SB59,662,2222
e. Branding sales as those of the marketplace provider.
SB59,662,2323
f. Taking orders.
SB59,662,2424
g. Advertising or promotion.
SB59,663,2
1h. Accepting or assisting with returns or exchanges or providing other types of
2customer service.
SB59,663,43
(b) For purposes of this subsection, “affiliated person” means a person who,
4with respect to another person, meets any of the following conditions:
SB59,663,65
1. The person has an ownership interest of more than 5 percent, whether direct
6or indirect, in the other person.
SB59,663,97
2. The person is related to the other person because a 3rd person, or group of
83rd persons who are affiliated persons with respect to each other, holds an ownership
9interest of more than 5 percent, whether direct or indirect, in the related person.
SB59,1040
10Section
1040. 77.51 (7j) of the statutes is created to read:
SB59,663,1311
77.51
(7j) “Marketplace seller" means a seller who sells products through a
12physical or electronic marketplace operated by a marketplace provider, regardless
13of whether the seller is required to be registered with the department.
SB59,1041
14Section
1041. 77.51 (11d) of the statutes is amended to read:
SB59,663,1815
77.51
(11d) For purposes of subs. (1ag), (1f), (3pf),
(7i), (7j), and (9p) and ss.
1677.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
17includes tangible personal property, and items, property, and goods under s. 77.52
18(1) (b), (c), and (d), and services.
SB59,1042
19Section
1042. 77.51 (13) (intro.) of the statutes is amended to read:
SB59,663,2120
77.51
(13) (intro.)
Except as provided in sub. (13b), “retailer" “Retailer”
21includes:
SB59,1043
22Section
1043. 77.51 (13) (a) of the statutes is amended to read:
SB59,664,223
77.51
(13) (a) Every seller who makes any sale
on the seller's own behalf or on
24behalf of another person, regardless of whether the sale is mercantile in nature, of
1tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
2(d), or a service specified under s. 77.52 (2) (a).
SB59,1044
3Section
1044. 77.51 (13) (c) of the statutes is amended to read:
SB59,664,134
77.51
(13) (c) When the department determines that it is necessary for the
5efficient administration of this subchapter to regard any salespersons,
6representatives, peddlers
, marketplace providers, or canvassers as the agents of the
7dealers, distributors,
marketplace sellers, supervisors
, or employers under whom
8they operate or from whom they obtain the tangible personal property or items,
9property, or goods under s. 77.52 (1) (b), (c), or (d) sold by them, irrespective of
10whether they are making the sales on their own behalf or on behalf of such dealers,
11distributors,
marketplace sellers, supervisors
, or employers, the department may so
12regard them and may regard the dealers, distributors,
marketplace sellers, 13supervisors
, or employers as retailers for purposes of this subchapter.
SB59,1045
14Section
1045. 77.51 (13) (p) 7. of the statutes is created to read:
SB59,664,1615
77.51
(13) (p) 7. Whether the seller sells on the seller's own behalf or on behalf
16of another person.
SB59,1046
17Section
1046. 77.51 (13) (q) of the statutes is created to read:
SB59,664,2118
77.51
(13) (q) A marketplace provider who facilitates, on behalf of a
19marketplace seller, sales that are sourced to this state as provided under s. 77.522
20of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c),
21or (d), or services.
SB59,1047
22Section
1047. 77.51 (13b) of the statutes is repealed.
SB59,1048
23Section
1048. 77.51 (14) (n) 7. of the statutes is created to read:
SB59,664,2524
77.51
(14) (n) 7. Whether the seller sells on the seller's own behalf or on behalf
25of another person.
SB59,1049
1Section
1049. 77.51 (17) (g) of the statutes is created to read:
SB59,665,32
77.51
(17) (g) Whether the seller sells on the seller's own behalf or on behalf
3of another person.
SB59,1050
4Section
1050. 77.52 (3m) of the statutes is created to read:
SB59,665,95
77.52
(3m) A marketplace provider is liable for the tax imposed under this
6section on the sales price the marketplace provider charges to the purchaser of
7tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
8or services under sub. (2), including any charges for facilitating the sale of the
9property, items, goods, or services.
SB59,1051
10Section
1051. 77.52 (14) (c) of the statutes is created to read:
SB59,665,1311
77.52
(14) (c) A marketplace provider shall obtain and maintain each
12exemption certificate from a purchaser claiming an exemption for a sale facilitated
13by the marketplace provider on behalf of a marketplace seller.
SB59,1052
14Section
1052. 77.523 of the statutes is created to read:
SB59,665,17
1577.523 Liability of marketplace providers and sellers. (1) A marketplace
16provider shall collect and remit tax on a sale facilitated on behalf of a marketplace
17seller.
SB59,665,22
18(2) A marketplace provider who collects and remits tax on a sale under sub. (1)
19shall notify the marketplace seller that the marketplace provider is collecting and
20remitting the tax. Upon notification, only the marketplace provider may be audited
21and held liable for tax on the sale. If notification is not provided, the marketplace
22provider and marketplace seller may be audited and held liable for tax on the sale.
SB59,666,2
23(3) Upon examination by the department and subject to the limitations in subs.
24(4) to (6), a marketplace provider is relieved of liability under this subchapter for the
1failure to collect and remit tax on a sale if the marketplace provider can show all of
2the following to the department's satisfaction:
SB59,666,33
(a) The sale was made solely on behalf of a marketplace seller.
SB59,666,44
(b) The marketplace provider notified the marketplace seller under sub. (2).
SB59,666,55
(c) The retail sale was properly sourced to this state under s. 77.522.
SB59,666,7
6(4) The relief from liability under sub. (3) may not exceed 5 percent of the tax
7due for the sale.
SB59,666,9
8(5) Subsection (3) does not apply if the failure to collect and remit tax was due
9to an error in sourcing the sale under s. 77.522.
SB59,666,10
10(6) Subsection (3) does not apply to a sale occurring after December 31, 2020.
SB59,666,13
11(7) Nothing in this section affects the obligations of a purchaser to remit use
12tax on a transaction for which the marketplace provider and marketplace seller did
13not collect and remit the tax.
SB59,1053
14Section 1053
. 77.54 (14) (intro.) of the statutes is amended to read:
SB59,666,1815
77.54
(14) (intro.) The sales price from the sales of and the storage, use, or other
16consumption in this state of drugs that are any of the following
, not including
17cannabis and tetrahydrocannabinols procured from dispensary, as defined in s. 94.57
18(1) (a):
SB59,1054
19Section
1054. 77.54 (47) of the statutes is repealed.
SB59,1055
20Section
1055. 77.54 (62) of the statutes is repealed.
SB59,1056
21Section 1056
. 77.585 (1g) of the statutes is created to read:
SB59,667,222
77.585
(1g) A marketplace provider who collects and remits tax on behalf of a
23marketplace seller under s. 77.523 may claim a bad debt deduction under this
24subsection if either the marketplace provider or marketplace seller may claim a
25deduction under section
166 of the Internal Revenue Code for the sales transaction.
1A marketplace seller may not claim a deduction under this subsection for the same
2transaction.
SB59,1057
3Section 1057
. 77.585 (11) of the statutes is created to read:
SB59,667,64
77.585
(11) A marketplace seller may claim as a deduction on a return under
5s. 77.58 the amount of the sales price for which the marketplace seller received
6notification under s. 77.523 (2).
SB59,1058
7Section
1058. 77.59 (5) of the statutes is amended to read:
SB59,667,178
77.59
(5) The department may offset the amount of any refund for a period,
9together with interest on the refund, against deficiencies for another period, and
10against penalties and interest on the deficiencies, or against any amount of whatever
11kind, due and owing on the books of the department from the person who is entitled
12to the refund. If the refund is to be paid to a buyer, the department may also set off
13amounts in the manner in which it sets off income tax and franchise tax refunds
14under s. 71.93 and may set off amounts for child support or maintenance or both in
15the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3)
, (6) and
16(7). No person has any right to, or interest in, any refund under this chapter until
17setoff under ss. 49.855, 71.93, and 71.935 has been completed.
SB59,1059
18Section 1059
. 77.982 (2) of the statutes is amended to read:
SB59,667,2419
77.982
(2) Sections 77.51 (1f), (3pf), (9p), (12m),
(13), (14), (14g), (15a),
and 20(15b),
and (17), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.522,
77.523, 77.54
21(51) and (52), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5),
22(6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch.
23III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes
24under subch. V, applies to the tax under this subchapter.
SB59,1060
25Section 1060
. 77.991 (2) of the statutes is amended to read:
SB59,668,7
177.991
(2) Sections 77.51 (12m),
(13), (14), (14g), (15a),
and (15b),
and (17), 277.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522,
77.523, 77.58 (1) to (5), (6m), and
3(7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and
477.62, as they apply to the taxes under subch. III, apply to the tax under this
5subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the
6tax under this subchapter. The renter shall collect the tax under this subchapter
7from the person to whom the passenger car is rented.
SB59,1061
8Section 1061
. 77.9951 (2) of the statutes is amended to read:
SB59,668,149
77.9951
(2) Sections 77.51 (3r), (12m),
(13), (14), (14g), (15a),
and (15b),
and
10(17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522,
77.523, 77.58 (1) to (5), (6m),
11and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m),
12and 77.62, as they apply to the taxes under subch. III, apply to the fee under this
13subchapter. The renter shall collect the fee under this subchapter from the person
14to whom the vehicle is rented.
SB59,1062
15Section
1062. 78.01 (1) of the statutes is amended to read:
SB59,669,316
78.01
(1) Imposition of tax and by whom paid. An excise tax at the rate
17determined under ss. 78.015 and
78.017 78.018 is imposed on all motor vehicle fuel
18received by a supplier for sale in this state, for sale for export to this state or for export
19to this state except as otherwise provided in this chapter. The motor vehicle fuel tax
20is to be computed and paid as provided in this chapter. Except as otherwise provided
21in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect
22from the purchaser of the motor vehicle fuel that is received, and the purchaser shall
23pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed
24by this section on each sale of motor vehicle fuel at the time of the sale, irrespective
25of whether the sale is for cash or on credit. In each subsequent sale or distribution
1of motor vehicle fuel on which the tax has been collected as provided in this
2subsection, the tax collected shall be added to the selling price so that the tax is paid
3ultimately by the user of the motor vehicle fuel.
SB59,1063
4Section
1063. 78.015 (1) of the statutes is amended to read:
SB59,669,105
78.015
(1) Before April 1 the department shall recompute and publish the rate
6for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated
7by multiplying the rate in effect at the time of the calculation by the amount obtained
8under sub. (2).
After the calculation of the rate that takes effect on April 1, 2006, the
9department shall make no further calculation under this subsection and sub. (2). 10This subsection first applies to the rate that takes effect on April 1, 2020.
SB59,1064
11Section
1064. 78.017 of the statutes is repealed.
SB59,1065
12Section
1065. 78.018 of the statutes is created to read:
SB59,669,14
1378.018 Rate adjustment. On October 1, 2019, the rate of the tax imposed
14under s. 78.01 (1) is increased by 8 cents.
SB59,1066
15Section
1066. 78.12 (4) (a) 4. of the statutes is amended to read:
SB59,669,1716
78.12
(4) (a) 4. Multiply the number of gallons under subd. 3. by the rate
17published under s. 78.015 as increased under s.
78.017 78.018.
SB59,1067
18Section
1067. 78.12 (4) (b) 2. of the statutes is amended to read:
SB59,669,2019
78.12
(4) (b) 2. Multiply the number of gallons under subd. 1. by the rate
20published under s. 78.015 as increased under s.
78.017 78.018.
SB59,1068
21Section
1068. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and
22amended to read:
SB59,670,223
79.01
(2d) (intro.) There is established an account in the general fund entitled
24the “County and Municipal Aid Account." The total amount to be distributed
in 2011
1to counties and municipalities from the county and municipal aid account is
as
2follows:
SB59,670,4
3(a) In 2011, $824,825,715
and the total amount to be distributed to counties and
4municipalities in.
SB59,670,6
5(b) Beginning in 2012
, and in each year thereafter, from the county and
6municipal aid account is and ending in 2019, $748,075,715.
SB59,1069
7Section
1069. 79.01 (2d) (c) of the statutes is created to read:
SB59,670,88
79.01
(2d) (c) In 2020, and in each year thereafter, $763,137,229.
SB59,1070
9Section
1070. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and
10amended to read:
SB59,670,1411
79.035
(5) (a) Except as provided in sub. (6), for the
distribution distributions
12beginning in 2013 and
subsequent years ending in 2019, each county and
13municipality shall receive a payment under this section that is equal to the amount
14of the payment determined for the county or municipality under this section for 2012.
SB59,1071
15Section
1071. 79.035 (5) (b) of the statutes is created to read:
SB59,670,1916
79.035 (5) (b) Except as provided in sub. (6), for the distribution in 2020 and
17subsequent years, each county and municipality shall receive a payment under this
18section that is equal to the amount of the payment determined for the county or
19municipality under this section for 2012, increased by 2 percent.
SB59,1072
20Section 1072
. 79.035 (7) (a) 1. of the statutes is amended to read:
SB59,670,2321
79.035
(7) (a) 1. For an urban mass transit system that is eligible to receive
22state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding
23200,000,
75 20 percent of the total amount of grants received under s. 16.047 (4m).
SB59,1073
24Section 1073
. 79.05 (2) (c) of the statutes is amended to read:
SB59,671,18
179.05
(2) (c) Its municipal budget; exclusive of principal and interest on
2long-term debt and exclusive of revenue sharing payments under s. 66.0305,
levy
3limit adjustments under s. 66.0602 (3) (e) 10., recycling fee payments under s.
4289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed
5expenses related to an emergency declared under s. 323.10, expenditures from
6moneys received pursuant to P.L.
111-5, and expenditures made pursuant to a
7purchasing agreement with a school district whereby the municipality makes
8purchases on behalf of the school district; for the year of the statement under s.
979.015 increased over its municipal budget as adjusted under sub. (6); exclusive of
10principal and interest on long-term debt and exclusive of revenue sharing payments
11under s. 66.0305,
levy limit adjustments under s. 66.0602 (3) (e) 10., recycling fee
12payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m),
13unreimbursed expenses related to an emergency declared under s. 323.10,
14expenditures from moneys received pursuant to P.L.
111-5, and expenditures made
15pursuant to a purchasing agreement with a school district whereby the municipality
16makes purchases on behalf of the school district; for the year before that year by less
17than the sum of the inflation factor and the valuation factor, rounded to the nearest
180.10 percent.
SB59,1074
19Section 1074
. 79.10 (4) of the statutes is amended to read:
SB59,671,2320
79.10
(4) School levy tax credit. Except as provided in sub. (5m), the amount
21appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in
22proportion to their share of the sum of average school tax levies for all municipalities.
23No municipality shall receive a payment under this subsection after 2020.
SB59,1075
24Section 1075
. 79.10 (5m) of the statutes is amended to read:
SB59,672,6
179.10
(5m) First dollar credit. Each municipality shall receive, from the
2appropriation under s. 20.835 (3) (b), an amount determined by multiplying the
3school tax rate by the estimated fair market value, not exceeding the value
4determined under sub. (11) (d), of every parcel of real property with improvements
5that is located in the municipality.
No municipality shall receive a payment under
6this subsection after 2020.
SB59,1076
7Section 1076
. 79.14 of the statutes is amended to read:
SB59,672,13
879.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for
9the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996;
10$469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007;
11$672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012;
12$747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and
13$940,000,000 in 2018
, 2019, and
in each year thereafter 2020.
SB59,1077
14Section 1077
. 79.15 of the statutes is amended to read: