Amendment SSA1-SB21

SB21-SSA1,792,14 (g) An air hockey table.

SB21-SSA1,792,15 (h) A shuffleboard table.

SB21-SSA1,792,16 (i) A jukebox.

SB21-SSA1,2516 Section 2516. 77.51 (13) (intro.) of the statutes is amended to read:

SB21-SSA1,792,19 77.51 (13) (intro.) "Retailer" Except as provided in sub. (13b), "retailer" includes:

SB21-SSA1,2517 Section 2517. 77.51 (13b) of the statutes is created to read:

SB21-SSA1,792,21 77.51 (13b) (a) In this subsection:

SB21-SSA1,792,25 1. "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls or is controlled by, or is under common control with, another person. For purposes of this subdivision, a person controls another person if that person holds at least 50 percent ownership interest in the other person.

SB21-SSA1,793,3 2. "Distribution facility" means an establishment where tangible personal property is stored and processed for delivery to customers and where no retail sales of the property are made.

SB21-SSA1,793,7 3. "Third-party seller" means a person who owns tangible personal property or items under s. 77.52 (1) (b), who enters into a contract with a person described in par. (b) for the sale of the tangible personal property or items and who is not an affiliate of the person described in par. (b).

SB21-SSA1,793,10 (b) Except as provided in par. (c), "retailer" does not include a person, or the person's affiliates, making sales of tangible personal property or items under s. 77.52 (1) (b), if all of the following apply:

SB21-SSA1,793,11 1. The person or any of the person's affiliates operates a distribution facility.

SB21-SSA1,793,13 2. The person or any of the person's affiliates sells the tangible personal property or items under s. 77.52 (1) (b), on behalf of a 3rd-party seller.

SB21-SSA1,793,15 3. The 3rd-party seller owns the tangible personal property or items under s. 77.52 (1) (b), and is disclosed to the customer as the seller.

SB21-SSA1,793,18 4. Neither the person nor any affiliate of the person makes any sales for which the customer takes possession of the tangible personal property or items under s. 77.52 (1) (b), at a location operated by the person or any of the person's affiliates.

SB21-SSA1,793,23 (c) Paragraph (b) does not apply to sales at auction; sales of tangible personal property or items under s. 77.52 (1) (b), owned or previously owned by the person operating the distribution facility or by any of the person's affiliates; or the sales of any of the following that are registered or titled, or required to be registered or titled, under the laws of this state, or of the United States:

SB21-SSA1,793,24 1. Motor vehicles.

SB21-SSA1,793,25 2. Aircraft.

SB21-SSA1,794,1 3. Snowmobiles.

SB21-SSA1,794,2 4. Recreational vehicles, as defined in s. 340.01 (48r).

SB21-SSA1,794,3 5. Trailers.

SB21-SSA1,794,4 6. Semitrailers.

SB21-SSA1,794,5 7. All-terrain vehicles.

SB21-SSA1,794,6 8. Utility terrain vehicles.

SB21-SSA1,794,7 9. Boats.

SB21-SSA1,2518 Section 2518. 77.51 (13g) (intro.) of the statutes is amended to read:

SB21-SSA1,794,11 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", for purposes of the use tax, means includes any of the following:

SB21-SSA1,2519 Section 2519. 77.51 (13g) (a) of the statutes is amended to read:

SB21-SSA1,794,13 77.51 (13g) (a) Any retailer owning any real property in this state or.

SB21-SSA1,794,16 (ab) Any retailer leasing or renting out any tangible personal property, or items or property under s. 77.52 (1) (b) or (c), if such property or items are located in this state or.

SB21-SSA1,794,20 (ac) Any retailer maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or an agent, by whatever name called or some other person, an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business in this state.

SB21-SSA1,2520 Section 2520. 77.51 (13g) (b) of the statutes is amended to read:

SB21-SSA1,795,2 77.51 (13g) (b) Any retailer having any representative, including a manufacturer's representative, agent, salesperson, canvasser , or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering, or the taking of orders for any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services or for the purpose of performing any of the other activities described in this subsection.

SB21-SSA1,2521 Section 2521. 77.51 (13g) (e) of the statutes is created to read:

SB21-SSA1,795,6 77.51 (13g) (e) Any person servicing, repairing, or installing equipment or other tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in this state.

SB21-SSA1,2522 Section 2522. 77.51 (13g) (f) of the statutes is created to read:

SB21-SSA1,795,10 77.51 (13g) (f) Any person delivering tangible personal property or items under s. 77.52 (1) (b) into this state in a vehicle operated by the person that sells the property or items that are delivered.

SB21-SSA1,2523 Section 2523. 77.51 (13g) (g) of the statutes is created to read:

SB21-SSA1,795,12 77.51 (13g) (g) Any person performing construction activities in this state.

SB21-SSA1,2524m Section 2524m. 77.52 (2) (a) 2. a. of the statutes is amended to read:

SB21-SSA1,795,22 77.52 (2) (a) 2. a. Except as provided in subd. 2. b. and, c., and d., the sale of admissions to amusement, athletic, entertainment, or recreational events or places, except county fairs,; the sale, rental, or use of regular bingo cards, extra regular cards, and special bingo cards and the sale of bingo supplies to players; and the furnishing, for dues, fees, or other considerations, the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic, or recreational devices or facilities, including the sale or furnishing of use of recreational facilities on a periodic basis or other recreational rights, including but not limited to membership rights, vacation services, and club memberships.

SB21-SSA1,2524n Section 2524n. 77.52 (2) (a) 2. d. of the statutes is created to read:

SB21-SSA1,796,4 77.52 (2) (a) 2. d. Taxable sales on the privilege of having access to or the use of an amusement device include only the sales of playing time on the device. To the extent that playing time on an amusement device derives from playing specified digital goods or additional digital goods on the amusement device, the tax imposed under sub. (1) (d) does not apply to specified digital goods or additional digital goods used on or as part of the device.

SB21-SSA1,2524p Section 2524p. 77.54 (9a) (j) of the statutes is created to read:

SB21-SSA1,796,6 77.54 (9a) (j) A nonprofit corporation created under s. 66.0304 (4e).

SB21-SSA1,2524r Section 2524r. 77.54 (9a) (k) of the statutes is created to read:

SB21-SSA1,796,14 77.54 (9a) (k) A construction contractor who, in fulfillment of a real property construction activity, transfers the tangible personal property, or item, or property under s. 77.52 (1) (b) or (c), to an entity described under par. (b) or (f), if such tangible personal property, item, or property becomes a component of a facility in this state that is owned by the entity. In this subsection, "facility" means any building, shelter, parking lot, parking garage, athletic field, athletic park, storm sewer, or water supply system, but does not include a highway, street, or road.

SB21-SSA1,2524t Section 2524t. 77.54 (62) of the statutes is created to read:

SB21-SSA1,796,18 77.54 (62) The sales price from the sale of and the storage, use, or other consumption of farm-raised deer, as defined in s. 95.001 (1) (ag), sold to a person who is operating a hunting preserve or game farm in this state.

SB21-SSA1,2525 Section 2525. 77.59 (5) of the statutes is amended to read:

SB21-SSA1,797,4 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person who is entitled to the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3), (6) and (7). No person has any right to, or interest in, any refund under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed.

SB21-SSA1,2527 Section 2527. 77.86 (1) (b) of the statutes is renumbered 77.86 (1) (b) 1. and amended to read:

SB21-SSA1,797,11 77.86 (1) (b) 1. Except as provided under sub. (6), an owner who intends to cut merchantable timber on managed forest land shall, at least 30 days before the cutting is to take place, on a form provided by the department, file a notice of intent to cut and, except as provided under subd. 2., request approval of the proposed cutting from the department.

SB21-SSA1,2528 Section 2528. 77.86 (1) (b) 2. of the statutes is created to read:

SB21-SSA1,797,19 77.86 (1) (b) 2. An owner who is required under the terms of an approved management plan to cut merchantable timber on managed forest land is not required to obtain approval of the cutting of that timber before the cutting takes place if a cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber, or a forester accredited by the Society of American Foresters, Association of Consulting Foresters, or Wisconsin Consulting Foresters, provided the required notice of intent to cut to the department under subd. 1.

SB21-SSA1,2529 Section 2529. 77.86 (3) of the statutes is amended to read:

SB21-SSA1,797,25 77.86 (3) Time limit. All cutting specified in the notice under sub. (1) (b) shall be commenced within one year after the date the proposed cutting is approved or, if approval is not required under sub. (1) (b) 2., within one year after the date on which the notice under sub. (1) (b) 1. is filed. The owner shall report to the department the date on which the cutting is commenced.

SB21-SSA1,2530 Section 2530. 77.86 (4) of the statutes is amended to read:

SB21-SSA1,798,7 77.86 (4) Reporting. Within 30 days after completion of any cutting approved under this section, the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement.

SB21-SSA1,2530m Section 2530m. 77.89 (1) of the statutes is renumbered 77.89 (1) (a).

SB21-SSA1,2530p Section 2530p. 77.89 (1) (b) of the statutes is created to read:

SB21-SSA1,798,17 77.89 (1) (b) The department shall distribute from the appropriation under s. 20.370 (1) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000 in fiscal year 2016-17 among treasurers of each municipality in which is located land subject to a managed forest land order that is designated as closed to public access under s. 77.83 (1). The department shall distribute to each municipal treasurer an amount in proportion to the number of acres of closed land in that municipality. The department shall make the payments for fiscal year 2015-16 before July 1, 2016. The department shall make the payments for fiscal year 2016-17 before July 1, 2017.

SB21-SSA1,2530q Section 2530q. 77.89 (2) (a) of the statutes is amended to read:

SB21-SSA1,798,25 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received under sub. (1) (a) and (b) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876 to the county treasurer and shall deposit the remainder in the municipal treasury. The payment to the county treasurer for money received before November 1 of any year shall be made on or before the November 15 after its receipt. For money received on or after November 1 of any year, the payment to the county treasurer shall be made on or before November 15 of the following year.

SB21-SSA1,2530v Section 2530v. 77.895 (1) (a) of the statutes is repealed.

SB21-SSA1,2531c Section 2531c. 77.895 (2) of the statutes is amended to read:

SB21-SSA1,799,7 77.895 (2) Program. The department shall establish and administer a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing. The board shall administer the program and award the grants under the program.

SB21-SSA1,2531g Section 2531g. 77.895 (3) (intro.) of the statutes is amended to read:

SB21-SSA1,799,12 77.895 (3) Requirements. (intro.) The department, in consultation with the board, shall promulgate rules establishing requirements for awarding grants under this section. The rules promulgated under this subsection shall include all of the following:

SB21-SSA1,2531n Section 2531n. 77.895 (3) (a) of the statutes is amended to read:

SB21-SSA1,799,15 77.895 (3) (a) A requirement that the board department give higher priority to counties over other grant applicants in awarding grants under this section.

SB21-SSA1,2531r Section 2531r. 77.895 (3) (b) of the statutes is amended to read:

SB21-SSA1,799,19 77.895 (3) (b) A requirement that, in awarding grants to counties under this section, the board department give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83.

SB21-SSA1,2531w Section 2531w. 77.895 (3) (c) of the statutes is amended to read:

SB21-SSA1,799,23 77.895 (3) (c) A requirement that, in awarding grants to towns under this section, the board department give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83.

SB21-SSA1,2531x Section 2531x. 77.91 (7) of the statutes is created to read:

SB21-SSA1,800,5 77.91 (7) Certification group opt-in. If the department establishes a group certification program under which land designated as managed forest land may be certified as meeting certain forest management standards, the department may enroll managed forest land in the program only if the owner of the managed forest land affirmatively elects to have the land enrolled.

SB21-SSA1,2532d Section 2532d. 79.05 (6) (c) of the statutes is amended to read:

SB21-SSA1,800,12 79.05 (6) (c) If a municipality receives payments from another governmental unit for providing a service to that other governmental unit, pursuant to a contract with the municipality, the municipality receiving the payments shall not include the amounts of the payments nor the costs for providing the service in its budget for the year in which it receives the payments, for the purpose of determining eligibility under sub. (2) (c).

SB21-SSA1,2539d Section 2539d. 79.14 of the statutes is amended to read:

SB21-SSA1,800,19 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; and $747,400,000 in 2013, 2014, and 2015; and $853,000,000 in 2016 and in each year thereafter.

SB21-SSA1,2545o Section 2545o. 84.01 (35) (b) of the statutes is amended to read:

SB21-SSA1,800,25 84.01 (35) (b) Except as provided in par. (c) (d), and notwithstanding any other provision of this chapter or ch. 82, 83, or 85, the department shall ensure that give due consideration to establishing bikeways and pedestrian ways are established in all new highway construction and reconstruction projects funded in whole or in part from state funds or federal funds appropriated under s. 20.395 or 20.866.

SB21-SSA1,2545q Section 2545q. 84.01 (35) (c) (intro.) and 2. to 5. of the statutes are repealed.

SB21-SSA1,2545r Section 2545r. 84.01 (35) (c) 1. of the statutes is renumbered 84.01 (35) (d) 1.

SB21-SSA1,2545s Section 2545s. 84.01 (35) (d) of the statutes is created to read:

SB21-SSA1,801,6 84.01 (35) (d) The department may not establish a bikeway or pedestrian way as a part of a new highway construction or reconstruction project if any of the following apply:

SB21-SSA1,801,12 2. The project is funded in whole or in part from state funds unless the governing body of each municipality in which a portion of the project will occur has adopted a resolution authorizing the department to establish the bikeway or pedestrian way. This subdivision does not apply if the federal government provides written notice to the department that establishment of a bikeway or pedestrian way as a part of a project is a condition of the use of federal funds for that project.

SB21-SSA1,2546 Section 2546. 84.01 (36) (d) of the statutes is renumbered 84.01 (36) (d) 1. and amended to read: