SB30: Bill Text

SB30,595,19 m. Waders.

SB30,595,20 n. Wetsuits and fins.

SB30,595,23 (b) For the 2-day period beginning on the first Saturday in August and ending on the following Sunday, the sales price from the sale of and the storage, use, or other consumption of the following:

SB30,595,24 1. Clothing, if the sales price of any single item is no more than $75.

SB30,596,2 2. A computer purchased by the consumer for the consumer's personal use, if the sales price of the computer is no more than $750.

SB30,596,4 3. School computer supplies purchased by the consumer for the consumer's personal use, if the sales price of any single item is no more than $250.

SB30,596,5 4. School supplies, if the sales price of any single item is no more than $75.

SB30,596,6 (c) The exemption under this subsection shall be administered as follows:

SB30,596,8 1. A sale of eligible property under a layaway sale qualifies for exemption if either of the following applies:

SB30,596,10 a. Final payment on a layaway order is made by, and the property is given to, the purchaser during the exemption period.

SB30,596,13 b. The purchaser selects the property and the retailer accepts the order for the item during the exemption period, for immediate delivery upon full payment, even if delivery is made after the exemption period.

SB30,596,16 2. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51 (1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the exemption period under this subsection as they apply in other periods.

SB30,596,25 3. A discount by the seller reduces the sales price of the property and the discounted sales price determines whether the sales price is within the price threshold in par. (b). A coupon that reduces the sales price is treated as a discount if the seller is not reimbursed for the coupon amount by a 3rd party. If a discount applies to the total amount paid by a purchaser rather than to the sales price of a particular item and the purchaser has purchased both eligible property and taxable property, the seller shall allocate the discount based on the total sales prices of the taxable property compared to the total sales prices of all property sold in that same transaction.

SB30,597,3 4. Products that are normally sold as a single unit shall be sold in that manner and may not be divided into multiple units and sold as individual items in order to obtain the exemption under this subsection.

SB30,597,8 5. Eligible property that is purchased during the exemption period with the use of a rain check qualifies for the exemption regardless of when the rain check was issued. Items purchased after the exemption period with the use of a rain check are not eligible property under this subsection even if the rain check was issued during the exemption period.

SB30,597,10 6. The procedure for an exchange with regard to the exemption under this subsection is as follows:

SB30,597,14 a. If a purchaser purchases an item of eligible property during the exemption period, but later exchanges the item for a similar item of eligible property, even if different in size, color, or another feature, no additional tax is due even if the exchange is made after the exemption period.

SB30,597,18 b. If a purchaser purchases an item of eligible property during the exemption period, but after the exemption period has ended, the purchaser returns the item and receives credit on the purchase of a different item, the appropriate sales tax is due on the sale of the different item.

SB30,597,22 c. If a purchaser purchases an item of eligible property before the exemption period, but during the exemption period the purchaser returns the item and receives credit on the purchase of a different item of eligible property, no sales tax is due on the sale of the new item if the new item is purchased during the exemption period.

SB30,598,9 7. Delivery charges, including shipping, handling, and service charges, are part of the sales price of eligible property. For the purpose of determining the price threshold under par. (b), if all the property in a shipment qualifies as eligible property and the sales price for each item in the shipment is within the price threshold under par. (b), the shipment is considered a sale of eligible property and the seller does not have to allocate the delivery, handling, or service charge to determine if the price threshold under par. (b) is exceeded. If the shipment includes eligible property and taxable property, including an item of eligible property with a sales price in excess of the price threshold, the seller shall allocate the delivery, handling, and service charge by using one of the following methods and shall apply the tax to the percentage of the delivery, handling, and service charge allocated to the taxable property:

SB30,598,11 a. A percentage based on the total sales price of the taxable property compared to the total sales price of all property in the shipment.

SB30,598,13 b. A percentage based on the total weight of the taxable property compared to the total weight of all property in the shipment.

SB30,598,15 8. Eligible property qualifies for exemption under this subsection if either of the following applies:

SB30,598,17 a. The item is both delivered to and paid for by the customer during the exemption period.

SB30,599,2 b. The purchaser orders and pays for the item and the seller accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period. For purposes of this subdivision, the seller accepts an order when the seller has taken action to fill the order for immediate shipment. Actions to fill an order include placement of an in date stamp on a mail order or assignment of an order number to a telephone order. For purposes of this subdivision, an order is for immediate shipment when the customer does not request delayed shipment and regardless of whether the shipment is delayed because of a backlog of orders or because stock is currently unavailable, or on back order, by the seller.

SB30,599,7 9. For a 60-day period immediately after the exemption period under this subsection, when a purchaser returns an item that would qualify for the exemption, no credit for or refund of sales tax shall be given unless the purchaser provides a receipt or invoice that shows tax was paid or the seller has sufficient documentation to show that tax was paid on the specific item.

SB30,599,10 10. The time zone of the seller's location determines the authorized period for the exemption under this subsection when the retailer and purchaser are located in different time zones.

SB30,599,11 (d) This subsection does not apply in 2019 or in any year thereafter.

SB30,1195 Section 1195 . 77.59 (3) of the statutes is amended to read:

SB30,599,25 77.59 (3) No determination of the tax liability of a person may be made unless written notice of the determination is given to the person within 4 years after the due date of the person's Wisconsin income or franchise tax return that corresponds to the date the sale or purchase was completed or, if exempt, within 4 years of the 15th day of the 4th month of the year following the close of the calendar or fiscal year that corresponds to the date the sale or purchase was completed; within 4 years of the dissolution of a corporation; or within 4 years of the date any sales and use tax return required to be filed for any period in that year was filed, whichever is later. The notice required under this paragraph shall specify whether the determination is an office audit determination or a field audit determination, and it shall be in writing. If the department is unable to obtain service by mail as provided in s. 73.03 (73), publication of it as a class 3 notice, under ch. 985, shall be service of notice in any case where notice is required under this subchapter.

SB30,1196 Section 1196. 77.59 (5r) of the statutes is created to read:

SB30,600,10 77.59 (5r) A seller who continues to collect tax erroneously on a product after receiving 2 or more written notices from the department indicating that the product is not taxable is entitled to an adjustment or a refund of the tax collected only if the seller returns the tax and related interest to the buyers from whom the seller collected the tax. The seller shall submit the tax and related interest to the buyers, or to the department if the seller can not locate the buyers, no later than 90 days after the date of the adjustment or refund. If the seller does not submit the tax and related interest to the buyers or to the department before the end of the 90-day period, the seller is subject to the penalties described in sub. (5m).

SB30,1197 Section 1197 . 77.59 (7) of the statutes is amended to read:

SB30,600,25 77.59 (7) If the department believes that the collection of any tax imposed by this subchapter will be jeopardized by delay, it shall notify the person determined to owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount determined to be owing, including penalties and interest. Such notice shall be by certified or registered mail or by personal service served as provided in s. 73.03 (73) and the warrant of the department shall not issue if the person, within 10 days after such notice furnishes a bond in such amount not exceeding double the amount determined to be owing and with such sureties as the department approves, conditioned upon the payment of so much of the taxes, interest, and penalties as shall finally be determined to be due. Nothing in this subsection shall affect the review of determinations of tax as provided in this subchapter and any amounts collected under this subsection shall be deposited with the department and disbursed after final determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90 (2).

SB30,1198 Section 1198. 77.78 of the statutes is amended to read:

SB30,601,9 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.

SB30,1199 Section 1199 . 77.82 (2m) (d) of the statutes is amended to read:

SB30,601,12 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).

SB30,1200 Section 1200 . 77.82 (2m) (dm) 1. of the statutes is amended to read:

SB30,601,16 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).

SB30,1201 Section 1201 . 77.82 (2m) (dm) 2. of the statutes is amended to read:

SB30,601,20 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.

SB30,1202 Section 1202 . 77.82 (4) of the statutes is amended to read:

SB30,602,8 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.

SB30,1203 Section 1203 . 77.88 (2) (ac) 1. of the statutes is amended to read:

SB30,602,24 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).

SB30,1204 Section 1204 . 77.88 (2) (ac) 2. of the statutes is amended to read:

SB30,603,4 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.

SB30,1205 Section 1205 . 77.89 (1) (b) of the statutes is amended to read:

SB30,603,13 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.

SB30,1206 Section 1206 . 77.91 (4) of the statutes is amended to read:

SB30,603,17 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses for the administration of this subchapter shall be paid from the appropriation under s. 20.370 (1) (2) (mv).

SB30,1207 Section 1207 . 77.91 (5) of the statutes is amended to read:

SB30,603,25 77.91 (5) Recording. Each register of deeds who receives notice of an order under this subchapter shall record the action as provided under s. 59.43 (1c). The department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1. from the appropriation under s. 20.370 (1) (2) (cr). If the amount in the appropriation under s. 20.370 (1) (2) (cr) in any fiscal year is insufficient to pay the full amount required under this subsection in that fiscal year, the department shall pay the balance from the appropriation under s. 20.370 (1) (2) (mv).

SB30,1208 Section 1208. 77.9961 (3) of the statutes is amended to read:

SB30,604,3 77.9961 (3) The department shall mail send to each dry cleaning facility of which it is aware a form on which to apply for a license under this section.

SB30,1209 Section 1209 . 78.65 (1) of the statutes is amended to read:

SB30,604,23 78.65 (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47 violates any provision of this chapter and the department deems good cause exists for suspension or revocation by reason of such violation, it may suspend such person's license, or, after a hearing of the charges is held, it may revoke such license. No license may be suspended unless the holder of the license has been notified of a hearing to be held on the charges and no license may be revoked until after the holder of the license has been notified of a hearing and has been afforded an opportunity to appear and testify. The department shall notify the licensee in writing of the time and place a hearing of the charges shall be held. The notice shall contain a statement of the alleged violation, and shall be served upon the licensee at least 10 days prior to the hearing, either by personal delivery to the licensee, or by mailing by registered mail to the address of the licensee as shown in the application. At the time and place fixed in the notice, the department shall proceed to a hearing of the charges, and the licensee shall be afforded an opportunity to present in person or by counsel statements, testimony, evidence and argument pertinent to the charges or to any defense thereto. The department may continue the hearing from time to time but not more than 60 days. After the hearing, the department shall rescind the order of suspension, if any, and for good cause shown shall either suspend the license for a period of time or revoke the license.

SB30,1210 Section 1210 . 79.035 (7) of the statutes is created to read:

SB30,605,7 79.035 (7) Beginning with the distributions in 2018 and ending with the distributions in 2027, the department of administration shall reduce the payment under this section to a county receiving a distribution under s. 16.047 (4) by $1,950,000, except that if in any year the payment is less than $1,950,000, the department shall reduce the county's payments for that year under this section and s. 79.04 so that the total amount of the reduction is $1,950,000. This subsection does not apply after December 31, 2027.

SB30,1211 Section 1211 . 79.10 (7m) (cm) 1. a. of the statutes is amended to read:

SB30,605,23 79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under subs. (4), (5), and (5m) for any municipality is $3,000,000 or more, the municipality, with the approval of the majority of the members of the municipality's governing body, may notify the department of administration to distribute the amounts directly to the municipality and the department of administration shall distribute the amounts at the time and in the manner provided under pars. (a) 1., (b) 1., and (c) 1. Beginning in 2018, if the municipality approves the distribution under this subd. 1. a. by enacting an ordinance and provides a copy of the ordinance to the department of administration and the department of revenue, the department of administration shall distribute the amounts determined under subs. (4), (5), and (5m) to the municipality as provided under this subd. 1. a. for the year in which the municipality enacts the ordinance and in all subsequent years until the municipality notifies the department of administration and the department of revenue that the municipality has repealed the ordinance or until the total amounts under subs. (4), (5), and (5m) to be distributed to the municipality in a year is less than $3,000,000.

SB30,1212 Section 1212 . 79.14 of the statutes is amended to read:

SB30,606,6 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; and $853,000,000 in 2016 and 2017; and $940,000,000 in 2018 and in each year thereafter.

SB30,1213 Section 1213 . 84.013 (3) (km) of the statutes is repealed.

SB30,1214 Section 1214 . 84.013 (3) (rb) of the statutes is repealed.

SB30,1215 Section 1215 . 84.013 (3) (rj) of the statutes is repealed.

SB30,1216 Section 1216 . 84.013 (3) (tc) of the statutes is repealed.

SB30,1217 Section 1217 . 84.06 (1) (a) of the statutes is renumbered 84.06 (1) (am).

SB30,1218 Section 1218 . 84.06 (1) (ag) of the statutes is created to read:

SB30,606,16 84.06 (1) (ag) “Construction manager" means a person in the business of providing construction services that is also qualified to supervise, manage, or otherwise participate in the engineering, design, or construction work for an improvement project.

SB30,1219 Section 1219 . 84.06 (1) (aj) of the statutes is created to read:

SB30,606,19 84.06 (1) (aj) “Construction manager-general contractor contract" means a contract for an improvement project awarded under sub. (2m).

SB30,1220 Section 1220 . 84.06 (2) (a) of the statutes is amended to read:

SB30,607,15 84.06 (2) (a) All such highway improvements shall be executed by contract based on bids unless the department finds that another method as provided in sub. (2m), (3), or (4) would be more feasible and advantageous. Bids shall be advertised for in the manner determined by the department. Except as provided in s. 84.075, the contract shall be awarded to the lowest competent and responsible bidder as determined by the department. If the bid of the lowest competent bidder is determined by the department to be in excess of the estimated reasonable value of the work or not in the public interest, all bids may be rejected. The department shall, so far as reasonable, follow uniform methods of advertising for bids and may prescribe and require uniform forms of bids and contracts. Except as provided in par. (b), the secretary shall enter into the contract on behalf of the state. Every such contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to the contract. Any such contract involving an expenditure of $1,000 or more shall not be valid until approved by the governor. The secretary may require the attorney general to examine any contract and any bond submitted in connection with the contract and report on its sufficiency of form and execution. The bond required by s. 779.14 (1m) is exempt from approval by the governor and shall be subject to approval by the secretary. This subsection also applies to contracts with private contractors based on bids for maintenance under s. 84.07.

SB30,1221 Section 1221 . 84.06 (2m) of the statutes is created to read:

SB30,607,21 84.06 (2m) Construction manager-general contractor process. (a) If the department finds that it would be more feasible and advantageous, the department may, prior to July 1, 2021, award a 2-phase construction manager-general contractor contract to a construction manager for preconstruction and construction services for an improvement project.

SB30,607,25 (b) For the design and engineering phase, the department may award a construction manager-general contractor contract to a construction manager based on qualifications, experience, best value, or any other combination of factors the department considers appropriate.

SB30,608,4 (c) Before the project design is 90 percent complete, the construction manager shall provide to the department a proposal for the construction manager to construct the project. The proposal shall certify that at least 30 percent of the work for the construction phase shall be performed by the construction manager.

SB30,608,6 (d) The department shall obtain an independent cost estimate for the construction of the project.

SB30,608,7 (e) For the construction phase, the department may do any of the following:

SB30,608,9 1. Enter into a construction contract with the construction manager pursuant to a proposal under par. (c).

SB30,608,10 2. Award the construction contract in accordance with sub. (2).

SB30,608,12 (f) The department may utilize a construction manager-general contractor contract for no more than 3 highway improvement projects.

SB30,1222 Section 1222 . 84.062 of the statutes is repealed.

SB30,1223 Section 1223 . 84.41 (3) of the statutes is repealed.

SB30,1224 Section 1224 . 84.59 (6) of the statutes is amended to read:

SB30,609,5 84.59 (6) The building commission may contract revenue obligations when it reasonably appears to the building commission that all obligations incurred under this section can be fully paid from moneys received or anticipated and pledged to be received on a timely basis. Except as provided in this subsection, the principal amount of revenue obligations issued under this section may not exceed $3,931,472,900 $4,096,634,600, excluding any obligations that have been defeased under a cash optimization program administered by the building commission, to be used for transportation facilities under s. 84.01 (28) and major highway projects for the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal amount, the building commission may contract revenue obligations under this section as the building commission determines is desirable to refund outstanding revenue obligations contracted under this section, to make payments under agreements or ancillary arrangements entered into under s. 18.55 (6) with respect to revenue obligations issued under this section, and to pay expenses associated with revenue obligations contracted under this section.

SB30,1225 Section 1225 . 85.145 of the statutes is created to read: