2017 - 2018 LEGISLATURE
March 7, 2018 - Introduced by Representatives Kulp,
Neylon, Sanfelippo, Spiros and Thiesfeldt, cosponsored by Senators
Marklein, Craig, Roth and Wanggaard. Referred to Committee on Housing
and Real Estate.
1An Act to repeal
66.1113 (1) (d) 1. to 21., 70.995 (2) (a) to (w), 77.994 (2) and 2
281.58 (1) (c) 1. a. to e.; to amend
66.1113 (1) (d) (intro.), 70.111 (22) (a), 70.111 3
(22) (b), 70.995 (1) (d), 70.995 (2) (intro.), 70.995 (7) (b), 77.53 (9) (a), 281.58 (1) 4
(c) 1. (intro.), 323.60 (5) (d) 3., 710.02 (2) (e) and 710.02 (2) (f); to repeal and
77.994 (1); and to create
16.316, 66.1113 (1) (d) 1m., 3m., 4m., 5m., 6
6m., 7m., 8m., 9m., 10m., 11m., 12m., 13m., 14m., 15m., 16m., 17m., 18m., 19m., 7
20m., 21m., 22m., 23m., 24m., 25m., 26m., 27m., 28m., 29m., 30m., 31m., 32m., 8
33m., 34m., 35m., 36m., 37m., 38m., 39m., 40m., 41m., 42m., 43m., 44m., 45m. 9
and 46m., 70.995 (2) (am), (bm), (cm), (dm), (em), (fm), (gm), (hm), (im), (jm), 10
(km), (Lm), (mm), (nm), (om), (pm), (qm), (rm), (sm), (tm), (um), (vm) and (wm) 11
and 281.58 (1) (c) 1. am., bm., cm., dm., em., fm., gm., hm., im., jm., km., Lm. 12
and mm. of the statutes; relating to: changing industrial classification codes.
Analysis by the Legislative Reference Bureau
This bill changes references to industry classifications set forth in the Standard
Industrial Classification manual to those in the North American Industry
Classification System, 2012 edition, and any subsequent edition. The SIC manual
was last updated in 1987. Both the SIC manual and the NAICS are published by the
Industry classifications are used under current law for the following purposes:
1. To assess manufacturing property for property tax purposes. Taxpayers who
own property assessed as manufacturing are also eligible to claim certain income tax
credits and sales and use tax exemptions.
2. To determine whether a county or municipality may qualify as a premier
resort area and impose the premier resort area sales tax on sellers in the area based
on their industry classifications.
3. To determine eligibility for the property tax exemption for rented personal
4. To report the classification of each place of business in this state when
obtaining a business tax registration certificate.
5. To administer the clean water fund program.
6. To determine which facilities must comply with toxic chemical release form
requirements under federal law and submit copies of such forms to the Department
of Natural Resources.
7. To determine the activities in this state in which a nonresident may hold an
interest. Current law allows a nonresident to hold an interest in activities classified
as manufacturing or mercantile.
This bill also requires all state agencies to use the North American Industry
Classification System in order to determine the industrial classification of any
property, entity, or activity included in any program administered by the agencies.
Finally, the bill requires taxation districts to assess property at full value at
least once in every eight-year period and requires the Department of Revenue to
assess manufacturing property at full value at least once in every eight-year period.
Current law requires such assessments at least once in every five-year period.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
16.316 of the statutes is created to read:
216.316 Industrial classification codes. (1)
Notwithstanding the changes 3
made by 2017 Wisconsin Act ... (this act), property, businesses, facilities, and 4
activities that satisfied the industrial classifications under ss. 66.1113 (1) (d), 2015 5
stats., 70.111 (22), 2015 stats., 70.995 (1) (d) and (2), 2015 stats., 77.53 (9) (a), 2015 6
stats., 77.994 (1), 2015 stats., 281.58 (1) (c) 1., 2015 stats., 323.60 (5) (d) 3., 2015
stats., and 710.02 (2) (e) and (f), 2015 stats., before January 1, 2019, satisfy the 2
industrial classifications under ss. 66.1113 (1) (d), 70.111 (22), 70.995 (1) (d) and (2), 3
77.53 (9) (a), 77.994 (1), 281.58 (1) (c) 1., 323.60 (5) (d) 3., and 710.02 (2) (e) and (f) 4
after December 31, 2018.
Beginning on January 1, 2019, the departments, including the department 6
of administration, shall use the North American Industry Classification System, 7
2012 edition, and any subsequent edition, published by the U.S. office of 8
management and budget, in order to determine the industrial classification of any 9
property, entity, or activity included in any program administered by the 10
66.1113 (1) (d) (intro.) of the statutes is amended to read:
(d) (intro.) “Tourism-related retailers" means retailers classified in 13
the standard industrial classification manual, 1987
North American Industry
14Classification System, 2012
edition, and any subsequent edition,
published by the 15
U.S. office of management and budget under the following industry numbers sectors
66.1113 (1) (d) 1. to 21. of the statutes are repealed.
66.1113 (1) (d) 1m., 3m., 4m., 5m., 6m., 7m., 8m., 9m., 10m., 11m., 18
12m., 13m., 14m., 15m., 16m., 17m., 18m., 19m., 20m., 21m., 22m., 23m., 24m., 25m., 19
26m., 27m., 28m., 29m., 30m., 31m., 32m., 33m., 34m., 35m., 36m., 37m., 38m., 39m., 20
40m., 41m., 42m., 43m., 44m., 45m. and 46m. of the statutes are created to read:
(d) 1m. 311811 — Retail bakeries.
3m. 445291 — Baked goods stores.
4m. 445292 — Confectionery and nut stores.
5m. 445299 — All other specialty food stores.
6m. 445310 — Beer, wine, and liquor stores.
7m. 446110 — Pharmacies and drug stores.
8m. 447110 — Gasoline stations with convenience stores.
9m. 447190 — Other gasoline stations.
10m. 451110 — Sporting goods stores.
11m. 452910 — Warehouse clubs and supercenters.
12m. 452990 — All other general merchandise stores.
13m. 453220 — Gift, novelty, and souvenir stores.
14m. 487110 — Scenic and sightseeing transportation, land.
15m. 487210 — Scenic and sightseeing transportation, water.
16m. 487990 — Scenic and sightseeing transportation, other.
17m. 532292 — Recreational goods rental.
18m. 561599 — All other travel arrangement and reservation services.
19m. 611620 — Sports and recreation instruction.
20m. 611699 — All other miscellaneous schools and instruction.
21m. 711110 — Theater companies and dinner theaters.
22m. 711190 — Other performing arts companies.
23m. 711212 — Racetracks.