AB1-ASA1-AA1,110,20
170.11 Property exempted from taxation. (intro.) The property described
2in this section is exempted from general property taxes if the property is exempt
3under sub. (1), (2), (18), (21), (27)
, or (30); if it was exempt for the previous year and
4its use, occupancy
, or ownership did not change in a way that makes it taxable; if the
5property was taxable for the previous year, the use, occupancy
, or ownership of the
6property changed in a way that makes it exempt and its owner, on or before March 1,
7files with the assessor of the taxation district where the property is located a form
8that the department of revenue prescribes
, except that, if the property owner is an
9entity organized under section 501 (3) (c) of the Internal Revenue Code, the owner
10may file the prescribed form on or before December 31; or if the property did not exist
11in the previous year and its owner, on or before March 1, files with the assessor of the
12taxation district where the property is located a form that the department of revenue
13prescribes. Leasing a part of the property described in this section does not render
14it taxable if the lessor uses all of the leasehold income for maintenance of the leased
15property, construction debt retirement of the leased property
, or both and if the lessee
16would be exempt from taxation under this chapter if it owned the property. Any
17lessor who claims that leased property is exempt from taxation under this chapter
18shall, upon request by the
tax assessor
of the taxation district where the property is
19located, provide records relating to the lessor's use of the income from the leased
20property. Property exempted from general property taxes is:".
AB1-ASA1-AA1,111,2423
70.995
(8) (a) The secretary of revenue shall establish a state board of
24assessors, which shall be comprised of the members of the department of revenue
1whom the secretary designates. The state board of assessors shall investigate any
2objection filed under par. (c) or (d) if the fee under that paragraph is paid. The state
3board of assessors, after having made the investigation, shall notify the person
4assessed or the person's agent and the appropriate municipality of its determination
5by 1st class mail
or electronic mail. Beginning with objections filed in 1989, the state
6board of assessors shall make its determination on or before April 1 of the year after
7the filing. If the determination results in a refund of property taxes paid, the state
8board of assessors shall include in the determination a finding of whether the refund
9is due to false or incomplete information supplied by the person assessed. The person
10assessed or the municipality having been notified of the determination of the state
11board of assessors shall be deemed to have accepted the determination unless the
12person or municipality files a petition for review with the clerk of the tax appeals
13commission as provided in s. 73.01 (5) and the rules of practice promulgated by the
14commission. If an assessment is reduced by the state board of assessors, the
15municipality affected may file an appeal seeking review of the reduction, or may,
16within 30 days after the person assessed files a petition for review, file a
17cross-appeal, before the tax appeals commission even though the municipality did
18not file an objection to the assessment with the board. If the board does not overrule
19a change from assessment under this section to assessment under s. 70.32 (1), the
20affected municipality may file an appeal before the tax appeals commission. If an
21assessment is increased by the board, the person assessed may file an appeal seeking
22review of the increase, or may, within 30 days after the municipality files a petition
23for review, file a cross-appeal, before the commission even though the person did not
24file an objection to the assessment with the board.
AB1-ASA1-AA1,112,173
70.995
(8) (b) 1. The department of revenue shall annually notify each
4manufacturer assessed under this section and the municipality in which the
5manufacturing property is located of the full value of all real and personal property
6owned by the manufacturer. The notice shall be in writing and shall be sent by 1st
7class mail
or electronic mail. In addition, the notice shall specify that objections to
8valuation, amount, or taxability must be filed with the state board of assessors
9within 60 days of issuance of the notice of assessment, that objections to a change
10from assessment under this section to assessment under s. 70.32 (1) must be filed
11within 60 days after receipt of the notice, that the fee under par. (c) 1. or (d) must be
12paid and that the objection is not filed until the fee is paid. A statement shall be
13attached to the assessment roll indicating that the notices required by this section
14have been mailed and failure to receive the notice does not affect the validity of the
15assessments, the resulting tax on real or personal property, the procedures of the tax
16appeals commission or of the state board of assessors, or the enforcement of
17delinquent taxes by statutory means.".
AB1-ASA1-AA1,113,118
71.05
(6) (b) 32. (intro.) An amount paid into a college savings account, as
9described in s. 14.64, if the beneficiary of the account either is the claimant
or; is the
10claimant's child and the claimant's dependent who is claimed under section
151 (c)
11of the Internal Revenue Code
,; or is the claimant's grandchild; calculated as follows:
AB1-ASA1-AA1,113,2014
71.05
(6) (b) 32. a. An amount equal to not more than $3,000 per beneficiary
15by each contributor to an account for each year to which the claim relates
, except that
16the total amount for which a deduction may be claimed under this subdivision and
17under subd. 33., per beneficiary by any claimant may not exceed $3,000 each year.
18In the case of a married couple filing a joint return, the total deduction under this
19subdivision and under subdivision 33., per beneficiary by the married couple may not
20exceed $3,000 each year.
AB1-ASA1-AA1,114,323
71.05
(6) (b) 33. (intro.) An amount paid into a college tuition and expenses
24program, as described in s. 14.63, if the beneficiary of the account either is the
1claimant
or; is the claimant's child and the claimant's dependent who is claimed
2under section
151 (c) of the Internal Revenue Code
,; or is the claimant's grandchild; 3calculated as follows:
AB1-ASA1-AA1,114,126
71.05
(6) (b) 33. a. An amount equal to not more than $3,000 per beneficiary
7by each contributor to an account for each year to which the claim relates
, except that
8the total amount for which a deduction may be claimed under this subdivision and
9under subd. 32., per beneficiary by any claimant may not exceed $3,000 each year.
10In the case of a married couple filing a joint return, the total deduction under this
11subdivision and under subdivision 32., per beneficiary by the married couple may not
12exceed $3,000 each year.".
AB1-ASA1-AA1,118,255
71.52
(6) "Income" means the sum of Wisconsin adjusted gross income and the
6following amounts, to the extent not included in Wisconsin adjusted gross income:
7maintenance payments (except foster care maintenance and supplementary
8payments excludable under section
131 of the internal revenue code), support money,
9cash public assistance (not including credit granted under this subchapter and
10amounts under s. 46.27), cash benefits paid by counties under s. 59.53 (21), the gross
11amount of any pension or annuity (including railroad retirement benefits, all
12payments received under the federal social security act
, and veterans disability
13pensions), nontaxable interest received from the federal government or any of its
14instrumentalities, nontaxable interest received on state or municipal bonds,
15worker's compensation, unemployment insurance, the gross amount of "loss of time"
16insurance, compensation and other cash benefits received from the United States for
17past or present service in the armed forces, scholarship and fellowship gifts or
18income, capital gains, gain on the sale of a personal residence excluded under section
19121 of the
internal revenue code Internal Revenue Code, dividends, income of a
20nonresident or part-year resident who is married to a full-year resident, housing
21allowances provided to members of the clergy, the amount by which a resident
22manager's rent is reduced, nontaxable income of an American Indian, nontaxable
23income from sources outside this state
, and nontaxable deferred compensation.
24Intangible drilling costs, depletion allowances and depreciation, including first-year
1depreciation allowances under section
179 of the
internal revenue code Internal
2Revenue Code, amortization, contributions to individual retirement accounts under
3section
219 of the
internal revenue code Internal Revenue Code, contributions to
4Keogh plans, net operating loss carry-forwards and capital loss carry-forwards
5deducted in determining Wisconsin adjusted gross income shall be added to
6"income". "Income" does not include gifts from natural persons, cash reimbursement
7payments made under title XX of the federal social security act, surplus food or other
8relief in kind supplied by a governmental agency, the gain on the sale of a personal
9residence deferred under section
1034 of the
internal revenue code Internal Revenue
10Code, or nonrecognized gain from involuntary conversions under section
1033 of the
11internal revenue code Internal Revenue Code. Amounts not included in adjusted
12gross income but added to "income" under this subsection in a previous year and
13repaid may be subtracted from income for the year during which they are repaid.
14Scholarship and fellowship gifts or income that are included in Wisconsin adjusted
15gross income and that were added to household income for purposes of determining
16the credit under this subchapter in a previous year may be subtracted from income
17for the current year in determining the credit under this subchapter.
Interest income
18received from the installment sale of business, farm, or rental real property which
19includes a claimant's former homestead, up to the amount of interest that is paid by
20the claimant on a mortgage to purchase another homestead, may be subtracted from
21income in determining the credit under this subchapter, except that notwithstanding
22s. 71.58 (7) (a) this provision does not apply to the definition of "income" under s.
2371.58 (7). A marital property agreement or unilateral statement under ch. 766 has
24no effect in computing "income" for a person whose homestead is not the same as the
25homestead of that person's spouse.".
AB1-ASA1-AA1,119,153
77.52
(13) For the purpose of the proper administration of this section and to
4prevent evasion of the sales tax it shall be presumed that all receipts are subject to
5the tax until the contrary is established. The burden of proving that a sale of tangible
6personal property or services is not a taxable sale at retail is upon the person who
7makes the sale unless that person takes from the purchaser a certificate to the effect
8that the property or service is purchased for resale or is otherwise exempt; except
9that
no certificate is required for sales of cattle, sheep, goats, and pigs that are sold
10at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required for
11sales of commodities, as defined in
7 USC 2, that are consigned for sale in a
12warehouse in or from which the commodity is deliverable on a contract for future
13delivery subject to the rules of a commodity market regulated by the U.S. commodity
14futures trading commission if upon the sale the commodity is not removed from the
15warehouse.
AB1-ASA1-AA1,120,617
77.53
(10) For the purpose of the proper administration of this section and to
18prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
19tangible personal property or taxable services sold by any person for delivery in this
20state is sold for storage, use
, or other consumption in this state until the contrary is
21established. The burden of proving the contrary is upon the person who makes the
22sale unless that person takes from the purchaser a certificate to the effect that the
23property or taxable service is purchased for resale, or otherwise exempt from the tax;
24except that
no certificate is required for sales of cattle, sheep, goats, and pigs that are
1sold at a livestock market, as defined in s. 95.68 (1) (e), and no certificate is required
2for sales of commodities, as defined in
7 USC 2, that are consigned for sale in a
3warehouse in or from which the commodity is deliverable on a contract for future
4delivery subject to the rules of a commodity market regulated by the U.S. commodity
5futures trading commission if upon the sale the commodity is not removed from the
6warehouse.".
AB1-ASA1-AA1,120,149
73.03
(52) To enter into agreements with the
internal revenue service Internal
10Revenue Service that provide for offsetting state tax refunds against federal tax
11obligations
; and to charge a fee up to $25 per transaction for such offsets; and
12offsetting federal tax refunds against state tax obligations, if the agreements provide
13that setoffs under ss. 71.93 and 71.935 occur before the setoffs under those
14agreements.".
AB1-ASA1-AA1,120,2217
73.03
(28d) To enter into a contract to participate in the multistate tax
18commission audit program. The department shall allocate a portion of the amount
19collected under chs. 71 and 77 through the contract to the appropriation under s.
2020.566 (1) (hn) to pay the fees necessary to participate in the multistate tax
21commission audit program. The department shall allocate the remainder of such
22collections to the general fund.".
AB1-ASA1-AA1,121,2
1"
Section 233b. 77.52 (2) (a) 5. of the statutes is renumbered 77.52 (2) (a) 5. a.
2and amended to read:
AB1-ASA1-AA1,121,103
77.52
(2) (a) 5. a. The sale of telecommunications services
, except services
4subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or
5terminate in this state; except services that are obtained by means of a toll-free
6number, that originate outside this state and that terminate in this state; and are
7charged to a service address in this state, regardless of the location where that charge
8is billed or paid
,; and the sale of the rights to purchase telecommunications services,
9including purchasing reauthorization numbers, by paying in advance and by using
10an access number and authorization code
, except sales that are subject to subd. 5. b.
AB1-ASA1-AA1,121,1912
77.52
(2) (a) 5. b. The sale of services subject to
4 USC 116 to
126, as amended
13by P.L.
106-252, if the customer's place of primary use of the services is in this state,
14as determined under
4 USC 116 to
126, as amended by P.L.
106-252. For purposes
15of this subd. 5. b., all of the provisions of
4 USC 116 to
126, as amended by P.L.
16106-252, are adopted, except that if
4 USC 116 to
126, as amended by P.L.
106-252,
17or the application of
4 USC 116 to
126, as amended by P.L.
106-252, is found
18unconstitutional the sale of telecommunications services is subject to the tax
19imposed under this section as provided in subd. 5. a.
AB1-ASA1-AA1,121,2221
77.52
(3m) (intro.) In regard to the sale of the rights to purchase
22telecommunications services under sub. (2) (a) 5.
a.:
AB1-ASA1-AA1,122,3
177.52
(3n) In regard to the sale of the rights to purchase telecommunications
2services under sub. (2) (a) 5. b., the situs of the sale is as determined under
4 USC
3116 to
126, as amended by P.L.
106-252.
AB1-ASA1-AA1,123,2
577.523 Customer remedy. If a customer purchases a service that is subject
6to
4 USC 116 to
126, as amended by P.L.
106-252, and if the customer believes that
7the amount of the tax assessed for the service under this subchapter or the place of
8primary use or taxing jurisdiction assigned to the service is erroneous, the customer
9may request that the service provider correct the alleged error by sending a written
10notice to the service provider. The notice shall include a description of the alleged
11error, the street address for the customer's place of primary use of the service, the
12account name and number of the service for which the customer seeks a correction,
13and any other information that the service provider reasonably requires to process
14the request. Within 60 days from the date that a service provider receives a request
15under this section, the service provider shall review its records to determine the
16customer's taxing jurisdiction. If the review indicates that there is no error as
17alleged, the service provider shall explain the findings of the review in writing to the
18customer. If the review indicates that there is an error as alleged, the service
19provider shall correct the error and shall refund or credit the amount of any tax
20collected erroneously, along with the related interest, as a result of the error from the
21customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
22take no other action, or commence any action, to correct an alleged error in the
23amount of the tax assessed under this subchapter on a service that is subject to
4 USC
24116 to
126, as amended by P.L.
106-252, or to correct an alleged error in the assigned
1place of primary use or taxing jurisdiction, unless the customer has exhausted his
2or her remedies under this section.
AB1-ASA1-AA1,123,11
477.525 Reduction to prevent double taxation. Any person who is subject
5to the tax under s. 77.52 (2) (a) 5.
a. on telecommunications services that terminate
6in this state and who has paid a similar tax on the same services to another state may
7reduce the amount of the tax remitted to this state by an amount equal to the similar
8tax properly paid to another state on those services or by the amount due this state
9on those services, whichever is less. That person shall refund proportionally to the
10persons to whom the tax under s. 77.52 (2) (a) 5.
a. was passed on an amount equal
11to the amounts not remitted.
AB1-ASA1-AA1,123,1813
77.54
(46m) The gross receipts from the sale of and the storage, use, or other
14consumption of telecommunications services, if the telecommunications services are
15obtained by using the rights to purchase telecommunications services, including
16purchasing reauthorization numbers, by paying in advance and by using an access
17number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was
18previously paid on the sale or purchase of such rights.
AB1-ASA1-AA1,124,220
77.72
(3) (b)
Exceptions. Communication A communication service has a situs
21where the customer is billed for the service if the customer calls collect or pays by
22credit card.
Services subject to s. 77.52 (2) (a) 5. b. have a situs at the customer's place
23of primary use of the services, as determined under 4 USC 116 to 126, as amended
24by P.L. 106-252. Towing services have a situs at the location to which the vehicle is
1delivered. Services performed on tangible personal property have a situs at the
2location where the property is delivered to the buyer.".
AB1-ASA1-AA1,124,4
4"
Section 233L. 77.82 (2) (intro.) of the statutes is amended to read:
AB1-ASA1-AA1,124,135
77.82
(2) Petition. (intro.) Any owner of land may petition the department to
6designate any eligible parcel of land as managed forest land. A petition may include
7any number of eligible parcels under the same ownership in a single municipality.
8Each petition shall be submitted on a form provided by the department and shall be
9accompanied by a nonrefundable $10 application fee unless a different amount of the
10fee is established by the department by rule at an amount equal to the average
11expense to the department of recording an order issued under this subchapter. The
12fee shall be deposited in the conservation fund and credited to the appropriation
13under s. 20.370 (1) (cr). Each petition shall include all of the following:
AB1-ASA1-AA1,124,1715
77.82
(2m) Fees for petitions. (a) Except as provided in par. (b), a petition
16under sub. (2) or (4m) shall be accompanied by a nonrefundable application fee of
17$100.
AB1-ASA1-AA1,124,2118
(b) If the petition is accompanied by a proposed management plan as provided
19in par. (c), the nonrefundable application fee shall be $10 unless a different amount
20for the fee is established by the department by rule at an amount equal to the average
21expense to the department of recording an order issued under this subchapter.
AB1-ASA1-AA1,124,2322
(c) A proposed management plan that qualifies for the reduced fee under par.
23(b) shall be one of the following:
AB1-ASA1-AA1,125,2
11. A management plan prepared by a qualified forester, as defined by rule by
2the department.
AB1-ASA1-AA1,125,33
2. Any other management plan approved by the department.
AB1-ASA1-AA1,125,64
3. For petitions under sub. (4m), a recent management plan that was approved
5by the department for the forest cropland that is subject to the conversion petition
6under sub. (4m).
AB1-ASA1-AA1,125,97
(d) All the fees collected under this subsection shall be deposited in the
8conservation fund. The fees collected under par. (b) and $10 of each $100 fee collected
9under par. (a) shall be credited to the appropriation under s. 20.370 (1) (cr).
AB1-ASA1-AA1,125,1210
(e) If the proposed management plan is not approved by the department under
11its initial review under sub. (3) (a), the department shall collect from the petitioner
12a fee in an amount equal to $100 less the amount the petitioner paid under par. (c).
