Amendment ASA1-SB40

SB40-ASA1,1163,15 77.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services.

SB40-ASA1, s. 2153 Section 2153. 77.65 (2) (f) of the statutes is amended to read:

SB40-ASA1,1163,18 77.65 (2) (f) "State" means any state of the United States and, the District of Columbia, and the Commonwealth of Puerto Rico.

SB40-ASA1, s. 2154 Section 2154. 77.65 (4) (fm) of the statutes is created to read:

SB40-ASA1,1163,24 77.65 (4) (fm) Provide that a seller who registers with the central electronic registration system under par. (f) may cancel the registration at any time, as provided under uniform procedures adopted by the governing board of the states that are signatories to the agreement, but is required to remit any Wisconsin taxes collected pursuant to the agreement to the department.

SB40-ASA1, s. 2155 Section 2155. 77.66 of the statutes is amended to read:

SB40-ASA1,1164,8 77.66 Certification for collection of sales and use tax. The secretary of revenue shall determine and periodically certify to the secretary of administration the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make sales of tangible personal property, items and property under s. 77.52 (1) (b) and (c), specified digital goods, additional digital goods, and taxable services that are subject to the taxes imposed under this subchapter but who are not registered to collect and remit such taxes to the department or, if registered, do not collect and remit such taxes.

SB40-ASA1, s. 2156 Section 2156. 77.67 of the statutes is created to read:

SB40-ASA1,1164,13 77.67 Amnesty for new registrants. (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the following apply:

SB40-ASA1,1164,17 (a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a).

SB40-ASA1,1164,20 (b) The seller registers under par. (a) no later than 365 days after the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.

SB40-ASA1,1164,24 (c) The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state's participation in the agreement under s. 77.65 (2) (a), as determined by the department.

SB40-ASA1,1165,5 (d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has been fully resolved, including any related administrative and judicial processes, at the time that the seller registers under par. (a).

SB40-ASA1,1165,7 (e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact.

SB40-ASA1,1165,10 (f) The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller's collection obligation begins.

SB40-ASA1,1165,12 (2) Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller.

SB40-ASA1, s. 2157 Section 2157. 77.70 of the statutes is amended to read:

SB40-ASA1,1165,24 77.70 Adoption by county ordinance. Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 120 days before the effective date of the repeal.

SB40-ASA1, s. 2158 Section 2158. 77.705 of the statutes is amended to read:

SB40-ASA1,1166,9 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price or purchase price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the adoption of the resolution. Any moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

SB40-ASA1, s. 2159 Section 2159. 77.706 of the statutes is amended to read:

SB40-ASA1,1166,21 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge) to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire the district's debt.

SB40-ASA1, s. 2160 Section 2160. 77.707 (1) of the statutes is amended to read:

SB40-ASA1,1167,5 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705 for any local professional baseball park district created under subch. III of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

SB40-ASA1, s. 2161 Section 2161. 77.707 (2) of the statutes is amended to read:

SB40-ASA1,1167,14 77.707 (2) Retailers and the department of revenue may not collect a tax under s. 77.706 for any local professional football stadium district created under subch. IV of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional football stadium district board makes all of the certifications to the department of revenue under s. 229.825 (3), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

SB40-ASA1, s. 2162 Section 2162. 77.71 (1) of the statutes is amended to read:

SB40-ASA1,1167,25 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible personal property, and the property and items specified under s. 77.52 (1) (b) to (d), and for the privilege of selling, licensing, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts sales price from the sale, licensing, lease or rental of tangible personal property, and the property and items specified under s. 77.52 (1) (b) to (d), except property taxed under sub. (4), sold, licensed, leased or rented at retail in the county or special district or from selling, licensing, performing or furnishing services described under s. 77.52 (2) in the county or special district.

SB40-ASA1, s. 2163 Section 2163. 77.71 (2) of the statutes is amended to read:

SB40-ASA1,1168,14 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price upon every person storing, using or otherwise consuming in the county or special district tangible personal property, property and items specified under s. 77.52 (1) (b) to (d), or services if the property, item, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property, item, or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales purchase price but on the amount under s. 77.53 (1m).

SB40-ASA1, s. 2164 Section 2164. 77.71 (3) of the statutes is amended to read:

SB40-ASA1,1168,25 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.

SB40-ASA1, s. 2165 Section 2165. 77.71 (4) of the statutes is amended to read:

SB40-ASA1,1169,11 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

SB40-ASA1, s. 2166 Section 2166. 77.72 (title) of the statutes is repealed.

SB40-ASA1, s. 2167 Section 2167. 77.72 (1) of the statutes is renumbered 77.72 and amended to read:

SB40-ASA1,1169,23 77.72 General rule for property . For the purposes of this subchapter, all retail sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. In this subsection, a common carrier or the U.S. postal service is the agent of the seller, regardless of any f.o.b. point and regardless of the method by which freight or postage is paid. Rentals and leases of property, except property under sub. (2), have a situs at the location of that property, and property and items specified under s. 77.52 (1) (b) to (d), and taxable services occur as provided in s. 77.522.

SB40-ASA1, s. 2168 Section 2168. 77.72 (2) and (3) of the statutes are repealed.

SB40-ASA1, s. 2169 Section 2169. 77.73 (2) of the statutes is amended to read:

SB40-ASA1,1170,8 77.73 (2) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to specified digital goods, additional digital goods, items and property under s. 77.52 (1) (b) and (c), and tangible personal property, except snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under s. 77.71 (2).

SB40-ASA1, s. 2170 Section 2170. 77.73 (3) of the statutes is created to read:

SB40-ASA1,1170,17 77.73 (3) Counties and special districts have jurisdiction to impose the taxes under this subchapter on retailers who file an application under s. 77.52 (7) or who register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged in business in the county or special district, as provided in s. 77.51 (13g). A retailer who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties and special districts that have an ordinance or resolution imposing the taxes under this subchapter.

SB40-ASA1, s. 2171 Section 2171. 77.75 of the statutes is amended to read:

SB40-ASA1,1170,24 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately as prescribed by the department of revenue.

SB40-ASA1, s. 2172 Section 2172. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended to read:

SB40-ASA1,1171,12 77.77 (1) (a) The gross receipts sales price from services subject to the tax under s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) to (d), is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is not due, if those services are billed to the customer and paid for before beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

SB40-ASA1, s. 2173 Section 2173. 77.77 (1) (b) of the statutes is created to read:

SB40-ASA1,1171,21 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property, and property and items specified under s. 77.52 (1) (b) to (d), is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property or item is leased, rented, or licensed to the customer before or after that date.

SB40-ASA1, s. 2174 Section 2174. 77.77 (2) of the statutes is repealed.

SB40-ASA1, s. 2175 Section 2175. 77.785 (1) of the statutes is amended to read:

SB40-ASA1,1172,2 77.785 (1) All retailers shall collect and report the taxes under this subchapter on the gross receipts sales price from leases and rentals of property, items and property under s. 77.52 (1) (b) and (c), specified digital goods, and additional digital goods under s. 77.71 (4).

SB40-ASA1, s. 2176 Section 2176. 77.785 (2) of the statutes is amended to read:

SB40-ASA1,1172,8 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, or mobile home and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

SB40-ASA1, s. 2480c Section 2480c. 77.81 (5) of the statutes is created to read:

SB40-ASA1,1172,13 77.81 (5) "Nonprofit organization" means a nonprofit corporation, a charitable trust, or other nonprofit association that is described in section 501 (c) (3) of the Internal Revenue Code and is exempt from federal income tax under section 501 (a) of the Internal Revenue Code.

SB40-ASA1, s. 2480d Section 2480d. 77.81 (6) of the statutes is created to read:

SB40-ASA1,1172,16 77.81 (6) "Recreational activities" include hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.

SB40-ASA1, s. 2480j Section 2480j. 77.83 (2) (am) of the statutes is created to read:

SB40-ASA1,1172,22 77.83 (2) (am) 1. For land designated as managed forest land under an order that takes effect on or after the effective date of this subdivision .... [revisor inserts date], no person may enter into a lease or other agreement for consideration if the purpose of the lease or agreement is to permit persons to engage in a recreational activity.

SB40-ASA1,1172,25 2. For land designated as managed forest land under an order that took effect before the effective date of this subdivision .... [revisor inserts date], all of the following apply:

SB40-ASA1,1173,4 a. An owner of managed forest land may enter into a lease or other agreement for consideration that permits persons to engage in a recreational activity if the lease or agreement terminates before the January 1 immediately following the effective date of this subdivision .... [revisor inserts date].

SB40-ASA1,1173,8 b. A lease or other agreement for consideration that permits persons to engage in a recreational activity and that is in effect on the effective date of this subdivision .... [revisor inserts date] shall be void beginning on the January 1 immediately following the effective date of this subdivision .... [revisor inserts date].

SB40-ASA1,1173,11 3. Subdivisions 1. and 2. do not apply to any lease or other agreement if the consideration involved solely consists of reasonable membership fees charged by a nonprofit organization and the lease or agreement is approved by the department.

SB40-ASA1, s. 2480p Section 2480p. 77.83 (4) of the statutes is renumbered 77.83 (4) (a).

SB40-ASA1, s. 2480r Section 2480r. 77.83 (4) (b) of the statutes is created to read:

SB40-ASA1,1173,16 77.83 (4) (b) Any person who fails to comply with sub. (2) (am) shall forfeit an amount equal to the total amount of consideration received by the person as a result of violating sub. (2) (am) or $500, whichever is greater.

SB40-ASA1, s. 2177 Section 2177. 77.89 (2) (b) of the statutes is amended to read:

SB40-ASA1,1173,23 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition and, resource management activities, and grants under s. 77.895.

SB40-ASA1, s. 2178 Section 2178. 77.895 of the statutes is created to read:

SB40-ASA1,1174,2 77.895 Grants for land acquisitions for outdoor activities. (1) Definitions. In this section:

SB40-ASA1,1174,3 (a) "Board" means the managed forest land board.

SB40-ASA1,1174,5 (b) "Land" means land in fee simple, conservation easements, and other easements in land.

SB40-ASA1,1174,6 (c) "Local governmental unit" means a city, village, town, or county.

SB40-ASA1,1174,8 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).

SB40-ASA1,1174,13 (2) Program. The department shall establish a program to award grants to nonprofit conservation organizations, to local governmental units, and to itself to acquire land to be used for hunting, fishing, hiking, sightseeing, and cross-country skiing. The board shall administer the program and award the grants under the program.

SB40-ASA1,1174,16 (3) Requirements. The department, in consultation with the board, shall promulgate rules establishing requirements for awarding grants under this section. The rules promulgated under this subsection shall include all of the following:

SB40-ASA1,1174,18 (a) A requirement that the board give higher priority to counties over other grant applicants in awarding grants under this section.

SB40-ASA1,1174,21 (b) A requirement that, in awarding grants to counties under this section, the board give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83.

SB40-ASA1,1174,24 (c) A requirement that, in awarding grants to towns under this section, the board give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83.

SB40-ASA1,1175,3 (d) A requirement that no grant may be awarded under this section without it being approved by the board of each county in which the land to be acquired is located.

SB40-ASA1,1175,5 (e) Requirements concerning the use of sound forestry practices on land acquired under this section.

SB40-ASA1,1175,8 (fm) A requirement that no more than 10 percent of grant funding available under this section may be used to acquire parcels of land that are less than 10 acres in size.

SB40-ASA1,1175,11 (gm) A requirement that land acquired with a grant under this section be open to hunting, fishing, and trapping during all applicable hunting, fishing, and trapping seasons.

SB40-ASA1,1175,14 (4) Use of land. Land acquired under this section may be used for purposes in addition to those specified in sub. (2) if the additional uses are compatible with the purposes specified in sub. (2).

SB40-ASA1, s. 2179 Section 2179. 77.92 (4) of the statutes is amended to read:

SB40-ASA1,1176,6 77.92 (4) "Net business income," with respect to a partnership, means taxable income as calculated under section 703 of the Internal Revenue Code; plus the items of income and gain under section 702 of the Internal Revenue Code, including taxable state and municipal bond interest and excluding nontaxable interest income or dividend income from federal government obligations; minus the items of loss and deduction under section 702 of the Internal Revenue Code, except items that are not deductible under s. 71.21; plus guaranteed payments to partners under section 707 (c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (3g), (3s), (3n), (3p), (3t), (3w), (5b), (5e), (5f), (5g), and (5h), (5i), (5j), and (5k); and plus or minus, as appropriate, transitional adjustments, depreciation differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions from farming. "Net business income," with respect to a natural person, estate, or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employee as defined in section 3121 (d) (3) of the Internal Revenue Code.

SB40-ASA1, s. 2180 Section 2180. 77.98 of the statutes is amended to read:

SB40-ASA1,1176,14 77.98 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20) (c) 1. to 3. and not candy, as defined in s. 77.51 (1fm), prepared food, as defined in s. 77.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c), and (20r).

SB40-ASA1, s. 2181 Section 2181. 77.981 of the statutes is amended to read: