Amendment CSA1-SB40

SB40-CSA1,1036,9 (c) Whether the seller makes or intends to make a profit on the sale.

SB40-CSA1,1036,11 (d) Whether the seller or the buyer receives a benefit the seller or buyer bargained for.

SB40-CSA1,1036,12 (e) The percentage of the seller's total sales that the sale represents.

SB40-CSA1,1036,14 (f) Any activities other than those described in sub. (13) (a) to (o) in which the seller is engaged.

SB40-CSA1, s. 2289d Section 2289d. 77.52 (1b) of the statutes is created to read:

SB40-CSA1,1036,18 77.52 (1b) All sales, leases, or rentals of tangible personal property at retail in this state are subject to the tax imposed under sub. (1) unless an exemption in this subchapter applies.

SB40-CSA1, s. 2297m Section 2297m. 77.52 (2) (a) 11. of the statutes is amended to read:

SB40-CSA1,1037,2 77.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting. This subdivision does not apply to the printing or imprinting of tangible personal property which will be subsequently transported outside the state for use outside the state by the consumer for advertising purposes that results in printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or (25m).

SB40-CSA1, s. 2300d Section 2300d. 77.52 (2n) of the statutes is created to read:

SB40-CSA1,1037,6 77.52 (2n) The selling, performing, or furnishing of the services described under sub. (2) (a) at retail in this state is subject to the tax imposed under sub. (2) unless an exemption in this subchapter applies.

SB40-CSA1, s. 2326d Section 2326d. 77.53 (1b) of the statutes is created to read:

SB40-CSA1,1037,11 77.53 (1b) The storage, use, or other consumption in this state of tangible personal property, and the use or other consumption in this state of a taxable service, purchased from any retailer is subject to the tax imposed in this section unless an exemption in this subchapter applies.

SB40-CSA1, s. 2357d Section 2357d. 77.54 (9a) (i) of the statutes is created to read:

SB40-CSA1,1037,16 77.54 (9a) (i) A cemetery company or corporation described under section 501 (c) (13) of the Internal Revenue Code, if the tangible personal property or taxable services are used exclusively by the cemetery company or corporation for the purposes of the company or corporation.

SB40-CSA1, s. 2381 Section 2381. 77.54 (23m) of the statutes is amended to read:

SB40-CSA1,1037,22 77.54 (23m) The gross receipts from the sale, lease or rental of or the storage, use or other consumption of motion picture film or tape, and motion pictures or radio or television programs for listening, viewing, or broadcast, and advertising materials related thereto, sold, leased or rented to a motion picture theater or radio or television station.

SB40-CSA1, s. 2383d Section 2383d. 77.54 (25) of the statutes is amended to read:

SB40-CSA1,1038,4 77.54 (25) The gross receipts from the sale of and the storage of printed material which is designed to advertise and promote the sale of merchandise, or to advertise the services of individual business firms, which printed material is purchased and stored for the purpose of subsequently transporting it outside the state by the purchaser for use thereafter solely outside the state. This subsection does not apply to catalogs and the envelopes in which the catalogs are mailed.

SB40-CSA1, s. 2385 Section 2385. 77.54 (25m) of the statutes is created to read:

SB40-CSA1,1038,9 77.54 (25m) The gross receipts from the sale of and the storage, use, or other consumption of catalogs, and the envelopes in which the catalogs are mailed, that are designed to advertise and promote the sale of merchandise or to advertise the services of individual business firms.

SB40-CSA1, s. 2391d Section 2391d. 77.54 (30) (a) 1m. of the statutes is created to read:

SB40-CSA1,1038,12 77.54 (30) (a) 1m. Biomass, as defined in s. 196.378 (1) (ar), that is used for fuel sold for residential use.

SB40-CSA1, s. 2410d Section 2410d. 77.54 (47) (b) 2. of the statutes is amended to read:

SB40-CSA1,1038,18 77.54 (47) (b) 2. The shooting facility is a nonprofit organization that charges for shooting at the facility, but is not required to pay the tax imposed under s. 77.52 on its gross receipts from such charges because the charges are for occasional sales, as provided under sub. (7m), or because the charges satisfy the exemption under s. 77.52 (2) (a) 2. b.

SB40-CSA1, s. 2418m Section 2418m. 77.54 (54) of the statutes is created to read:

SB40-CSA1,1038,23 77.54 (54) The gross receipts from the sale of and the storage, use, or other consumption of tangible personal property and taxable services that are sold by a home exchange service that receives moneys from the appropriation account under s. 20.485 (1) (g) and is operated by the department of veterans affairs.

SB40-CSA1, s. 2419c Section 2419c. 77.54 (56) of the statutes is created to read:

SB40-CSA1,1039,7 77.54 (56) (a) The gross receipts from the sale of and the storage, use, or other consumption of a product whose power source is wind energy, direct radiant energy received from the sun, or gas generated from anaerobic digestion of animal manure and other agricultural waste, if the product produces at least 200 watts of alternating current or 600 British thermal units per day, except that the exemption under this subsection does not apply to an uninterruptible power source that is designed primarily for computers.

SB40-CSA1,1039,10 (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), the gross receipts from the sale of and the storage, use, or other consumption of electricity or energy produced by a product described under par. (a).

SB40-CSA1, s. 2435 Section 2435. 77.59 (7) of the statutes is amended to read:

SB40-CSA1,1039,24 77.59 (7) If the department believes that the collection of any tax imposed by this subchapter will be jeopardized by delay, it shall notify the person determined to owe the tax of its intention to proceed under s. 71.91 (5) for collection of the amount determined to be owing, including penalties and interest. Such notice shall be by certified or registered mail or by personal service and the warrant of the department shall not issue if the person, within 10 days after such notice furnishes a bond in such amount not exceeding double the amount determined to be owing and with such sureties as the department approves, conditioned upon the payment of so much of the taxes, interest, and penalties as shall finally be determined to be due. Nothing in this subsection shall affect the review of determinations of tax as provided in this subchapter and any amounts collected under this subsection shall be deposited with the secretary of administration department and disbursed after final determination of the taxes as are amounts deposited under ss. 71.89 (1) and 71.90 (2).

SB40-CSA1, s. 2449 Section 2449. 77.61 (5) (b) 11. of the statutes is amended to read:

SB40-CSA1,1040,3 77.61 (5) (b) 11. The department of workforce development children and families or a county child support agency under s. 59.53 (5) in response to a request under s. 49.22 (2m).

SB40-CSA1, s. 2454d Section 2454d. 77.63 (2) of the statutes is repealed.

SB40-CSA1, s. 2480c Section 2480c. 77.81 (5) of the statutes is created to read:

SB40-CSA1,1040,9 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-CSA1, s. 2480d Section 2480d. 77.81 (6) of the statutes is created to read:

SB40-CSA1,1040,12 77.81 (6) "Recreational activities" include hunting, fishing, hiking, sight-seeing, cross-country skiing, horseback riding, and staying in cabins.

SB40-CSA1, s. 2480j Section 2480j. 77.83 (2) (am) of the statutes is created to read:

SB40-CSA1,1040,18 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-CSA1,1040,21 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-CSA1,1040,25 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-CSA1,1041,4 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-CSA1,1041,7 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-CSA1, s. 2480p Section 2480p. 77.83 (4) of the statutes is renumbered 77.83 (4) (a).

SB40-CSA1, s. 2480r Section 2480r. 77.83 (4) (b) of the statutes is created to read:

SB40-CSA1,1041,12 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-CSA1, s. 2481 Section 2481. 77.89 (2) (b) of the statutes is amended to read:

SB40-CSA1,1041,19 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-CSA1, s. 2482 Section 2482. 77.895 of the statutes is created to read:

SB40-CSA1,1041,22 77.895 Grants for land acquisitions for outdoor activities. (1) Definitions. In this section:

SB40-CSA1,1041,23 (a) "Board" means the managed forest land board.

SB40-CSA1,1041,25 (b) "Land" means land in fee simple, conservation easements, and other easements in land.

SB40-CSA1,1042,1 (c) "Local governmental unit" means a city, village, town, or county.

SB40-CSA1,1042,3 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).

SB40-CSA1,1042,8 (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-CSA1,1042,11 (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-CSA1,1042,13 (a) A requirement that the board give higher priority to counties over other grant applicants in awarding grants under this section.

SB40-CSA1,1042,16 (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-CSA1,1042,19 (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-CSA1,1042,22 (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-CSA1,1042,24 (e) Requirements concerning the use of sound forestry practices on land acquired under this section.

SB40-CSA1,1043,3 (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-CSA1,1043,6 (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-CSA1,1043,9 (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-CSA1, s. 2483 Section 2483. 77.92 (4) of the statutes is amended to read:

SB40-CSA1,1044,2 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), (3h), (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-CSA1, s. 2483q Section 2483q. 77.97 of the statutes is amended to read:

SB40-CSA1,1044,6 77.97 Use of revenue. The department of revenue shall deposit the surcharge, interest and penalties collected under this subchapter in the recycling and renewable energy fund under s. 25.49.

SB40-CSA1, s. 2486ac Section 2486ac. 77.982 (2) of the statutes is amended to read:

SB40-CSA1,1044,13 77.982 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d), (14) (a) to (f), (j) and (k) and (14g), 77.52 (1b), (3), (6), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under this subchapter.

SB40-CSA1, s. 2488ac Section 2488ac. 77.991 (2) of the statutes is amended to read:

SB40-CSA1,1044,21 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) 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 77.73, as they apply to the taxes under subch. V, apply 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-CSA1, s. 2492ac Section 2492ac. 77.9951 (2) of the statutes is amended to read:

SB40-CSA1,1045,2 77.9951 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), 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-CSA1, s. 2494 Section 2494. 77.9961 (1m) of the statutes is amended to read:

SB40-CSA1,1045,9 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-CSA1, s. 2495ac Section 2495ac. 77.9972 (2) of the statutes is amended to read:

SB40-CSA1,1045,17 77.9972 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a) to (f), (j), and (k), 77.52 (1b) (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), 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 77.73, as they apply to the taxes under subch. V, apply 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-CSA1, s. 2505d Section 2505d. 79.04 (1) (intro.) of the statutes is amended to read:

SB40-CSA1,1046,4 79.04 (1) (intro.) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute to a municipality having within its boundaries a production plant, general structure, or substation, used by a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit located outside of the municipality, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 the amount determined as follows:

SB40-CSA1, s. 2505dm Section 2505dm. 79.04 (1) (a) of the statutes is amended to read:

SB40-CSA1,1047,5 79.04 (1) (a) An amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within a municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village, of the first $125,000,000 of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a municipality under this subsection and sub. (6) in any year shall not exceed $300 times the population of the municipality, increased annually by $125 per person beginning in 2009.

SB40-CSA1, s. 2505e Section 2505e. 79.04 (1) (b) 1. of the statutes is amended to read:

SB40-CSA1,1047,12 79.04 (1) (b) 1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2008, the amount determined under par. (a) to value property used by a light, heat or power company in a municipality may not be less than the amount determined to value the property for the distribution to the municipality under this subsection in 1990, subject to subds. 2., 3. and 4.

SB40-CSA1, s. 2505f Section 2505f. 79.04 (2) (a) of the statutes is amended to read:

SB40-CSA1,1048,23 79.04 (2) (a) Annually, except for production plants that begin operation after December 31, 2003, or begin operation as a repowered production plant after December 31, 2003, and except as provided in sub. (4m), the department of administration, upon certification by the department of revenue, shall distribute from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., to any county having within its boundaries a production plant, general structure, or substation, used by a light, heat or power company assessed under s. 76.28 (2) or 76.29 (2), except property described in s. 66.0813 unless the production plant or substation is owned or operated by a local governmental unit that is located outside of the municipality in which the production plant or substation is located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by a municipal electric company under s. 66.0825 an amount determined by multiplying by 6 mills in the case of property in a town and by 3 mills in the case of property in a city or village the first $125,000,000 of the amount shown in the account, plus leased property, of each public utility except qualified wholesale electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding year for "production plant, exclusive of land," "general structures," and "substations," in the case of light, heat and power companies, electric cooperatives or municipal electric companies, for all property within the municipality in accordance with the system of accounts established by the public service commission or rural electrification administration, less depreciation thereon as determined by the department of revenue and less the value of treatment plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as determined by the department of revenue plus an amount from the shared revenue account or, for the distribution in 2003, from the appropriation under s. 20.835 (1) (t), 2003 stats., determined by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of property in a city or village, of the total original cost of production plant, general structures, and substations less depreciation, land and approved waste treatment facilities of each qualified wholesale electric company, as defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property within the municipality. The total of amounts, as depreciated, from the accounts of all public utilities for the same production plant is also limited to not more than $125,000,000. The amount distributable to a county under this subsection and sub. (6) in any year shall not exceed $100 times the population of the county, increased annually by $25 per person beginning in 2009.

SB40-CSA1, s. 2505g Section 2505g. 79.04 (2) (am) 1. of the statutes is amended to read:

SB40-CSA1,1049,5 79.04 (2) (am) 1. Beginning with the distribution under this subsection in 1991, and ending with the distribution under this subsection in 2008, the amount determined under par. (a) to value property used by a light, heat or power company in a county may not be less than the amount determined to value the property for the distribution to the county under this subsection in 1990, subject to subds. 2. and 3.