73.03 (63) Notwithstanding the amount limitations specified under ss. s. 71.07 (5d) (c) 1. and s. 238.15 (3) (d) or s. 560.205 (3) (d), 2009 stats., in consultation with the department of commerce or the Wisconsin Economic Development Corporation, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the department of commerce or the Wisconsin Economic Development Corporation shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.
32,2136
Section
2136. 73.0301 (1) (b) of the statutes is amended to read:
73.0301 (1) (b) "Credentialing board" means a board, examining board or affiliated credentialing board in the department of regulation and licensing safety and professional services that grants a credential.
32,2137
Section
2137. 73.0301 (1) (e) of the statutes is amended to read:
73.0301 (1) (e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the department of children and families; the government accountability board; the department of financial institutions; the department of health services; the department of natural resources; the department of public instruction; the department of regulation and licensing;
the department of safety and professional services; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.
32,2138
Section
2138. 73.0301 (2) (a) 1. of the statutes is amended to read:
73.0301 (2) (a) 1. Request the department of revenue to certify whether an applicant for a license or license renewal or continuation is liable for delinquent taxes. With respect to an applicant for a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make a request under this subdivision. This subdivision does not apply to the department of transportation with respect to licenses described in sub. (1) (d) 7.
32,2139
Section
2139. 73.0301 (2) (a) 2. of the statutes is amended to read:
73.0301 (2) (a) 2. Request the department of revenue to certify whether a license holder is liable for delinquent taxes. With respect to a holder of a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make a request under this subdivision.
32,2140
Section
2140. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the department of revenue certifies that the license holder or applicant for a license or license renewal or continuation is liable for delinquent taxes, revoke the license or deny the application for the license or license renewal or continuation. The department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu of revoking those licenses. A suspension, revocation or denial under this subd. 1. a. is not subject to administrative review or, except as provided in subd. 2. and sub. (5) (am), judicial review. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make a revocation or denial under this subd. 1. a. With respect to a license to practice law, the department of revenue shall not submit a certification under this subd. 1. a. to the supreme court until after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
32,2141
Section
2141. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under subd. 1. a. to the license holder or applicant. The notice shall include a statement of the facts that warrant the suspension, revocation or denial and a statement that the license holder or applicant may, within 30 days after the date on which the notice of denial, suspension or revocation is mailed, file a written request with the department of revenue to have the certification of tax delinquency on which the suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a). With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall mail a notice under this subd. 1. b. With respect to a license to practice law, the department of revenue shall mail a notice under this subd. 1. b. and the notice shall indicate that the license holder or applicant may request a hearing under sub. (5) (a) and (am) and that the department of revenue shall submit a certificate of delinquency to suspend, revoke, or deny a license to practice law to the supreme court after the license holder or applicant has exhausted his or her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies. A notice sent to a person who holds a license to practice law or who is an applicant for a license to practice law shall also indicate that the department of revenue may not submit a certificate of delinquency to the supreme court if the license holder or applicant pays the delinquent tax in full or enters into an agreement with the department of revenue to satisfy the delinquency.
32,2142
Section
2142. 73.0301 (2) (b) 2. of the statutes is amended to read:
73.0301 (2) (b) 2. Except as provided in subd. 2m., if notified by the department of revenue that the department of revenue has affirmed a certification of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation or denial under subd. 1. a. A license holder or applicant may seek judicial review under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane County, of an affirmation of a revocation or denial under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall make an affirmation under this subdivision.
32,2143
Section
2143. 73.0301 (2) (b) 3. of the statutes is amended to read:
73.0301 (2) (b) 3. If a person submits a nondelinquency certificate issued under sub. (5) (b) 1., reinstate the license or grant the application for the license or license renewal or continuation, unless there are other grounds for suspending or revoking the license or for denying the application for the license or license renewal or continuation. If reinstatement is required under this subdivision, a person is not required to submit a new application or other material or to take a new test. No separate fee may be charged for reinstatement of a license under this subdivision. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall reinstate a license or grant an application under this subdivision.
32,2144
Section
2144. 73.0301 (2) (b) 4. of the statutes is amended to read:
73.0301 (2) (b) 4. If a person whose license has been suspended or revoked or whose application for a license or license renewal or continuation has been denied under subd. 1. a. submits a nondelinquency certificate issued under sub. (3) (a) 2., reinstate the license or grant the person's application for the license or license renewal or continuation, unless there are other grounds for not reinstating the license or for denying the application for the license or license renewal or continuation. With respect to a license granted by a credentialing board, the department of regulation and licensing safety and professional services shall reinstate a license or grant an application under this subdivision.
32,2151
Section
2151. 75.106 (1) (a) of the statutes is amended to read:
75.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 238.13 (1) (a), except that, for purposes of this section, "brownfield" also means abandoned, idle, or underused residential facilities or sites, the expansion or redevelopment of which is adversely affected by actual or perceived environmental contamination.
32,2152
Section
2152. 76.24 (2) (a) of the statutes is amended to read:
76.24 (2) (a) All taxes paid by any railroad company derived from or apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators, and their approaches, or car ferries on the basis of the separate valuation provided for in s. 76.16, shall be distributed annually from the transportation fund to the towns, villages, and cities in which they are located, pursuant to certification made by the department of revenue on or before August 15. Beginning with amounts distributed in 2011, the amount distributed to any town, village, or city under this paragraph may not be less than the amount distributed to it in 2010 under this paragraph.
32,2153
Section
2153. 76.635 (1) (a) of the statutes is amended to read:
76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.29 (1) (a), 2009 stats.
32,2154
Section
2154. 76.635 (1) (b) of the statutes is amended to read:
76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.29 (1) (b), 2009 stats.
32,2155
Section
2155. 76.635 (1) (c) of the statutes is amended to read:
76.635 (1) (c) "Investment date" has the meaning given in s. 560.29 (1) (d), 2009 stats.
32,2156
Section
2156. 76.635 (1) (d) of the statutes is amended to read:
76.635 (1) (d) "Investment pool" has the meaning given in s. 560.29 (1) (e), 2009 stats.
32,2157
Section
2157. 76.635 (1) (e) of the statutes is amended to read:
76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.29 (1) (g), 2009 stats.
32,2158
Section
2158. 76.636 (1) (b) 1. of the statutes is amended to read:
76.636 (1) (b) 1. A development zone under s. 238.30 or s. 560.70, 2009 stats.
32,2159
Section
2159. 76.636 (1) (b) 2. of the statutes is amended to read:
76.636 (1) (b) 2. A development opportunity zone under s. 238.395 or s. 560.795, 2009 stats.
32,2160
Section
2160. 76.636 (1) (b) 3. of the statutes is amended to read:
76.636 (1) (b) 3. An enterprise development zone under s. 238.397 or s. 560.797, 2009 stats.
32,2161
Section
2161. 76.636 (1) (b) 4. of the statutes is amended to read:
76.636 (1) (b) 4. An agricultural development zone under s. 238.398 or s. 560.798, 2009 stats.
32,2163
Section
2163. 76.636 (2) (intro.) of the statutes is amended to read:
76.636 (2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to s. 238.385 or s. 560.785, 2009 stats., for any taxable year for which an insurer is entitled under s. 238.395 or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., the insurer may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the following amounts:
32,2164
Section
2164. 76.636 (2) (b) of the statutes is amended to read:
76.636 (2) (b) The amount determined by multiplying the amount determined under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
32,2165
Section
2165. 76.636 (2) (c) of the statutes is amended to read:
76.636 (2) (c) The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
32,2166
Section
2166. 76.636 (2) (d) of the statutes is amended to read:
76.636 (2) (d) The amount determined by multiplying the amount determined under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
32,2167
Section
2167. 76.636 (2) (e) of the statutes is amended to read:
76.636 (2) (e) The amount determined by multiplying the amount determined under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.
32,2168
Section
2168. 76.636 (4) (intro.) of the statutes is amended to read:
76.636 (4) Credit precluded. (intro.) If the certification of a person for tax benefits under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., is revoked, or if the person becomes ineligible for tax benefits under s. 238.395 (3) or s. 560.795 (3),
2009 stats., that person may not do any of the following:
32,2169
Section
2169. 76.636 (5) of the statutes is amended to read:
76.636 (5) Carry-over precluded. If a person who is entitled under s. 238.395 (3) or s. 560.795 (3)
, 2009 stats., to claim tax benefits or certified under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., for tax benefits ceases business operations in the development zone during any of the taxable years that that zone exists, that person may not carry over to any taxable year following the year during which operations cease any unused credits from the taxable year during which operations cease or from previous taxable years.
32,2170
Section
2170. 76.636 (6) of the statutes is amended to read:
76.636 (6) Administration. Any insurer who claims a credit under sub. (2) shall include with the insurer's annual return under s. 76.64 a copy of its certification for tax benefits and a copy of its verification of expenses from the department of commerce or the Wisconsin Economic Development Corporation.
32,2171
Section
2171. 76.637 (1) of the statutes is amended to read:
76.637 (1) Definition. In this section, "claimant" means an insurer who files a claim under this section and is certified under s. 238.301 (2) or s. 560.701 (2)
, 2009 stats., and authorized to claim tax benefits under s. 238.303 or s. 560.703, 2009 stats.
32,2172
Section
2172. 76.637 (2) of the statutes is amended to read:
76.637 (2) Filing claims. Subject to the limitations under this section, ss. 238.301 to 238.306, and ss. 560.701 to 560.706, 2009 stats., for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the amount authorized for the claimant under s. 238.303 or s. 560.703, 2009 stats.
32,2173
Section
2173. 76.637 (3) of the statutes is amended to read:
76.637 (3) Limitations. No credit may be allowed under this section unless the insurer includes with the insurer's annual return under s. 76.64 a copy of the claimant's certification under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits under s. 238.303 (3) or s. 560.703 (3), 2009 stats.
32,2174
Section
2174. 76.637 (4) of the statutes is amended to read:
76.637 (4) Administration. If an insurer's certification is revoked under s. 238.305 or s. 560.705, 2009 stats., or if an insurer becomes ineligible for tax benefits under s. 238.302 or s. 560.702, 2009 stats., the insurer may not claim credits under this section for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years and the insurer may not carry over unused credits from previous years to offset the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years.
32,2175
Section
2175. 76.638 (1) of the statutes is amended to read:
76.638 (1) Definitions. In this section, "fund manager" means an investment fund manager certified under s. 238.15 (2) or s. 560.205 (2), 2009 stats.
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:
