Amendment ASA1-SB40

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:

SB40-ASA1,1176,24 77.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote of a majority of the authorized members of its board of directors, may impose the tax at the rate of 0.5% of the gross receipts sales price. A majority of the authorized members of the district's board may vote that, if the balance in a special debt service reserve fund of the district is less than the requirement under s. 229.50 (5), the tax rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the district and secured by the special debt service reserve fund are outstanding.

SB40-ASA1, s. 2182 Section 2182. 77.982 (2) of the statutes is amended to read:

SB40-ASA1,1177,6 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) (12m), (14) (a) to (f), (j) and (k) and, (14g), (15a), and (15b), 77.52 (3), (6), (4), (13), (14), (18), and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the tax under this subchapter.

SB40-ASA1, s. 2183 Section 2183. 77.99 of the statutes is amended to read:

SB40-ASA1,1177,19 77.99 Imposition. A local exposition district under subch. II of ch. 229 may impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle, within the district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of passenger cars without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's authorized board of directors may vote to increase the tax rate under this subchapter to 4%. A resolution to adopt the taxes imposed under this section, or an increase in the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1 following the adoption of the resolution or tax increase.

SB40-ASA1, s. 2184 Section 2184. 77.991 (2) of the statutes is amended to read:

SB40-ASA1,1178,3 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

SB40-ASA1, s. 2185 Section 2185. 77.994 (1) (intro.) of the statutes is amended to read:

SB40-ASA1,1178,11 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license, lease, or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

SB40-ASA1, s. 2186 Section 2186. 77.9941 (4) of the statutes is amended to read:

SB40-ASA1,1178,15 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under subch. V, apply to the tax under this subchapter.

SB40-ASA1, s. 2187 Section 2187. 77.995 (2) of the statutes is repealed and recreated to read:

SB40-ASA1,1178,24 77.995 (2) There is imposed a fee at the rate of 5% of the sales price on the rental, but not for rerental and not for rental as a service or repair replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of mobile homes, as defined in s. 340.01 (29); of motor homes, as defined in s. 340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments primarily engaged in short-term rental of vehicles without drivers, for a period of 30 days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m) or (9a). There is also imposed a fee at the rate of 5% of the sales price on the rental of limousines.

SB40-ASA1, s. 2188 Section 2188. 77.9951 (2) of the statutes is amended to read:

SB40-ASA1,1179,6 77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2. and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j) and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14) and, (18), and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

SB40-ASA1, s. 2189 Section 2189. 77.996 (6) of the statutes is amended to read:

SB40-ASA1,1179,12 77.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and 5., (c) 1. to 4., and (d) means the sales price, as defined in s. 77.51 (15b), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

SB40-ASA1, s. 2190 Section 2190. 77.9961 (1m) of the statutes is amended to read:

SB40-ASA1,1179,19 77.9961 (1m) Every person operating a dry cleaning facility shall pay to the department a fee for each dry cleaning facility that the person operates. The fee shall be paid in installments, as provided in sub. (2), and each installment is equal to 1.8% 2.8 percent of the gross receipts from the previous 3 months from dry cleaning apparel and household fabrics, but not from formal wear the facility rents to the general public.

SB40-ASA1, s. 2191 Section 2191. 77.9972 (2) of the statutes is amended to read:

SB40-ASA1,1180,3 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (12m), (14) (a) to (f), (j), and (k), (14g), (15a), and (15b), 77.52 (3), (4), (6), (13), (14), and (18), and (19), , 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72 (1) and (2) (a) and Section 77.73, as they apply it applies to the taxes under subch. V, apply applies to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the passenger car is rented.

SB40-ASA1, s. 2192 Section 2192. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes is created to read:

SB40-ASA1,1180,6 CHAPTER 77

SB40-ASA1,1180,8 SUBCHAPTER XIV oil company assessment

SB40-ASA1,1180,9 77.998 Definitions. In this subchapter:

SB40-ASA1,1180,11 (1) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that is not blended with any petroleum product.

SB40-ASA1,1180,12 (2) "Department" means the department of revenue.

SB40-ASA1,1180,13 (3) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).

SB40-ASA1,1180,15 (4) "Related party" means a person whose relationship with the supplier is described under section 267 (b) of the Internal Revenue Code.