AB405: Bill Text

AB405,17 Section 17. 77.53 (19) of the statutes is created to read:

AB405,6,24 77.53 (19) This section does not apply to the storage, use, or other consumption in this state of tangible personal property, property, or goods under s. 77.52 (1) (a), (c), or (d), or taxable services, purchased outside this state, as determined under s. 77.522, by an out-of-state business, as defined in s. 323.12 (5) (a) 6., and brought into this state and used solely for disaster relief work, as defined in s. 323.12 (5) (a) 3.

AB405,18 Section 18. 323.12 (title) of the statutes is amended to read:

AB405,7,1 323.12 (title) Governor; duties and powers; out-of-state assistance.

AB405,19 Section 19. 323.12 (5) of the statutes is created to read:

AB405,7,4 323.12 (5) Work performed by an out-of-state business or employee. (a) In this subsection:

AB405,7,6 1. "Declared state of emergency" means a state of emergency declared by the governor under s. 323.10.

AB405,7,8 2. "Disaster period" means the time that begins 10 days before a declared state of emergency and ends 60 days after the declared state of emergency ends.

AB405,7,12 3. "Disaster relief work" means work, including repairing, renovating, installing, building, or performing other services or activities relating to infrastructure in this state that has been damaged, impaired, or destroyed in connection with a declared state of emergency.

AB405,7,18 4. "Doing business in this state" has the meaning given in s. 71.22 (1r), except that members of a combined group, as defined in s. 71.255 (1) (a), are not considered to be doing business in this state based solely on another member of the combined group doing business in this state. A business shall be considered to be doing business in this state for purposes of ch. 77 if it performs disaster relief work in this state.

AB405,7,23 5. "Infrastructure" means property and equipment owned or used by communications networks; electric generation, transmission, and distribution systems; gas distribution systems; water pipelines; and any related support facilities that service multiple customers or citizens, including buildings, offices, lines, poles, pipes, structures, equipment, and other real or personal property.

AB405,8,5 6. "Out-of-state business" means a sole proprietorship, partnership, limited liability company, joint venture, corporation, or other organization or enterprise, whether operated for profit or not for profit, that is not organized under the laws of this state and that, except for disaster relief work during a disaster period, was not doing business in this state during the 3 taxable years immediately preceding the disaster period or the current taxable year in which the declared state of emergency occurs.

AB405,8,11 7. "Out-of-state employee" means an individual who does not work in this state, except for disaster relief work during a disaster period, and who immediately prior to that declared state of emergency was not a resident of this state, was not doing business in this state that required a tax return to be filed in this state, and was not performing services in this state that required a tax return to be filed in this state.

AB405,8,12 8. "Taxable year" has the meaning given in s. 71.01 (12).

AB405,8,15 (b) Subject to par. (c), any out-of-state business or out-of-state employee is exempt from all of the following for disaster relief work performed during a disaster period:

AB405,8,22 1. Any applicable state withholding, income, franchise, or use tax, and any related registration requirement or fee, as provided under ss. 71.03 (2) (a) 2., 71.04 (7) (f) 17., 71.05 (1) (g), 71.23 (3) (bm), 71.25 (9) (f) 17. and (16), 71.26 (2) (a) 12., 71.64 (6) (c), 71.67 (6) (b), 77.52 (7) (b) and (12), and 77.53 (9) (b) and (19). The department of revenue may examine and inspect the books, records, memoranda, and property of any out-of-state business or out-of-state employee to verify an exemption claimed under this subdivision.

AB405,8,24 2. Any applicable fee imposed by a state agency, local unit of government, or other subdivision or instrumentality of the state or of a local unit of government.

AB405,9,3 3. Any applicable license, certificate, registration, permit, or other credential or approval of a state agency, local unit of government, or other subdivision or instrumentality of the state or of a local unit of government.

AB405,9,10 (c) No later than 90 days after the last day of a disaster period, any out-of-state business, and the employer of any out-of-state employee, that wishes to claim an exemption under par. (b) shall provide notice to the department of revenue, in the manner prescribed by the department, that the out-of-state business or out-of-state employee is in the state solely to perform disaster relief work. The notice shall include all of the following information for each out-of-state business and each out-of-state employee:

AB405,9,11 1. Legal name and business name, if any.

AB405,9,12 2. State of domicile or residence.

AB405,9,13 3. Principal address.

AB405,9,14 4. Federal tax identification number.

AB405,9,16 5. The date of entry to the state for the purpose of performing the disaster relief work.

AB405,9,17 6. Contact information.

AB405,9,20 (d) A business organized under the laws of this state shall provide the information required under par. (c) for any out-of-state business that is a related entity, as defined in s. 71.22 (9am), that enters the state to perform disaster relief.

AB405,20 Section 20. Initial applicability.

AB405,9,25 (1) Disaster relief work. The treatment of sections 71.03 (2) (a) 2., 71.04 (7) (f) 17., 71.05 (1) (g), 71.25 (9) (f) 17. and (16), 71.26 (2) (a) 12., and 71.64 (6) (c) of the statutes, the renumbering of section 71.23 (3) of the statutes, the renumbering and amendment of section 71.67 (6) of the statutes, and the creation of sections 71.23 (3) (bm) and 71.67 (6) (b) of the statutes first apply to taxable years beginning on January 1, 2015.

AB405,21 Section 21. Effective dates. This act takes effect on the day after publication, except as follows:

AB405,10,8 (1) The treatment of sections 77.52 (12) and 77.53 (19) of the statutes, the renumbering and amendment of sections 77.52 (7) and 77.53 (9) of the statutes, and the creation of sections 77.52 (7) (b) and 77.53 (9) (b) of the statutes take effect on the first day of the 3rd month beginning after publication.

AB405,10,9 (End)