AB1-ASA1-AA26,22,2319 71.26 (1) (b) Political units. Income received by the United States, the state
20and all counties, cities, villages, towns, school districts, technical college districts,
21joint local water authorities created under s. 66.0823, transit authorities created
22under s. 66.1039,
long-term care districts under s. 46.2895 or other political units
23of this state.”.
AB1-ASA1-AA26,22,24 2411. Page 29, line 5: after that line insert:
AB1-ASA1-AA26,23,1
1 Section 33m. Chapter 77 (title) of the statutes is amended to read:
AB1-ASA1-AA26,23,22 CHAPTER 77
AB1-ASA1-AA26,23,133 TAXATION OF FOREST CROPLANDS;
4 REAL ESTATE TRANSFER FEES;
5 SALES AND USE TAXES; COUNTY,
6TRANSIT AUTHORITY, AND SPECIAL
7 DISTRICT SALES AND USE TAXES;
8 MANAGED FOREST LAND; ECONOMIC
9 DEVELOPMENT SURCHARGE; LOCAL FOOD
10 AND BEVERAGE TAX; LOCAL RENTAL
11 CAR TAX; Premier resort area
12 taxes; state rental vehicle fee;
13 dry cleaning fees
AB1-ASA1-AA26,33n 14Section 33n. 77.54 (9a) (er) of the statutes is created to read:
AB1-ASA1-AA26,23,1515 77.54 (9a) (er) Any transit authority created under s. 66.1039.”.
AB1-ASA1-AA26,23,16 1612. Page 29, line 15: after that line insert:
AB1-ASA1-AA26,23,18 17 Section 34a. Subchapter V (title) of chapter 77 [precedes 77.70] of the
18statutes is amended to read:
AB1-ASA1-AA26,23,1919 CHAPTER 77
AB1-ASA1-AA26,23,2020 SUBCHAPTER V
AB1-ASA1-AA26,23,2321 COUNTY, TRANSIT AUTHORITY, AND
22 SPECIAL DISTRICT SALES AND USE
23 TAXES”.
AB1-ASA1-AA26,23,24 2413. Page 30, line 8: after that line insert:
AB1-ASA1-AA26,24,1
1 Section 34f. 77.708 of the statutes is created to read:
AB1-ASA1-AA26,24,7 277.708 Adoption by resolution; transit authority. (1) A transit authority
3created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales
4tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the sales
5price or purchase price. Those taxes may be imposed only in their entirety. The
6resolution shall be effective on the first day of the first calendar quarter that begins
7at least 120 days after the adoption of the resolution.
AB1-ASA1-AA26,24,13 8(2) Retailers and the department of revenue may not collect a tax under sub.
9(1) for any transit authority created under s. 66.1039 beginning after the calendar
10quarter during which the transit authority adopts a repeal resolution under s.
1166.1039 (4) (s), except that the department of revenue may collect from retailers
12taxes that accrued before such calendar quarter and fees, interest, and penalties that
13relate to those taxes.
AB1-ASA1-AA26,34g 14Section 34g. 77.71 (intro.) of the statutes is amended to read:
AB1-ASA1-AA26,24,19 1577.71 Imposition of county, transit authority, and special district sales
16and use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted
17under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special
18district resolution is adopted under s. 77.705 or 77.706, the following taxes are
19imposed:
AB1-ASA1-AA26,34h 20Section 34h. 77.71 (1) of the statutes is amended to read:
AB1-ASA1-AA26,25,721 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
22personal property and the items, property, and goods specified under s. 77.52 (1) (b),
23(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
24services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
25of a county tax, at the rate under s. 77.708 (1) in the case of a transit authority tax,

1or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
2price from the sale, license, lease, or rental of tangible personal property and the
3items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property
4taxed under sub. (4), sold, licensed, leased, or rented at retail in the county or, special
5district, or transit authority's jurisdictional area, or from selling, licensing,
6performing, or furnishing services described under s. 77.52 (2) in the county or,
7special district, or transit authority's jurisdictional area.
AB1-ASA1-AA26,34i 8Section 34i. 77.71 (2) of the statutes is amended to read:
AB1-ASA1-AA26,25,249 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
10county tax, at the rate under s. 77.708 (1) in the case of a transit authority tax, or at
11the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase
12price upon every person storing, using, or otherwise consuming in the county or,
13special district, or transit authority's jurisdictional area tangible personal property,
14or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
15tangible personal property, item, property, good, or service is subject to the state use
16tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
17(4), or (5) has been paid relieves the buyer of liability for the tax under this subsection
18and except that if the buyer has paid a similar local tax in another state on a purchase
19of the same tangible personal property, item, property, good, or service that tax shall
20be credited against the tax under this subsection and except that for motor vehicles
21that are used for a purpose in addition to retention, demonstration, or display while
22held for sale in the regular course of business by a dealer the tax under this
23subsection is imposed not on the purchase price but on the amount under s. 77.53
24(1m).
AB1-ASA1-AA26,34j 25Section 34j. 77.71 (3) of the statutes is amended to read:
AB1-ASA1-AA26,26,13
177.71 (3) An excise tax is imposed upon a contractor engaged in construction
2activities within the county or, special district, or transit authority's jurisdictional
3area,
at the rates under s. 77.70 in the case of a county tax , at the rate under s. 77.708
4(1) in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in
5the case of a special district tax of the purchase price of tangible personal property
6or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in
7constructing, altering, repairing, or improving real property and that became a
8component part of real property in that county or special district or in the transit
9authority's jurisdictional area
, except that if the contractor has paid the sales tax of
10a county, transit authority, or special district in this state on that tangible personal
11property, item, property, or good, or has paid a similar local sales tax in another state
12on a purchase of the same tangible personal property, item, property, or good, that
13tax shall be credited against the tax under this subsection.
AB1-ASA1-AA26,34k 14Section 34k. 77.71 (4) of the statutes is amended to read:
AB1-ASA1-AA26,27,315 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
16county tax, at the rate under s. 77.708 (1) in the case of a transit authority tax, or at
17the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase
18price upon every person storing, using, or otherwise consuming a motor vehicle, boat,
19recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be
20registered or titled with this state and if that property is to be customarily kept in
21a county that has in effect an ordinance under s. 77.70, in the jurisdictional area of
22a transit authority that has in effect a resolution under s. 77.708,
or in a special
23district that has in effect a resolution under s. 77.705 or 77.706, except that if the
24buyer has paid a similar local sales tax in another state on a purchase of the same
25property, that tax shall be credited against the tax under this subsection. The lease

1or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r),
2or aircraft is not taxed under this subsection if the lease or rental does not require
3recurring periodic payments.
AB1-ASA1-AA26,34L 4Section 34L. 77.71 (5) of the statutes is amended to read:
AB1-ASA1-AA26,27,185 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental
6of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
7at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 (1)
8in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the
9case of a special district tax upon every person storing, using, or otherwise
10consuming in the county or, special district, or transit authority's jurisdictional area
11the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
12if that property must be registered or titled with this state and if the lease or rental
13does not require recurring periodic payments, except that a receipt indicating that
14the tax under sub. (1) had been paid relieves the purchaser of liability for the tax
15under this subsection and except that if the purchaser has paid a similar local tax
16in another state on the same lease or rental of such motor vehicle, boat, recreational
17vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the
18tax under this subsection.
AB1-ASA1-AA26,34m 19Section 34m. 77.73 (2) of the statutes is amended to read:
AB1-ASA1-AA26,28,420 77.73 (2) Counties and, special districts, and transit authorities do not have
21jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
22goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
23snowmobiles, trailers, semitrailers, limited use off-highway motorcycles, as defined
24in s. 23.335 (1) (o), all-terrain vehicles, and utility terrain vehicles, purchased in a
25sale that is consummated in another county or special district in this state, or in

1another transit authority's jurisdictional area,
that does not have in effect an
2ordinance or resolution imposing the taxes under this subchapter and later brought
3by the buyer into the county or, special district, or jurisdictional area of the transit
4authority
that has imposed a tax under s. 77.71 (2).
AB1-ASA1-AA26,34n 5Section 34n. 77.73 (3) of the statutes is amended to read:
AB1-ASA1-AA26,28,166 77.73 (3) Counties and, special districts, and transit authorities have
7jurisdiction to impose the taxes under this subchapter on retailers who file, or who
8are required to file, an application under s. 77.52 (7) or who register, or who are
9required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
10are engaged in business in the county or, special district, or transit authority's
11jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
12to file, an application under s. 77.52 (7) or who registers, or is required to register,
13under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
14imposed under this subchapter for all counties or , special districts, and transit
15authorities
that have an ordinance or resolution imposing the taxes under this
16subchapter.
AB1-ASA1-AA26,34o 17Section 34o. 77.75 of the statutes is amended to read:
AB1-ASA1-AA26,28,22 1877.75 Reports. Every person subject to county, transit authority, or special
19district sales and use taxes shall, for each reporting period, record that person's sales
20made in the county or, special district, or jurisdictional area of a transit authority
21that has imposed those taxes separately from sales made elsewhere in this state and
22file a report as prescribed by the department of revenue.
AB1-ASA1-AA26,34p 23Section 34p. 77.76 (1) of the statutes is amended to read:
AB1-ASA1-AA26,29,524 77.76 (1) The department of revenue shall have full power to levy, enforce, and
25collect county, transit authority, and special district sales and use taxes and may take

1any action, conduct any proceeding, impose interest and penalties, and in all respects
2proceed as it is authorized to proceed for the taxes imposed by subch. III. The
3department of transportation and the department of natural resources may
4administer the county, transit authority, and special district sales and use taxes in
5regard to items under s. 77.61 (1).
AB1-ASA1-AA26,34q 6Section 34q. 77.76 (2) of the statutes is amended to read:
AB1-ASA1-AA26,29,107 77.76 (2) Judicial and administrative review of departmental determinations
8shall be as provided in subch. III for state sales and use taxes, and no county, transit
9authority,
or special district may intervene in any matter related to the levy,
10enforcement, and collection of the taxes under this subchapter.
AB1-ASA1-AA26,34r 11Section 34r. 77.76 (3r) of the statutes is created to read:
AB1-ASA1-AA26,30,412 77.76 (3r) From the appropriation under s. 20.835 (4) (gc), the department of
13revenue shall distribute 98.5 percent of the taxes reported for each transit authority
14that has imposed taxes under this subchapter, minus the transit authority portion
15of the retailers' discount, to the transit authority no later than the end of the 3rd
16month following the end of the calendar quarter in which such amounts were
17reported. At the time of distribution, the department of revenue shall indicate the
18taxes reported by each taxpayer. In this subsection, the “transit authority portion
19of the retailers' discount" is the amount determined by multiplying the total
20retailers' discount by a fraction the numerator of which is the gross transit authority
21sales and use taxes payable and the denominator of which is the sum of the gross
22state and transit authority sales and use taxes payable. The transit authority taxes
23distributed shall be increased or decreased to reflect subsequent refunds, audit
24adjustments, and all other adjustments of the transit authority taxes previously
25distributed. Interest paid on refunds of transit authority sales and use taxes shall

1be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
2under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
3is subject to the duties of confidentiality to which the department of revenue is
4subject under s. 77.61 (5).
AB1-ASA1-AA26,34s 5Section 34s. 77.76 (4) of the statutes is amended to read:
AB1-ASA1-AA26,30,116 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
7for taxes imposed by special districts under ss. 77.705 and 77.706 and transit
8authorities under s. 77.708
and 1.75 percent of the taxes collected for taxes imposed
9by counties under s. 77.70 to cover costs incurred by the state in administering,
10enforcing, and collecting the tax. All interest and penalties collected shall be
11deposited and retained by this state in the general fund.
AB1-ASA1-AA26,34t 12Section 34t. 77.77 (1) of the statutes is amended to read:
AB1-ASA1-AA26,30,2113 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
14or the lease, rental, or license of tangible personal property and property, items, and
15goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
16subchapter, and the incremental amount of tax caused by a rate increase applicable
17to those services, leases, rentals, or licenses is due, beginning with the first billing
18period starting on or after the effective date of the county ordinance, special district
19resolution, transit authority resolution, or rate increase, regardless of whether the
20service is furnished or the property, item, or good is leased, rented, or licensed to the
21customer before or after that date.
AB1-ASA1-AA26,31,522 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
23rental, or license of tangible personal property and property, items, and goods
24specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
25subchapter, and a decrease in the tax rate imposed under this subchapter on those

1services first applies, beginning with bills rendered on or after the effective date of
2the repeal or sunset of a county ordinance or, special district resolution, or transit
3authority resolution
imposing the tax or other rate decrease, regardless of whether
4the service is furnished or the property, item, or good is leased, rented, or licensed
5to the customer before or after that date.
AB1-ASA1-AA26,34u 6Section 34u. 77.77 (3) of the statutes is amended to read:
AB1-ASA1-AA26,31,167 77.77 (3) The sale of building materials to contractors engaged in the business
8of constructing, altering, repairing or improving real estate for others is not subject
9to the taxes under this subchapter, and the incremental amount of tax caused by the
10rate increase applicable to those materials is not due, if the materials are affixed and
11made a structural part of real estate, and the amount payable to the contractor is
12fixed without regard to the costs incurred in performing a written contract that was
13irrevocably entered into prior to the effective date of the county ordinance, special
14district resolution, transit authority resolution, or rate increase or that resulted from
15the acceptance of a formal written bid accompanied by a bond or other performance
16guaranty that was irrevocably submitted before that date.
AB1-ASA1-AA26,34v 17Section 34v. 77.78 of the statutes is amended to read:
AB1-ASA1-AA26,31,24 1877.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
19as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
20vehicle, or aircraft that is required to be registered by this state may be registered
21or titled by this state unless the registrant files a sales and use tax report and pays
22the county tax, transit authority tax, and special district tax at the time of registering
23or titling to the state agency that registers or titles the property. That state agency
24shall transmit those tax revenues to the department of revenue.”.
AB1-ASA1-AA26,32,1
114. Page 30, line 17: after that line insert:
AB1-ASA1-AA26,32,2 2 Section 36e. 85.064 (1) (b) of the statutes is amended to read:
AB1-ASA1-AA26,32,53 85.064 (1) (b) “Political subdivision" means any city, village, town, county, or
4transit commission organized under s. 59.58 (2) or 66.1021 or recognized under s.
566.0301, or transit authority created under s. 66.1039 within this state.”.
AB1-ASA1-AA26,32,6 615. Page 31, line 12: after that line insert:
AB1-ASA1-AA26,32,7 7 Section 36s. 111.70 (1) (j) of the statutes is repealed and recreated to read:
AB1-ASA1-AA26,32,148 111.70 (1) (j) “Municipal employer" means any city, county, village, town,
9metropolitan sewerage district, school district, long-term care district, transit
10authority under s. 66.1039, local cultural arts district created under subch. V of ch.
11229, or any other political subdivision of the state, or instrumentality of one or more
12political subdivisions of the state, that engages the services of an employee and
13includes any person acting on behalf of a municipal employer within the scope of the
14person's authority, express or implied.”.
AB1-ASA1-AA26,32,15 1516. Page 37, line 13: delete lines 13 to 16.
AB1-ASA1-AA26,32,17 1617. Page 38, line 20: delete the material beginning with that line and ending
17with page 40, line 14, and substitute:
AB1-ASA1-AA26,32,18 18 Section 56c. 281.36 (3r) (bm) of the statutes is created to read:
AB1-ASA1-AA26,33,319 281.36 (3r) (bm) Notwithstanding par. (b), for mitigation of a discharge into a
20wetland located in an electronics and information technology manufacturing zone
21designated under s. 238.396 (1m), participation in the in lieu fee subprogram under
22par. (a) 2. shall be the preferred type of mitigation. For mitigation under this
23paragraph, the department shall identify and consider mitigation that could be
24conducted within the same watershed as the wetlands impacted by the discharge and

1as near as possible to the wetlands impacted by the discharge and may locate
2mitigation outside the watershed only if the department determines that local
3mitigation is not possible.”.
AB1-ASA1-AA26,33,4 418. Page 40, line 14: after that line insert:
AB1-ASA1-AA26,33,5 5 Section 59m. 345.05 (1) (ag) of the statutes is created to read:
AB1-ASA1-AA26,33,66 345.05 (1) (ag) “Authority" means a transit authority created under s. 66.1039.
AB1-ASA1-AA26,59n 7Section 59n. 345.05 (2) of the statutes is amended to read:
AB1-ASA1-AA26,33,168 345.05 (2) A person suffering any damage proximately resulting from the
9negligent operation of a motor vehicle owned and operated by a municipality or
10authority
, which damage was occasioned by the operation of the motor vehicle in the
11course of its business, may file a claim for damages against the municipality or
12authority
concerned and the governing body of the municipality , or the board of
13directors of the authority,
may allow, compromise, settle and pay the claim. In this
14subsection, a motor vehicle is deemed owned and operated by a municipality or
15authority
if the vehicle is either being rented or leased, or is being purchased under
16a contract whereby the municipality or authority will acquire title.
AB1-ASA1-AA26,59o 17Section 59o. 611.11 (4) (a) of the statutes is amended to read:
AB1-ASA1-AA26,33,1918 611.11 (4) (a) In this subsection, “municipality" has the meaning given in s.
19345.05 (1) (c), but also includes any transit authority created under s. 66.1039.”.
AB1-ASA1-AA26,33,20 2019. Page 41, line 16: after that line insert:
AB1-ASA1-AA26,34,2 21(2e) All agencies of the state preparing a recommendation or report relating
22to a major action in an electronics and information technology manufacturing zone
23designated under section 238.396 (1m) of the statutes shall include a statement on

1the environmental impact of the action as provided in section 1.11 (2) of the
2statutes.”.
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