(a) "Agreement" means the streamlined sales and use tax agreement.
(b) "Department" means the department of revenue.
(c) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(d) "Sales tax" means the tax imposed under ss. 77.52, 77.57, and 77.71 (1).
(e) "Seller" means any person who sells, leases, or rents personal property or services.
(f) "State" means any state of the United States and the District of Columbia.
(g) "Use tax" means the tax imposed under ss. 77.53 and 77.71 (2), (3), and (4).
(3) Department authority. The department may enter into the agreement to simplify and modernize sales tax and use tax administration in order to substantially reduce the tax compliance burden for all sellers and for all types of commerce. The department may act jointly with other states that are signatories to the agreement to establish standards for the certification of a certified service provider and certified automated system and to establish performance standards for multistate sellers. The department may promulgate rules to administer this section, may procure jointly with other states that are signatories to the agreement goods and services in furtherance of the agreement, and may take other actions reasonably required to implement this section. The secretary of revenue or the secretary's designee may represent this state before the states that are signatories to the agreement.
(4) Agreement requirements. The department may not enter into the agreement unless the agreement requires that a state that is a signatory to the agreement do all of the following:
(a) Limit the number of state sales and use tax rates.
(b) Limit the application of any maximums on the amount of state sales and use tax that is due on a transaction.
(c) Limit thresholds on the application of sales and use tax.
(d) Establish uniform standards for the sourcing of transactions to the appropriate taxing jurisdictions, for administering exempt sales, and for sales and use tax returns and remittances.
(e) Develop and adopt uniform definitions related to sales and use tax.
(f) Provide, with all states that are signatories to the agreement, a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all states that are signatories to the agreement.
(g) Provide that the state shall not use a seller's registration with the central electronic registration system under par. (f), and the subsequent collection and remittance of sales and use taxes in the states that are signatories to the agreement, to determine whether the seller has sufficient connection with the state for the purpose of imposing any tax.
(h) Restrict variances between the state tax bases and local tax bases.
(i) Administer all sales and use taxes imposed by local jurisdictions within the state so that sellers who collect and remit such taxes are not required to register with, or submit returns or taxes to, local jurisdictions and are not subject to audits by local jurisdictions.
(j) Restrict the frequency of changes in any local sales and use tax rates and provide notice of any such changes.
(k) Establish effective dates for the application of local jurisdictional boundary changes to local sales and use tax rates and provide notice of any such changes.
(L) Provide monetary allowances to sellers and certified service providers as outlined in the agreement.
(m) Certify compliance with the agreement before entering into the agreement and maintain compliance with the agreement.
(n) Adopt a uniform policy, with the states that are signatories to the agreement, for certified service providers that protects a consumer's privacy and maintains tax information confidentiality.
(o) Appoint, with the states that are signatories to the agreement, an advisory council to consult with in administering the agreement. The advisory council shall consist of private sector representatives and representatives from states that are not signatories to the agreement.
(5) Cooperating states. The agreement entered into under this section is an accord among cooperating states to further their governmental functions and provides a mechanism among the cooperating states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes that are imposed by each state that is a signatory to the agreement.
(6) Limited binding and beneficial effect. (a) The agreement entered into under this section binds, and inures to the benefit of, only the states that are signatories to the agreement. Any benefit that a person may receive from the agreement is established by this state's law and not by the terms of the agreement.
(b) No person shall have any cause of action or defense under the agreement or because of the department entering into the agreement. No person may challenge any action or inaction by any department, agency, other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the agreement.
(c) No law of this state, or the application of such law, may be declared invalid on the ground that the law, or the application of such law, is inconsistent with the agreement.
(7) Relationship to state law. No provision of the agreement in whole or in part invalidates or amends any law of this state and the state becoming a signatory to the agreement shall not amend or modify any law of this state.
16,2247b
Section 2247b. 77.76 (3) of the statutes is amended to read:
77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.25% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month 75 days following the end last day of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).
16,2247c
Section 2247c. 77.81 (1) of the statutes is amended to read:
77.81 (1) "Department" means the department of natural resources forestry.
16,2247d
Section 2247d. 77.82 (1) (a) 2. of the statutes is amended to read:
77.82 (1) (a) 2. At least 80% 65% of the parcel must be producing or capable of producing a minimum of 20 cubic feet of merchantable timber per acre per year.
16,2247h
Section 2247h. 77.82 (1) (b) 1. of the statutes is amended to read:
77.82 (1) (b) 1. A parcel of which more than 20% 35% consists of land that is unsuitable for producing merchantable timber, including water, marsh, muskeg, bog, rock outcrops, or sand dunes, farmland, roadway or railroad and utility rights-of-way.
16,2247p
Section 2247p. 77.82 (1) (b) 1g. of the statutes is created to read:
77.82 (1) (b) 1g. A parcel of which more than 20% consists of land that is farmland, roadway, or a railroad or utility right-of-way or that is not capable of producing merchantable timber because the production would affect the land's natural resources including land that contains sensitive soil, as determined by the department, endangered species as defined in s. 29.604 (2) (a), threatened species, as defined in s. 29.604 (2) (b), or an archeological site, or land that lacks sound forestry regeneration options, as determined by the department.
16,2247pg
Section 2247pg. 77.82 (2) (intro.) of the statutes is amended to read:
77.82 (2) Petition. (intro.) Any owner of land may petition the department to designate any eligible parcel of land as managed forest land. A petition may include any number of eligible parcels under the same ownership in a single municipality. Each petition shall be submitted on a form provided by the department and shall be accompanied by a nonrefundable $10 application fee unless a different amount of 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 forestry fund and credited to the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr). Each petition shall include all of the following:
16,2247q
Section 2247q. 77.82 (4) of the statutes is amended to read:
77.82 (4) Additions to managed forest land. An owner may petition the department to designate as managed forest land an additional parcel of land in the same municipality if the additional parcel is at least 3 acres in size and is contiguous to any of the owner's designated land. The petition shall be accompanied by a nonrefundable $10 application fee unless a different amount of the fee is established in the same manner as the fee under sub. (2). The fee shall be deposited in the conservation forestry fund and credited to the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr). The petition shall be submitted on a department form and shall contain any additional information required by the department.
16,2247r
Section 2247r. 77.82 (4m) (bn) of the statutes is amended to read:
77.82 (4m) (bn) A petition under this subsection shall be accompanied by a nonrefundable $100 application fee which shall be deposited in the conservation forestry fund and credited to the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr).
16,2247t
Section 2247t. 77.82 (7) (a) 3. of the statutes is amended to read:
77.82 (7) (a) 3. That a stand of merchantable timber will be developed on at least 80% 65% of the land within a reasonable period of time.
16,2247tg
Section 2247tg. 77.84 (3) (b) of the statutes is amended to read:
77.84 (3) (b) Immediately after receiving the certification of the county clerk that a tax deed has been taken, the department shall issue an order withdrawing the land as managed forest land. The notice requirement under s. 77.88 (1) does not apply to the department's action under this paragraph. The department shall notify the county treasurer of the amount of the withdrawal tax, as determined under s. 77.88 (5), and the amount of the tax shall be payable to the department under s. 75.36 (3) if the property is sold by the county. The amount shall be credited to the conservation forestry fund.
16,2247tj
Section 2247tj. 77.85 of the statutes is amended to read:
77.85 State contribution. The department shall pay before June 30 annually the municipal treasurer, from the appropriation under s. 20.370 (5) (bv) 20.375 (2) (vm), 20 cents for each acre of land in the municipality that is designated as managed forest land under this subchapter.
16,2247tk
Section 2247tk. 77.87 (3) of the statutes is amended to read:
77.87 (3) Payment. A tax assessed under sub. (1) or (2) is due and payable to the department on the last day of the month following the date the certificate is mailed to the owner. The department shall collect interest at the rate of 12% per year on any tax that is paid later than the due date. Amounts received shall be credited to the conservation forestry fund.
16,2247tm
Section 2247tm. 77.88 (2) (d) of the statutes is amended to read:
77.88 (2) (d) Within 10 days after a transfer of ownership, the former owner shall, on a form provided by the department, file with the department a report of the transfer signed by the former owner and the transferee. The report shall be accompanied by a $20 fee which shall be deposited in the conservation forestry fund and credited to the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr). The department shall immediately notify each person entitled to notice under s. 77.82 (8).
16,2247tn
Section 2247tn. 77.88 (7) of the statutes is amended to read:
77.88 (7) Payment; delinquency. A tax under sub. (5) is due and payable to the department on the last day of the month following the effective date of the withdrawal order. Amounts received shall be credited to the conservation forestry fund. If the owner of the land fails to pay the tax, the department shall certify to the taxation district clerk the amount due. The taxation district clerk shall enter the delinquent amount on the property tax roll as a special charge.
16,2247tp
Section 2247tp. 77.89 (1) of the statutes is amended to read:
77.89 (1) Payment to municipalities. By June 30 of each year, the department, from the appropriation under s. 20.370 (5) (bv) 20.375 (2) (vm), shall pay 50% of each
payment received under s. 77.84 (3) (b), 77.87 (3) or 77.88 (7) to the treasurer of the municipality in which is located the land to which the payment applies.
16,2247tr
Section 2247tr. 77.89 (3) of the statutes is amended to read:
77.89 (3) Conservation
Forestry fund credit. The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this subsection to the department. All amounts received by the department shall be credited to the conservation forestry fund and shall be reserved for land acquisition and resource management activities relating to the state forests.
16,2247tt
Section 2247tt. 77.91 (4) of the statutes is amended to read:
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) (mu) 20.375 (2) (q).
16,2247tu
Section 2247tu. 77.91 (5) of the statutes is amended to read:
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 (1). 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) (cr) 20.375 (2) (qr). If the amount in the appropriation under s. 20.370 (1) (cr) 20.375 (2) (qr) 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) (mu) 20.375 (2) (q).
16,2248
Section 2248. 77.92 (4) of the statutes is amended to read:
77.92
(4) "Net business income", with respect to a partnership, means taxable income as calculated under section
703 of the Internal Revenue Code; plus the items of income and gain under section
702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section
702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section
707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL),
(2dm), (2dr), (2ds), (2dx)
, and (3g), and (3s); and plus or minus, as appropriate, transitional adjustments, depreciation differences
, and basis differences under s. 71.05 (13), (15), (16), (17)
, and (19); but excluding income, gain, loss
, and deductions from farming. "Net business income", with respect to a natural person, estate
, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section
3121 (d) (3) of the Internal Revenue Code.
16,2249
Section 2249. 77.94 (1) (b) of the statutes is amended to read:
77.94 (1) (b) On an entity under s. 77.93 (2) or, (3), or (5), except an entity that has less than $4,000,000 of gross receipts, an amount equal to the amount calculated by multiplying net business income as allocated or apportioned to this state by means of the methods under s. 71.04, for the taxable year of the entity by 0.2 %, up to a maximum of $9,800, or $25, whichever is greater.
16,2250
Section 2250. 77.94 (1) (c) of the statutes is repealed.
16,2251
Section 2251. 77.996 (2) (intro.) of the statutes is amended to read:
77.996 (2) (intro.) "Dry cleaning facility" means a facility that dry cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:
16,2252
Section 2252. 77.996 (3) of the statutes is amended to read:
77.996 (3) "Dry cleaning solvent
product" means a chlorine-based or hydrocarbon-based formulation or product that is used as a primary cleaning agent in dry cleaning facilities hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.
16,2253
Section 2253. 77.9962 of the statutes is amended to read:
77.9962 Dry cleaning solvents products fee. There is imposed on each person who sells a dry cleaning solvent product to a dry cleaning facility a fee equal to $5 per gallon of perchloroethylene sold and 75 cents per gallon of a hydrocarbon-based solvent
any dry cleaning product sold, other than perchloroethylene. The fees for the previous 3 months are due on January 25, April 25, July 25, and October 25.
16,2254
Section 2254. 77.9963 of the statutes is repealed.
16,2255
Section 2255. 78.55 (1) of the statutes is amended to read:
78.55 (1) "Air carrier company" has the meaning given in s. 76.02 (1) 70.11 (42) (a) 1.
16,2255d
Section 2255d. 79.01 (1) of the statutes is amended to read:
79.01 (1) There is established an account in the general fund entitled the "Expenditure Restraint Program Account". Account." There shall be appropriated to that account $25,000,000 in 1991, in 1992, and in 1993
,; $42,000,000 in 1994,; $48,000,000 in each year beginning in 1995 and ending in 1999 and; $57,000,000 in the year 2000 and in the year 2001; $57,570,000 in 2002; and $58,145,700 in 2003 and in each year thereafter.
16,2255m
Section 2255m. 79.03 (3) (b) 3. of the statutes is amended to read:
79.03 (3) (b) 3. "Full valuation" means the full value of property that is exempt under s. 70.11 (39) and (39m) as determined under s. 79.095 (3) plus the full value of all taxable property for the preceding year as equalized for state tax purposes, except that for municipalities the value of real estate assessed under s. 70.995 is excluded. Value increments under s. 66.1105 plus the full value of property that is exempt under s. 70.11 (39) and (39m) that would otherwise be part of a value increment are included for municipalities but excluded for counties. Environmental remediation value increments under s. 66.1106 are included for municipalities and counties that create the environmental remediation tax incremental district and are excluded for units of government that do not create the district. If property that had been assessed under s. 70.995 and that has a value exceeding 10% of a municipality's value is assessed under s. 70.10, 30% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year after the assessment under s. 70.10, 65% of that property's full value is included in "full valuation" for purposes of the shared revenue payments in the year 2 years after the assessment under s. 70.10 and 100% of that property's full value is included in "full valuation" for purposes of subsequent shared revenue payments.
16,2280m
Section 2280m. 79.03 (3c) (f) of the statutes is amended to read:
79.03 (3c) (f) Distribution amount. If the total amounts calculated under pars. (c) to (e) exceed the total amount to be distributed under this subsection, the amount paid to each eligible municipality shall be paid on a prorated basis. The total amount to be distributed under this subsection from s. 20.835 (1) (b) is $10,000,000 beginning in 1996 and ending in 1999 and; $11,000,000 in the year 2000 and in the year 2001; $11,110,000 in 2002; and $11,221,100 in 2003 and in each year thereafter.
16,2281d
Section 2281d. 79.03 (4) of the statutes is amended to read:
79.03 (4) In 1991, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $869,000,000. In 1992, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $885,961,300. In 1993, the total amount to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) is $903,680,500. In 1994, the total amounts to be distributed under this section and ss. 79.04 and 79.06 from s. 20.835 (1) (d) are $746,547,500 to municipalities and $168,981,800 to counties. In Beginning in 1995 and subsequent years ending in 2001, the total amounts to be distributed under ss. 79.03, 79.04 and 79.06 from s. 20.835 (1) (d) are $761,478,000 to municipalities and $168,981,800 to counties. In 2002, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $769,092,800 to municipalities and $170,671,600 to counties. In 2003 and subsequent years, the total amounts to be distributed under ss. 79.03, 79.04, and 79.06 from s. 20.835 (1) (d) are $776,783,700 to municipalities and $172,378,300 to counties.
16,2281e
Section 2281e. 79.03 (5) of the statutes is created to read:
79.03 (5) (a) In 2002 and 2003, each municipality shall receive a shared revenue payment
under this section that is equal to the amount of the payment it received in the previous year, multiplied by 101%.
In 2004 and in subsequent years, each municipality shall receive a shared revenue payment under this section that is equal to the amount of the payment it received in 2003.
