AB100-ASA1, s. 1518m 9Section 1518m. 77.51 (14) (L) of the statutes is repealed.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:
AB100-ASA1,713,10
177.54 (20) (c) 4. Taxable sales do not include meals, food, food products, or
2beverages sold by hospitals, sanatoriums, nursing homes, retirement homes,
3community-based residential facilities, as defined in s. 50.01 (1g), or day care centers
4registered licensed under ch. 48 and served at a hospital, sanatorium, nursing home,
5retirement home, community-based residential facility, or day care center. In this
6subdivision "retirement home" means a nonprofit residential facility where 3 or more
7unrelated adults or their spouses have their principal residence and where support
8services, including meals from a common kitchen, are available to residents. Taxable
9sales do not include meals, food, food products, or beverages sold to the elderly or
10handicapped by persons providing "mobile meals on wheels".
AB100-ASA1, s. 1631m 11Section 1631m. 77.54 (47) of the statutes is renumbered 77.54 (47) (intro.) and
12amended to read:
AB100-ASA1,713,1413 77.54 (47) (intro.) The gross receipts from the sale of and the storage, use, or
14other consumption of live all of the following:
AB100-ASA1,713,16 15(a) Live game birds, and clay pigeons , that are sold to bird hunting preserves
16licensed under s. 169.19.
AB100-ASA1, s. 1631p 17Section 1631p. 77.54 (47) (b) of the statutes is created to read:
AB100-ASA1,713,1918 77.54 (47) (b) Clay pigeons that are sold to a shooting facility, if any of the
19following applies:
AB100-ASA1,713,2120 1. The shooting facility is required to pay the tax imposed under s. 77.52 on its
21gross receipts from charges for shooting at the facility.
AB100-ASA1,713,2522 2. The shooting facility is a nonprofit organization that charges for shooting at
23the facility, but is not required to pay the tax imposed under s. 77.52 on its gross
24receipts from such charges because the charges are for occasional sales, as provided
25under sub. (7m).
AB100-ASA1, s. 1632m
1Section 1632m. 77.54 (49) of the statutes is created to read:
AB100-ASA1,714,132 77.54 (49) The gross receipts from the sale of and the storage, use, or other
3consumption of taxable services and tangible personal property that is physically
4transferred to the purchaser as a necessary part of services that are subject to the
5taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser
6of such services and property are members of the same affiliated group under section
71504 of the Internal Revenue Code and are eligible to file a single consolidated return
8for federal income tax purposes. For purposes of this subsection, if a seller purchases
9a taxable service or tangible personal property, as described in the subsection, that
10is subsequently sold to a member of the seller's affiliated group and the sale is exempt
11under this subsection from the taxes imposed under this subchapter, the original
12purchase of the taxable service or tangible personal property by the seller is not
13considered a sale for resale or exempt under this subsection.
AB100-ASA1, s. 1632n 14Section 1632n. 77.54 (50) of the statutes is created to read:
AB100-ASA1,714,1815 77.54 (50) The gross receipts from the sale of taxable services provided by a
16temporary help company, as defined in s. 108.02 (24m), if the client for whom the
17services are provided controls the means of performing the services and is
18responsible for the satisfactory completion of the services.
AB100-ASA1, s. 1656 19Section 1656. 77.61 (4) (c) of the statutes is amended to read:
AB100-ASA1,715,520 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
21imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
22retailers may deduct 0.5% of the first $50,000, and 0.2% of any amount exceeding
23$50,000, of
those taxes payable or $10 for that reporting period required under s.
2477.58 (1), whichever is greater, but not more than the amount of the sales taxes or
25use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period

1required under s. 77.58 (1), as administration expenses if the payment of the taxes
2is not delinquent. For purposes of calculating the retailer's discount under this
3paragraph, the taxes on retail sales reported by retailers under subch. V, including
4taxes collected and remitted as required under s. 77.785, shall be included if the
5payment of those taxes is not delinquent.
AB100-ASA1, s. 1657c 6Section 1657c. 77.61 (5) (b) 12. of the statutes is created to read:
AB100-ASA1,715,107 77.61 (5) (b) 12. The secretary of revenue and employees of that department
8for the purposes of preparing and maintaining the list of persons with unpaid tax
9obligations as described in s. 73.03 (62) so that the list of such persons is available
10for public inspection.
AB100-ASA1, s. 1666m 11Section 1666m. 77.705 of the statutes is amended to read:
AB100-ASA1,715,20 1277.705 Adoption by resolution; baseball park district. A local
13professional baseball park district created under subch. III of ch. 229, by resolution
14under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
15a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be
16imposed only in their entirety. The resolution shall be effective on the first day of the
17first month that begins at least 30 days after the adoption of the resolution. Any
18moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the
19appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the
20district's debt.
AB100-ASA1, s. 1667n 21Section 1667n. 77.706 of the statutes is amended to read:
AB100-ASA1,716,6 2277.706 Adoption by resolution; football stadium district. A local
23professional football stadium district created under subch. IV of ch. 229, by
24resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
25subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be

1imposed only in their entirety. The imposition of the taxes under this section shall
2be effective on the first day of the first month that begins at least 30 days after the
3certification of the approval of the resolution by the electors in the district's
4jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation
5account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge)
6shall be used exclusively to retire the district's debt.
AB100-ASA1, s. 1684b 7Section 1684b. 77.81 (2m) of the statutes is created to read:
AB100-ASA1,716,108 77.81 (2m) "Independent certified plan writer" means a plan writer certified
9by the department but who is not acting under contract with the department under
10s. 77.82 (3) (g).
AB100-ASA1, s. 1684c 11Section 1684c. 77.82 (2) (i) of the statutes is amended to read:
AB100-ASA1,716,1412 77.82 (2) (i) If a proposed management plan is not submitted with the petition,
13a request that the department prepare a management plan. The department may
14decline to prepare the plan.
AB100-ASA1, s. 1684d 15Section 1684d. 77.82 (2m) (a) of the statutes is repealed and recreated to read:
AB100-ASA1,716,2016 77.82 (2m) (a) 1. A petition under sub. (2), (4m), or (12) shall be accompanied
17by a nonrefundable application recording fee of $20 unless a different amount for the
18recording fee is established by the department by rule at an amount equal to the
19average expense to the department for recording an order issued under this
20subchapter.
AB100-ASA1,716,2421 2. If a petition under sub. (2), (4m), or (12) is not accompanied by a proposed
22management plan that meets the requirements under par. (c), the department shall
23charge the plan preparation fee established under par. (am) if the department agrees
24to complete the plan.
AB100-ASA1, s. 1684e 25Section 1684e. 77.82 (2m) (am) of the statutes is created to read:
AB100-ASA1,717,6
177.82 (2m) (am) The department shall by rule establish on an annual basis a
2nonrefundable fee that the department shall charge for a management plan
3prepared by the department, including any plan prepared by a certified plan writer
4contracted by the department under sub. (3) (g). The fee shall be based on the
5comparable commercial market rate that is charged for preparation of such
6management plans.
AB100-ASA1, s. 1684f 7Section 1684f. 77.82 (2m) (b) of the statutes, as affected by 2003 Wisconsin
8Act 228
, is repealed.
AB100-ASA1, s. 1684g 9Section 1684g. 77.82 (2m) (c) (intro.) of the statutes is amended to read:
AB100-ASA1,717,1210 77.82 (2m) (c) (intro.) A proposed management plan that qualifies for the
11reduced fee under par. (b)
is exempt from the plan preparation fee under par. (a) 2.
12shall be one of the following:
AB100-ASA1, s. 1684j 13Section 1684j. 77.82 (2m) (c) of the statutes, as affected by 2003 Wisconsin Act
14228
and 2005 Wisconsin Act .... (this act), is repealed and recreated to read:
AB100-ASA1,717,1715 77.82 (2m) (c) A proposed management plan is exempt from the plan
16preparation fee under par. (a) 2. if it is prepared by an independent certified plan
17writer.
AB100-ASA1, s. 1684jm 18Section 1684jm. 77.82 (2m) (c) 4. of the statutes is created to read:
AB100-ASA1,717,2019 77.82 (2m) (c) 4. A proposed management plan prepared by an independent
20certified plan writer.
AB100-ASA1, s. 1684k 21Section 1684k. 77.82 (2m) (d) 1. of the statutes is renumbered 77.82 (2m) (d)
22and amended to read:
AB100-ASA1,718,223 77.82 (2m) (d) All the fees collected under this subsection shall be deposited
24in the conservation fund.
All of the recording fees collected under par. (b) and $20

1of each $300 fee collected under
par. (a) 1. shall be credited to the appropriation under
2s. 20.370 (1) (cr), except as provided under subd. 2.
AB100-ASA1, s. 1684m 3Section 1684m. 77.82 (2m) (d) 2. of the statutes is repealed.
AB100-ASA1, s. 1684n 4Section 1684n. 77.82 (2m) (dm) of the statutes is renumbered 77.82 (2m) (dm)
51. and amended to read:
AB100-ASA1,718,96 77.82 (2m) (dm) 1. The fees Of each fee $300 or the entire fee, whichever is less,
7that is
collected under pars. par. (a) and or (e) that are is not credited to the
8appropriation under s. 20.370 (1) (cr) shall be credited to the appropriation under s.
920.370 (1) (cx).
AB100-ASA1, s. 1684p 10Section 1684p. 77.82 (2m) (dm) 2. of the statutes is created to read:
AB100-ASA1,718,1311 77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s.
1220.370 (1) (cx), as calculated in subd. 1., shall be deposited into the conservation fund
13for forestry purposes.
AB100-ASA1, s. 1684q 14Section 1684q. 77.82 (2m) (e) of the statutes is amended to read:
AB100-ASA1,718,2015 77.82 (2m) (e) If a proposed management plan accompanying a petition filed
16under sub. (2), (4m), or (12) is not approved by the department under its initial review
17under sub. (3) (a), and if the department agrees to complete the management plan
18under sub. (3) (a),
the department shall collect from the petitioner a fee in an amount
19equal to $300 less the amount the petitioner paid under par. (b)
the plan preparation
20fee established under par. (am), if the petitioner has not previously paid the fee
.
AB100-ASA1, s. 1684r 21Section 1684r. 77.82 (3) (a) of the statutes is amended to read:
AB100-ASA1,719,622 77.82 (3) (a) The petitioner may submit a A proposed management plan for may
23cover
the entire acreage of each parcel with subject to the petition. The department,
24after considering the owner's forest management objectives as stated under sub. (2)
25(e), shall review and either approve or disapprove the proposed management plan.

1If the department disapproves a the plan, it shall inform the petitioner of the
2changes necessary to qualify the plan for approval upon subsequent review. At the
3request of the petitioner, the department may agree to complete the proposed
4management plan that has been prepared by an independent certified plan writer.
5The department shall complete any proposed management plan prepared by the
6department.
AB100-ASA1, s. 1684s 7Section 1684s. 77.82 (3) (b) of the statutes is repealed.
AB100-ASA1, s. 1684t 8Section 1684t. 77.82 (3) (c) (intro.) of the statutes, as affected by 2005
9Wisconsin Act 228
, is amended to read:
AB100-ASA1,719,1210 77.82 (3) (c) (intro.) To qualify for approval, a management plan shall be
11prepared by a an independent certified plan writer certified by the department or
12prepared by the department itself and shall include all of the following:
AB100-ASA1, s. 1684u 13Section 1684u. 77.82 (3) (g) of the statutes is amended to read:
AB100-ASA1,719,1814 77.82 (3) (g) The department shall certify plan writers and shall promulgate
15rules specifying the qualifications that a person must satisfy to become a certified
16plan writer. For management plans prepared by the department under this
17subsection, the department may contract with plan writers certified by the
18department to prepare and complete these plans.
AB100-ASA1, s. 1684v 19Section 1684v. 77.82 (4m) (d) of the statutes is amended to read:
AB100-ASA1,719,2520 77.82 (4m) (d) An owner of land who has filed a conversion petition under this
21subsection and who has requested that for whom the department prepare is
22preparing or completing
a management plan under sub. (3) (b) may withdraw the
23request and not have it prepared by the department an independent certified plan
24writer
if the owner determines that the department is not preparing the
25management plan in a timely manner.
AB100-ASA1, s. 1684w
1Section 1684w. 77.82 (7) (c) 3. of the statutes, as created by 2003 Wisconsin
2Act 228
, is amended to read:
AB100-ASA1,720,103 77.82 (7) (c) 3. Except as provided in par. (d), if a petition is received on or before
4May 15 of any year from a petitioner who owns less than 1,000 acres in this state,
5who, before the deadline established by the department by rule, submitted a draft
6management plan prepared by a plan writer certified by the department an
7independent certified plan writer
, and who submits a completed plan, as defined by
8the department by rule, with the petition, the department shall investigate and shall
9either approve the petition and issue the order under sub. (8) or deny the petition
10before the following November 21.
AB100-ASA1, s. 1686f 11Section 1686f. 77.92 (4) of the statutes is amended to read:
AB100-ASA1,721,212 77.92 (4) "Net business income," with respect to a partnership, means taxable
13income as calculated under section 703 of the Internal Revenue Code; plus the items
14of income and gain under section 702 of the Internal Revenue Code, including taxable
15state and municipal bond interest and excluding nontaxable interest income or
16dividend income from federal government obligations; minus the items of loss and
17deduction under section 702 of the Internal Revenue Code, except items that are not
18deductible under s. 71.21; plus guaranteed payments to partners under section 707
19(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
20(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3t), and (5b), and (5g); and
21plus or minus, as appropriate, transitional adjustments, depreciation differences,
22and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding
23income, gain, loss, and deductions from farming. "Net business income," with respect
24to a natural person, estate, or trust, means profit from a trade or business for federal

1income tax purposes and includes net income derived as an employee as defined in
2section 3121 (d) (3) of the Internal Revenue Code.
AB100-ASA1, s. 1686m 3Section 1686m. 77.94 (1) (a) of the statutes is amended to read:
AB100-ASA1,721,84 77.94 (1) (a) On a corporation under s. 77.93 (1) and (4), an amount equal to
5the amount calculated by multiplying gross tax liability for the taxable year of the
6corporation by 3 % 2%, or in the case of a tax-option corporation an amount equal
7to the amount calculated by multiplying net income under s. 71.34 by 0.2 % 0.133%,
8up to a maximum of $9,800, or $25, whichever is greater.
AB100-ASA1, s. 1686n 9Section 1686n. 77.94 (1) (b) of the statutes is amended to read:
AB100-ASA1,721,1410 77.94 (1) (b) On an entity under s. 77.93 (2), (3), or (5), except an entity that has
11less than $4,000,000 of gross receipts, an amount equal to the amount calculated by
12multiplying net business income as allocated or apportioned to this state by means
13of the methods under s. 71.04, for the taxable year of the entity by 0.2 % 0.133%, up
14to a maximum of $9,800, or $25, whichever is greater.
AB100-ASA1, s. 1692a 15Section 1692a. 77.994 (1) (a) of the statutes is renumbered 77.994 (1) (am).
AB100-ASA1, s. 1692b 16Section 1692b. 77.994 (1) (ad) of the statutes is created to read:
AB100-ASA1,721,1717 77.994 (1) (ad) 5311 — Department stores.
AB100-ASA1, s. 1692c 18Section 1692c. 77.994 (1) (em) of the statutes is created to read:
AB100-ASA1,721,1919 77.994 (1) (em) 5499 — Miscellaneous food stores.
AB100-ASA1, s. 1692d 20Section 1692d. 77.994 (1) (fa) of the statutes is created to read:
AB100-ASA1,721,2121 77.994 (1) (fa) 5611 — Men's and boys' clothing and accessory stores.
AB100-ASA1, s. 1692e 22Section 1692e. 77.994 (1) (fb) of the statutes is created to read:
AB100-ASA1,721,2323 77.994 (1) (fb) 5621 — Women's clothing stores.
AB100-ASA1, s. 1692f 24Section 1692f. 77.994 (1) (fc) of the statutes is created to read:
AB100-ASA1,721,2525 77.994 (1) (fc) 5632 — Women's accessory and specialty stores.
AB100-ASA1, s. 1692g
1Section 1692g. 77.994 (1) (fd) of the statutes is created to read:
AB100-ASA1,722,22 77.994 (1) (fd) 5641 — Children's and infants' wear stores.
AB100-ASA1, s. 1692h 3Section 1692h. 77.994 (1) (fe) of the statutes is created to read:
AB100-ASA1,722,44 77.994 (1) (fe) 5651 — Family clothing stores.
AB100-ASA1, s. 1692i 5Section 1692i. 77.994 (1) (ff) of the statutes is created to read:
AB100-ASA1,722,66 77.994 (1) (ff) 5661 — Shoe stores.
AB100-ASA1, s. 1692j 7Section 1692j. 77.994 (1) (fg) of the statutes is created to read:
AB100-ASA1,722,88 77.994 (1) (fg) 5699 — Miscellaneous apparel and accessory stores.
AB100-ASA1, s. 1692k 9Section 1692k. 77.994 (1) (ka) of the statutes is created to read:
AB100-ASA1,722,1010 77.994 (1) (ka) 5942 — Bookstores.
Loading...
Loading...