2011 Wisconsin Act 32

32,2176 Section 2176. 76.638 (2) of the statutes is amended to read:

76.638 (2) Filing claims. For taxable years beginning after December 31, 2008, subject to the limitations provided under this subsection and s. 238.15 or s. 560.205, 2009 stats., an insurer may claim as a credit against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund manager that the fund manager invests in a business certified under s. 238.15 or s. 560.205 (1), 2009 stats.

32,2177 Section 2177. Chapter 77 (title) of the statutes is amended to read:

Chapter 77

TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES; COUNTY,
TRANSIT AUTHORITY, AND
SPECIAL DISTRICT SALES AND USE
TAXES; MANAGED FOREST LAND;
RECYCLING economic development
SURCHARGE; LOCAL FOOD
AND BEVERAGE TAX;
LOCAL RENTAL CAR TAX; PREMIER
RESORT AREA TAXES;
STATE RENTAL VEHICLE FEE;
DRY CLEANING FEES;
SOUTHEASTERN REGIONAL
TRANSIT AUTHORITY FEE

32,2177m Section 2177m. Chapter 77 (title) of the statutes, as affected by 2011 Wisconsin Act .... (this act), is amended to read:

CHAPTER 77

TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE TAXES;
COUNTY, TRANSIT AUTHORITY, AND
SPECIAL DISTRICT SALES AND USE
TAXES; MANAGED FOREST LAND;
EConomic development SURCHARGE;
LOCAL FOOD AND BEVERAGE TAX;
LOCAL RENTAL CAR TAX; Premier
resort area taxes;
state rental vehicle fee;
dry cleaning fees;
SOUTHEASTERN REGIONAL
TRANSIT AUTHORITY FEE

32,2178 Section 2178. 77.22 (2) (d) of the statutes is amended to read:

77.22 (2) (d) If the real estate transferred is not subject to certification under s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4) (c), the reason why it is not so subject or the form prescribed by the department of commerce safety and professional services under s. 101.122 (6).

32,2178m Section 2178m. 77.52 (21) of the statutes is renumbered 77.52 (21) (a) and amended to read:

77.52 (21) (a) A Except as provided in par. (b), a person who provides a product that is not a distinct and identifiable product because it is provided free of charge, as provided in s. 77.51 (3pf) (b), is the consumer of that the product that is provided free of charge and shall pay the tax imposed under this subchapter on the purchase price of that product.

32,2178n Section 2178n. 77.52 (21) (b) of the statutes is created to read:

77.52 (21) (b) A person who provides a product that is not distinct and identifiable because it is provided free of charge to a purchaser who must also purchase another product that is subject to the tax imposed under this subchapter from that person in the same transaction may purchase the product provided free of charge without tax, for resale.

32,2179 Section 2179. 77.54 (5) (am) of the statutes is created to read:

77.54 (5) (am) Modular homes, as defined in s. 101.71 (6), and manufactured homes, as defined in s. 101.91 (2), that are used in real property construction activities outside this state.

32,2180m Section 2180m. 77.54 (9a) (er) of the statutes is repealed.

32,2181 Section 2181. 77.54 (11m) of the statutes is created to read:

77.54 (11m) The sales price from the sales of and the storage, use, or other consumption of vegetable oil or animal fat that is converted into motor vehicle fuel that is exempt under s. 78.01 (2n) from the taxes imposed under s. 78.01 (1).

32,2181n Section 2181n. 77.54 (58) of the statutes is created to read:

77.54 (58) The sales price from the sale of and the storage, use, or other consumption of snowmaking and snow-grooming machines and equipment, including accessories, attachments, and parts for the machines and equipment and the fuel and electricity used to operate such machines and equipment, that are used exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes, and ski trails.

32,2181p Section 2181p. 77.54 (59) of the statutes is created to read:

77.54 (59) The sales price from the sales of and the storage, use, or other consumption of advertising and promotional direct mail.

32,2183d Section 2183d. Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes is amended to read:

Chapter 77

subchapter v
county, transit authority, and
special district sales and use taxes

32,2183e Section 2183e. 77.708 of the statutes, as affected by 2011 Wisconsin Act .... (this act), is repealed.

32,2183f Section 2183f. 77.708 (3) of the statutes is created to read:

77.708 (3) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 after the effective date of this subsection .... [LRB inserts date], except that the department of revenue may collect from retailers taxes that accrued before the effective date of this subsection .... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.

32,2183g Section 2183g. 77.71 of the statutes is amended to read:

77.71 Imposition of county, transit authority, and special district sales and use taxes. Whenever a county sales and use tax ordinance is adopted under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:

(1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, or special district, or transit authority's jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, or special district, or transit authority's jurisdictional area.

(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, or special district, or transit authority's jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

(3) An excise tax is imposed upon a contractor engaged in construction activities within the county, or special district, or transit authority's jurisdictional area, at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county or special district or in the transit authority's jurisdictional area, except that if the contractor has paid the sales tax of a county, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), 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, the jurisdictional area of a transit authority that has in effect a resolution under s. 77.708, 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.

32,2183h Section 2183h. 77.73 (2) of the statutes is amended to read:

77.73 (2) Counties, and special districts, and transit authorities do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is consummated in another county or special district in this state, or in another transit authority's jurisdictional area, that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county, or special district , or jurisdictional area of the transit authority that has imposed a tax under s. 77.71 (2).

32,2183i Section 2183i. 77.73 (3) of the statutes is amended to read:

77.73 (3) Counties, and special districts, and transit authorities have jurisdiction to impose the taxes under this subchapter on retailers who file, or who are required to file, an application under s. 77.52 (7) or who register, or who are required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county, or special district, or transit authority's jurisdictional area, as provided in s. 77.51 (13g). A retailer who files, or is required to file, an application under s. 77.52 (7) or who registers, or is required to register, under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties, or special districts, and transit authorities that have an ordinance or resolution imposing the taxes under this subchapter.

32,2183j Section 2183j. 77.75 of the statutes is amended to read:

77.75 Reports. Every person subject to county, transit authority, or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county, or special district , or jurisdictional area of a transit authority that has imposed those taxes separately from sales made elsewhere in this state and file a report as prescribed by the department of revenue.

32,2183k Section 2183k. 77.76 (1) of the statutes is amended to read:

77.76 (1) The department of revenue shall have full power to levy, enforce, and collect county, transit authority, and special district sales and use taxes and may take any action, conduct any proceeding, impose interest and penalties, and in all respects proceed as it is authorized to proceed for the taxes imposed by subch. III. The department of transportation and the department of natural resources may administer the county, transit authority, and special district sales and use taxes in regard to items under s. 77.61 (1).

32,2183L Section 2183L. 77.76 (2) of the statutes is amended to read:

77.76 (2) Judicial and administrative review of departmental determinations shall be as provided in subch. III for state sales and use taxes, and no county, transit authority, or special district may intervene in any matter related to the levy, enforcement, and collection of the taxes under this subchapter.

32,2183m Section 2183m. 77.76 (3r) of the statutes is repealed.

32,2183n Section 2183n. 77.76 (4) of the statutes is amended to read:

77.76 (4) There shall be retained by the state 1.5% of the taxes collected for taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities under s. 77.708 and 1.75% of the taxes collected for taxes imposed by counties under s. 77.70 to cover costs incurred by the state in administering, enforcing, and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

32,2183o Section 2183o. 77.76 (5) of the statutes is repealed.

32,2183p Section 2183p. 77.77 (1) of the statutes is amended to read:

77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is due, beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

(b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property and property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance, or special district resolution , or transit authority resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property, item, or good is leased, rented, or licensed to the customer before or after that date.

32,2183q Section 2183q. 77.77 (3) of the statutes is amended to read:

77.77 (3) The sale of building materials to contractors engaged in the business of constructing, altering, repairing or improving real estate for others is not subject to the taxes under this subchapter, and the incremental amount of tax caused by the rate increase applicable to those materials is not due, if the materials are affixed and made a structural part of real estate, and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance, special district resolution, transit authority resolution, or rate increase or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.

32,2183r Section 2183r. 77.78 of the statutes is amended to read:

77.78 Registration. No motor vehicle, boat, snowmobile, 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, transit authority 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.

32,2184 Section 2184. Subchapter VII (title) of chapter 77 [precedes 77.92] of the statutes is amended to read:

Chapter 77

Subchapter VII
Recycling Economic development surcharge

32,2184n Section 2184n. 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), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), and (8r); 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.

32,2185 Section 2185. 77.93 (intro.) of the statutes is amended to read:

77.93 Applicability. (intro.) For the privilege of doing business in this state, there is imposed a recycling an economic development surcharge on the following entities:

32,2186 Section 2186. 77.96 (6) of the statutes is amended to read:

77.96 (6) The department of revenue shall refer to the surcharge under this subchapter as the recycling economic development surcharge.

32,2187 Section 2187. 77.97 of the statutes is amended to read:

77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the recycling and renewable energy economic development fund under s. 25.49.

32,2187d Section 2187d. Subchapter XIII (title) of chapter 77 [precedes 77.997] of the statutes is repealed.

32,2187f Section 2187f. 77.9971 of the statutes is repealed.

32,2187h Section 2187h. 77.9972 of the statutes is repealed.

32,2187j Section 2187j. 77.9973 of the statutes is renumbered 77.9973 (1).

32,2187L Section 2187L. 77.9973 of the statutes, as affected by 2011 Wisconsin Act ... (this act), is repealed.

32,2187n Section 2187n. 77.9973 (2) of the statutes is created to read:

77.9973 (2) Retailers and the department of revenue may not collect fees under this subchapter for the southeastern regional transit authority after the effective date of this subsection .... [LRB inserts date], except that the department of revenue may collect from retailers fees that accrued before the effective date of this subsection .... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.

32,2187p Section 2187p. 79.01 (2) of the statutes is repealed.

32,2188 Section 2188. 79.01 (2d) of the statutes is amended to read:

79.01 (2d) There is established an account in the general fund entitled the "County and Municipal Aid Account." Beginning with the distributions in 2011, the The total amount to be distributed each year in 2011 to counties and municipalities from the county and municipal aid account is $824,825,715 and the total amount to be distributed to counties and municipalities in 2012, and in each year thereafter, from the county and municipal aid account is $748,075,715.

32,2188d Section 2188d. 79.01 (2m) of the statutes is amended to read:

79.01 (2m) There is established an account in the general fund entitled the "Public Utility Distribution Account," referred to in this chapter as the "public utility account." There shall be appropriated to the public utility account the sums specified in s. 79.04 (5), (6), and (7).

32,2188e Section 2188e. 79.01 (4) of the statutes is repealed.

32,2188f Section 2188f. 79.015 of the statutes is amended to read:

79.015 Statement of estimated payments. The department of revenue, on or before September 15 of each year, shall provide to each municipality and county a statement of estimated payments to be made in the next calendar year to the municipality or county under ss. 79.03, 79.035, 79.04, and 79.05, 79.058, and 79.06.

32,2188g Section 2188g. 79.02 (2) (b) of the statutes is amended to read:

79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall equal 15% of the municipality's or county's estimated payments under ss. 79.03, 79.035, and 79.04, 79.058, and 79.06 and 100% of the municipality's estimated payments under s. 79.05.

32,2188h Section 2188h. 79.02 (3) (a) of the statutes is amended to read:

79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county in November shall equal that municipality's or county's entitlement under ss. 79.03, 79.035, 79.04, and 79.05, 79.058, and 79.06 for the current year, minus the amount distributed to the municipality or county in July.

32,2188i Section 2188i. 79.02 (3) (b) of the statutes is repealed.

32,2188j Section 2188j. 79.02 (3) (c) of the statutes is repealed.

32,2188k Section 2188k. 79.02 (3) (d) of the statutes is repealed.