Amendment ASA1-SB40

SB40-ASA1,1045,9 (f) Maintain a database that is accessible to sellers and certified service providers, as defined in s. 77.51 (1g), and available in a downloadable format, that indicates tax rates, taxing jurisdiction boundaries, and zip code or address assignments related to the administration of taxes imposed under subchs. III and V of ch. 77.

SB40-ASA1,1045,12 (g) Set forth the information that the seller shall provide to the department for tax exemptions claimed by purchasers and establish the manner in which a seller shall provide such information to the department.

SB40-ASA1,1045,16 (h) Provide monetary allowances, in addition to the retailer's discount provided under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).

SB40-ASA1, s. 1859 Section 1859. 73.03 (63) of the statutes is created to read:

SB40-ASA1,1045,25 73.03 (63) Notwithstanding the amount limitations specified under ss. 71.07 (5b) (c) 1. and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in consultation with the department of commerce, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b) and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.

SB40-ASA1, s. 1860 Section 1860. 73.0301 (1) (d) 2. of the statutes is amended to read:

SB40-ASA1,1046,5 73.0301 (1) (d) 2. A license issued by the department of health and family services children and families under s. 48.66 (1) (a) to a child welfare agency, group home, shelter care facility, or day care center, as required by s. 48.60, 48.625, 48.65, or 938.22 (7).

SB40-ASA1, s. 2156m Section 2156m. 73.0301 (1) (e) of the statutes, as affected by 2007 Wisconsin Act 1, is amended to read:

SB40-ASA1,1046,15 73.0301 (1) (e) "Licensing department" means the department of administration; the board of commissioners of public lands; the department of commerce; the department of children and families; the government accountability board; the department of financial institutions; the department of health and family services; the department of natural resources; the department of public instruction; the department of regulation and licensing; the department of workforce development; the office of the commissioner of insurance; or the department of transportation.

SB40-ASA1, s. 1861 Section 1861. 73.0301 (2) (c) 1. am. of the statutes is amended to read:

SB40-ASA1,1046,22 73.0301 (2) (c) 1. am. If the applicant is an individual and does not have a social security number, a statement made or subscribed under oath or affirmation that the applicant does not have a social security number. The form of the statement shall be prescribed by the department of workforce development children and families. A license issued in reliance upon a false statement submitted under this subd. 1. am. is invalid.

SB40-ASA1, s. 1862 Section 1862. 73.0301 (2) (c) 2. of the statutes is amended to read:

SB40-ASA1,1047,4 73.0301 (2) (c) 2. A licensing department may not disclose any information received under subd. 1. a. or b. to any person except to the department of revenue for the purpose of requesting certifications under par. (b) 2. in accordance with the memorandum of understanding under sub. (4) and administering state taxes or to the department of workforce development children and families for the purpose of administering s. 49.22.

SB40-ASA1, s. 1863 Section 1863. 74.09 (3) (b) 6m. of the statutes is created to read:

SB40-ASA1,1047,8 74.09 (3) (b) 6m. The amount of the credit under s. 79.10 (5m) allocable to the property for the previous year and the current year, and the percentage change between those years.

SB40-ASA1, s. 1864 Section 1864. 74.09 (3) (b) 7. of the statutes is amended to read:

SB40-ASA1,1047,12 74.09 (3) (b) 7. The amount obtained by subtracting the amount amounts under subd. subds. 6. and 6m. from the amount under subd. 5., for the previous year and the current year, and the percentage change in that amount between those years.

SB40-ASA1, s. 1865 Section 1865. 76.07 (4g) (b) 8. of the statutes is amended to read:

SB40-ASA1,1047,20 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service revenue allocated to this state on the basis of routes for which the company is authorized to receive subsidy payments, mutual aid allocated to this state on the basis of the ratio of transport revenues allocated to this state to transport revenues everywhere in the previous year, in-flight sales allocated to this state as they are allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from sales made in this state.

SB40-ASA1, s. 2161g Section 2161g. 76.29 (1) (f) of the statutes is amended to read:

SB40-ASA1,1047,23 76.29 (1) (f) "Tax period" means each calendar year or portion of a calender year from January 1, 2004, to December 31, 2009.

SB40-ASA1, s. 2161h Section 2161h. 76.29 (2) of the statutes is amended to read:

SB40-ASA1,1048,11 76.29 (2) Imposition. There is imposed on every light, heat, and power company and electric cooperative that owns an electric utility plant, an annual license fee to be assessed by the department on or before May 1, 2005, and every May 1 thereafter, ending with the assessment on May 1, 2010, measured by the gross revenues of the preceding tax period in an amount equal to the apportionment factor multiplied by gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross revenues earned by a light, heat, and power company after December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an electric cooperative after December 31, 2009, are subject to the license fee imposed under s. 76.48 (1r).

SB40-ASA1, s. 2161n Section 2161n. 76.635 (1) (a) of the statutes is amended to read:

SB40-ASA1,1048,14 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30 (2) 560.29 (1) (a).

SB40-ASA1, s. 2161o Section 2161o. 76.635 (1) (b) of the statutes is amended to read:

SB40-ASA1,1048,17 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30 (4) 560.29 (1) (b).

SB40-ASA1, s. 2161p Section 2161p. 76.635 (1) (c) of the statutes is amended to read:

SB40-ASA1,1048,20 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29 (1) (d).

SB40-ASA1, s. 2161q Section 2161q. 76.635 (1) (d) of the statutes is amended to read:

SB40-ASA1,1048,23 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29 (1) (e).

SB40-ASA1, s. 2161r Section 2161r. 76.635 (1) (e) of the statutes is amended to read:

SB40-ASA1,1049,2 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11) 560.29 (1) (g).

SB40-ASA1, s. 2161s Section 2161s. 76.635 (4) (a) of the statutes is amended to read:

SB40-ASA1,1049,10 76.635 (4) (a) If a certified capital company is decertified, or an investment pool is disqualified, under s. 560.37, 2005 stats., before the certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with respect to the investment pool, any insurer that has received a credit under this section with respect to that investment pool shall repay that credit to the commissioner of insurance, for deposit in the general fund, and may not claim more credit in respect to that investment pool.

SB40-ASA1, s. 2161t Section 2161t. 76.635 (4) (b) of the statutes is amended to read:

SB40-ASA1,1049,21 76.635 (4) (b) If a certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with respect to an investment pool but the certified capital company is decertified, or an investment pool is disqualified, under s. 560.37, 2005 stats., before the certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 2., 2005 stats., for that investment pool, any insurer that has received a credit under this section with respect to that investment pool shall repay all credits that were claimed for taxable years after the taxable year that includes the 3rd anniversary of the investment date of the investment pool and may claim no more credits for taxable years after the taxable year that includes the 3rd anniversary of the investment date of the investment pool.

SB40-ASA1, s. 1866 Section 1866. 76.636 (1) (e) of the statutes is amended to read:

SB40-ASA1,1050,10 76.636 (1) (e) "Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work, real pay project position under s. 49.147 (3m), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

SB40-ASA1, s. 1867 Section 1867. 76.636 (2) (b) of the statutes is amended to read:

SB40-ASA1,1050,16 76.636 (2) (b) The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-ASA1, s. 1868 Section 1868. 76.636 (2) (c) of the statutes is amended to read:

SB40-ASA1,1050,22 76.636 (2) (c) The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-ASA1, s. 1869 Section 1869. 76.636 (2) (d) of the statutes is amended to read:

SB40-ASA1,1051,5 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 560.797 and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-ASA1, s. 1870 Section 1870. 76.636 (2) (e) of the statutes is amended to read:

SB40-ASA1,1051,12 76.636 (2) (e) The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-ASA1, s. 1871 Section 1871. Chapter 77 (title) of the statutes is amended to read:

SB40-ASA1,1052,2 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; TEMPORARY RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees; regional transit authority fee;

SB40-ASA1,1052,3 oil company assessment

SB40-ASA1, s. 1872 Section 1872. 77.22 (1) of the statutes is amended to read:

SB40-ASA1,1052,22 77.22 (1) There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 60 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter. In regard to land contracts the value is the total principal amount that the buyer agrees to pay the seller for the real estate. This fee shall be collected by the register at the time the instrument of conveyance is submitted for recording. Except as provided in s. 77.255, at the time of submission the grantee or his or her duly authorized agent or other person acquiring an ownership interest under the instrument, or the clerk of court in the case of a foreclosure under s. 846.16 (1), shall execute a return, signed by both grantor and grantee, on the form prescribed under sub. (2). The register shall enter the fee paid on the face of the deed or other instrument of conveyance before recording, and, except as provided in s. 77.255, submission of a completed real estate transfer return and collection by the register of the fee shall be prerequisites to acceptance of the conveyance for recording. The register shall have no duty to determine either the correct value of the real estate transferred or the validity of any exemption or exclusion claimed. If the transfer is not subject to a fee as provided in this subchapter, the reason for exemption shall be stated on the face of the conveyance to be recorded by reference to the proper subsection under s. 77.25.

SB40-ASA1, s. 1873 Section 1873. 77.24 of the statutes is amended to read:

SB40-ASA1,1053,6 77.24 Division of fee. Twenty Ten percent of all fees collected under this subchapter shall be retained by the county and the balance shall be transmitted to the state. Remittances shall be made monthly by the county treasurers to the department of revenue by the 15th day of the month following the close of the month in which the fee was collected. The remittance to the department shall be accompanied by the returns executed under s. 77.22. The state shall deposit all moneys received under this section with respect to conveyances recorded on or after July 1, 2007, into the county aid fund.

SB40-ASA1, s. 1874 Section 1874. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended to read:

SB40-ASA1,1053,14 77.51 (1fd) "Business" includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect, and includes also the furnishing and distributing of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SB40-ASA1, s. 1875 Section 1875. 77.51 (1a) of the statutes is created to read:

SB40-ASA1,1053,20 77.51 (1a) "Additional digital goods" means video greeting cards sent by electronic mail, finished artwork, periodicals, and video or electronic games. For purposes of this subchapter, the sale of or the storage, use, or other consumption of a digital code is treated the same as the sale of or the storage, use, or other consumption of any additional digital goods for which the digital code relates.

SB40-ASA1, s. 1876 Section 1876. 77.51 (1b) of the statutes is created to read:

SB40-ASA1,1053,23 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human consumption and that contains 0.5 percent or more of alcohol by volume.

SB40-ASA1, s. 1877 Section 1877. 77.51 (1ba) of the statutes is created to read:

SB40-ASA1,1054,4 77.51 (1ba) "Ancillary services" means services that are associated with or incidental to providing telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services, but not including specified digital goods and additional digital goods.

SB40-ASA1, s. 1878 Section 1878. 77.51 (1d) of the statutes is created to read:

SB40-ASA1,1054,8 77.51 (1d) "Biotechnologies" include recombinant deoxyribonucleic acid techniques, biochemistry, molecular and cellular biology, genetics, genetic engineering, biological cell fusion, and other bioprocesses.

SB40-ASA1, s. 1879 Section 1879. 77.51 (1e) of the statutes is created to read:

SB40-ASA1,1054,16 77.51 (1e) "Biotechnology business" means a business, as certified by the department in the manner prescribed by the department, that is primarily engaged in the application of biotechnologies that use a living organism or parts of an organism to produce or modify products to improve plants or animals or to improve animal or human health, develop microorganisms for specific uses, identify targets for small molecule pharmaceutical development, or transform biological systems into useful processes and products.

SB40-ASA1, s. 1880 Section 1880. 77.51 (1f) of the statutes is created to read:

SB40-ASA1,1054,21 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products, not including real property and services to real property, if the products are distinct and identifiable products and sold for one nonitemized price. "Bundled transaction" does not include any of the following:

SB40-ASA1,1054,23 (a) The sale of any products for which the sales price varies or is negotiable based on the purchaser's selection of the products included in the transaction.

SB40-ASA1,1055,3 (b) 1. The retail sale of tangible personal property and a service, if the tangible personal property is essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40-ASA1,1055,6 2. The retail sale of a service and specified digital goods or additional digital goods, if such goods are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40-ASA1,1055,10 3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c), if such property or items are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40-ASA1,1055,13 (c) The retail sale of services, if one of the services is essential to the use or receipt of another service, and provided exclusively in connection with the other service, and if the true object of the transaction is the other service.

SB40-ASA1,1055,19 (d) A transaction that includes taxable and nontaxable products, if the seller's purchase price or the sales price of the taxable products is no greater than 10 percent of the seller's total purchase price or sales price of all the bundled products, as determined by the seller using either the seller's purchase price or sales price, but not a combination of both, or, in the case of a service contract, the full term of the service contract.

SB40-ASA1,1056,5 (e) The retail sale of taxable tangible personal property or items or property under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter, if the transaction includes food and food ingredients, drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies and if the seller's purchase price or the sales price of the taxable tangible personal property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent of the seller's total purchase price or sales price of all the tangible personal property or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be a bundled transaction, as determined by the seller using either the seller's purchase price or the sales price, but not a combination of both.

SB40-ASA1, s. 1881 Section 1881. 77.51 (1fm) of the statutes is created to read:

SB40-ASA1,1056,10 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" does not include a preparation that contains flour or that requires refrigeration.

SB40-ASA1, s. 1882 Section 1882. 77.51 (1j) of the statutes is created to read:

SB40-ASA1,1056,14 77.51 (1j) "Catalog" means a printed and bound, stitched, sewed, or stapled book containing a list and description of property or services for sale, regardless of whether a price is specified.

SB40-ASA1, s. 1883 Section 1883. 77.51 (1n) of the statutes is created to read:

SB40-ASA1,1056,18 77.51 (1n) "Computer" means an electronic device that accepts information in digital or similar form and that manipulates such information to achieve a result based on a sequence of instructions.

SB40-ASA1, s. 1884 Section 1884. 77.51 (1p) of the statutes is created to read:

SB40-ASA1,1056,23 77.51 (1p) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. "Computer software" does not include specified digital goods and additional digital goods.

SB40-ASA1, s. 1885 Section 1885. 77.51 (1r) of the statutes is created to read:

SB40-ASA1,1057,4 77.51 (1r) "Conference bridging service" means an ancillary service that links 2 or more participants of an audio or video conference call and may include providing a telephone number, but does not include the telecommunications services used to reach the conference bridge.

SB40-ASA1, s. 1886 Section 1886. 77.51 (2k) of the statutes is created to read:

SB40-ASA1,1057,7 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means other than by tangible storage media.

SB40-ASA1, s. 1887 Section 1887. 77.51 (2m) of the statutes is created to read:

SB40-ASA1,1057,14 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services to a location designated by the purchaser of the tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services, including charges for transportation, shipping, postage, handling, crating, and packing.