77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, and utility terrain vehicles, and off-highway motorcycles, as defined in s. 23.335 (1) (q), for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods, items, or property into this state in connection with a change of domicile to this state.
59,1185p
Section 1185p. 77.54 (3) (a) of the statutes is amended to read:
77.54 (3) (a) The sales price from the sales sale of and the storage, use, or other consumption of tractors and machines, including accessories, attachments, and parts, lubricants, nonpowered equipment, and other tangible personal property, or items or property under s. 77.52 (1) (b) or (c), that are used exclusively and directly, or are consumed or lose their identities, in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, beekeeping, and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to, or built into real property or that becomes an addition to, component of, or capital improvement of real property; and excluding tangible personal property, or items or property under s. 77.52 (1) (b) or (c), used or consumed in the erection of buildings or in the alteration, repair, or improvement of real property, regardless of any contribution that that personal property, or item or property under s. 77.52 (1) (b) or (c), makes to the production process in that building or real property and regardless of the extent to which that personal property, or item or property under s. 77.52 (1) (b) or (c), functions as a machine, except as provided in par. (c).
59,1185t
Section 1185t. 77.54 (3m) (intro.) of the statutes is amended to read:
77.54 (3m) (intro.) The sales price from the sale of and the storage, use, or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture, silviculture, beekeeping, and custom farming services:
59,1185v
Section 1185v. 77.54 (3m) (hm) of the statutes is created to read:
77.54 (3m) (hm) Bees, beehives, and bee combs.
59,1185w
Section 1185w. 77.54 (3m) (L) of the statutes is amended to read:
77.54 (3m) (L) Containers for fruits, vegetables,
bee products, grain, hay, silage, and animal wastes.
59,1186
Section 1186
. 77.54 (7) (b) (intro.) of the statutes is amended to read:
77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft and the item is registered or titled, or required to be registered or titled, in this state or if the item is a boat that is registered or titled, or required to be registered or titled, in this state or under the laws of the United States, the exemption under par. (a) applies only if all of the following conditions are fulfilled:
59,1186d
Section 1186d. 77.54 (9m) of the statutes is amended to read:
77.54 (9m) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, or items or property under s. 77.52 (1) (b) or (c), sold to a construction contractor who, in fulfillment of a real property construction activity, transfers the tangible personal property, or items or property under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em), or (f), a technical college district, the Board of Regents of the University of Wisconsin System, an institution, as defined in s. 36.05 (9), a college campus, as defined in 36.05 (6m), or the University of Wisconsin-Extension, if such tangible personal property, or items 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, water supply system, or sewerage and waste water treatment facility, but does not include a highway, street, or road.
59,1187
Section 1187
. 77.54 (20n) (d) of the statutes is created to read:
77.54 (20n) (d) The sales price from the sale of and the storage, use, or other consumption of prepared food that is sold by a retailer and that meets all of the following conditions:
1. The prepared food is not candy, soft drinks, or dietary supplements.
2. The retailer manufactures the prepared food in a building assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building was located in this state.
3. The retailer makes no retail sales of prepared food at the building described in subd. 2.
4. Any of the following applies:
a. The retailer freezes the prepared food prior to its sale and sells the prepared food at retail in a frozen state, and the prepared food is not sold with eating utensils that are provided by the retailer, as described in s. 77.51 (10m) (a) 3.
b. The prepared food consists of more than 50 percent yogurt.
59,1187d
Section 1187d. 77.54 (23n) of the statutes is renumbered 77.54 (23n) (b) (intro.) and amended to read:
77.54 (23n) (b) (intro.) The sales price from the sales of tangible personal property and property under s. 77.52 (1) (c) to, and the storage, use, or other consumption of tangible personal property and property under s. 77.52 (1) (c) by, a person who is licensed to operate a commercial radio or television station in this state, if the tangible personal property or property under s. 77.52 (1) (c) is used any of the following:
1. Used exclusively and directly in, or is fuel or electricity consumed in, the origination or integration of various sources of program material for commercial radio or television transmissions that are generally available to the public free of charge without a subscription or service agreement. This subsection applies to vehicles licensed for highway use and equipment used to transmit or receive signals from a satellite.
59,1187e
Section 1187e. 77.54 (23n) (a) of the statutes is created to read:
77.54 (23n) (a) In this subsection, “program material" means material transmitted by a commercial radio or television station that is generally available to the public free of charge without a subscription or service agreement. “Program material" includes material used in origination.
59,1187f
Section 1187f. 77.54 (23n) (b) 2. to 5. of the statutes are created to read:
77.54 (23n) (b) 2. Used primarily for transmitting or receiving commercial radio or television program material, including a broadcast transmitter, a satellite dish, and a communications tower and the material used to construct the tower.
3. Leased space on a communications tower if the space is used exclusively for transmitting or receiving commercial radio or television program material.
4. A motor vehicle licensed for highway use and used exclusively in the origination of commercial radio or television program material.
5. A part, an accessory, or a supply, including fuel or electricity, that is used for any of the property that is exempt under in subds. 1. to 4.
59,1187j
Section 1187j. 77.54 (30) (a) 3. of the statutes is amended to read:
77.54 (30) (a) 3. Electricity sold for use in farming, including but not limited to agriculture, dairy farming, floriculture, silviculture, and horticulture, and beekeeping.
59,1187k
Section 1187k. 77.54 (30) (a) 5. of the statutes is amended to read:
77.54 (30) (a) 5. Fuel sold for use in farming, including but not limited to agriculture, dairy farming, floriculture, silviculture, and horticulture, and beekeeping.
59,1187n
Section 1187n. 77.54 (33) of the statutes is amended to read:
77.54 (33) The sales price from sales the sale of and the storage, use, or other consumption of drugs used on farm livestock, not including workstock, or on bees.
59,1187p
Section 1187p. 77.54 (37) of the statutes is amended to read:
77.54 (37) The sales price from revenues collected under s. 256.35 (3) and the surcharge established by rule by the public service commission under s. 256.35 (3m) (f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6 .
59,1188
Section 1188
. 77.54 (60) (a) of the statutes is renumbered 77.54 (60) (d) (intro.) and amended to read:
77.54 (60) (d) (intro.) In this subsection,“
lump sum:
1. “Construction contract" means a contract to perform real property construction activities and to provide tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services and for which the contractor quotes the charge for labor, services of subcontractors, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services as one price, including a contract for which the contractor itemizes the charges for labor, services of subcontractors, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services as part of a schedule of values or similar document products.
59,1189
Section 1189
. 77.54 (60) (b) of the statutes is amended to read:
77.54 (60) (b) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services products that are sold by a prime contractor as part of a lump sum construction contract, if the total sales price of all such taxable products is less than 10 percent of the total amount of the lump sum
construction contract. Except as provided in par. (c), the prime contractor is the consumer of such taxable the products and shall pay the tax imposed under this subchapter on the taxable products.
59,1190
Section 1190
. 77.54 (60) (bm) of the statutes is created to read:
77.54 (60) (bm) 1. The sales price from the sale of and the storage, use, or other consumption of products that are sold by a subcontractor to a prime contractor, or to another subcontractor for eventual sale to the prime contractor, as part of a construction contract, if any of the following applies:
a. The total sales price of all products is less than 10 percent of the total amount of the construction contract.
b. The products will be sold by the prime contractor as part of a construction contract, and that sale is exempt under par. (b).
2. Except as provided in par. (c), the subcontractor is the consumer of the products exempted under this paragraph and shall pay the tax imposed under this subchapter on the products.
59,1191
Section 1191
. 77.54 (60) (c) of the statutes is renumbered 77.54 (60) (c) (intro.) and amended to read:
77.54 (60) (c) (intro.) If the lump sum construction contract under par. (b) is entered into with between a prime contractor and an entity that is exempt from taxation under sub. (9a), the all of the following apply:
1. The prime contractor is the consumer of all
taxable products used by the prime contractor in real property construction activities, but the prime contractor may purchase without tax, for resale, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services products that are sold by the
prime contractor to the entity as part of the lump sum construction contract with the entity and that are not consumed by the prime contractor in real property construction activities.
59,1192
Section 1192
. 77.54 (60) (c) 2. of the statutes is created to read:
77.54 (60) (c) 2. A subcontractor of the prime contractor is the consumer of all products used by the subcontractor in real property construction activities, but the subcontractor may purchase without tax, for resale, products that are sold by the subcontractor to the prime contractor or another subcontractor, as part of the subcontractor's construction contract under par. (bm), for resale to the entity and that are not consumed by the subcontractor in real property construction activities.
59,1193
Section 1193
. 77.54 (60) (d) 2. and 3. of the statutes are created to read:
77.54 (60) (d) 2. “Prime contractor" means a contractor who enters into a construction contract with an owner or lessee of real property, except for leased property under s. 77.52 (1) (c), to perform real property construction activities on the real property.
3. “Subcontractor" means a contractor who enters into a construction contract with a prime contractor or another subcontractor.
59,1194b
Section 1194b. 77.54 (65) of the statutes is created to read:
77.54 (65) (a) The sales price from the sale of and the storage, use, or other consumption of the following:
1. A video or electronic game sold in a tangible form to a person in the business of providing a taxable service through an amusement device if the video or electronic game is used exclusively for the amusement device. For purposes of this subdivision, a video or electronic game sold in a tangible form is a separate sale from the amusement device through which the video or electronic game is played if the sales price of the video or electronic game is separately indicated from the sales price of the amusement device on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
2. Tangible personal property sold to a person in the business of providing a taxable service through an amusement device if the tangible personal property is used exclusively as a prize awarded or transferred through the use of the amusement device.
3. Tournament or league entrance fees advertised and set aside as prize money.
(b) For purposes of this subsection, “amusement device” means a single or multiplayer device, machine, or game played for amusement, the outcome of which depends at least in part on the skill, precision, dexterity, or knowledge of the person playing, but not predominantly on the element of chance. “Amusement device” includes a pinball machine, console machine, crane machine, claw machine, redemption game, stacker, arcade game, foosball or soccer table game, miniature racetrack or football machine, target or shooting gallery machine, basketball machine, shuffleboard table, kiddie ride game, Skee-Ball machine, air hockey machine, dart board, pool table, billiard table, or any other similar device, machine, or game. “Amusement device” does not include any device, machine, or game that is illegal to operate within this state.
59,1194c
Section 1194c. 77.54 (66) of the statutes is created to read:
77.54 (66) The sales price from the sale of and the storage, use, or other consumption of farm-raised fish, as defined in s. 95.001 (1) (ah), sold to a fish farm, as defined in s. 95.001 (1) (aj), that is registered with the department of agriculture, trade and consumer protection under s. 95.60 (3m), or to a person who holds a valid permit under s. 29.736 for the stocking of fish.
59,1194d
Section 1194d. 77.59 (2) of the statutes is amended to read:
77.59 (2) The Except as provided in sub. (2g), the department may, by field audit, determine the tax required to be paid to the state or the refund due to any person under this subchapter. The determination may be made upon the basis of the facts contained in the return being audited or upon any other information in the department's possession. The determination may be made on the basis of sampling, whether or not the person being audited has complete records of transactions and whether or not the person being audited consents. The department may examine and inspect the books, records, memoranda and property of any person in order to verify the tax liability of that person or of another person. The department may subpoena any person to give testimony under oath before it and to produce whatever books, records or memoranda are necessary in order to enable the department to verify the tax liability of that person or of another person. The determination shall be presumed to be correct and the burden of proving it to be incorrect shall be upon the person challenging its correctness. A determination by the department in a field audit becomes final at the expiration of the appeal periods provided in sub. (6), and the tax liability of the taxpayer for the period audited may not be subsequently adjusted except as provided in sub. (4) (b), (8) or (8m). If the taxpayer files or is required to file more than one return for the taxpayer's fiscal year or for a calendar year, the determination made by field audit for that fiscal or calendar year shall be based on the receipts, purchases, deductions and exemptions for the entire fiscal or calendar year.
59,1194e
Section 1194e. 77.59 (2g) of the statutes is created to read:
77.59 (2g) The department shall promulgate rules to establish criteria applicable to field audits conducted under this subchapter for which an auditor uses a statistical sampling method whereby the auditor randomly selects a sample of transactions and uses probability theory to evaluate the sample results. The department shall establish criteria under this subsection to provide that any person with less than $10,000,000 in annual sales during any year at issue in a field audit may choose to have the audit conducted using statistical sampling as described in this subsection. In addition, the department shall establish criteria under this subsection that specifies the number of transactions necessary to qualify for statistical sampling and the maximum sample size.
59,1198
Section 1198
. 77.78 of the statutes is amended to read:
77.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is required to be registered by this state may be registered or titled by this state unless the registrant files a sales and use tax report and pays the county tax and special district tax at the time of registering or titling to the state agency that registers or titles the property. That state agency shall transmit those tax revenues to the department of revenue.
59,1199
Section 1199
. 77.82 (2m) (d) of the statutes is amended to read:
77.82 (2m) (d) All of the application recording fees collected under par. (a) shall be credited to the appropriation under s. 20.370 (1) (2) (cr).
59,1200
Section 1200
. 77.82 (2m) (dm) 1. of the statutes is amended to read:
77.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee, whichever is less, that is collected under par. (ag) shall be credited to the appropriation under s. 20.370 (1) (2) (cx).
59,1201
Section 1201
. 77.82 (2m) (dm) 2. of the statutes is amended to read:
77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s. 20.370 (1) (2) (cx), as calculated in subd. 1., shall be deposited into the conservation fund for forestry purposes.
59,1202
Section 1202
. 77.82 (4) of the statutes is amended to read:
77.82 (4) Additions to managed forest land. An owner of land that is designated as managed forest land may file an application with the department to designate as managed forest land an additional parcel of land if the additional parcel is at least 3 acres in size and is contiguous to any of that designated land. The application shall be accompanied by a nonrefundable $20 application recording fee unless a different amount for the fee is established by the department by rule at an amount equal to the average expense to the department of recording an order issued under this subchapter. The fee shall be deposited in the conservation fund and credited to the appropriation under s. 20.370 (1) (2) (cr). The application shall be filed on a department form and shall contain any additional information required by the department. The tax rate applicable to an addition under this subsection shall be the tax rate currently applicable to the parcel to which the land is being added.
59,1203
Section 1203
. 77.88 (2) (ac) 1. of the statutes is amended to read:
77.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility requirements under s. 77.82 (1) (a) and (b), the land shall continue to be designated as managed forest land if the transferee, within 30 days after a transfer of ownership, files a form provided by the department signed by the transferee. By signing the form, the transferee certifies to the department an intent to comply with the existing management plan for the land and any amendments to the plan. The transferee shall provide proof that each person holding any encumbrance on the land agrees to the designation. The transferee may designate an area of the transferred land closed to public access as provided under s. 77.83. The department shall issue an order continuing the designation of the land as managed forest land under the new ownership. The transferee shall pay a $100 fee that will accompany the report. The fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different amount of the fee as may be established under subd. 2. shall be credited to the appropriation under s. 20.370 (1)
(2) (cr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).
59,1204
Section 1204
. 77.88 (2) (ac) 2. of the statutes is amended to read:
77.88 (2) (ac) 2. The department may establish by rule a different amount of each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
(2) (cr). The amount shall be equal to the average expense to the department of recording an order issued under this subchapter.
59,1205
Section 1205
. 77.89 (1) (b) of the statutes is amended to read:
77.89 (1) (b) The department shall distribute from the appropriation under s. 20.370 (1) (2) (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.
59,1205m
Section 1205m. 77.89 (1) (c) of the statutes is repealed.
59,1205o
Section 1205o. 77.89 (2) (a) of the statutes is amended to read:
77.89 (2) (a) Each municipal treasurer shall pay 20 percent of each payment received under sub. (1) (a),
and (b), and (c) 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.
59,1205p
Section 1205p. 77.89 (2) (b) of the statutes is amended to read:
