SB21: Bill Text

SB21,2489 Section 2489. 74.37 (4) (c) of the statutes is amended to read:

SB21,1018,14 74.37 (4) (c) No claim or action for an excessive assessment may be brought or maintained under this section if the assessment of the property for the same year is contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85. No assessment may be contested under s. 70.47 (7) (c), (13), or (16) (c) or 70.85 if a claim is brought and maintained under this section based on the same assessment.

SB21,2490 Section 2490. 74.37 (4) (d) of the statutes is repealed.

SB21,2491 Section 2491. 74.37 (6) of the statutes is repealed.

SB21,2492 Section 2492. 75.106 (1) (a) of the statutes is amended to read:

SB21,1018,21 75.106 (1) (a) "Brownfield" has the meaning given in s. 238.13 235.13 (1) (a), except that, for purposes of this section, "brownfield" also means abandoned, idle, or underused residential facilities or sites, the expansion or redevelopment of which is adversely affected by actual or perceived environmental contamination.

SB21,2493 Section 2493. 76.636 (1) (b) 1. of the statutes is amended to read:

SB21,1018,24 76.636 (1) (b) 1. A development zone under s. 235.30 or s. 238.30, 2013 stats., or s. 560.70, 2009 stats.

SB21,2494 Section 2494. 76.636 (1) (b) 2. of the statutes is amended to read:

SB21,1019,2 76.636 (1) (b) 2. A development opportunity zone under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795, 2009 stats.

SB21,2495 Section 2495. 76.636 (1) (b) 3. of the statutes is amended to read:

SB21,1019,5 76.636 (1) (b) 3. An enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s. 560.797, 2009 stats.

SB21,2496 Section 2496. 76.636 (1) (b) 4. of the statutes is amended to read:

SB21,1019,8 76.636 (1) (b) 4. An agricultural development zone under s. 235.398 or s. 238.398, 2013 stats., or s. 560.798, 2009 stats.

SB21,2497 Section 2497. 76.636 (1) (c) of the statutes is amended to read:

SB21,1019,15 76.636 (1) (c) "Environmental remediation" means removal or containment of environmental pollution, as defined in s. 299.01 (4), and restoration of soil or groundwater that is affected by environmental pollution, as defined in s. 299.01 (4), in a brownfield if that removal, containment, or restoration fulfills the requirement under s. 71.47 (1de) (a) 1., 2013 stats., unless an investigation of the property determines that remediation is required and that remediation is not undertaken.

SB21,2498 Section 2498. 76.636 (1) (d) of the statutes is amended to read:

SB21,1019,17 76.636 (1) (d) "Full-time job" has the meaning given in s. 238.30 235.30 (2m).

SB21,2499 Section 2499. 76.636 (1) (e) (intro.) of the statutes is amended to read:

SB21,1019,21 76.636 (1) (e) (intro.) "Member of a targeted group" means any of the following, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3., 2013 stats., by a designated local agency, as defined in s. 71.47 (1dj) (am) 2. , 2013 stats.:

SB21,2500 Section 2500. 76.636 (2) (intro.) of the statutes is amended to read:

SB21,1020,5 76.636 (2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., for any taxable year for which an insurer is entitled under s. 235.395 or s. 238.395, 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., or s. 238.398 (3), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., the insurer may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the following amounts:

SB21,2501 Section 2501. 76.636 (2) (b) of the statutes is amended to read:

SB21,1020,11 76.636 (2) (b) The amount determined by multiplying the amount determined under s. 235.385 (1) (b) or s. 238.385 (1) (b), 2013 stats., or s. 560.785 (1) (b), 2009 stats., by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21,2502 Section 2502. 76.636 (2) (c) of the statutes is amended to read:

SB21,1020,17 76.636 (2) (c) The amount determined by multiplying the amount determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21,2503 Section 2503. 76.636 (2) (d) of the statutes is amended to read:

SB21,1021,2 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 235.385 (1) (bm) or s. 238.385 (1) (bm), 2013 stats., or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 235.397 or s. 238.397, 2013 stats., or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21,2504 Section 2504. 76.636 (2) (e) of the statutes is amended to read:

SB21,1021,10 76.636 (2) (e) The amount determined by multiplying the amount determined under s. 235.385 (1) (c) or s. 238.385 (1) (c), 2013 stats., or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 235.385 or s. 238.385, 2013 stats., or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.

SB21,2505 Section 2505. 76.636 (4) (intro.) of the statutes is amended to read:

SB21,1021,17 76.636 (4) Credit precluded. (intro.) If the certification of a person for tax benefits under s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., or s. 238.398 (3), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., is revoked, or if the person becomes ineligible for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., that person may not do any of the following:

SB21,2506 Section 2506. 76.636 (5) of the statutes is amended to read:

SB21,1022,2 76.636 (5) Carry-over precluded. If a person who is entitled under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., or s. 238.398 (3), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., for tax benefits ceases business operations in the development zone during any of the taxable years that that zone exists, that person may not carry over to any taxable year following the year during which operations cease any unused credits from the taxable year during which operations cease or from previous taxable years.

SB21,2507 Section 2507. 76.636 (6) of the statutes is amended to read:

SB21,1022,8 76.636 (6) Administration. Any insurer who claims a credit under sub. (2) shall include with the insurer's annual return under s. 76.64 a copy of its certification for tax benefits and a copy of its verification of expenses from the department of commerce or the Wisconsin Economic Development Corporation or the Forward Wisconsin Development Authority.

SB21,2508 Section 2508. 76.637 (1) of the statutes is amended to read:

SB21,1022,13 76.637 (1) Definition. In this section, "claimant" means an insurer who files a claim under this section and is certified under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.

SB21,2509 Section 2509. 76.637 (2) of the statutes is amended to read:

SB21,1022,20 76.637 (2) Filing claims. Subject to the limitations under this section, ss. 235.301 to 235.306, ss. 238.301 to 238.306, 2013 stats., and ss. 560.701 to 560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before January 1, 2016, a claimant may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the amount authorized for the claimant under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.

SB21,2510 Section 2510. 76.637 (3) of the statutes is amended to read:

SB21,1023,2 76.637 (3) Limitations. No credit may be allowed under this section unless the insurer includes with the insurer's annual return under s. 76.64 a copy of the claimant's certification under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303 (3) or s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.

SB21,2511 Section 2511. 76.637 (4) of the statutes is amended to read:

SB21,1023,14 76.637 (4) Administration. If an insurer's certification is revoked under s. 235.305 or s. 238.305, 2013 stats., or s. 560.705, 2009 stats., or if an insurer becomes ineligible for tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., the insurer may not claim credits under this section for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years and the insurer may not carry over unused credits from previous years to offset the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years.

SB21,2512 Section 2512. 76.637 (5) of the statutes is created to read:

SB21,1023,19 76.637 (5) Sunset. No credit may be claimed under this section for taxable years beginning after December 31, 2015, except that credits certified by the Forward Wisconsin Development Authority before January 1, 2016, may be claimed for taxable years beginning after December 31, 2015.

SB21,2513 Section 2513. 76.638 (1) of the statutes is amended to read:

SB21,1023,23 76.638 (1) Definitions. In this section, "fund manager" means an investment fund manager certified under s. 235.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.

SB21,2514 Section 2514. 76.638 (2) of the statutes is amended to read:

SB21,1024,6 76.638 (2) Filing claims. For taxable years beginning after December 31, 2008, subject to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013 stats., or s. 560.205, 2009 stats., an insurer may claim as a credit against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund manager that the fund manager invests in a business certified under s. 235.15 or s. 238.15, 2013 stats., or s. 560.205 (1), 2009 stats.

SB21,2515 Section 2515. 76.80 (3) of the statutes is amended to read:

SB21,1024,12 76.80 (3) "Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that "telecommunications services" does not include video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 254.61 (3) 97.01 (7).

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

SB21,1024,15 77.51 (13) (intro.) "Retailer" Except as provided in sub. (13b), "retailer" includes:

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

SB21,1024,17 77.51 (13b) (a) In this subsection:

SB21,1024,21 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.

SB21,1024,24 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.

SB21,1025,4 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).

SB21,1025,7 (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:

SB21,1025,8 1. The person or any of the person's affiliates operates a distribution facility.

SB21,1025,10 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.

SB21,1025,12 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.

SB21,1025,15 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.

SB21,1025,20 (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:

SB21,1025,21 1. Motor vehicles.

SB21,1025,22 2. Aircraft.

SB21,1025,23 3. Snowmobiles.

SB21,1025,24 4. Recreational vehicles, as defined in s. 340.01 (48r).

SB21,1025,25 5. Trailers.

SB21,1026,1 6. Semitrailers.

SB21,1026,2 7. All-terrain vehicles.

SB21,1026,3 8. Utility terrain vehicles.

SB21,1026,4 9. Boats.

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

SB21,1026,8 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:

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

SB21,1026,10 77.51 (13g) (a) Any retailer owning any real property in this state or.

SB21,1026,13 (ab) Any retailer leasing or renting out any tangible personal property, or items or property under s. 77.52 (1) (b) or (c), located in if the lease or rental is sourced to this state or under s. 77.522.

SB21,1026,17 (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.

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

SB21,1026,24 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.

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

SB21,1027,3 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.

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

SB21,1027,7 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.