AB100-ASA1,697,315 71.93 (3) (a) Administration. In administering this section the department
16shall first check with the state agency certifying the debt to determine whether the
17debt has been collected by other means. If the debt remains uncollected the
18department of revenue shall setoff any debt or other amount owed to the department,
19regardless of the origin of the debt or of the amount, its nature or its date. If after
20the setoff there remains a refund in excess of $10, the department shall set off the
21remaining refund against certified debts of other state agencies. If more than one
22certified debt exists for any debtor, the refund shall be first set off against the earliest
23debt certified, except that no child support or spousal support obligation submitted
24by an agency of another state may be set off until all debts owed to and certified by
25state agencies of this state have been set off. When all debts have been satisfied, any

1remaining refund shall be refunded to the debtor by the department. Any legal
2action contesting a setoff under this paragraph shall be brought against the state
3agency that certified the debt under sub. (2).
AB100-ASA1, s. 1440 4Section 1440. 71.93 (3) (b) of the statutes is created to read:
AB100-ASA1,697,175 71.93 (3) (b) The department shall provide the information obtained under sub.
6(2) to the department of administration. Before reducing any disbursement as
7provided under this paragraph, the department of administration shall contact the
8department to verify whether a certified debt that is the basis of the reduction has
9been collected by other means. If the certified debt remains uncollected, the
10department of administration shall reduce the disbursement by the amount of the
11debtor's certified debt under sub. (2), notify the department of such reduction and
12disbursement, and remit the amount of the reduction to the department in the
13manner prescribed by the department. If more than one certified debt exists for any
14debtor, the disbursement shall be reduced first by any debts certified under s. 73.12
15then by the earliest debt certified. Any legal action contesting a reduction under this
16paragraph shall be brought against the state agency that certified the debt under
17sub. (2).
AB100-ASA1, s. 1441 18Section 1441. 71.93 (4) of the statutes is amended to read:
AB100-ASA1,697,2319 71.93 (4) Settlement. Within 30 days after the close of each calendar quarter,
20the department shall settle with each state agency that has certified a debt. Each
21settlement shall note the opening balance of debts certified, any additions or
22deletions, reductions or amounts set off, and the ending balance at the close of the
23settlement period.
AB100-ASA1, s. 1442 24Section 1442. 71.93 (5) of the statutes is amended to read:
AB100-ASA1,698,6
171.93 (5) State agency charged for costs. At the time of each settlement, each
2state agency shall be charged for administration expenses, and the amounts charged
3shall be credited to the department's appropriation under s. 20.566 (1) (h). Annually
4on or before November 1, the department shall review its costs incurred during the
5previous fiscal year in administering state agency setoffs and reductions and shall
6adjust its subsequent charges to each state agency to reflect that experience.
AB100-ASA1, s. 1443 7Section 1443. 71.93 (6) of the statutes is amended to read:
AB100-ASA1,698,158 71.93 (6) Written agreement and authority of department. Any state agency
9wishing to certify debts to the department shall enter into a written agreement with
10the department prior to any certification of debt. Any certification of debts by a state
11agency or changes to certified debts shall be in a manner and form prescribed by the
12department. The secretary of revenue shall be the final authority in the resolution
13of any interagency disputes in regard to certification of debts. If a refund or
14disbursement
is adjusted after a setoff or reduction, the department may readjust
15any erroneous settlement with a certifying state agency.
AB100-ASA1, s. 1444 16Section 1444. 71.93 (7) of the statutes is amended to read:
AB100-ASA1,698,2117 71.93 (7) Exchange of information. Information relative to changes to any
18debt certified shall be exchanged promptly by each agency and the department setoff.
19Setoff
of refunds and reduction of disbursements against debts certified by agencies,
20and any reports report of the setoff or reduction to certifying state agencies, is not
21a violation of ss. 71.78, 72.06, 77.61 (5), 78.80 (3), and 139.38 (6).
AB100-ASA1, s. 1445 22Section 1445. 71.935 (1) (cm) of the statutes is created to read:
AB100-ASA1,698,2423 71.935 (1) (cm) "Disbursement" means any payment to a person who provides
24goods and services to the state under subch. IV or V of ch. 16 or under ch. 84.
AB100-ASA1, s. 1446 25Section 1446. 71.935 (2) of the statutes is amended to read:
AB100-ASA1,699,8
171.935 (2) A municipality or county may certify to the department any debt
2owed to it. Not later than 5 days after certification, the municipality or county shall
3notify the debtor in writing of its certification of the debt to the department, of the
4basis of the certification and of the debtor's right to appeal and, in the case of parking
5citations, of the debtor's right to contest the citation. At the time of certification, the
6municipality or county shall furnish to the department the name and social security
7number or operator's license number of each individual debtor and the name and
8federal employer identification number of each other debtor.
AB100-ASA1, s. 1447 9Section 1447. 71.935 (3) of the statutes is renumbered 71.935 (3) (a) and
10amended to read:
AB100-ASA1,699,1511 71.935 (3) (a) If the debt remains uncollected and, in the case of a parking
12citation, if the debtor has not contested the citation within 20 days after the notice
13under sub. (2), the department shall set off the debt against any refund that is owed
14to the debtor after the setoff under s. 71.93. Any legal action contesting a setoff shall
15be brought against the municipality or county that certified the debt under sub. (2).
AB100-ASA1, s. 1448 16Section 1448. 71.935 (3) (b) of the statutes is created to read:
AB100-ASA1,700,717 71.935 (3) (b) The department shall provide the information obtained under
18sub. (2) to the department of administration. Before reducing any disbursement as
19provided under this paragraph, the department of administration shall contact the
20department to verify whether a certified debt that is the basis of the reduction has
21been collected by other means and, in the case of a parking citation, whether the
22debtor has contested the citation within 20 days after the notice under sub. (2). If
23the certified debt remains uncollected and, in the case of a parking citation, the
24citation has not been contested within 20 days after the notice under sub. (2), the
25department of administration shall, after any reduction under s. 71.93, reduce the

1disbursement by the amount of the debtor's certified debt under sub. (2), notify the
2department of such reduction and disbursement, and remit the amount of the
3reduction to the department in the manner prescribed by the department. If more
4than one debt certified under sub. (2) exists for any debtor, the disbursement shall
5be reduced first by the earliest debt certified. Any legal action contesting a reduction
6under this paragraph shall be brought against the municipality or county that
7certified the debt under sub. (2).
AB100-ASA1, s. 1449 8Section 1449. 71.935 (4) of the statutes is amended to read:
AB100-ASA1,700,129 71.935 (4) Within 30 days after the end of each calendar quarter, the
10department shall settle with each municipality and county for the amounts that the
11department setoff
set off or reduced against certified debts for the municipality or
12county during that calendar quarter.
AB100-ASA1, s. 1450 13Section 1450. 71.935 (5) of the statutes is amended to read:
AB100-ASA1,700,1914 71.935 (5) At the time of each settlement, each municipality and county shall
15be charged for administration expenses, and the amounts charged shall be credited
16to the appropriation account under s. 20.566 (1) (h). Annually on or before November
171, the department shall review its costs incurred during the previous fiscal year in
18administering setoffs and reductions under this section and shall adjust its
19subsequent charges to each municipality and county to reflect that experience.
AB100-ASA1, s. 1450g 20Section 1450g. Subchapter XVI of chapter 71 [precedes 71.98] of the statutes
21is created to read:
AB100-ASA1,700,2222 Chapter 71
AB100-ASA1,700,2423 subchapter xvi
24 Internal revenue code update
AB100-ASA1,701,2
171.98 Internal Revenue Code update. The following federal laws, to the
2extent that they apply to the Internal Revenue Code, apply to this chapter:
AB100-ASA1,701,4 3(1) Health savings accounts. Section 1201 of P.L. 108-173, relating to health
4savings accounts.
AB100-ASA1, s. 1456c 5Section 1456c. 73.03 (62) of the statutes is created to read:
AB100-ASA1,701,216 73.03 (62) To prepare and maintain a list of all persons who owe delinquent
7taxes, including interest, penalties, fees, and costs, to the department, in excess of
8$25,000, which are unpaid for more than 90 days after all appeal rights have expired,
9and to post the names of persons from this list on the Internet at a site that is created
10and maintained by the department for this purpose. The Internet site shall list the
11name, address, type of tax due, and amount of tax due, including interest, penalties,
12fees, and costs for each person who has one of the delinquent taxpayer accounts, and
13the Internet site shall also contain a special page for the persons who have the 100
14largest delinquent taxpayer accounts. Except as otherwise provided in this
15subsection, the department shall update the Internet site on a quarterly basis. The
16department may not post on the Internet the name of any person who has reached
17an agreement or compromise with the department, or the department of justice,
18under s. 71.92 and is in compliance with that agreement, regarding the payment of
19delinquent taxes, or the name of any person who is protected by a stay that is in effect
20under the Federal Bankruptcy Code; the Internet posting shall be updated each
21business day, as defined in s. 562.01 (3m), to comply with these prohibitions.
AB100-ASA1, s. 1459 22Section 1459. 73.0301 (1) (d) 3. of the statutes is amended to read:
AB100-ASA1,702,323 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
24conditional license, certification, certification card, registration, permit, training
25permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)

1(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3) or (3m), 146.50 (5) (a) or (b), (6g) (a), (7) or
2(8) (a) or (f), 250.05 (5), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a) or
3343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
AB100-ASA1, s. 1460 4Section 1460. 73.0301 (2) (b) 1. a. of the statutes is amended to read:
AB100-ASA1,702,175 73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
6department of revenue certifies that the license holder or applicant for a license or
7license renewal or continuation is liable for delinquent taxes, revoke the license or
8deny the application for the license or license renewal or continuation. The
9department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
10of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
11is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
12(am)
, judicial review. With respect to a license granted by a credentialing board, the
13department of regulation and licensing shall make a revocation or denial under this
14subd. 1. a. With respect to a license to practice law, the department of revenue shall
15not submit a certification under this subd. 1. a. to the supreme court until after the
16license holder or applicant has exhausted his or her remedies under sub. (5) (a) and
17(am) or has failed to make use of such remedies.
AB100-ASA1, s. 1461 18Section 1461. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB100-ASA1,703,1319 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
20subd. 1. a. to the license holder or applicant. The notice shall include a statement
21of the facts that warrant the suspension, revocation or denial and a statement that
22the license holder or applicant may, within 30 days after the date on which the notice
23of denial, suspension or revocation is mailed, file a written request with the
24department of revenue to have the certification of tax delinquency on which the
25suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).

1With respect to a license granted by a credentialing board, the department of
2regulation and licensing shall mail a notice under this subd. 1. b. With respect to a
3license to practice law, the department of revenue shall mail a notice under this subd.
41. b. and the notice shall indicate that the license holder or applicant may request
5a hearing under sub. (5) (a) and (am) and that the department of revenue shall
6submit a certificate of delinquency to suspend, revoke, or deny a license to practice
7law to the supreme court after the license holder or applicant has exhausted his or
8her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
9A notice sent to a person who holds a license to practice law or who is an applicant
10for a license to practice law shall also indicate that the department of revenue may
11not submit a certificate of delinquency to the supreme court if the license holder or
12applicant pays the delinquent tax in full or enters into an agreement with the
13department of revenue to satisfy the delinquency.
AB100-ASA1, s. 1462 14Section 1462. 73.0301 (2) (b) 2. of the statutes is amended to read:
AB100-ASA1,703,2215 73.0301 (2) (b) 2. If Except as provided in subd. 2m., if notified by the
16department of revenue that the department of revenue has affirmed a certification
17of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation
18or denial under subd. 1. a. A license holder or applicant may seek judicial review
19under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
20County, of an affirmation of a revocation or denial under this subdivision. With
21respect to a license granted by a credentialing board, the department of regulation
22and licensing shall make an affirmation under this subdivision.
AB100-ASA1, s. 1463 23Section 1463. 73.0301 (2) (b) 2m. of the statutes is created to read:
AB100-ASA1,704,224 73.0301 (2) (b) 2m. With respect to a license to practice law, if notified by the
25department of revenue that the department of revenue has affirmed a certification

1of tax delinquency after any requested review under sub. (5) (a) and (am), decide
2whether to suspend, revoke, or deny a license to practice law.
AB100-ASA1, s. 1464 3Section 1464. 73.0301 (2) (c) 2. of the statutes is amended to read:
AB100-ASA1,704,84 73.0301 (2) (c) 2. A licensing department may not disclose any information
5received under subd. 1. a. or b. to any person except to the department of revenue for
6the sole purpose of requesting certifications under par. (b) 2. in accordance with the
7memorandum of understanding under sub. (4) and administering state taxes or to
8the department of workforce development for the purpose of administering s. 49.22.
AB100-ASA1, s. 1465 9Section 1465. 73.0301 (5) (a) of the statutes is amended to read:
AB100-ASA1,704,2410 73.0301 (5) (a) The department of revenue shall conduct a hearing requested
11by a license holder or applicant for a license or license renewal or continuation under
12sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate
13holder under s. 73.03 (50) or 73.09 (7m) (b) to review a certification or determination
14of tax delinquency that is the basis of a denial or revocation of a license in accordance
15with this section or of a certificate, certification or recertification under s. 73.03 (50)
16or 73.09 (7m). A hearing under this paragraph is limited to questions of mistaken
17identity of the license or certificate holder or applicant and of prior payment of the
18delinquent taxes for which the department of revenue certified or determined the
19license or certificate holder or applicant is liable. At a hearing under this paragraph,
20any statement filed by the department of revenue, the licensing department or the
21supreme court, if the supreme court agrees, may be admitted into evidence and is
22prima facie evidence of the facts that it contains. Notwithstanding ch. 227, a person
23entitled to a hearing under this paragraph is not entitled to any other notice, hearing
24or review, except as provided in par. (am) and sub. (2) (b) 2.
AB100-ASA1, s. 1466 25Section 1466. 73.0301 (5) (am) of the statutes is created to read:
AB100-ASA1,705,7
173.0301 (5) (am) If a person who holds a license to practice law or who is an
2applicant for a license to practice law receives a hearing under par. (a) to review a
3certification or determination of tax delinquency that is the basis for a denial,
4suspension, or revocation of a license to practice law and such certification or
5determination is affirmed as a result of the hearing under par. (a), the person may
6seek judicial review of the certification or determination of tax delinquency under ss.
7227.52 to 227.60, except that the review shall be in the circuit court for Dane County.
AB100-ASA1, s. 1467 8Section 1467. 73.0301 (5) (b) (intro.) of the statutes is amended to read:
AB100-ASA1,705,129 73.0301 (5) (b) (intro.) After a hearing conducted under par. (a) or, in the case
10of a determination related to a license to practice law, after a hearing under par. (a)
11or, if the hearing is appealed, after judicial review under par. (am)
, the department
12of revenue shall do one of the following:
AB100-ASA1, s. 1468 13Section 1468. 73.12 (1) (b) of the statutes is amended to read:
AB100-ASA1,705,1614 73.12 (1) (b) "Vendor" means a person providing goods or services to this state
15under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those
16goods or services is at least $500
.
AB100-ASA1, s. 1470 17Section 1470. 76.16 of the statutes is amended to read:
AB100-ASA1,706,8 1876.16 Separate valuation of repair facilities, docks, piers, wharves, ore
19yards, elevators, car ferries and
oil pipeline terminal facilities. After the
20property of a company is first valued as a whole, if any repair facilities, docks, ore
21yards, piers, wharves, grain elevators or car ferries used in transferring freight or
22passengers between cars and vessels or transfer of freight cars located on car ferries,
23or if any oil pipeline terminal storage facilities, docks, pipelines and pumping
24equipment used in transferring oil from pipelines to vessels
shall be included in such
25valuation, then for the purpose of accounting to the proper taxation districts, the

1department shall make a separate valuation of each such repair facility, dock, ore
2yard, pier, wharf, grain elevator, including the approaches thereto, or car ferries and
3of each such oil pipeline terminal storage facility, dock, pipeline and pumping
4equipment
. As used herein, an approach shall be an immediate access facility
5commencing at the switching point which leads primarily to the terminal facility. For
6the purpose of defining the oil pipeline terminal facilities affected by this section,
7such facilities shall begin where the incoming pipeline enters the terminal storage
8facility site used in the transfer of oil to vessels.
AB100-ASA1, s. 1471 9Section 1471. 76.24 (2) (a) of the statutes is amended to read:
AB100-ASA1,706,1710 76.24 (2) (a) All taxes paid by any railroad company derived from or
11apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
12and their approaches, or car ferries or terminal storage facilities, docks, pipelines
13and pumping equipment used in transferring oil from pipelines to vessels
on the
14basis of the separate valuation provided for in s. 76.16, shall be distributed annually
15from the transportation fund to the towns, villages and cities in which they are
16located, pursuant to certification made by the department of revenue on or before
17August 15.
AB100-ASA1, s. 1472 18Section 1472. 76.24 (2) (am) of the statutes is created to read:
AB100-ASA1,706,2319 76.24 (2) (am) All taxes paid by any pipeline company derived from or
20apportionable to oil pipeline terminal facilities on the basis of the separate valuation
21under s. 76.16 shall be distributed annually from the appropriation under s. 20.855
22(4) (bm) to the towns, villages, and cities in which the facilities are located, pursuant
23to certification made by the department of revenue no later than November 1.
AB100-ASA1, s. 1473 24Section 1473. 76.24 (2) (bm) of the statutes is created to read:
AB100-ASA1,707,7
176.24 (2) (bm) If the state is compelled to refund in whole or in part any of the
2taxes which have been distributed to municipalities under par. (am), the
3municipalities shall repay to the state, for deposit in the general fund, the amount
4of such tax received by them, and the department of administration shall certify the
5amounts to be repaid to the state to the county clerks of the counties in which the
6municipalities are located for levy and collection from the municipalities as other
7state taxes are levied and collected.
AB100-ASA1, s. 1473b 8Section 1473b. 76.28 (3) (e) of the statutes is created to read:
AB100-ASA1,707,189 76.28 (3) (e) Beginning with the fees due in calendar year 2008, a light, heat,
10and power company may claim as a credit against the fees imposed under sub. (2) and
11s. 76.29 (2) an amount equal to the amount of property taxes imposed under ch. 70
12on general structures and substations that the light, heat, and power company paid
13in the then current calendar year. If a credit computed under this paragraph is not
14entirely offset against the license fees otherwise due for the then current calendar
15year, the unused balance may be carried forward and credited against license fees
16otherwise due for the following 15 calender years to the extent not offset by the
17license fees otherwise due in all intervening years between the year in which the
18property taxes were paid and the year in which the carry-forward credit is claimed.
AB100-ASA1, s. 1473d 19Section 1473d. 76.28 (9) of the statutes is amended to read:
AB100-ASA1,708,820 76.28 (9) Property subject to local tax. The Except as provided in s. 70.112
21(4) (am) the
license fees imposed by this section upon the gross revenues of light, heat
22and power companies as defined in sub. (1) (e) shall be in lieu of all other taxes on
23all property used and useful in the operation of the business of such companies in this
24state, except that the same shall be subject to special assessments for local
25improvements. If a general structure is used and useful in part in the operation of

1the business of those companies in this state and in part for nonoperating purposes,
2the license fees imposed by this section are in place of the percentage of all other taxes
3on the property that fairly measures and represents the extent of the use and
4usefulness in the operation of the business of those companies in this state, and the
5balance is subject to local assessment and taxation, except that the entire general
6structure is subject to special assessments for local improvements. Property under
7s. 76.025 (2) shall not be taxed under this section, but shall be subject to local
8assessment and taxation.
AB100-ASA1, s. 1473e 9Section 1473e. 76.29 (2) of the statutes is amended to read:
AB100-ASA1,708,2110 76.29 (2) Imposition. There Subject to the credits under ss. 76.28 (3) (e) and
1176.48 (3d), there
is imposed on every light, heat, and power company and electric
12cooperative that owns an electric utility plant, an annual license fee to be assessed
13by the department on or before May 1, 2005, and every May 1 thereafter, ending with
14the assessment on May 1, 2010, measured by the gross revenues of the preceding tax
15period in an amount equal to the apportionment factor multiplied by gross revenues
16multiplied by 1.59%. The fee shall become delinquent if not paid when due and when
17delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross
18revenues earned by a light, heat, and power company after December 31, 2009, are
19subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an
20electric cooperative after December 31, 2009, are subject to the license fee imposed
21under s. 76.48 (1r).
AB100-ASA1, s. 1474c 22Section 1474c. 76.30 (2) (i) of the statutes is created to read:
AB100-ASA1,709,223 76.30 (2) (i) The secretary of revenue and employees of that department for the
24purposes of preparing and maintaining the list of persons with unpaid tax

1obligations as described in s. 73.03 (62) so that the list of such persons is available
2for public inspection.
AB100-ASA1, s. 1474m 3Section 1474m. 76.39 (1) (am) of the statutes is created to read:
AB100-ASA1,709,54 76.39 (1) (am) "Average net rate of taxation" means the average net rate of
5taxation determined under s. 76.126 as of June of the year prior to the assessment.
AB100-ASA1, s. 1474n 6Section 1474n. 76.39 (2) of the statutes is amended to read:
AB100-ASA1,709,137 76.39 (2) There is levied annually a gross earnings tax in lieu of all property
8taxes on the car line equipment of a car line company equal to 3% of the gross
9earnings in this state multiplied by the average net rate of taxation. Every railroad
10company operating in this state shall, upon making payment to each car line
11company for use of its cars, withhold 3% of the amount constituting the gross
12earnings in this state of such
of the tax imposed under this subsection on the car line
13company.
AB100-ASA1, s. 1474p 14Section 1474p. 76.48 (3d) of the statutes is created to read:
AB100-ASA1,710,215 76.48 (3d) (a) Beginning with the fees due in calendar year 2008, an electric
16cooperative may claim as a credit against the fees imposed under sub. (1r) and s.
1776.29 (2) an amount equal to the amount of any payments in lieu of property taxes
18that the electric cooperative paid in the then current calendar year, not to exceed the
19amount of property taxes that the cooperative would have paid in that year had the
20cooperative's property been subject to taxation under ch. 70. If a credit computed
21under this paragraph is not entirely offset against the license fees otherwise due for
22the then current calendar year, the unused balance may be carried forward and
23credited against license fees otherwise due for the following 15 calender years to the
24extent not offset by the license fees otherwise due in all intervening years between

1the year in which the payments were paid and the year in which the carry-forward
2credit is claimed.
AB100-ASA1,710,93 (b) Beginning with distributions in 2008, a general structure owned or leased
4by an electric cooperative for which a payment in lieu of property taxes is made in
5the year of the distribution shall not be included in the calculation of payments under
6s. 79.04 (1) and (2). Beginning with distributions in 2009, a substation of an electric
7cooperative, other than a transmission substation, for which a payment in lieu of
8property taxes is made in the year of the distribution shall not be included in the
9calculation of payments under s. 79.04 (1) and (2).
AB100-ASA1, s. 1474q 10Section 1474q. 76.655 of the statutes is created to read:
AB100-ASA1,710,13 1176.655 Health insurance risk-sharing plan assessments credit. (1)
12Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5),
13who files a claim under this section.
AB100-ASA1,710,18 14(2) Filing claims. Subject to the limitations provided under this section, for
15taxable years beginning after December 31, 2005, a claimant may claim as a credit
16against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that
17is equal to a percentage of the amount of assessment under s. 149.13 that the
18claimant paid in the taxable year, as determined under sub. (3).
AB100-ASA1,710,23 19(3) Limitations. The department of revenue, in consultation with the office of
20the commissioner of insurance, shall determine the percentage under sub. (2) for
21each claimant for each taxable year so that the cost of the credit under this section
22and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close as practicable to $2,000,000
23in the 2006-07 fiscal year and $5,000,000 in each fiscal year thereafter.
AB100-ASA1,711,4 24(4) Carry-forward. If the credit under sub. (2) is not entirely offset against the
25fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the

1unused balance may be carried forward and credited against those fees in the
2following 15 years to the extent that it is not offset by those fees otherwise due in all
3the years between the year in which the assessment was paid and the year in which
4the carry-forward credit is claimed.
AB100-ASA1, s. 1474s 5Section 1474s. 76.67 (2) of the statutes is amended to read:
AB100-ASA1,711,156 76.67 (2) If any domestic insurer is licensed to transact insurance business in
7another state, this state may not require similar insurers domiciled in that other
8state to pay taxes greater in the aggregate than the aggregate amount of taxes that
9a domestic insurer is required to pay to that other state for the same year less the
10credit credits under s. ss. 76.635 and 76.655, except that the amount imposed shall
11not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if
12the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under
13s. 76.62, less offsets allowed under s. 646.51 (7) or under s. ss. 76.635 and 76.655
14against that total, and except that the amount imposed shall not be less than the
15amount due under s. 601.93.
AB100-ASA1, s. 1474t 16Section 1474t. Chapter 77 (title) of the statutes is amended to read:
AB100-ASA1,712,417 CHAPTER 77
18 TAXATION OF FOREST CROPLANDS;
19 REAL ESTATE TRANSFER FEES;
20 SALES AND USE TAXES; COUNTY
21 AND SPECIAL DISTRICT SALES
22 AND USE TAXES; MANAGED FOREST
23 LAND; TEMPORARY RECYCLING
24 SURCHARGE; LOCAL FOOD AND
25 BEVERAGE TAX; LOCAL RENTAL

1CAR TAX; Premier resort area
2 taxes; state rental vehicle fee;
3 dry cleaning fees; regional
4 transit authority fee
AB100-ASA1, s. 1503 5Section 1503. 77.51 (13) (a) of the statutes is amended to read:
AB100-ASA1,712,86 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale
7is mercantile in nature,
of tangible personal property or taxable a service specified
8under s. 77.52 (2) (a)
.
AB100-ASA1, s. 1518m 9Section 1518m. 77.51 (14) (L) of the statutes is repealed.
AB100-ASA1, s. 1579 10Section 1579. 77.54 (7m) of the statutes is amended to read:
AB100-ASA1,712,2411 77.54 (7m) Occasional sales of tangible personal property or services, including
12but not limited to admissions or tickets to an event; by a neighborhood association,
13church, civic group, garden club, social club or similar nonprofit organization; not
14involving entertainment for which payment in the aggregate exceeds $300 $500 for
15performing or as reimbursement of expenses unless access to the event may be
16obtained without payment of a direct or indirect admission fee; conducted by the
17organization if the organization is not engaged in a trade or business and is not
18required to have a seller's permit. For purposes of this subsection, an organization
19is engaged in a trade or business and is required to have a seller's permit if its sales
20of tangible personal property and services, not including sales of tickets to events,
21and its events occur on more than 20 days during the year, unless its receipts do not
22exceed $15,000 $25,000 during the year. The exemption under this subsection does
23not apply to gross receipts from the sale of bingo supplies to players or to the sale,
24rental or use of regular bingo cards, extra regular cards and special bingo cards.
AB100-ASA1, s. 1599 25Section 1599. 77.54 (20) (c) 4. of the statutes is amended to read:
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