SB40-ASA1-AA1,275,4 4" Section 2160d. 74.35 (2m) of the statutes is amended to read:
SB40-ASA1-AA1,275,85 74.35 (2m) Exclusive procedure. A claim that property is exempt, other than
6a claim that property is exempt under s. 70.11 (21) (a) or (27), may be made only in
7an action under this section. Such a claim may not be made by means of an action
8under s. 74.33 or an action for a declaratory judgment under s. 806.04.
SB40-ASA1-AA1, s. 2160f 9Section 2160f. 74.35 (5) (d) of the statutes is amended to read:
SB40-ASA1-AA1,275,1210 74.35 (5) (d) No claim may be made under this section based on the contention
11that the tax was unlawful because the property is exempt from taxation under s.
1270.11 (21) (a) or (27).
SB40-ASA1-AA1, s. 2160h 13Section 2160h. 76.025 (1) of the statutes is amended to read:
SB40-ASA1-AA1,276,214 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and
15all real and personal property of the company used or employed in the operation of
16its business, excluding property that is exempt from the property tax under s. 70.11
17(39) and (39m), such motor vehicles as are exempt under s. 70.112 (5) and treatment
18plant and pollution abatement equipment exempt under s. 70.11 (21) (a). The
19taxable property shall include all title and interest of the company referred to in such
20property as owner, lessee or otherwise, and in case any portion of the property is
21jointly used by 2 or more companies, the unit assessment shall include and cover a
22proportionate share of that portion of the property jointly used so that the
23assessments of the property of all companies having any rights, title or interest of

1any kind or nature whatsoever in any such property jointly used shall, in the
2aggregate, include only one total full value of such property.".
SB40-ASA1-AA1,276,3 31570. Page 1047, line 12: after that line insert:
SB40-ASA1-AA1,276,4 4" Section 2160m. 74.485 (6) of the statutes is amended to read:
SB40-ASA1-AA1,276,165 74.485 (6) Distribution. A county that collects a penalty under this section
6shall distribute 50% of the amount of the penalty to the taxation district in which the
7land related to the penalty is located. If the land related to the penalty is located in
82 or more taxation districts, the county shall distribute 50% of the amount of the
9penalty to the taxation districts in proportion to the equalized value of the land
10related to the penalty that is located in each taxation district. A taxation district
11shall distribute 50% of any amount it receives under this subsection to an adjoining
12taxation district, if the taxation district in which the land related to the penalty is
13located annexed the land related to the penalty from the adjoining taxation district
14in either of the 2 years preceding a distribution under this subsection. The county
15shall distribute the amounts provided under this subsection no later than 30 days
16after receiving a payment under sub. (5).
".
SB40-ASA1-AA1,276,17 171571. Page 1047, line 12: after that line insert:
SB40-ASA1-AA1,276,18 18" Section 2160d. 74.25 (1) (a) 6. of the statutes is amended to read:
SB40-ASA1-AA1,276,2219 74.25 (1) (a) 6. Pay to the county treasurer 20% of collections of occupational
20taxes on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84
21(2) (a) and (am), and all 20% of collections of payments for closed lands under s. 77.84
22(2) (b) and (bm).
SB40-ASA1-AA1, s. 2160f 23Section 2160f. 74.25 (1) (a) 8. of the statutes is amended to read:
SB40-ASA1-AA1,277,4
174.25 (1) (a) 8. Retain for the taxation district all woodland tax law collections
2under s. 77.16 and, 80% of collections of the taxes imposed under ss. 77.04 and 77.84
3(2) (a) and (am), and 80% of collections of payments for closed lands under s. 77.84
4(2) (b) and (bm)
.
SB40-ASA1-AA1, s. 2160r 5Section 2160r. 74.30 (1) (f) of the statutes is amended to read:
SB40-ASA1-AA1,277,96 74.30 (1) (f) Pay to the county treasurer 20% of collections of occupational taxes
7on coal docks, 20% of collections of the taxes imposed under ss. 77.04 and 77.84 (2)
8(a) and (am), and all 20% of collections of payments for closed lands under s. 77.84
9(2) (b) and (bm).
SB40-ASA1-AA1, s. 2160t 10Section 2160t. 74.30 (1) (h) of the statutes is amended to read:
SB40-ASA1-AA1,277,1411 74.30 (1) (h) Retain for the taxation district all woodland tax law collections
12under s. 77.16 and, 80% of collections of the taxes imposed under ss. 77.04 and 77.84
13(2) (a) and (am), and 80% of collections of payments for closed lands under s. 77.84
14(2) (b) and (bm)
.".
SB40-ASA1-AA1,277,15 151572. Page 1047, line 13: delete lines 13 to 20.
SB40-ASA1-AA1,277,17 161573. Page 1049, line 22: delete the material beginning with that line and
17ending with page 1051, line 12.
SB40-ASA1-AA1,277,18 181574. Page 1051, line 12: after that line insert:
SB40-ASA1-AA1,277,19 19" Section 2166d. 76.81 of the statutes is amended to read:
SB40-ASA1-AA1,278,6 2076.81 Imposition. There is imposed a tax on the real property of, and the
21tangible personal property of, every telephone company, excluding property that is
22exempt from the property tax under s. 70.11 (39) and (39m), motor vehicles that are
23exempt under s. 70.112 (5), property that is used less than 50% in the operation of
24a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and

1pollution abatement equipment that is exempt under s. 70.11 (21) (a). Except as
2provided in s. 76.815, the rate for the tax imposed on each description of real property
3and on each item of tangible personal property is the net rate for the prior year for
4the tax under ch. 70 in the taxing jurisdictions where the description or item is
5located. The real and tangible personal property of a telephone company shall be
6assessed as provided under s. 70.112 (4) (b).".
SB40-ASA1-AA1,278,8 71575. Page 1051, line 13: delete the material beginning with that line and
8ending with page 1052, line 3.
SB40-ASA1-AA1,278,10 91576. Page 1052, line 4: delete the material beginning with that line and
10ending with page 1053, line 6, and substitute:
SB40-ASA1-AA1,278,11 11" Section 2168d. 77.22 (1) of the statutes is amended to read:
SB40-ASA1-AA1,279,612 77.22 (1) There Except as provided in sub. (1m), there is imposed on the grantor
13of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value
14or fraction thereof on every conveyance not exempted or excluded under this
15subchapter. In regard to land contracts the value is the total principal amount that
16the buyer agrees to pay the seller for the real estate. This fee shall be collected by
17the register at the time the instrument of conveyance is submitted for recording.
18Except as provided in s. 77.255, at the time of submission the grantee or his or her
19duly authorized agent or other person acquiring an ownership interest under the
20instrument, or the clerk of court in the case of a foreclosure under s. 846.16 (1), shall
21execute a return, signed by both grantor and grantee, on the form prescribed under
22sub. (2). The register shall enter the fee paid on the face of the deed or other
23instrument of conveyance before recording, and, except as provided in s. 77.255,
24submission of a completed real estate transfer return and collection by the register

1of the fee shall be prerequisites to acceptance of the conveyance for recording. The
2register shall have no duty to determine either the correct value of the real estate
3transferred or the validity of any exemption or exclusion claimed. If the transfer is
4not subject to a fee as provided in this subchapter, the reason for exemption shall be
5stated on the face of the conveyance to be recorded by reference to the proper
6subsection under s. 77.25.
SB40-ASA1-AA1, s. 2168e 7Section 2168e. 77.22 (1m) of the statutes is created to read:
SB40-ASA1-AA1,279,118 77.22 (1m) (a) For conveyances that are recorded during the period beginning
9on July 1, 2010, and ending June 30, 2011, the rate of the fee imposed under sub. (1)
10is 20 cents for each $100 of value or fraction thereof on every conveyance not
11exempted or excluded under this subchapter.
SB40-ASA1-AA1,279,1412 (b) For conveyances that are recorded after June 30, 2011, the rate of the fee
13imposed under sub. (1) is 10 cents for each $100 of value or fraction thereof on every
14conveyance not exempted or excluded under this subchapter.
SB40-ASA1-AA1, s. 2169d 15Section 2169d. 77.24 of the statutes is renumbered 77.24 (1) and amended to
16read:
SB40-ASA1-AA1,279,2217 77.24 (1) Twenty Except as provided in subs. (2) and (3), 20 percent of all fees
18collected under this subchapter shall be retained by the county and the balance shall
19be transmitted to the state. Remittances shall be made monthly by the county
20treasurers to the department of revenue by the 15th day of the month following the
21close of the month in which the fee was collected. The remittance to the department
22shall be accompanied by the returns executed under s. 77.22.
SB40-ASA1-AA1, s. 2169e 23Section 2169e. 77.24 (2) of the statutes is created to read:
SB40-ASA1-AA1,280,524 77.24 (2) For conveyances that are recorded during the period beginning on
25July 1, 2010, and ending June 30, 2011, 40 percent of all fees collected under this

1subchapter shall be retained by the county and the balance shall be transmitted to
2the state. Remittances shall be made monthly by the county treasurers to the
3department of revenue by the 15th day of the month following the close of the month
4in which the fee was collected. The remittance to the department shall be
5accompanied by the returns executed under s. 77.22.
SB40-ASA1-AA1, s. 2169f 6Section 2169f. 77.24 (3) of the statutes is created to read:
SB40-ASA1-AA1,280,87 77.24 (3) For conveyances that are recorded after June 30, 2011, all fees
8collected under this subchapter shall be retained by the county.".
SB40-ASA1-AA1,280,10 91577. Page 1053, line 7: delete the material beginning with that line and
10ending with page 1054, line 4.
SB40-ASA1-AA1,280,11 111578. Page 1054, line 5: delete lines 5 to 16.
SB40-ASA1-AA1,280,13 121579. Page 1054, line 17: delete the material beginning with that line and
13ending with page 1056, line 10.
SB40-ASA1-AA1,280,15 141580. Page 1056, line 15: delete the material beginning with that line and
15ending with page 1097, line 10.
SB40-ASA1-AA1,280,17 161581. Page 1097, line 11: delete the material beginning with that line and
17ending with page 1098, line 3.
SB40-ASA1-AA1,280,19 181582. Page 1098, line 4: delete the material beginning with that line and
19ending with page 1100, line 13.
SB40-ASA1-AA1,280,21 201583. Page 1100, line 15: delete the material beginning with that line and
21ending with page 1101, line 8, and substitute:
SB40-ASA1-AA1,281,5 22"77.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting
23of tangible personal property for a consideration for consumers who furnish directly
24or indirectly the materials used in the producing, fabricating, processing, printing

1or imprinting. This subdivision does not apply to the printing or imprinting of
2tangible personal property which will be subsequently transported outside the state
3for use outside the state by the consumer for advertising purposes
that results in
4printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or
5(25m)
.".
SB40-ASA1-AA1,281,7 61584. Page 1101, line 9: delete the material beginning with that line and
7ending with page 1133, line 14.
SB40-ASA1-AA1,281,8 81585. Page 1133, line 14: after that line insert:
SB40-ASA1-AA1,281,9 9" Section 2300d. 77.52 (2r) of the statutes is created to read:
SB40-ASA1-AA1,281,1310 77.52 (2r) No part of the charge for services provided by a temporary help
11company, as defined in s. 108.02 (24m), is subject to tax under sub. (2), if the client
12for whom the services are provided controls the means of performing the services and
13is responsible for the satisfactory completion of the services.".
SB40-ASA1-AA1,281,14 141586. Page 1133, line 14: after that line insert:
SB40-ASA1-AA1,281,15 15" Section 2356d. 77.54 (9a) (i) of the statutes is created to read:
SB40-ASA1-AA1,281,1916 77.54 (9a) (i) A cemetery company or corporation described under section 501
17(c) (13) of the Internal Revenue Code, if the tangible personal property or taxable
18services are used exclusively by the cemetery company or corporation for the
19purposes of the company or corporation.".
SB40-ASA1-AA1,281,21 201587. Page 1133, line 21: delete the material beginning with that line and
21ending with page 1134, line 16, and substitute:
SB40-ASA1-AA1,281,22 22" Section 2383d. 77.54 (25) of the statutes is amended to read:
SB40-ASA1-AA1,282,423 77.54 (25) The gross receipts from the sale of and the storage of printed
24material which is designed to advertise and promote the sale of merchandise, or to

1advertise the services of individual business firms, which printed material is
2purchased and stored for the purpose of subsequently transporting it outside the
3state by the purchaser for use thereafter solely outside the state. This subsection
4does not apply to catalogs and the envelopes in which the catalogs are mailed.
".
SB40-ASA1-AA1,282,5 51588. Page 1134, line 18: delete "sales price" and substitute "gross receipts".
SB40-ASA1-AA1,282,7 61589. Page 1134, line 22: delete the material beginning with that line and
7ending with page 1135, line 12, and substitute:
SB40-ASA1-AA1,282,8 8" Section 2386b. 77.54 (26) of the statutes is amended to read:
SB40-ASA1-AA1,282,219 77.54 (26) The gross receipts from the sales of and the storage, use, or other
10consumption of tangible personal property which becomes a component part of an
11industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that
12would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or
13tangible personal property which becomes a component part of a waste treatment
14facility of this state or any agency thereof, or any political subdivision of the state or
15agency thereof as provided in s. 40.02 (28). The exemption includes replacement
16parts therefor, and also applies to chemicals and supplies used or consumed in
17operating a waste treatment facility and to purchases of tangible personal property
18made by construction contractors who transfer such property to their customers in
19fulfillment of a real property construction activity. This exemption does not apply
20to tangible personal property installed in fulfillment of a written construction
21contract entered into, or a formal written bid made, prior to July 31, 1975.".
SB40-ASA1-AA1,282,23 221590. Page 1135, line 13: delete the material beginning with that line and
23ending with page 1144, line 11.
SB40-ASA1-AA1,282,24 241591. Page 1144, line 11: after that line insert:
SB40-ASA1-AA1,283,1
1" Section 2391d. 77.54 (30) (a) 1m. of the statutes is created to read:
SB40-ASA1-AA1,283,32 77.54 (30) (a) 1m. Biomass, as defined in s. 196.378 (1) (ar), that is used for fuel
3sold for residential use.
SB40-ASA1-AA1, s. 2410d 4Section 2410d. 77.54 (47) (b) 2. of the statutes is amended to read:
SB40-ASA1-AA1,283,95 77.54 (47) (b) 2. The shooting facility is a nonprofit organization that charges
6for shooting at the facility, but is not required to pay the tax imposed under s. 77.52
7on its gross receipts from such charges because the charges are for occasional sales,
8as provided under sub. (7m), or because the charges satisfy the exemption under s.
977.52 (2) (a) 2. b
.".
SB40-ASA1-AA1,283,10 101592. Page 1144, line 17: delete lines 17 to 22.
SB40-ASA1-AA1,283,11 111593. Page 1144, line 22: after that line insert:
SB40-ASA1-AA1,283,12 12" Section 2419c. 77.54 (56) of the statutes is created to read:
SB40-ASA1-AA1,283,1913 77.54 (56) (a) The gross receipts from the sale of and the storage, use, or other
14consumption of a product whose power source is wind energy, direct radiant energy
15received from the sun, or gas generated from anaerobic digestion of animal manure
16and other agricultural waste, if the product produces at least 200 watts of alternating
17current or 600 British thermal units per day, except that the exemption under this
18subsection does not apply to an uninterruptible power source that is designed
19primarily for computers.
SB40-ASA1-AA1,283,2220 (b) Except for the sale of electricity or energy that is exempt from taxation
21under sub. (30), the gross receipts from the sale of and the storage, use, or other
22consumption of electricity or energy produced by a product described under par. (a).".
SB40-ASA1-AA1,283,23 231594. Page 1144, line 22: after that line insert:
SB40-ASA1-AA1,283,24 24" Section 2. 77.54 (55) of the statutes is created to read:
SB40-ASA1-AA1,284,2
177.54 (55) The gross receipts from the sale of and the storage, use, or other
2consumption of all of the following:
SB40-ASA1-AA1,284,33 (a) United States coins.
SB40-ASA1-AA1,284,44 (b) United States currency.
SB40-ASA1-AA1,284,65 (c) Any of the following that are made from gold, silver, platinum, or palladium,
6or any combination of such metals:
SB40-ASA1-AA1,284,88 2. Ingots, not including the mold in which the metal is cast.
SB40-ASA1-AA1,284,1010 (d) Commemorative medallions.".
SB40-ASA1-AA1,284,12 111595. Page 1144, line 23: delete the material beginning with that line and
12ending with page 1148, line 12.
SB40-ASA1-AA1,284,13 131596. Page 1148, line 13: delete lines 13 to 15.
SB40-ASA1-AA1,284,15 141597. Page 1148, line 16: delete the material beginning with that line and
15ending with page 1153, line 13.
SB40-ASA1-AA1,284,17 161598. Page 1154, line 3: delete the material beginning with that line and
17ending with page 1160, line 2.
SB40-ASA1-AA1,284,18 181599. Page 1160, line 3: delete lines 3 to 6.
SB40-ASA1-AA1,284,20 191600. Page 1160, line 7: delete the material beginning with that line and
20ending with page 1172, line 8.
SB40-ASA1-AA1,284,21 211601. Page 1172, line 8: after that line insert:
SB40-ASA1-AA1,284,22 22" Section 2460d. 77.68 of the statutes is created to read:
SB40-ASA1-AA1,285,5
177.68 Deposit into the transportation fund. (1) No later than July 1, 2009,
2the department shall estimate the total amount of the taxes imposed under ss. 77.52
3and 77.53 on the sale or use of motor vehicles, motor vehicle parts, and motor vehicle
4services that are taxable under s. 77.52 (2) (a) 10. that the department collected in
5fiscal year 2008-09.
SB40-ASA1-AA1,285,10 6(2) Beginning on July 1, 2009, and on July 1 of each year thereafter, the
7department shall estimate the total amount of the taxes imposed under ss. 77.52 and
877.53 on the sale or use of motor vehicles, motor vehicle parts, and motor vehicle
9services that are taxable under s. 77.52 (2) (a) 10. that the department will collect in
10that fiscal year.
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