SB30,595,1919 m. Waders.
SB30,595,2020 n. Wetsuits and fins.
SB30,595,2321 (b) For the 2-day period beginning on the first Saturday in August and ending
22on the following Sunday, the sales price from the sale of and the storage, use, or other
23consumption of the following:
SB30,595,2424 1. Clothing, if the sales price of any single item is no more than $75.
SB30,596,2
12. A computer purchased by the consumer for the consumer's personal use, if
2the sales price of the computer is no more than $750.
SB30,596,43 3. School computer supplies purchased by the consumer for the consumer's
4personal use, if the sales price of any single item is no more than $250.
SB30,596,55 4. School supplies, if the sales price of any single item is no more than $75.
SB30,596,66 (c) The exemption under this subsection shall be administered as follows:
SB30,596,87 1. A sale of eligible property under a layaway sale qualifies for exemption if
8either of the following applies:
SB30,596,109 a. Final payment on a layaway order is made by, and the property is given to,
10the purchaser during the exemption period.
SB30,596,1311 b. The purchaser selects the property and the retailer accepts the order for the
12item during the exemption period, for immediate delivery upon full payment, even
13if delivery is made after the exemption period.
SB30,596,1614 2. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51
15(1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the
16exemption period under this subsection as they apply in other periods.
SB30,596,2517 3. A discount by the seller reduces the sales price of the property and the
18discounted sales price determines whether the sales price is within the price
19threshold in par. (b). A coupon that reduces the sales price is treated as a discount
20if the seller is not reimbursed for the coupon amount by a 3rd party. If a discount
21applies to the total amount paid by a purchaser rather than to the sales price of a
22particular item and the purchaser has purchased both eligible property and taxable
23property, the seller shall allocate the discount based on the total sales prices of the
24taxable property compared to the total sales prices of all property sold in that same
25transaction.
SB30,597,3
14. Products that are normally sold as a single unit shall be sold in that manner
2and may not be divided into multiple units and sold as individual items in order to
3obtain the exemption under this subsection.
SB30,597,84 5. Eligible property that is purchased during the exemption period with the use
5of a rain check qualifies for the exemption regardless of when the rain check was
6issued. Items purchased after the exemption period with the use of a rain check are
7not eligible property under this subsection even if the rain check was issued during
8the exemption period.
SB30,597,109 6. The procedure for an exchange with regard to the exemption under this
10subsection is as follows:
SB30,597,1411 a. If a purchaser purchases an item of eligible property during the exemption
12period, but later exchanges the item for a similar item of eligible property, even if
13different in size, color, or another feature, no additional tax is due even if the
14exchange is made after the exemption period.
SB30,597,1815 b. If a purchaser purchases an item of eligible property during the exemption
16period, but after the exemption period has ended, the purchaser returns the item and
17receives credit on the purchase of a different item, the appropriate sales tax is due
18on the sale of the different item.
SB30,597,2219 c. If a purchaser purchases an item of eligible property before the exemption
20period, but during the exemption period the purchaser returns the item and receives
21credit on the purchase of a different item of eligible property, no sales tax is due on
22the sale of the new item if the new item is purchased during the exemption period.
SB30,598,923 7. Delivery charges, including shipping, handling, and service charges, are part
24of the sales price of eligible property. For the purpose of determining the price
25threshold under par. (b), if all the property in a shipment qualifies as eligible

1property and the sales price for each item in the shipment is within the price
2threshold under par. (b), the shipment is considered a sale of eligible property and
3the seller does not have to allocate the delivery, handling, or service charge to
4determine if the price threshold under par. (b) is exceeded. If the shipment includes
5eligible property and taxable property, including an item of eligible property with a
6sales price in excess of the price threshold, the seller shall allocate the delivery,
7handling, and service charge by using one of the following methods and shall apply
8the tax to the percentage of the delivery, handling, and service charge allocated to
9the taxable property:
SB30,598,1110 a. A percentage based on the total sales price of the taxable property compared
11to the total sales price of all property in the shipment.
SB30,598,1312 b. A percentage based on the total weight of the taxable property compared to
13the total weight of all property in the shipment.
SB30,598,1514 8. Eligible property qualifies for exemption under this subsection if either of
15the following applies:
SB30,598,1716 a. The item is both delivered to and paid for by the customer during the
17exemption period.
SB30,599,218 b. The purchaser orders and pays for the item and the seller accepts the order
19during the exemption period for immediate shipment, even if delivery is made after
20the exemption period. For purposes of this subdivision, the seller accepts an order
21when the seller has taken action to fill the order for immediate shipment. Actions
22to fill an order include placement of an in date stamp on a mail order or assignment
23of an order number to a telephone order. For purposes of this subdivision, an order
24is for immediate shipment when the customer does not request delayed shipment

1and regardless of whether the shipment is delayed because of a backlog of orders or
2because stock is currently unavailable, or on back order, by the seller.
SB30,599,73 9. For a 60-day period immediately after the exemption period under this
4subsection, when a purchaser returns an item that would qualify for the exemption,
5no credit for or refund of sales tax shall be given unless the purchaser provides a
6receipt or invoice that shows tax was paid or the seller has sufficient documentation
7to show that tax was paid on the specific item.
SB30,599,108 10. The time zone of the seller's location determines the authorized period for
9the exemption under this subsection when the retailer and purchaser are located in
10different time zones.
SB30,599,1111 (d) This subsection does not apply in 2019 or in any year thereafter.
SB30,1195 12Section 1195 . 77.59 (3) of the statutes is amended to read:
SB30,599,2513 77.59 (3) No determination of the tax liability of a person may be made unless
14written notice of the determination is given to the person within 4 years after the due
15date of the person's Wisconsin income or franchise tax return that corresponds to the
16date the sale or purchase was completed or, if exempt, within 4 years of the 15th day
17of the 4th month of the year following the close of the calendar or fiscal year that
18corresponds to the date the sale or purchase was completed; within 4 years of the
19dissolution of a corporation; or within 4 years of the date any sales and use tax return
20required to be filed for any period in that year was filed, whichever is later. The notice
21required under this paragraph shall specify whether the determination is an office
22audit determination or a field audit determination, and it shall be in writing. If the
23department is unable to obtain service by mail as provided in s. 73.03 (73),
24publication of it as a class 3 notice, under ch. 985, shall be service of notice in any case
25where notice is required under this subchapter.
SB30,1196
1Section 1196. 77.59 (5r) of the statutes is created to read:
SB30,600,102 77.59 (5r) A seller who continues to collect tax erroneously on a product after
3receiving 2 or more written notices from the department indicating that the product
4is not taxable is entitled to an adjustment or a refund of the tax collected only if the
5seller returns the tax and related interest to the buyers from whom the seller
6collected the tax. The seller shall submit the tax and related interest to the buyers,
7or to the department if the seller can not locate the buyers, no later than 90 days after
8the date of the adjustment or refund. If the seller does not submit the tax and related
9interest to the buyers or to the department before the end of the 90-day period, the
10seller is subject to the penalties described in sub. (5m).
SB30,1197 11Section 1197 . 77.59 (7) of the statutes is amended to read:
SB30,600,2512 77.59 (7) If the department believes that the collection of any tax imposed by
13this subchapter will be jeopardized by delay, it shall notify the person determined to
14owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
15determined to be owing, including penalties and interest. Such notice shall be by
16certified or registered mail or by personal service
served as provided in s. 73.03 (73)
17and the warrant of the department shall not issue if the person, within 10 days after
18such notice furnishes a bond in such amount not exceeding double the amount
19determined to be owing and with such sureties as the department approves,
20conditioned upon the payment of so much of the taxes, interest, and penalties as shall
21finally be determined to be due. Nothing in this subsection shall affect the review
22of determinations of tax as provided in this subchapter and any amounts collected
23under this subsection shall be deposited with the department and disbursed after
24final determination of the taxes as are amounts deposited under ss. 71.89 (1) and
2571.90 (2).
SB30,1198
1Section 1198. 77.78 of the statutes is amended to read:
SB30,601,9 277.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
3as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
4vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
5required to be registered by this state may be registered or titled by this state unless
6the registrant files a sales and use tax report and pays the county tax and special
7district tax at the time of registering or titling to the state agency that registers or
8titles the property. That state agency shall transmit those tax revenues to the
9department of revenue.
SB30,1199 10Section 1199 . 77.82 (2m) (d) of the statutes is amended to read:
SB30,601,1211 77.82 (2m) (d) All of the application recording fees collected under par. (a) shall
12be credited to the appropriation under s. 20.370 (1) (2) (cr).
SB30,1200 13Section 1200 . 77.82 (2m) (dm) 1. of the statutes is amended to read:
SB30,601,1614 77.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee,
15whichever is less, that is collected under par. (ag) shall be credited to the
16appropriation under s. 20.370 (1) (2) (cx).
SB30,1201 17Section 1201 . 77.82 (2m) (dm) 2. of the statutes is amended to read:
SB30,601,2018 77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s.
1920.370 (1) (2) (cx), as calculated in subd. 1., shall be deposited into the conservation
20fund for forestry purposes.
SB30,1202 21Section 1202 . 77.82 (4) of the statutes is amended to read:
SB30,602,822 77.82 (4) Additions to managed forest land. An owner of land that is
23designated as managed forest land may file an application with the department to
24designate as managed forest land an additional parcel of land if the additional parcel
25is at least 3 acres in size and is contiguous to any of that designated land. The

1application shall be accompanied by a nonrefundable $20 application recording fee
2unless a different amount for the fee is established by the department by rule at an
3amount equal to the average expense to the department of recording an order issued
4under this subchapter. The fee shall be deposited in the conservation fund and
5credited to the appropriation under s. 20.370 (1) (2) (cr). The application shall be filed
6on a department form and shall contain any additional information required by the
7department. The tax rate applicable to an addition under this subsection shall be
8the tax rate currently applicable to the parcel to which the land is being added.
SB30,1203 9Section 1203 . 77.88 (2) (ac) 1. of the statutes is amended to read:
SB30,602,2410 77.88 (2) (ac) 1. If the land transferred under par. (a) meets the eligibility
11requirements under s. 77.82 (1) (a) and (b), the land shall continue to be designated
12as managed forest land if the transferee, within 30 days after a transfer of ownership,
13files a form provided by the department signed by the transferee. By signing the
14form, the transferee certifies to the department an intent to comply with the existing
15management plan for the land and any amendments to the plan. The transferee
16shall provide proof that each person holding any encumbrance on the land agrees to
17the designation. The transferee may designate an area of the transferred land closed
18to public access as provided under s. 77.83. The department shall issue an order
19continuing the designation of the land as managed forest land under the new
20ownership. The transferee shall pay a $100 fee that will accompany the report. The
21fee shall be deposited in the conservation fund. Twenty dollars of the fee or a different
22amount of the fee as may be established under subd. 2. shall be credited to the
23appropriation under s. 20.370 (1) (2) (cr). The department shall immediately notify
24each person entitled to notice under s. 77.82 (8).
SB30,1204 25Section 1204 . 77.88 (2) (ac) 2. of the statutes is amended to read:
SB30,603,4
177.88 (2) (ac) 2. The department may establish by rule a different amount of
2each fee under subd. 1. that will be credited to the appropriation under s. 20.370 (1)
3(2) (cr). The amount shall be equal to the average expense to the department of
4recording an order issued under this subchapter.
SB30,1205 5Section 1205 . 77.89 (1) (b) of the statutes is amended to read:
SB30,603,136 77.89 (1) (b) The department shall distribute from the appropriation under s.
720.370 (1) (2) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000
8in fiscal year 2016-17 among treasurers of each municipality in which is located land
9subject to a managed forest land order that is designated as closed to public access
10under s. 77.83 (1). The department shall distribute to each municipal treasurer an
11amount in proportion to the number of acres of closed land in that municipality. The
12department shall make the payments for fiscal year 2015-16 before July 1, 2016.
13The department shall make the payments for fiscal year 2016-17 before July 1, 2017.
SB30,1206 14Section 1206 . 77.91 (4) of the statutes is amended to read:
SB30,603,1715 77.91 (4) Expenses. Except as provided in sub. (5), the department's expenses
16for the administration of this subchapter shall be paid from the appropriation under
17s. 20.370 (1) (2) (mv).
SB30,1207 18Section 1207 . 77.91 (5) of the statutes is amended to read:
SB30,603,2519 77.91 (5) Recording. Each register of deeds who receives notice of an order
20under this subchapter shall record the action as provided under s. 59.43 (1c). The
21department shall pay the register of deeds the fee specified under s. 59.43 (2) (ag) 1.
22from the appropriation under s. 20.370 (1) (2) (cr). If the amount in the appropriation
23under s. 20.370 (1) (2) (cr) in any fiscal year is insufficient to pay the full amount
24required under this subsection in that fiscal year, the department shall pay the
25balance from the appropriation under s. 20.370 (1) (2) (mv).
SB30,1208
1Section 1208. 77.9961 (3) of the statutes is amended to read:
SB30,604,32 77.9961 (3) The department shall mail send to each dry cleaning facility of
3which it is aware a form on which to apply for a license under this section.
SB30,1209 4Section 1209 . 78.65 (1) of the statutes is amended to read:
SB30,604,235 78.65 (1) If a general aviation fuel licensee or licensee under s. 78.09 or 78.47
6violates any provision of this chapter and the department deems good cause exists
7for suspension or revocation by reason of such violation, it may suspend such person's
8license, or, after a hearing of the charges is held, it may revoke such license. No
9license may be suspended unless the holder of the license has been notified of a
10hearing to be held on the charges and no license may be revoked until after the holder
11of the license has been notified of a hearing and has been afforded an opportunity to
12appear and testify. The department shall notify the licensee in writing of the time
13and place a hearing of the charges shall be held. The notice shall contain a statement
14of the alleged violation, and shall be served upon the licensee at least 10 days prior
15to the hearing, either by personal delivery to the licensee, or by mailing by registered
16mail to the address of the licensee as shown in the application
. At the time and place
17fixed in the notice, the department shall proceed to a hearing of the charges, and the
18licensee shall be afforded an opportunity to present in person or by counsel
19statements, testimony, evidence and argument pertinent to the charges or to any
20defense thereto. The department may continue the hearing from time to time but not
21more than 60 days. After the hearing, the department shall rescind the order of
22suspension, if any, and for good cause shown shall either suspend the license for a
23period of time or revoke the license.
SB30,1210 24Section 1210 . 79.035 (7) of the statutes is created to read:
SB30,605,7
179.035 (7) Beginning with the distributions in 2018 and ending with the
2distributions in 2027, the department of administration shall reduce the payment
3under this section to a county receiving a distribution under s. 16.047 (4) by
4$1,950,000, except that if in any year the payment is less than $1,950,000, the
5department shall reduce the county's payments for that year under this section and
6s. 79.04 so that the total amount of the reduction is $1,950,000. This subsection does
7not apply after December 31, 2027.
SB30,1211 8Section 1211 . 79.10 (7m) (cm) 1. a. of the statutes is amended to read:
SB30,605,239 79.10 (7m) (cm) 1. a. If, in any year, the total of the amounts determined under
10subs. (4), (5), and (5m) for any municipality is $3,000,000 or more, the municipality,
11with the approval of the majority of the members of the municipality's governing
12body, may notify the department of administration to distribute the amounts directly
13to the municipality and the department of administration shall distribute the
14amounts at the time and in the manner provided under pars. (a) 1., (b) 1., and (c) 1.
15Beginning in 2018, if the municipality approves the distribution under this subd. 1.
16a. by enacting an ordinance and provides a copy of the ordinance to the department
17of administration and the department of revenue, the department of administration
18shall distribute the amounts determined under subs. (4), (5), and (5m) to the
19municipality as provided under this subd. 1. a. for the year in which the municipality
20enacts the ordinance and in all subsequent years until the municipality notifies the
21department of administration and the department of revenue that the municipality
22has repealed the ordinance or until the total amounts under subs. (4), (5), and (5m)
23to be distributed to the municipality in a year is less than $3,000,000.
SB30,1212 24Section 1212 . 79.14 of the statutes is amended to read:
SB30,606,6
179.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
2the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
3$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
4$672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012;
5$747,400,000 in 2013, 2014, and 2015; and $853,000,000 in 2016 and 2017; and
6$940,000,000 in 2018
and in each year thereafter.
SB30,1213 7Section 1213 . 84.013 (3) (km) of the statutes is repealed.
SB30,1214 8Section 1214 . 84.013 (3) (rb) of the statutes is repealed.
SB30,1215 9Section 1215 . 84.013 (3) (rj) of the statutes is repealed.
SB30,1216 10Section 1216 . 84.013 (3) (tc) of the statutes is repealed.
SB30,1217 11Section 1217 . 84.06 (1) (a) of the statutes is renumbered 84.06 (1) (am).
SB30,1218 12Section 1218 . 84.06 (1) (ag) of the statutes is created to read:
SB30,606,1613 84.06 (1) (ag) “Construction manager" means a person in the business of
14providing construction services that is also qualified to supervise, manage, or
15otherwise participate in the engineering, design, or construction work for an
16improvement project.
SB30,1219 17Section 1219 . 84.06 (1) (aj) of the statutes is created to read:
SB30,606,1918 84.06 (1) (aj) “Construction manager-general contractor contract" means a
19contract for an improvement project awarded under sub. (2m).
SB30,1220 20Section 1220 . 84.06 (2) (a) of the statutes is amended to read:
SB30,607,1521 84.06 (2) (a) All such highway improvements shall be executed by contract
22based on bids unless the department finds that another method as provided in sub.
23(2m), (3), or (4) would be more feasible and advantageous. Bids shall be advertised
24for in the manner determined by the department. Except as provided in s. 84.075,
25the contract shall be awarded to the lowest competent and responsible bidder as

1determined by the department. If the bid of the lowest competent bidder is
2determined by the department to be in excess of the estimated reasonable value of
3the work or not in the public interest, all bids may be rejected. The department shall,
4so far as reasonable, follow uniform methods of advertising for bids and may
5prescribe and require uniform forms of bids and contracts. Except as provided in par.
6(b), the secretary shall enter into the contract on behalf of the state. Every such
7contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87 and 16.89, but
8ss. 16.528, 16.752, 16.753, and 16.754 apply to the contract. Any such contract
9involving an expenditure of $1,000 or more shall not be valid until approved by the
10governor. The secretary may require the attorney general to examine any contract
11and any bond submitted in connection with the contract and report on its sufficiency
12of form and execution. The bond required by s. 779.14 (1m) is exempt from approval
13by the governor and shall be subject to approval by the secretary. This subsection
14also applies to contracts with private contractors based on bids for maintenance
15under s. 84.07.
SB30,1221 16Section 1221 . 84.06 (2m) of the statutes is created to read:
SB30,607,2117 84.06 (2m) Construction manager-general contractor process. (a) If the
18department finds that it would be more feasible and advantageous, the department
19may, prior to July 1, 2021, award a 2-phase construction manager-general
20contractor contract to a construction manager for preconstruction and construction
21services for an improvement project.
SB30,607,2522 (b) For the design and engineering phase, the department may award a
23construction manager-general contractor contract to a construction manager based
24on qualifications, experience, best value, or any other combination of factors the
25department considers appropriate.
SB30,608,4
1(c) Before the project design is 90 percent complete, the construction manager
2shall provide to the department a proposal for the construction manager to construct
3the project. The proposal shall certify that at least 30 percent of the work for the
4construction phase shall be performed by the construction manager.
SB30,608,65 (d) The department shall obtain an independent cost estimate for the
6construction of the project.
SB30,608,77 (e) For the construction phase, the department may do any of the following:
SB30,608,98 1. Enter into a construction contract with the construction manager pursuant
9to a proposal under par. (c).
SB30,608,1010 2. Award the construction contract in accordance with sub. (2).
SB30,608,1211 (f) The department may utilize a construction manager-general contractor
12contract for no more than 3 highway improvement projects.
SB30,1222 13Section 1222 . 84.062 of the statutes is repealed.
SB30,1223 14Section 1223 . 84.41 (3) of the statutes is repealed.
SB30,1224 15Section 1224 . 84.59 (6) of the statutes is amended to read:
SB30,609,516 84.59 (6) The building commission may contract revenue obligations when it
17reasonably appears to the building commission that all obligations incurred under
18this section can be fully paid from moneys received or anticipated and pledged to be
19received on a timely basis. Except as provided in this subsection, the principal
20amount of revenue obligations issued under this section may not exceed
21$3,931,472,900 $4,096,634,600, excluding any obligations that have been defeased
22under a cash optimization program administered by the building commission, to be
23used for transportation facilities under s. 84.01 (28) and major highway projects for
24the purposes under ss. 84.06 and 84.09. In addition to the foregoing limit on principal
25amount, the building commission may contract revenue obligations under this

1section as the building commission determines is desirable to refund outstanding
2revenue obligations contracted under this section, to make payments under
3agreements or ancillary arrangements entered into under s. 18.55 (6) with respect
4to revenue obligations issued under this section, and to pay expenses associated with
5revenue obligations contracted under this section.
SB30,1225 6Section 1225 . 85.145 of the statutes is created to read:
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