AB150-ASA,1189,718 76.13 (3) If the Dane county circuit court, after such roll is delivered to the state
19treasurer
department of administration, increases or decreases the assessment of
20any company, the department shall immediately redetermine the tax of the company
21on the basis of the revised assessment, and shall certify and deliver the revised
22assessment to the state treasurer secretary of administration as a revision of the tax
23roll. If the amount of tax upon the assessment as determined by the court is less than
24the amount paid by the company, the excess shall be refunded secretary of
25administration shall refund the excess
to the company with interest at the rate of 9%

1per year upon the certification of the redetermined tax and for that purpose the
2secretary of administration, upon the certification and delivery of the revised tax roll,
3shall draw a warrant upon the state treasurer for the amount to be so refunded
. If
4the amount of the tax upon the assessment as determined by the court is in excess
5of the amount of the tax as determined by the department, interest shall be paid on
6the additional amount at the rate of 12% per year from the date of entry of judgment
7to the date the judgment becomes final, and at 1.5% per month thereafter until paid.
AB150-ASA, s. 3460n 8Section 3460n. 76.15 (2) of the statutes is amended to read:
AB150-ASA,1189,209 76.15 (2) The power to reassess the property of any company defined in s. 76.02
10and the general property of the state, and to redetermine the average rate of
11taxation, may be exercised under sub. (1) as often as may be necessary until the
12amount of taxes legally due from any such company for any year under ss. 76.01 to
1376.26 has been finally and definitely determined. Whenever any sum or part thereof,
14levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
15been paid and not refunded, the payment so made shall be applied upon the
16reassessment upon the property, and the reassessment of taxes to that extent shall
17be deemed to be satisfied. When the tax roll on the reassessment is completed and
18delivered to the state treasurer secretary of administration, the department shall
19immediately notify by certified mail each of the several companies taxed to pay the
20amount of the taxes extended on the tax roll within 30 days.
AB150-ASA, s. 3460r 21Section 3460r. 76.22 (3) of the statutes is amended to read:
AB150-ASA,1189,2522 76.22 (3) The state treasurer secretary of administration for and in the name
23of the state may bid at the sale and the state may become the purchaser of the
24property of any such company under a judgment for its sale for taxes, interest and
25costs.
AB150-ASA, s. 3460w
1Section 3460w. 76.24 (1) of the statutes is amended to read:
AB150-ASA,1190,62 76.24 (1) All taxes collected from companies defined in s. 76.02 under this
3subchapter shall be transmitted by the department to the state treasurer secretary
4of administration
and become a part of the general fund for the use of the state,
5except that taxes paid into the state treasury by any air carrier or railroad company
6shall be deposited in the transportation fund.
AB150-ASA, s. 3461 7Section 3461. 76.28 (1) (d) of the statutes is amended to read:
AB150-ASA,1190,258 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than
9a qualified wholesale electric company
means total operating revenues as reported
10to the public service commission except revenues for interdepartmental sales and for
11interdepartmental rents as reported to the public service commission and deductions
12from the sales and use tax under s. 77.61 (4), except that the company may subtract
13from revenues either the actual cost of power purchased for resale, as reported to the
14public service commission, by a light, heat and power company, except a municipal
15light, heat and power company, that purchases under federal or state approved
16wholesale rates more than 50% of its electric power from a person other than an
17affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased
18electric power is included in the seller's gross revenues or the following percentages
19of the actual cost of power purchased for resale, as reported to the public service
20commission, by a light, heat and power company, except a municipal light, heat and
21power company, that purchases more than 90% of its power and that has less than
22$50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the
23fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and
24thereafter. For a qualified wholesale electric company, "gross revenues" means total
25business revenues from those businesses included under par. (e) 1. to 4.
AB150-ASA, s. 3462
1Section 3462. 76.28 (1) (e) (intro.) of the statutes is amended to read:
AB150-ASA,1191,92 76.28 (1) (e) (intro.) "Light, heat and power companies" means any person,
3association, company or corporation, including corporations described in s. 66.069 (2)
4and including qualified wholesale electric companies and except only business
5enterprises carried on exclusively either for the private use of the person,
6association, company or corporation engaged in them, or for the private use of a
7person, association, company or corporation owning a majority of all outstanding
8capital stock or who control the operation of business enterprises and except electric
9cooperatives taxed under s. 76.48 that engage in any of the following businesses:
AB150-ASA, s. 3463 10Section 3463. 76.28 (1) (em) of the statutes is created to read:
AB150-ASA,1191,1211 76.28 (1) (em) "Net production of electricity" means the total of electricity
12generated minus the power used to operate the generating plant.
AB150-ASA, s. 3464 13Section 3464. 76.28 (1) (gm) of the statutes is created to read:
AB150-ASA,1191,2014 76.28 (1) (gm) "Qualified wholesale electric company" means any person that
15owns or operates facilities for the generation and sale of electricity to a public utility,
16as defined in s. 196.01 (5), or to any other entity that sells electricity directly to the
17public, except that "qualified wholesale electric company" does not include any
18person that sells less than 95% of its net production of electricity or that does not own,
19operate or control electric generating facilities that have a total power production
20capacity of at least 50 megawatts.
AB150-ASA, s. 3465 21Section 3465. Subchapter II (title) of chapter 76 [precedes 76.38] of the
22statutes is amended to read:
AB150-ASA,1191,2323 Chapter 76
AB150-ASA,1192,224 Subchapter II
25 TELEPHONE COMPANIES LICENSE

1FEES; CAR LINE COMPANIES,
2 ELECTRIC COOPERATIVE
Associations
AB150-ASA, s. 3465m 3Section 3465m. 76.38 (3) of the statutes is amended to read:
AB150-ASA,1192,144 76.38 (3) On or before May 1 the department shall compute and assess the
5license fees imposed by sub. (4), with respect to gross revenues of the preceding
6calendar year and on or before May 1 shall notify each person that was carrying on
7business as a telephone company on the preceding January 1 of the amount of the
8license fee assessed. Any person who pays the May 1 assessment in full has a license
9to carry on business as a telephone company in this state for the 12-month period
10beginning on the preceding January 1. The fees assessed by the department shall
11become delinquent if not paid when due, and when delinquent shall be subject to
12interest at the rate of 1.5% per month until paid. The department shall transmit all
13funds received under this section to the state treasurer secretary of administration
14within 15 days after receipt. The payment dates provided for in sub. (3a) shall apply.
AB150-ASA, s. 3466 15Section 3466. 76.38 (12) (b) of the statutes is amended to read:
AB150-ASA,1192,2416 76.38 (12) (b) In the case of overpayments of license fees by any telephone
17company under par. (a), the department shall certify the overpayments to the
18department secretary of administration, which who shall audit the amount of the
19overpayments and the state treasurer shall pay the amounts determined by means
20of the audit. All refunds of license fees under this subsection shall bear interest at
21the annual rate of 9% from the date of the original payment to the date when the
22refund is made. The time for making additional levies of license fees or claims for
23refunds of excess license fees paid, in respect to any year, shall be limited to 4 years
24after the time the report for such year was filed.
AB150-ASA, s. 3467 25Section 3467. 76.39 (title) of the statutes is repealed.
AB150-ASA, s. 3468
1Section 3468. 76.39 (1) of the statutes is repealed.
AB150-ASA, s. 3469 2Section 3469. 76.39 (2) of the statutes is repealed.
AB150-ASA, s. 3470 3Section 3470. 76.39 (3) of the statutes is repealed.
AB150-ASA, s. 3471 4Section 3471. 76.39 (3a) of the statutes is repealed.
AB150-ASA, s. 3472 5Section 3472. 76.39 (4) of the statutes is repealed.
AB150-ASA, s. 3473 6Section 3473. 76.39 (5) of the statutes is repealed.
AB150-ASA, s. 3474 7Section 3474. 76.46 of the statutes is repealed.
AB150-ASA, s. 3474g 8Section 3474g. 76.48 (3) of the statutes is amended to read:
AB150-ASA,1193,189 76.48 (3) On or before May 1 in each year, the department of revenue shall
10compute and assess the license fees provided for in sub. (1r) and certify the amounts
11due to the state treasurer and file a duplicate thereof with the department of
12administration
secretary of administration. The department shall notify each
13electric cooperative of the amount of the license fees so assessed. The fees shall
14become delinquent if not paid when due and when delinquent shall be subject to
15interest at the rate of 1.5% per month on the amount of license fee until paid. The
16interest shall be collected by the department and, upon collection, forwarded to the
17state treasurer secretary of administration and retained by the state. The payment
18dates provided for in sub. (3a) shall apply.
AB150-ASA, s. 3474r 19Section 3474r. 76.48 (5) of the statutes is amended to read:
AB150-ASA,1194,620 76.48 (5) Additional assessments may be made, if notice of such assessment is
21given, within 4 years of the date the annual return was filed, but if no return was
22filed, or if the return filed was incorrect and was filed with intent to defeat or evade
23the tax, an additional assessment may be made at any time upon the discovery of
24gross revenues by the department. Refunds may be made if a claim for the refund
25is filed in writing with the department within 4 years of the date the annual return

1was filed. Refunds shall bear interest at the rate of 9% per year and shall be certified
2by the department to the secretary of administration who shall audit the amounts
3of such overpayments and the state treasurer shall pay the amount audited.
4Additional assessments shall bear interest at the rate of 12% per year from the time
5they should have been paid to the date upon which they shall become delinquent if
6unpaid.
AB150-ASA, s. 3475 7Section 3475. 77.05 of the statutes is amended to read:
AB150-ASA,1194,11 877.05 State contribution. The department of natural resources shall pay
9before June 30 annually to the town treasurer, from the appropriation under s.
1020.370 (4) (ar) (5) (bv), 20 cents for each acre of land in the town that is described as
11forest croplands under this subchapter.
AB150-ASA, s. 3475m 12Section 3475m. 77.22 (2) (intro.) of the statutes is amended to read:
AB150-ASA,1194,1513 77.22 (2) (intro.) The secretary of revenue shall prescribe the form required
14under sub. (1). The form shall include an application for a credit under s. 79.10 (5)
15and shall
provide for the submission of the following:
AB150-ASA, s. 3476 16Section 3476. 77.22 (2) (d) of the statutes is amended to read:
AB150-ASA,1194,2017 77.22 (2) (d) If the real estate transferred is not subject to certification under
18s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)
19(c), the reason why it is not so subject or the form prescribed by the department of
20industry, labor and human relations development under s. 101.122 (6).
AB150-ASA, s. 3476m 21Section 3476m. 77.23 of the statutes is amended to read:
AB150-ASA,1195,3 2277.23 Disposition of fees and returns. On or before the 15th day of each
23month the register shall submit to the county treasurer transfer fees collected
24together with the returns filed in the office during the preceding month for the
25treasurer's transmission to the department of revenue under s. 77.24 and shall

1submit to the county treasurer, or to the city treasurer if the property is located in
2a city that collects taxes under s. 74.87, all applications for credits under s. 79.10 (5)
3that the county register of deeds receives during the preceding month
.
AB150-ASA, s. 3477 4Section 3477. 77.25 (19) of the statutes is created to read:
AB150-ASA,1195,55 77.25 (19) Of time-share property, as defined in s. 707.02 (32).
AB150-ASA, s. 3478 6Section 3478. 77.255 of the statutes is amended to read:
AB150-ASA,1195,10 777.255 Exemptions from return. No return is required with respect to
8conveyances exempt under s. 77.25 (1), (2r), (4) or, (11) or (19) from the fee imposed
9under s. 77.22. No return is required with respect to conveyances exempt under s.
1077.25 (2) unless the transferor is also a lender for the transaction.
AB150-ASA, s. 3479 11Section 3479. 77.265 (4) of the statutes is amended to read:
AB150-ASA,1195,1312 77.265 (4) The department of industry, labor and human relations may use the
13returns under s. 101.22 106.04.
AB150-ASA, s. 3480 14Section 3480. 77.52 (2) (a) 1. of the statutes is amended to read:
AB150-ASA,1196,915 77.52 (2) (a) 1. The furnishing of rooms or lodging to transients by hotelkeepers,
16motel operators and other persons furnishing accommodations that are available to
17the public, irrespective of whether membership is required for use of the
18accommodations, including the furnishing of rooms or lodging through the sale of a
19time-share property, as defined in s. 707.02 (32), if the use of the rooms or lodging
20is not fixed at the time of sale as to the starting day or the lodging unit
. In this
21subdivision, "transient" means any person residing for a continuous period of less
22than one month in a hotel, motel or other furnished accommodations available to the
23public. In this subdivision, "hotel" or "motel" means a building or group of buildings
24in which the public may obtain accommodations for a consideration, including,
25without limitation, such establishments as inns, motels, tourist homes, tourist

1houses or courts, lodging houses, rooming houses, summer camps, apartment hotels,
2resort lodges and cabins and any other building or group of buildings in which
3accommodations are available to the public, except accommodations, including
4mobile homes as defined in s. 66.058 (1) (d), rented for a continuous period of more
5than one month and accommodations furnished by any hospitals, sanatoriums, or
6nursing homes, or by corporations or associations organized and operated
7exclusively for religious, charitable or educational purposes provided that no part of
8the net earnings of such corporations and associations inures to the benefit of any
9private shareholder or individual.
AB150-ASA, s. 3481g 10Section 3481g. 77.52 (7) of the statutes is repealed.
AB150-ASA, s. 3481m 11Section 3481m. 77.52 (8) of the statutes is repealed.
AB150-ASA, s. 3481r 12Section 3481r. 77.52 (9) of the statutes is repealed and recreated to read:
AB150-ASA,1196,1813 77.52 (9) The department shall issue a permit for each place of operation in this
14state to any person who requests one and who holds a valid certificate under s. 73.03
15(50). Permits under this subsection are not assignable and are valid only for the
16person who originally obtains them and only at the place of operation designated on
17them. Holders of permits shall display them prominently at the place for which they
18are valid.
AB150-ASA, s. 3481t 19Section 3481t. 77.52 (10) of the statutes is repealed.
AB150-ASA, s. 3481u 20Section 3481u. 77.52 (11) (a) of the statutes is renumbered 77.52 (11) and
21amended to read:
AB150-ASA,1197,1722 77.52 (11) If any person fails to comply with any provision of this subchapter
23relating to the sales tax or any rule of the department relating to the sales tax
24adopted under this subchapter, is delinquent in respect to any tax imposed by the
25department or fails timely to file any return or report in respect to any tax under ch.

171, 72, 76, 77, 78 or 139 after having been requested to file that return or report, the
2department upon hearing, after giving the person 10 days' notice in writing
3specifying the time and place of hearing and requiring the person to show cause why
4the permit should not be revoked or suspended, may revoke or suspend any one or
5more of the permits held by the person. The department shall give to the person
6written notice of the suspension or revocation of any of the permits. The notices
7required in this paragraph subsection may be served personally or by mail in the
8manner prescribed for service of notice of a deficiency determination. If the
9department suspends or revokes a permanent permit under this paragraph
10subsection, it may grant a temporary permit that is valid for one month and may then
11grant additional temporary permits if the person pays all amounts owed under this
12chapter for the month for which the previous temporary permit was issued. Persons
13who receive a temporary permit waive the notice requirement under s. 77.61 (2). The
14department shall not issue a new permanent permit after the revocation of a permit
15unless it is satisfied that the former holder of the permit will comply with the
16provisions of this subchapter, the rules of the department relating to the sales tax
17and the provisions relating to other taxes administered by the department.
AB150-ASA, s. 3481v 18Section 3481v. 77.52 (11) (b) of the statutes is repealed.
AB150-ASA, s. 3481w 19Section 3481w. 77.52 (12) of the statutes is amended to read:
AB150-ASA,1198,420 77.52 (12) A person who operates as a seller in this state without a permit or
21after a permit has been suspended, revoked or has expired, unless the person has a
22temporary permit under sub. (11) (a),
and each officer of any corporation, partnership
23member, limited liability company member or other person authorized to act on
24behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
25only by persons actively operating as sellers of tangible personal property or taxable

1services. Any person not so operating shall forthwith surrender that person's permit
2to the department for cancellation. The department may revoke the permit of a
3person found not to be actively operating as a seller of tangible personal property or
4taxable services.
AB150-ASA, s. 3484 5Section 3484. 77.52 (17m) (a) of the statutes is amended to read:
AB150-ASA,1198,86 77.52 (17m) (a) A person who holds a valid certificate issued under s. 73.03 (50)
7may apply for a direct pay permit by submitting to the department $5 and a
8completed form that the department prescribes.
AB150-ASA, s. 3484e 9Section 3484e. 77.52 (17m) (b) 7. of the statutes is amended to read:
AB150-ASA,1198,1110 77.52 (17m) (b) 7. The applicant holds a permit under s. 77.52 (7) or is
11registered under s. 77.53 (9)
valid certificate under s. 73.03 (50).
AB150-ASA, s. 3484m 12Section 3484m. 77.53 (1) of the statutes is amended to read:
AB150-ASA,1198,2113 77.53 (1) An Except as provided in sub. (1m), an excise tax is levied and imposed
14on the use or consumption in this state of taxable services under s. 77.52 purchased
15from any retailer, at the rate of 5% of the sales price of those services; on the storage,
16use or other consumption in this state of tangible personal property purchased from
17any retailer, at the rate of 5% of the sales price of that property; and on the storage,
18use or other consumption of tangible personal property manufactured, processed or
19otherwise altered, in or outside this state, by the person who stores, uses or consumes
20it, from material purchased from any retailer, at the rate of 5% of the sales price of
21that material.
AB150-ASA, s. 3484r 22Section 3484r. 77.53 (1m) of the statutes is created to read:
AB150-ASA,1198,2523 77.53 (1m) For motor vehicles that are used for retention, demonstration or
24display while held for sale in the regular course of business by a dealer who is
25licensed under s. 218.01, the base for the tax imposed under sub. (1) is the following:
AB150-ASA,1199,6
1(a) If the motor vehicle is also used by an employe of the dealer, $96 per month,
2except that beginning in 1997 the department shall annually, as of January 1, adjust
3the dollar amount under this paragraph to reflect the annual percentage change in
4the U.S. consumer price index for all urban consumers, U.S. city average, as
5determined by the U.S. department of labor, for the 12 months ending on June 30 of
6the year before the change.
AB150-ASA,1199,97 (b) If the motor vehicle is not also used by an employe of the dealer, the lease
8value as shown in the lease value tables that the internal revenue service prepares
9to interpret section 61 of the internal revenue code.
AB150-ASA, s. 3484rm 10Section 3484rm. 77.53 (9) of the statutes is amended to read:
AB150-ASA,1199,1611 77.53 (9) Every retailer selling tangible personal property or taxable services
12for storage, use or other consumption in this state shall register with the department
13obtain a certificate under s. 73.03 (50) and give the name and address of all agents
14operating in this state, the location of all distribution or sales houses or offices or
15other places of business in this state, and such other information as the department
16requires.
AB150-ASA, s. 3484rr 17Section 3484rr. 77.53 (9m) of the statutes is amended to read:
AB150-ASA,1199,2418 77.53 (9m) Any person who is not otherwise required to collect any tax imposed
19by this subchapter and who makes sales to persons within this state of tangible
20personal property or taxable services the use of which is subject to tax under this
21subchapter may, if the person so elects, register with the department, under such
22terms and conditions as the department imposes,
shall obtain a valid certificate
23under s. 73.03 (50)
and thereby be authorized and required to collect, report and
24remit to the department the use tax imposed by this subchapter.
AB150-ASA, s. 3484s 25Section 3484s. 77.54 (9a) (a) of the statutes is amended to read:
AB150-ASA,1200,2
177.54 (9a) (a) This state or any agency thereof and the University of Wisconsin
2Hospitals and Clinics Authority
.
AB150-ASA, s. 3485 3Section 3485. 77.54 (24) of the statutes is repealed.
AB150-ASA, s. 3485c 4Section 3485c. 77.58 (5) of the statutes is amended to read:
AB150-ASA,1200,225 77.58 (5) The department, if it deems it necessary to ensure payment to or
6facilitate the collection by the state of the amount of taxes, may require returns and
7payments of the amount of taxes for other than quarterly periods. The department
8may, if satisfied that the revenues will be adequately safeguarded, permit returns
9and payments of the amount of taxes for other than quarterly periods. Such returns
10or payments shall be due or payable by the last day of the month next succeeding the
11end of the reporting or paying period, except that the department may require by
12written notice to the taxpayer that the returns or payments shall be due or payable
13by the 20th day of the month next succeeding the end of the reporting or paying
14period. Any person who discontinues business or whose permit has not been renewed
15under s. 77.52 (10) or (11) (b)
who does not hold a valid permit under s. 77.52 (9) prior
16to the end of a reporting period shall, within 30 days of after such discontinuance
17or nonrenewal after the date on which the person ceases to hold a valid permit, file
18a return and make payment of pay the taxes due from the beginning of such reporting
19period. If a business is discontinued and a final report thereon has been made
20covering all payments due or refunds claimed as provided in this section, the account
21shall be closed, the seller's permit terminated and, notwithstanding any other
22provisions of this section, no further reports may be required.
AB150-ASA, s. 3485f 23Section 3485f. 77.59 (5) of the statutes is amended to read:
AB150-ASA,1201,624 77.59 (5) The department may offset the amount of any refund for a period,
25together with interest on the refund, against deficiencies for another period, and

1against penalties and interest on the deficiencies, or against any amount of whatever
2kind, due and owing on the books of the department from the person claiming the
3refund. If the refund is to be paid to a buyer, the department may also set off amounts
4in the manner in which it sets off income tax and franchise tax refunds under s. 71.93
5and may set off amounts for child support or maintenance or both in the manner in
6which it sets off income taxes under ss. 46.255 49.855 and 71.93 (3), (6) and (7).
AB150-ASA, s. 3485i 7Section 3485i. 77.59 (7) of the statutes is amended to read:
AB150-ASA,1201,218 77.59 (7) If the department believes that the collection of any tax imposed by
9this subchapter will be jeopardized by delay, it shall notify the person determined to
10owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount
11determined to be owing, including penalties and interest. Such notice shall be by
12certified or registered mail or by personal service and the warrant of the department
13shall not issue if the person, within 10 days after such notice furnishes a bond in such
14amount not exceeding double the amount determined to be owing and with such
15sureties as the department approves, conditioned upon the payment of so much of
16the taxes, interest and penalties as shall finally be determined to be due. Nothing
17in this subsection shall affect the review of determinations of tax as provided in this
18subchapter and any amounts collected under this subsection shall be deposited with
19the state treasurer secretary of administration and disbursed after final
20determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90
21(2).
AB150-ASA, s. 3485L 22Section 3485L. 77.60 (2) (intro.) of the statutes is amended to read:
AB150-ASA,1202,723 77.60 (2) (intro.) Delinquent sales and use tax returns shall be subject to a $10
24late filing fee unless the return was not timely filed because of the death of the person
25required to file. The fee shall not apply if the department has failed to issue a seller's

1permit or a use tax registration within 30 days of the receipt of an application for a
2seller's permit or use tax registration accompanied by the permit fee required
3established under s. 77.52 (8) 73.03 (50), if the person does not hold a valid certificate
4under s. 73.03 (50),
and either the security required under s. 77.61 (2) or evidence of
5compliance with s. 77.52 (10) (c)
. Delinquent sales and use taxes shall bear interest
6at the rate of 1.5% per month until paid. The taxes imposed by this subchapter shall
7become delinquent if not paid:
AB150-ASA, s. 3485o 8Section 3485o. 77.61 (5) (b) 9. of the statutes is amended to read:
AB150-ASA,1202,119 77.61 (5) (b) 9. The administrator of the lottery division in the gaming
10commission
department for the purpose of withholding of lottery winnings under s.
11565.30 (5).
AB150-ASA, s. 3485s 12Section 3485s. 77.71 (2) of the statutes is amended to read:
AB150-ASA,1202,2313 77.71 (2) An excise tax is imposed at the rate of 0.5% of the sales price upon
14every person storing, using or otherwise consuming in the county tangible personal
15property or services if the property or service is subject to the state use tax under s.
1677.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been
17paid relieves the buyer of liability for the tax under this subsection and except that
18if the buyer has paid a similar local tax in another state on a purchase of the same
19property or services that tax shall be credited against the tax under this subsection
20and except that for motor vehicles that are used for retention, demonstration or
21display while held for sale in the regular course of business by a dealer the tax under
22this subsection is imposed not on the sales price but on the amount under s. 77.53
23(1m)
.
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