) Carry-over precluded. If a person who is entitled under s. 238.395
12(3) or
s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 238.365 (3),
13238.397 (4), or 238.398 (3) or
s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
14or s. 560.798 (3), 2009 stats., for tax benefits ceases business operations in the
15development zone during any of the taxable years that that zone exists, that person
16may not carry over to any taxable year following the year during which operations
17cease any unused credits from the taxable year during which operations cease or
18from previous taxable years.
AB40-ASA1, s. 2170 19Section 2170. 76.636 (6) of the statutes is amended to read:
AB40-ASA1,871,2320 76.636 (6) Administration. Any insurer who claims a credit under sub. (2) shall
21include with the insurer's annual return under s. 76.64 a copy of its certification for
22tax benefits and a copy of its verification of expenses from the department of
23commerce or the Wisconsin Economic Development Corporation.
AB40-ASA1, s. 2171 24Section 2171. 76.637 (1) of the statutes is amended to read:
AB40-ASA1,872,3
176.637 (1) Definition. In this section, "claimant" means an insurer who files
2a claim under this section and is certified under s. 238.301 (2) or s. 560.701 (2), 2009
3stats.,
and authorized to claim tax benefits under s. 238.303 or s. 560.703, 2009 stats.
AB40-ASA1, s. 2172 4Section 2172. 76.637 (2) of the statutes is amended to read:
AB40-ASA1,872,95 76.637 (2) Filing claims. Subject to the limitations under this section, ss.
6238.301 to 238.306,
and ss. 560.701 to 560.706, 2009 stats., for taxable years
7beginning after December 31, 2008, a claimant may claim as a credit against the fees
8due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the amount authorized for the
9claimant under s. 238.303 or s. 560.703, 2009 stats.
AB40-ASA1, s. 2173 10Section 2173. 76.637 (3) of the statutes is amended to read:
AB40-ASA1,872,1511 76.637 (3) Limitations. No credit may be allowed under this section unless the
12insurer includes with the insurer's annual return under s. 76.64 a copy of the
13claimant's certification under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and a copy
14of the claimant's notice of eligibility to receive tax benefits under s. 238.303 (3) or s.
15560.703 (3), 2009 stats.
AB40-ASA1, s. 2174 16Section 2174. 76.637 (4) of the statutes is amended to read:
AB40-ASA1,873,217 76.637 (4) Administration. If an insurer's certification is revoked under s.
18238.305 or
s. 560.705, 2009 stats., or if an insurer becomes ineligible for tax benefits
19under s. 238.302 or s. 560.702, 2009 stats., the insurer may not claim credits under
20this section for the taxable year that includes the day on which the certification is
21revoked; the taxable year that includes the day on which the insurer becomes
22ineligible for tax benefits; or succeeding taxable years and the insurer may not carry
23over unused credits from previous years to offset the fees imposed under ss. 76.60,
2476.63, 76.65, 76.66, or 76.67 for the taxable year that includes the day on which

1certification is revoked; the taxable year that includes the day on which the insurer
2becomes ineligible for tax benefits; or succeeding taxable years.
AB40-ASA1, s. 2175 3Section 2175. 76.638 (1) of the statutes is amended to read:
AB40-ASA1,873,54 76.638 (1) Definitions. In this section, "fund manager" means an investment
5fund manager certified under s. 238.15 (2) or s. 560.205 (2), 2009 stats.
AB40-ASA1, s. 2176 6Section 2176. 76.638 (2) of the statutes is amended to read:
AB40-ASA1,873,127 76.638 (2) Filing claims. For taxable years beginning after December 31, 2008,
8subject to the limitations provided under this subsection and s. 238.15 or s. 560.205,
92009 stats.
, an insurer may claim as a credit against the fees imposed under s. 76.60,
1076.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund
11manager that the fund manager invests in a business certified under s. 238.15 or s.
12560.205 (1), 2009 stats.
AB40-ASA1, s. 2177 13Section 2177. Chapter 77 (title) of the statutes is amended to read:
AB40-ASA1,873,1414 Chapter 77
AB40-ASA1,874,415 TAXATION OF FOREST CROPLANDS;
16 REAL ESTATE TRANSFER FEES;
17 SALES AND USE TAXES; COUNTY,
18 TRANSIT AUTHORITY, AND
19 SPECIAL DISTRICT SALES AND USE
20 TAXES; MANAGED FOREST LAND;
21RECYCLING economic development
22SURCHARGE; LOCAL FOOD
23 AND BEVERAGE TAX;
24 LOCAL RENTAL CAR TAX; PREMIER
25 RESORT AREA TAXES;

1STATE RENTAL VEHICLE FEE;
2 DRY CLEANING FEES;
3 SOUTHEASTERN REGIONAL
4 TRANSIT AUTHORITY FEE
AB40-ASA1, s. 2177m 5Section 2177m. Chapter 77 (title) of the statutes, as affected by 2011
6Wisconsin Act .... (this act), is amended to read:
AB40-ASA1,874,77 CHAPTER 77
AB40-ASA1,874,218 TAXATION OF FOREST CROPLANDS;
9 REAL ESTATE TRANSFER FEES;
10 SALES AND USE TAXES;
11 COUNTY, TRANSIT AUTHORITY, AND
12 SPECIAL DISTRICT SALES AND USE
13 TAXES; MANAGED FOREST LAND;
14 EConomic development SURCHARGE;
15 LOCAL FOOD AND BEVERAGE TAX;
16 LOCAL RENTAL CAR TAX; Premier
17 resort area taxes;
18 state rental vehicle fee;
19 dry cleaning fees;
20SOUTHEASTERN REGIONAL
21 TRANSIT AUTHORITY FEE
AB40-ASA1, s. 2178 22Section 2178. 77.22 (2) (d) of the statutes is amended to read:
AB40-ASA1,875,223 77.22 (2) (d) If the real estate transferred is not subject to certification under
24s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)

1(c), the reason why it is not so subject or the form prescribed by the department of
2commerce safety and professional services under s. 101.122 (6).
AB40-ASA1, s. 2178m 3Section 2178m. 77.52 (21) of the statutes is renumbered 77.52 (21) (a) and
4amended to read:
AB40-ASA1,875,95 77.52 (21) (a) A Except as provided in par. (b), a person who provides a product
6that is not a distinct and identifiable product because it is provided free of charge,
7as provided in s. 77.51 (3pf) (b), is the consumer of that the product that is provided
8free of charge
and shall pay the tax imposed under this subchapter on the purchase
9price of that product.
AB40-ASA1, s. 2178n 10Section 2178n. 77.52 (21) (b) of the statutes is created to read:
AB40-ASA1,875,1511 77.52 (21) (b) A person who provides a product that is not distinct and
12identifiable because it is provided free of charge to a purchaser who must also
13purchase another product that is subject to the tax imposed under this subchapter
14from that person in the same transaction may purchase the product provided free of
15charge without tax, for resale.
AB40-ASA1, s. 2179 16Section 2179. 77.54 (5) (am) of the statutes is created to read:
AB40-ASA1,875,1917 77.54 (5) (am) Modular homes, as defined in s. 101.71 (6), and manufactured
18homes, as defined in s. 101.91 (2), that are used in real property construction
19activities outside this state.
AB40-ASA1, s. 2180m 20Section 2180m. 77.54 (9a) (er) of the statutes is repealed.
AB40-ASA1, s. 2181 21Section 2181. 77.54 (11m) of the statutes is created to read:
AB40-ASA1,875,2422 77.54 (11m) The sales price from the sales of and the storage, use, or other
23consumption of vegetable oil or animal fat that is converted into motor vehicle fuel
24that is exempt under s. 78.01 (2n) from the taxes imposed under s. 78.01 (1).
AB40-ASA1, s. 2181n 25Section 2181n. 77.54 (58) of the statutes is created to read:
AB40-ASA1,876,6
177.54 (58) The sales price from the sale of and the storage, use, or other
2consumption of snowmaking and snow-grooming machines and equipment,
3including accessories, attachments, and parts for the machines and equipment and
4the fuel and electricity used to operate such machines and equipment, that are used
5exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes,
6and ski trails.
AB40-ASA1, s. 2181p 7Section 2181p. 77.54 (59) of the statutes is created to read:
AB40-ASA1,876,98 77.54 (59) The sales price from the sales of and the storage, use, or other
9consumption of advertising and promotional direct mail.
AB40-ASA1, s. 2183d 10Section 2183d. Subchapter V (title) of chapter 77 [precedes 77.70] of the
11statutes is amended to read:
AB40-ASA1,876,1212 Chapter 77
AB40-ASA1,876,1513 subchapter v
14 county, transit authority, and
15 special district sales and use taxes
AB40-ASA1, s. 2183e 16Section 2183e. 77.708 of the statutes, as affected by 2011 Wisconsin Act ....
17(this act), is repealed.
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