2007 Wisconsin Act 11

71.07 (9) (a) 3. "Property taxes" means real and personal property taxes, exclusive of special assessments, delinquent interest and charges for service, paid by a claimant on the claimant's principal dwelling during the taxable year for which credit under this subsection is claimed, less any property taxes paid which are properly includable as a trade or business expense under section 162 of the internal revenue code Internal Revenue Code. If the principal dwelling on which the taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned by spouses as marital property, "property taxes" is that part of property taxes paid that reflects the ownership percentage of the claimant. If the principal dwelling is sold during the taxable year the "property taxes" for the seller and buyer shall be the amount of the tax prorated to each in the closing agreement pertaining to the sale or, if not so provided for in the closing agreement, the tax shall be prorated between the seller and buyer in proportion to months of their respective ownership. "Property taxes" includes monthly parking municipal permit fees in respect to a principal dwelling collected under s. 66.0435 (3) (c).

11,47 Section 47. 71.07 (9) (a) 4. of the statutes is amended to read:

71.07 (9) (a) 4. "Rent constituting property taxes" means 25% 25 percent of rent if heat is not included, or 20% 20 percent of rent if heat is included, paid during the taxable year for which credit is claimed under this subsection, at arm's length, for the use of a principal dwelling and contiguous land, excluding any payment for domestic, food, medical or other services which are unrelated to use of the dwelling as housing, less any rent paid that is properly includable as a trade or business expense under the internal revenue code. "Rent" includes space rental paid to a landlord for parking a mobile home or manufactured home. Rent shall be apportioned among the occupants of a principal dwelling according to their respective contribution to the total amount of rent paid. "Rent" does not include rent paid for the use of housing which was exempt from property taxation, except housing for which payments in lieu of taxes were made under s. 66.1201 (22).

11,48 Section 48. 71.52 (2) of the statutes is amended to read:

71.52 (2) "Gross rent" means rental paid at arm's length, solely for the right of occupancy of a homestead. "Gross rent" does not include, whether expressly set out in the rental agreement or not, charges for any medical services; other personal services such as laundry, transportation, counseling, grooming, recreational and therapeutic services; shared living expenses, including but not limited to food, supplies and utilities unless utility payments are included in the gross rent paid to the landlord; and food furnished by the landlord as a part of the rental agreement. "Gross rent" includes the rental paid to a landlord for parking of a mobile home or manufactured home, exclusive of any charges for food furnished by the landlord as a part of the rental agreement, plus parking monthly municipal permit fees paid under s. 66.0435 (3) (c) for a rented mobile home or manufactured home. If a homestead is an integral part of a multipurpose or multidwelling building, "gross rent" is the percentage of the gross rent on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus the same percentage of the gross rent on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations under s. 71.54 (2) (b) apply. If the homestead is part of a farm, "gross rent" is the rent on up to 120 acres of the land contiguous to the claimant's principal residence plus the rent on all improvements to real property on that land, except as the limitations under s. 71.54 (2) (b) apply. If a claimant and persons who are not members of the claimant's household reside in a homestead, the claimant's "gross rent" is the gross rent paid by the claimant to the landlord for the homestead.

11,49 Section 49. 71.52 (7) of the statutes is amended to read:

71.52 (7) "Property taxes accrued" means real or personal property taxes or monthly parking municipal permit fees under s. 66.0435 (3) (c), exclusive of special assessments, delinquent interest and charges for service, levied on a homestead owned by the claimant or a member of the claimant's household. "Real or personal property taxes" means those levied under ch. 70, less the tax credit, if any, afforded in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common or is owned as marital property or survivorship marital property and one or more such persons, entities or owners is not a member of the claimant's household, property taxes accrued is that part of property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10, that reflects the ownership percentage of the claimant and the claimant's household, except that if a homestead is owned by 2 or more natural persons or if 2 or more natural persons have an interest in a homestead, one or more of whom is not a member of the claimant's household, and the claimant has a present interest, as that term is used in s. 700.03 (1), in the homestead and is required by the terms of a will that transferred the homestead or interest in the homestead to the claimant to pay the entire amount of property taxes levied on the homestead, property taxes accrued is property taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10. A marital property agreement or unilateral statement under ch. 766 has no effect in computing property taxes accrued for a person whose homestead is not the same as the homestead of that person's spouse. For purposes of this subsection, property taxes are "levied" when the tax roll is delivered to the local treasurer for collection. If a homestead is sold or purchased during the calendar year of the levy, the property taxes accrued for the seller and the buyer are the amount of the tax levy prorated to each in proportion to the periods of time each both owned and occupied the homestead during the year to which the claim relates. The seller may use the closing agreement pertaining to the sale of the homestead, the property tax bill for the year before the year to which the claim relates or the property tax bill for the year to which the claim relates as the basis for computing property taxes accrued, but those taxes are allowable only for the portion of the year during which the seller owned and occupied the sold homestead. If a household owns and occupies 2 or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated property taxes accrued attributable to the household for each of such homesteads. If the household owns and occupies the homestead for part of the calendar year and rents a homestead for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented in computing the amount of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose or multidwelling building, property taxes accrued are the percentage of the property taxes accrued on that part of the multipurpose or multidwelling building occupied by the household as a principal residence plus that same percentage of the property taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably necessary for use of the multipurpose or multidwelling building as a principal residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part of a farm, property taxes accrued are the property taxes accrued on up to 120 acres of the land contiguous to the claimant's principal residence and include the property taxes accrued on all improvements to real property located on such land, except as the limitations of s. 71.54 (2) (b) apply.

11,50m Section 50m. 77.51 (4) (b) 6. of the statutes is amended to read:

77.51 (4) (b) 6. Thirty-five percent of the sale price of a new mobile home that is a primary housing unit under s. 340.01 (29) or of a new mobile home that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transportation manufactured home, as defined in s. 101.91 (11). No credit may be allowed for trade-ins under subd. 3. or sub. (15) (b) 4. This subdivision does not apply to lease or rental.

11,51 Section 51. 77.51 (4) (b) 7. of the statutes is amended to read:

77.51 (4) (b) 7. For the sale of a manufactured building modular home, as defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% 35 percent of the gross receipts or an amount equal to the gross receipts minus the cost of the materials that become an ingredient or component part of the building.

11,52 Section 52. 77.51 (13) (am) of the statutes is amended to read:

77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or boat registered or titled, or required to be registered or titled, under the laws of this state or of the United States.

11,53m Section 53m. 77.51 (15) (b) 5. of the statutes is amended to read:

77.51 (15) (b) 5. Thirty-five percent of the total amount for which a new mobile home that is a primary housing unit under s. 340.01 (29) manufactured home, as defined in s. 101.91 (11), is sold. No credit may be allowed for trade-ins under subd. 4. or sub. (4) (b) 3. This subdivision does not apply to lease or rental.

11,54 Section 54. 77.51 (15) (b) 6. of the statutes is amended to read:

77.51 (15) (b) 6. For the sale of a manufactured building modular home, as defined in s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35% 35 percent of the sales price or an amount equal to the sales price minus the cost of the materials that become an ingredient or component part of the building.

11,55 Section 55. 77.52 (2) (a) 1. of the statutes is amended to read:

77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators and other persons furnishing accommodations that are available to the public, irrespective of whether membership is required for use of the accommodations. In this subdivision, "transient" means any person residing for a continuous period of less than one month in a hotel, motel or other furnished accommodations available to the public. In this subdivision, "hotel" or "motel" means a building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations, including mobile homes as defined in s. 66.0435 (1) (d) 101.91 (10), manufactured homes as defined in s. 101.91 (2), and recreational vehicles as defined in s. 340.01 (48r), rented for a continuous period of more than one month and accommodations furnished by any hospitals, sanatoriums, or nursing homes, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual. In this subdivision, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

11,56 Section 56. 77.53 (17) of the statutes is amended to read:

77.53 (17) This section does not apply to tangible personal property purchased outside this state, other than motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or required to be registered or titled in this state, which is brought into this state by a nondomiciliary for the person's own storage, use or other consumption while temporarily within this state when such property is not stored, used or otherwise consumed in this state in the conduct of a trade, occupation, business or profession or in the performance of personal services for wages or fees.

11,57 Section 57. 77.53 (18) of the statutes is amended to read:

77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state 90 days or more before bringing the goods or property into this state in connection with a change of domicile to this state.

11,58 Section 58. 77.54 (7) (b) (intro.) of the statutes is amended to read:

77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft and the item is registered or titled, or required to be registered or titled, in this state or if the item is a boat that is registered or titled, or required to be registered or titled, in this state or under the laws of the United States, the exemption under par. (a) applies only if all of the following conditions are fulfilled:

11,59m Section 59m. 77.54 (31) of the statutes is amended to read:

77.54 (31) The gross receipts from the sale of and the storage, use or other consumption in this state, but not the lease or rental, of used mobile homes that are primary housing units under s. 340.01 (29), as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91 (12).

11,60 Section 60. 77.54 (36) of the statutes is amended to read:

77.54 (36) The gross receipts from the rental for a continuous period of one month or more of a mobile home, as defined in s. 66.0435 (1) (d) 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), that is used as a residence. In this subsection, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

11,61 Section 61. 77.61 (1) (a) of the statutes is amended to read:

77.61 (1) (a) No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft shall be registered or titled in this state unless the registrant presents proof that the sales or use taxes imposed by this subchapter have been paid.

11,62 Section 62. 77.61 (1) (c) of the statutes is amended to read:

77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, or aircraft registered or titled, or required to be registered or titled, in this state purchased from persons who are not Wisconsin boat, trailer, or semitrailer dealers, licensed Wisconsin aircraft, motor vehicle, or mobile home recreational vehicle, as defined in s. 340.01 (48r), dealers or registered Wisconsin snowmobile or all-terrain vehicle dealers, the purchaser shall file a sales tax return and pay the tax prior to registering or titling the motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer recreational vehicle, as defined in s. 340.01 (48r), semitrailer, all-terrain vehicle, or aircraft in this state.

11,63 Section 63. 77.71 (4) of the statutes is amended to read:

77.71 (4) An excise tax is imposed at the rate of 0.5% 0.5 percent in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

11,64 Section 64. 77.78 of the statutes is amended to read:

77.78 Registration. No motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle 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.

11,65 Section 65. 77.785 (2) of the statutes is amended to read:

77.785 (2) Prior to registration or titling, boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, mobile home manufactured home, as defined in s. 101.91 (2), recreational vehicle, as defined in s. 340.01 (48r), and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

11,66 Section 66. 77.995 (2) of the statutes is amended to read:

77.995 (2) There is imposed a fee at the rate of 5% 5 percent of the gross receipts on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% 5 percent of the gross receipts on the rental of limousines.

11,67 Section 67. 79.03 (3) (b) 4. a. of the statutes is amended to read:

79.03 (3) (b) 4. a. "Local general purpose taxes" means the portion of tax increments collected for payment to a municipality under s. 66.1105 which is attributable to that municipality's own levy, the portion of environmental remediation tax increments collected for payment to a municipality or county under s. 66.1106 that is attributable to that municipality's or county's own levy, general property taxes, excluding taxes for a county children with disabilities education board, collected to finance the general purpose government unit, property taxes collected for sewage and sanitary districts, mobile home monthly municipal permit fees under s. 66.0435 (3), the proceeds of county sales and use taxes and municipal and county vehicle registration fees under s. 341.35 (1).

11,68 Section 68. 100.21 (1) (a) of the statutes is amended to read:

100.21 (1) (a) "Dwelling unit" means a dwelling, as defined under s. 101.61, a manufactured building modular home, as defined under s. 101.71 (6), a manufactured home, as defined under s. 101.91 (2), or a multifamily dwelling, as defined under s. 101.971 (2).

11,69 Section 69. Subchapter III (title) of chapter 101 [precedes 101.70] of the statutes is amended to read:

CHAPTER 101

SUBCHAPTER III
MANUFACTURED BUILDING modular home CODE

11,70 Section 70. 101.70 of the statutes is amended to read:

101.70 Purpose. The purpose of this subchapter is to establish statewide standards and inspection procedures for the manufacture and installation of manufactured buildings for dwellings modular homes and to promote interstate uniformity in standards for manufactured buildings modular homes by authorizing the department to enter into reciprocal agreements with other states which that have equivalent standards.

11,71 Section 71. 101.71 (4) of the statutes is amended to read:

101.71 (4) "Installation" means the assembly of a manufactured building modular home on-site and the process of affixing a manufactured building modular home to land, a foundation, footing, or an existing building.

11,72 Section 72. 101.71 (6) (a) (intro.) of the statutes is amended to read:

101.71 (6) (a) (intro.) "Manufactured building Modular home" means any structure or component thereof which is intended for use as a dwelling and:

11,73 Section 73. 101.71 (6) (b) of the statutes is amended to read:

101.71 (6) (b) "Manufactured building Modular home" does not mean any manufactured home under s. 101.91 or any building of open construction which is not subject to par. (a) 2.

11,74 Section 74. 101.715 of the statutes is amended to read:

101.715 Application. This subchapter applies to a dwelling the initial construction of which was commenced on or after December 1, 1978, except that s. 101.745 applies to a manufactured building modular home the initial manufacture of which was commenced on or after May 23, 1978.

11,75 Section 75. 101.72 of the statutes is amended to read:

101.72 Dwelling code council. The dwelling code council shall review the standards and rules for manufactured buildings modular homes for dwellings and recommend a statewide manufactured building modular home code for adoption by the department which shall include rules providing for the conservation of energy in the construction and maintenance of dwellings. Such rules shall take into account the costs to home buyers of specific code provisions in relation to the benefits derived therefrom. Upon its own initiative or at the request of the department, the council shall consider and make recommendations to the department pertaining to rules and any other matters related to this subchapter.

11,76 Section 76. 101.73 (1) of the statutes is amended to read:

101.73 (1) Adopt rules which establish standards for the use of building materials, methods and equipment in the manufacture and installation of manufactured buildings modular homes for use as dwellings or dwelling units. Where feasible, the standards used shall be those nationally recognized and shall apply to the dwelling and to its electrical, heating, ventilating, air conditioning and other systems. Such rules shall take into account the conservation of energy in construction and maintenance of dwellings and the costs to home buyers of specific code provisions in relation to the benefits derived therefrom.

11,77 Section 77. 101.73 (1m) of the statutes is amended to read:

101.73 (1m) Adopt a rule which requires any manufactured building modular home which uses electricity for space heating to be superinsulated.

11,78 Section 78. 101.73 (2) of the statutes is amended to read:

101.73 (2) Adopt rules for the examination of plans and specifications and for periodic in-plant and on-site inspections of manufacturing facilities, processes, fabrication, assembly and installation of manufactured buildings modular homes to ensure that examinations and inspections are made in compliance with the rules adopted for construction, electrical wiring, heating, ventilating, air conditioning and other systems under ss. 101.70 to 101.77 and with the rules for indoor plumbing adopted by the department under ch. 145.

11,79 Section 79. 101.73 (3) of the statutes is amended to read:

101.73 (3) Provide for examination of plans and specifications and in-plant inspections when contracted for by the manufacturer under s. 101.75 (1) and shall contract to provide on-site inspection services for the installation of manufactured buildings modular homes for dwellings, at municipal expense, for any municipality which requires such service under s. 101.76 or 101.761.

11,80 Section 80. 101.73 (5) of the statutes is amended to read:

101.73 (5) Adopt rules for the certification, including provisions for suspension and revocation thereof, of on-site inspectors of the installation of manufactured buildings modular homes for dwellings. Persons certified as on-site inspectors may be employees of the department, a city, village, town or county or an independent agency.

11,81 Section 81. 101.73 (6) of the statutes is amended to read:

101.73 (6) Adopt rules for the certification, including provisions for suspension and revocation thereof, of independent inspection agencies to conduct in-plant inspections of manufacturing facilities, processes, fabrication and assembly of manufactured buildings modular homes for dwellings and to certify compliance with this subchapter.

11,82 Section 82. 101.73 (7) of the statutes is amended to read:

101.73 (7) Issue or recognize an insignia of compliance for dwellings which conform to the manufactured building modular home code.

11,83 Section 83. 101.73 (11) of the statutes is amended to read:

101.73 (11) Hear petitions regarding the manufactured building modular home code, rules and special orders in accordance with s. 101.02 (6) (e) to (i) and (8).

11,84 Section 84. 101.74 (4) of the statutes is amended to read:

101.74 (4) Provide for or engage in the testing, approval and certification of materials, devices and methods for the manufacture or installation of manufactured buildings modular homes.

11,85 Section 85. 101.74 (6) of the statutes is amended to read:

101.74 (6) Adopt rules prescribing procedures for approving new building materials, devices and methods for the manufacture or installation of manufactured buildings modular homes for dwellings.

11,86 Section 86. 101.74 (7) of the statutes is amended to read:

101.74 (7) Enter into reciprocal agreements with other states regarding the design, construction, inspection and labeling of manufactured buildings modular homes where the laws or rules of other states meet the intent of the manufactured building modular home code and the rules promulgated under this subchapter.

11,87 Section 87. 101.745 (4) of the statutes is amended to read:

101.745 (4) Requirement. The manufacturer of a manufactured building modular home shall install a functional smoke detector on each floor level except the attic or storage area of each dwelling unit.

11,88 Section 88. 101.75 (1) of the statutes is amended to read:

101.75 (1) Inspections and compliance. Manufacturers of manufactured buildings modular homes shall contract with a certified independent inspection agency or the department to conduct in-plant inspections and certify compliance with this subchapter. Manufacturers shall reimburse the independent inspection agency in accordance with the terms of the contract or reimburse the department in accordance with fees established under s. 101.73 (12). All inspections shall be performed by persons certified by the department.

11,89 Section 89. 101.75 (2) of the statutes is amended to read:

101.75 (2) Display of insignia required. All manufactured buildings modular homes manufactured, sold for initial use or installed within this state shall display, in a manner determined by the department, the insignia issued or recognized under ss. 101.73 (7) and 101.74 (7). All manufactured buildings modular homes bearing such insignia shall be deemed to comply with the requirements of all building ordinances and regulations of any local government except those related to zoning and siting requisites including but not limited to building setback, side and rear yard requirements and property line requirements.

11,90 Section 90. 101.75 (3) of the statutes is amended to read: