76.13 (1) The department shall compute and levy a tax upon the property of each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and 76.08, at the average net rate of taxation determined under s. 76.126. The amount of tax to be paid by each such company shall be extended upon a tax roll opposite the description of the property of the respective companies. The tax rolls for all companies required to be assessed on or before August 1 in each year under s. 76.07 (1) shall be completed on or before August 10, and for all companies required to be assessed on or before September 15 in each year under s. 76.07 (1) shall be completed on or before October 1; and the department shall thereupon attach to each such roll a certificate signed by the secretary of revenue, which shall be as follows:
“I hereby certify that the foregoing tax roll includes the property of all railroad companies, air carrier companies, conservation and regulation companies or pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this state; that the valuation of the property of each company as set down in said tax roll is the full market value thereof as assessed by the department of revenue, except as changed by court judgment, and that the taxes thereon charged in said tax roll have been assessed and levied at the average net rate of taxation in this state, as required by law".
1,107
Section
107. 76.13 (3) of the statutes is amended to read:
76.13 (3) If the Dane County circuit court, after such roll is delivered to the secretary of administration, increases or decreases the assessment of any company, the department shall immediately redetermine the tax of the company on the basis of the revised assessment, and shall certify and deliver the revised assessment to the secretary of administration as a revision of the tax roll. If the amount of tax upon the assessment as determined by the court is less than the amount paid by the company, the secretary of administration shall refund the excess to the company with interest at the rate of 9 3 percent per year. If the amount of the tax upon the assessment as determined by the court is in excess of the amount of the tax as determined by the department, interest shall be paid on the additional amount at the rate of 12 percent per year from the date of entry of judgment to the date the judgment becomes final, and at 1.5 percent per month thereafter until paid.
1,108
Section
108. 76.28 (4) (b) of the statutes is amended to read:
76.28 (4) (b) In the case of overpayments of license fees by any light, heat and power company under par. (a), the department shall certify the overpayments to the department of administration, which shall audit the amount of the overpayments and the secretary of administration shall pay the amounts determined by means of the audit. All refunds of license fees under this subsection shall bear interest at the annual rate of 9
3 percent from the date of the original payment to the date when the refund is made. The time for making additional levies of license fees or claims for refunds of excess license fees paid, in respect to any year, shall be limited to 4 years after the time the report for such year was filed.
1,109
Section
109. 76.28 (11) of the statutes is amended to read:
76.28 (11) Payment before contesting. No action or proceeding, except a petition for redetermination under sub. (4), may be brought by a light, heat or power company against this state to contest any assessment of a tax under this section unless the taxpayer first pays to this state the amount of tax assessed. If the taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer, including payment of interest at 9
3 percent per year on the amount of the money paid from the date of payment until the date of judgment.
1,110
Section
110. 76.39 (4) (d) of the statutes is amended to read:
76.39 (4) (d) All refunds shall be certified by the department to the department of administration which shall audit the amount of the refunds and the secretary of administration shall pay the amount, together with interest at the rate of 9 3 percent per year from the date payment was made. All additional taxes shall bear interest at the rate of 12 percent per year from the time they should have been paid to the date upon which the additional taxes shall become delinquent if unpaid.
1,111
Section
111. 76.48 (5) of the statutes is amended to read:
76.48 (5) Additional assessments may be made, if notice of such assessment is given, within 4 years of the date the annual return was filed, but if no return was filed, or if the return filed was incorrect and was filed with intent to defeat or evade the tax, an additional assessment may be made at any time upon the discovery of gross revenues by the department. Refunds may be made if a claim for the refund is filed in writing with the department within 4 years of the date the annual return was filed. Refunds shall bear interest at the rate of 9
3 percent per year and shall be certified by the department to the secretary of administration who shall audit the amounts of such overpayments and pay the amount audited. Additional assessments shall bear interest at the rate of 12 percent per year from the time they should have been paid to the date upon which they shall become delinquent if unpaid.
1,112
Section
112. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51 (13gm) (a) and amended to read:
77.51 (13gm) (a) “Retailer engaged in business in this state” does not include a retailer who has no activities as described in sub. (13g), except for activities described in sub. (13g) (c), unless the retailer meets either of the following criteria retailer's annual gross sales into this state exceed $100,000 in the previous year or current
calendar year:.
1,113
Section
113. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
1,114
Section
114. 77.51 (13gm) (b) of the statutes is amended to read:
77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state exceed $100,000 in the previous calendar year or the retailer's annual number of separate sales transactions into this state is 200 or more in the previous year, the retailer shall register with the department and collect the taxes administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current calendar year.
1,115
Section
115. 77.51 (13gm) (c) of the statutes is amended to read:
77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state are $100,000 or less in the previous calendar year and the retailer's annual number of separate sales transactions into this state is less than 200 in the previous year, the retailer is not required to register with the department and collect the taxes administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2. exceed $100,000 for the current calendar year, at which time the retailer shall register with the department and collect the tax for the remainder of the current calendar year.
1,116
Section
116. 77.51 (13gm) (d) 1. of the statutes is repealed.
1,117
Section
117. 77.51 (13gm) (d) 2. of the statutes is amended to read:
77.51 (13gm) (d) 2. The annual amounts described in this subsection include “Gross sales” includes both taxable and nontaxable sales.
1,118
Section
118. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
1,119
Section
119. 77.51 (13gm) (d) 5. of the statutes is amended to read:
77.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales include all sales into this state by the retailer on behalf of other persons and all sales into this state by another person on the retailer's behalf.
1,120
Section 120
. 77.52 (2m) (b) of the statutes is amended to read:
77.52 (2m) (b) With respect to the type of services subject to tax under sub. (2) (a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c), or (d) physically transferred, or transferred electronically, to the customer in conjunction with the selling, performing, or furnishing of the service is a sale of tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c), or (d) separate from the selling, performing, or furnishing of the service, regardless of whether the purchaser claims an exemption on its purchase of the service. This paragraph does not apply to services provided by veterinarians.
1,121
Section 121
. 77.54 (6) (am) 2. of the statutes is amended to read:
77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other packaging and shipping materials for use in packing, packaging or shipping tangible personal property or items or property under s. 77.52 (1) (b) or (c), if the containers, labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials are used by the purchaser to transfer merchandise to customers or physically transferred to the customer in conjunction with the selling, performing, or furnishing of the type of services under s. 77.52 (2) (a) 7., 10., 11., or 20. that are exempt from or not subject to taxation under this subchapter. This subdivision does not apply to services provided by veterinarians.
1,122
Section
122. 77.54 (9a) (f) of the statutes is amended to read:
77.54 (9a) (f) Any corporation, community chest
, fund, or foundation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, except hospital service insurance corporations under s. 613.80 (2), no part of the net income of which inures to the benefit of any private stockholder, shareholder, member or corporation that is exempt from federal income tax under section 501 (c) (3) of the Internal Revenue Code and has received a determination letter from the internal revenue service. The exemption under this paragraph applies to churches and religious organizations that meet the requirements of section 501 (c) (3) but are not required to apply for and obtain tax-exempt status from the internal revenue service.
1,123
Section 123
. 77.54 (9m) of the statutes is amended to read:
77.54 (9m) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, or items or property under s. 77.52 (1) (b) or (c), sold to a construction contractor that, in fulfillment of a real property construction activity, transfers the tangible personal property, or items or property under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em), (f), or (fc) or (9g), a technical college district, the University of Wisconsin Hospitals and Clinics Authority, the Board of Regents of the University of Wisconsin System, an institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m), or the University of Wisconsin-Extension, if such tangible personal property, or items or property, becomes a component of a facility in this state that is owned by the entity. In this subsection, “facility" means any building, shelter, parking lot, parking garage, athletic field, athletic park, storm sewer, water supply system, or sewerage and waste water treatment facility, but does not include a highway, street, or road.
1,124
Section
124. 77.61 (5) (b) 8m. of the statutes is created to read:
77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit bureau to the extent necessary for the bureau to carry out its duties under s. 13.94.
1,125
Section
125. 79.02 (1) of the statutes is amended to read:
79.02 (1) The Except as provided in sub. (2) (b), the department of administration, upon certification by the department of revenue, shall distribute shared revenue payments to each municipality and county on the 4th Monday in July and the 3rd Monday in November.
1,126
Section
126. 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 percent of the municipality's or county's estimated payments under ss. 79.035 and 79.04 and 100 percent of the municipality's estimated payments under s. 79.05. Upon certification by the department of revenue, the estimated payment under s. 79.05 may be distributed before the 4th Monday in July.
1,127
Section
127. 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. 79.035, 79.04, and 79.05 for the current year, minus the amount distributed to the municipality or county in July under sub. (2) (b).
1,128
Section
128. 79.02 (3) (e) of the statutes is amended to read:
79.02 (3) (e) For the distribution in 2004 and subsequent years, the total amount of the November payments to each county and municipality under s. 79.035
sub. (1) shall be reduced by an amount equal to the amount of supplements paid from the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or municipality received for the fiscal year in which a payment is made under this section, as determined under s. 49.45 (51).
1,129
Section
129. 79.035 (6) of the statutes is amended to read:
79.035 (6) Beginning with the distributions in 2016 and ending with the distributions in 2035, the annual payment under this section s. 79.02 (1) to a county in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located shall be the amount otherwise determined for the county under this section, minus $4,000,000.
1,130
Section
130. 79.035 (7) (b) of the statutes is amended to read:
79.035 (7) (b) Beginning with the first payment due under this section s. 79.02 (1) after the county or municipality receives a grant under s. 16.047 (4m), the department of administration shall apply the reduction determined under par. (a) for each county and municipality by reducing 10 consecutive annual payments under this section s. 79.02 (1) to the county or municipality by equal amounts. If in any year the reduction under this paragraph for a county or municipality exceeds the payment under this section for the county or municipality, the department of administration shall apply the excess amount of the reduction to the payment to the county or municipality under s. 79.04.
1,131
Section 131
. 79.05 (1) (am) of the statutes is amended to read:
79.05 (1) (am) “Inflation factor" means a percentage equal to the average annual percentage change in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12 months ending on September 30 August 31 of the year before the statement under s. 79.015, except that the percentage under this paragraph shall not be less than zero.
1,132
Section 132
. 79.05 (2m) of the statutes is amended to read:
79.05 (2m) Annually, on November
October 1, the department of revenue shall certify the appropriate percentage change in the consumer price index that is to be used in the requirement under sub. (1) (am) to the joint committee on finance.
1,133
Section
133.
Initial applicability.
(1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first applies to claims filed for taxable years beginning after December 31, 2020.
(2) Retirement income exclusion. The treatment of ss. 71.05 (1) (ae), (am), and (an) and (6) (b) 54. and 71.83 (1) (a) 6. and the amendment of s. 71.05 (6) (b) 4. (as it relates to the retirement income exclusion) first apply to taxable years beginning after December 31, 2020.
(3) Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and (b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02 (3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in the year following publication.
(4) Interest rate on utility tax refunds. The treatment of ss. 76.075, 76.13 (3), 76.28 (4) (b) and (11), 76.39 (4) (d), and 76.48 (5) first applies to refunds paid on the effective date of this subsection regardless of the taxable periods to which the refunds pertain.
(5) Property of a church or religious association. The treatment of s. 70.11 (4) (b) 3. first applies to the property tax assessments as of January 1, 2021.
(6) University of Wisconsin Hospitals and Clinics Authority. The treatment of s. 77.54 (9m) first applies to contracts entered into on the effective date of this subsection.
(6m) Income from grants. The treatment of ss. 71.05 (1) (hn), 71.26 (3) (ag) 3. and (L), 71.34 (1k) (ah), and 71.45 (1) (dm) and (2) (a) 23. first applies to taxable years beginning after December 31, 2019, and before January 1, 2022.
(7) Income from the coronavirus relief fund. The treatment of ss. 71.05 (1) (h), 71.26 (3) (ag) 2. and (L), 71.34 (1k) (af), and 71.45 (1) (d) and (2) (a) 22. first applies to taxable years beginning after December 31, 2018.
1,134
Section
134.
Effective dates. This act takes effect on the day after publication, except as follows:
(1) Objections to manufacturing assessments. The treatment of s. 70.995 (8) (c) 1. and (d) takes effect on the first January 1 after publication.
(2) Board of review training. The treatment of s. 70.46 (4) takes effect on the first January 1 after publication.
(3) Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes effect on the first January 1 after publication.
(4) Assessor certification fees. The treatment of s. 73.09 (4) (c) and (5) takes effect on the first January 1 after publication.
