SB40-CSA1,1025,420
73.01
(4) (e) 2. Except for hearings on ss. 341.405 and 341.45, the department
21of revenue may choose not to appeal and to nonacquiesce in the decision or order by
22sending a notice of nonacquiescence to the clerk of the commission, to the
revisor of
23statutes legislative reference bureau for publication in the Wisconsin administrative
24register and to the taxpayer or the taxpayer's representative before the time expires
25for seeking a review of the decision or order under s. 73.015. The effect of this action
1is that, although the decision or order is binding on the parties for the instant case,
2the commission's conclusions of law, the rationale and construction of statutes in the
3instant case are not binding upon or required to be followed by the department of
4revenue in other cases.
SB40-CSA1,1026,176
73.03
(2a) To prepare
, have published and distribute to each property tax
7assessor and to others who so request and publish, in electronic form and on the
8Internet, assessment manuals. The manual shall discuss and illustrate accepted
9assessment methods, techniques and practices with a view to more nearly uniform
10and more consistent assessments of property at the local level. The manual shall be
11amended by the department from time to time to reflect advances in the science of
12assessment, court decisions concerning assessment practices, costs, and statistical
13and other information considered valuable to local assessors by the department. The
14manual shall incorporate standards for the assessment of all types of renewable
15energy resource systems used in this state as soon as such systems are used in
16sufficient numbers and sufficient data exists to allow the formulation of valid
17guidelines. The manual shall incorporate standards, which the department of
18revenue and the state historical society of Wisconsin shall develop, for the
19assessment of nonhistoric property in historic districts and for the assessment of
20historic property, including but not limited to property that is being preserved or
21restored; property that is subject to a protective easement, covenant or other
22restriction for historic preservation purposes; property that is listed in the national
23register of historic places in Wisconsin or in this state's register of historic places and
24property that is designated as a historic landmark and is subject to restrictions
25imposed by a municipality or by a landmarks commission. The manual shall
1incorporate general guidelines about ways to determine whether property is taxable
2in part under s. 70.1105 and examples of the ways that s. 70.1105 applies in specific
3situations. The manual shall state that assessors are required to comply with s. 70.32
4(1g) and shall suggest procedures for doing so. The manual or a supplement to it shall
5specify per acre value guidelines for each municipality for various categories of
6agricultural land based on the income that could be generated from its estimated
7rental for agricultural use, as defined by rule, and capitalization rates established
8by rule. The manual shall include guidelines for classifying land as agricultural
9land, as defined in s. 70.32 (2) (c) 1g., and guidelines for distinguishing between land
10and improvements to land. The cost of the development, preparation,
and Internet 11publication
and distribution of the manual and of revisions and amendments to it
12shall be
borne by the assessors and requesters at an individual volume cost or a
13subscription cost as determined by the department. All receipts shall be credited to 14paid from the appropriation under s. 20.566 (2)
(hi). The department may provide
15free assessment manuals to other state agencies or exchange them at no cost with
16agencies of other states or of the federal government for similar information or
17publications (b).
SB40-CSA1,1027,219
73.03
(50) (c) In the case of an applicant who is an individual and who has a
20social security number, sets forth the social security number of the applicant or, in
21the case of an applicant who is an individual and who does not have a social security
22number, submits a statement made or subscribed under oath or affirmation that the
23applicant does not have a social security number. The form of the statement shall
24be prescribed by the department of
workforce development children and families. A
1certificate issued in reliance upon a false statement submitted under this paragraph
2is invalid.
SB40-CSA1,1027,114
73.03
(50m) To enter into a memorandum of understanding with the
5department of
workforce development children and families under s. 49.857. The
6department of revenue shall suspend, refuse to issue or refuse to renew any
7certificate issued under sub. (50) as provided in the memorandum of understanding
8entered into under s. 49.857. Notwithstanding ss. 71.78 and 77.61 (5), the
9department of revenue shall disclose to the department of
workforce development 10children and families the social security number of any applicant for a certificate
11issued under sub. (50) as provided in the memorandum of understanding.
SB40-CSA1,1027,2013
73.03
(52n) To enter into agreements with federally recognized tribes located
14in this state that provide for offsetting state tax refunds against tribal obligations
15and to charge a fee up to $25 per transaction to the debtor for the administrative costs
16of such setoffs. The administrative costs collected under this subsection shall be
17credited to the appropriation under s. 20.566 (1) (h). Setoffs under ss. 71.93, 71.935,
18and 73.03 (52) shall occur before setoffs under this subsection. Any legal proceeding
19to contest a setoff under this subsection shall be brought against the tribe under the
20process established by the tribe.
SB40-CSA1,1028,1522
73.03
(62) To prepare and maintain a list of all persons who owe delinquent
23taxes, including interest, penalties, fees, and costs, to the department, in excess of
24$25,000 $5,000, which are unpaid for more than 90 days after all appeal rights have
25expired
, and; to post the names of persons from this list on the Internet at a site that
1is created and maintained by the department for this purpose
; and to distribute the
2posted information to Internet search engines so the information is searchable. The
3Internet site shall list the name, address, type of tax due, and amount of tax due,
4including interest, penalties, fees, and costs for each person who has one of the
5delinquent taxpayer accounts, and the Internet site shall
also contain a special page
6for the persons who have the 100 largest delinquent taxpayer accounts. Except as
7otherwise provided in this subsection, the department shall update the Internet site
8on a quarterly basis
, and shall send the updates to the Internet search engines. The
9department may not post on the Internet
or distribute to Internet search engines the
10name of any person who has reached an agreement or compromise with the
11department, or the department of justice, under s. 71.92 and is in compliance with
12that agreement, regarding the payment of delinquent taxes, or the name of any
13person who is protected by a stay that is in effect under the Federal Bankruptcy Code;
14the Internet posting
and Internet search engines shall be updated each business day,
15as defined in s. 562.01 (3m), to comply with these prohibitions.
SB40-CSA1,1028,2417
73.03
(63) Notwithstanding the amount limitations specified under ss. 71.07
18(5b) (c) 1. and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in
19consultation with the department of commerce, to carry forward to subsequent
20taxable years unclaimed credit amounts of the early stage seed investment credits
21under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b) and the angel investment credit under
22s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall
23submit to the department of revenue its recommendations for the carry forward of
24credit amounts as provided under this subsection.
SB40-CSA1,1029,4
173.0301
(1) (d) 2. A license issued by the department of
health and family
2services children and families under s. 48.66 (1) (a) to a child welfare agency, group
3home, shelter care facility
, or day care center, as required by s. 48.60, 48.625, 48.65
, 4or 938.22 (7).
SB40-CSA1,1029,147
73.0301
(1) (e) "Licensing department" means the department of
8administration; the board of commissioners of public lands; the department of
9commerce;
the department of children and families; the government accountability
10board; the department of financial institutions; the department of health and family
11services; the department of natural resources; the department of public instruction;
12the department of regulation and licensing; the department of workforce
13development; the office of the commissioner of insurance; or the department of
14transportation.
SB40-CSA1, s. 2157
15Section
2157. 73.0301 (2) (c) 1. am. of the statutes is amended to read:
SB40-CSA1,1029,2116
73.0301
(2) (c) 1. am. If the applicant is an individual and does not have a social
17security number, a statement made or subscribed under oath or affirmation that the
18applicant does not have a social security number. The form of the statement shall
19be prescribed by the department of
workforce development children and families. A
20license issued in reliance upon a false statement submitted under this subd. 1. am.
21is invalid.
SB40-CSA1,1030,323
73.0301
(2) (c) 2. A licensing department may not disclose any information
24received under subd. 1. a. or b. to any person except to the department of revenue for
25the purpose of requesting certifications under par. (b) 2. in accordance with the
1memorandum of understanding under sub. (4) and administering state taxes or to
2the department of
workforce development children and families for the purpose of
3administering s. 49.22.
SB40-CSA1,1030,75
74.09
(3) (b) 6m. The amount of the credit under s. 79.10 (5m) allocable to the
6property for the previous year and the current year, and the percentage change
7between those years.
SB40-CSA1,1030,119
74.09
(3) (b) 7. The amount obtained by subtracting the
amount amounts under
10subd. subds. 6.
and 6m. from the amount under subd. 5., for the previous year and
11the current year, and the percentage change in that amount between those years.
SB40-CSA1,1030,1413
76.29
(1) (f) "Tax period" means each calendar year or portion of a calender year
14from January 1, 2004, to December 31, 2009.
SB40-CSA1,1031,216
76.29
(2) Imposition. There is imposed on every light, heat, and power company
17and electric cooperative that owns an electric utility plant, an annual license fee to
18be assessed by the department on or before May 1, 2005, and every May 1 thereafter,
19ending with the assessment on May 1, 2010, measured by the gross revenues of the
20preceding tax period in an amount equal to the apportionment factor multiplied by
21gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid
22when due and when delinquent shall be subject to interest at the rate of 1.5% per
23month until paid.
Gross revenues earned by a light, heat, and power company after
24December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross
1revenues earned by an electric cooperative after December 31, 2009, are subject to
2the license fee imposed under s. 76.48 (1r).
SB40-CSA1,1031,54
76.635
(1) (a) "Certified capital company" has the meaning given in s.
560.30
5(2) 560.29 (1) (a).
SB40-CSA1,1031,87
76.635
(1) (b) "Certified capital investment" has the meaning given in s.
560.30
8(4) 560.29 (1) (b).
SB40-CSA1,1031,1110
76.635
(1) (c) "Investment date" has the meaning given in s.
560.30 (6) 560.29
11(1) (d).
SB40-CSA1,1031,1413
76.635
(1) (d) "Investment pool" has the meaning given in s.
560.30 (7) 560.29
14(1) (e).
SB40-CSA1,1031,1716
76.635
(1) (e) "Qualified investment" has the meaning given in s.
560.30 (11) 17560.29 (1) (g).
SB40-CSA1,1031,2519
76.635
(4) (a) If a certified capital company is decertified, or an investment pool
20is disqualified, under s. 560.37
, 2005 stats., before the certified capital company
21fulfills the investment requirement under s. 560.34 (1m) (a) 1.
, 2005 stats., with
22respect to the investment pool, any insurer that has received a credit under this
23section with respect to that investment pool shall repay that credit to the
24commissioner of insurance, for deposit in the general fund, and may not claim more
25credit in respect to that investment pool.
SB40-CSA1,1032,112
76.635
(4) (b) If a certified capital company fulfills the investment requirement
3under s. 560.34 (1m) (a) 1.
, 2005 stats., with respect to an investment pool but the
4certified capital company is decertified, or an investment pool is disqualified, under
5s. 560.37
, 2005 stats., before the certified capital company fulfills the investment
6requirement under s. 560.34 (1m) (a) 2.
, 2005 stats., for that investment pool, any
7insurer that has received a credit under this section with respect to that investment
8pool shall repay all credits that were claimed for taxable years after the taxable year
9that includes the 3rd anniversary of the investment date of the investment pool and
10may claim no more credits for taxable years after the taxable year that includes the
113rd anniversary of the investment date of the investment pool.
SB40-CSA1,1032,2513
76.636
(1) (e) "Member of a targeted group" means a person who resides in an
14area designated by the federal government as an economic revitalization area, a
15person who is employed in an unsubsidized job but meets the eligibility requirements
16under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who
17is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work, real pay
18project position under s. 49.147 (3m), a person who is eligible for child care assistance
19under s. 49.155, a person who is a vocational rehabilitation referral, an economically
20disadvantaged youth, an economically disadvantaged veteran, a supplemental
21security income recipient, a general assistance recipient, an economically
22disadvantaged ex-convict, a qualified summer youth employee, as defined in
26 USC
2351 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or a food stamp
24recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.
25by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.
SB40-CSA1,1033,62
76.636
(2) (b) The amount determined by multiplying the amount determined
3under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone
4and filled by a member of a targeted group and by then subtracting the subsidies paid
5under s. 49.147 (3) (a)
or the subsidies and reimbursements paid under s. 49.147 (3m)
6(c) for those jobs.
SB40-CSA1,1033,128
76.636
(2) (c) The amount determined by multiplying the amount determined
9under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone
10and not filled by a member of a targeted group and by then subtracting the subsidies
11paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid under s. 49.147
12(3m) (c) for those jobs.
SB40-CSA1,1033,2014
76.636
(2) (d) The amount determined by multiplying the amount determined
15under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the
16rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
1771.47 (1dj), in an enterprise development zone under s. 560.797 and for which
18significant capital investment was made and by then subtracting the subsidies paid
19under s. 49.147 (3) (a)
or the subsidies and reimbursements paid under s. 49.147 (3m)
20(c) for those jobs.
SB40-CSA1,1034,222
76.636
(2) (e) The amount determined by multiplying the amount determined
23under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the
24rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
2571.47 (1dj), in a development zone and not filled by a member of a targeted group and
1by then subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
2reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB40-CSA1,1034,64
77.51
(1j) "Catalog" means a printed and bound, stitched, sewed, or stapled
5book containing a list and description of property or services for sale, regardless of
6whether a price is specified.
SB40-CSA1,1034,128
77.51
(4) (c) 1. All receipts, cash, credits
, and property except as provided in par.
9(b) 3.
, including credits for which a person's books and records show that the
10transaction created, with regard to the transferee, an obligation to pay a certain
11amount of money or an increase in accounts payable or, with regard to the transferor,
12a right to receive a certain amount of money or an increase in accounts receivable.
SB40-CSA1,1034,2114
77.51
(12) (a) Any transfer of title, possession, ownership, enjoyment, or use
15by: cash or credit transaction, exchange, barter, lease or rental, conditional or
16otherwise, in any manner or by any means whatever of tangible personal property
17for a consideration
, including any transaction for which a person's books and records
18show the transaction created, with regard to the transferee, an obligation to pay a
19certain amount of money or an increase in accounts payable or, with regard to the
20transferor, a right to receive a certain amount of money or an increase in accounts
21receivable;
SB40-CSA1,1034,2423
77.51
(13) (p) All persons described in this subsection regardless of all of the
24following:
SB40-CSA1,1034,2525
1. Whether the transaction is mercantile in nature.
SB40-CSA1,1035,1
12. Whether the seller sells smaller quantities from inventory.
SB40-CSA1,1035,22
3. Whether the seller makes or intends to make a profit on the sale.
SB40-CSA1,1035,43
4. Whether the seller or the buyer receives a benefit the seller or buyer
4bargained for.
SB40-CSA1,1035,55
5. The percentage of the seller's total sales that the sale represents.
SB40-CSA1,1035,76
6. Any activities other than those described in pars. (a) to (o) in which the seller
7is engaged.
SB40-CSA1,1035,129
77.51
(14) (m) A transaction for which a person's books and records show the
10transaction created, with regard to the transferee, an obligation to pay a certain
11amount of money or an increase in accounts payable or, with regard to the transferor,
12a right to receive a certain amount of money or an increase in accounts receivable.
SB40-CSA1,1035,1514
77.51
(14) (n) All activities described in this subsection regardless of all of the
15following:
SB40-CSA1,1035,1616
1. Whether the transaction is mercantile in nature.
SB40-CSA1,1035,1717
2. Whether the seller sells smaller quantities from inventory.
SB40-CSA1,1035,1818
3. Whether the seller makes or intends to make a profit on the sale.
SB40-CSA1,1035,2019
4. Whether the seller or the buyer receives a benefit the seller or buyer
20bargained for.
SB40-CSA1,1035,2121
5. The percentage of the seller's total sales that the sale represents.
SB40-CSA1,1035,2322
6. Any activities other than those described in sub. (13) (a) to (o) in which the
23seller is engaged.
SB40-CSA1, s. 2269d
24Section 2269d. 77.51 (17) of the statutes is renumbered 77.51 (17) (intro.) and
25amended to read:
SB40-CSA1,1036,5
177.51
(17) (intro.) "Seller" includes every person selling, leasing
, or renting
2tangible personal property or selling, performing
, or furnishing services of a kind the
3gross receipts from the sale, lease, rental, performance
, or furnishing of which are
4required to be included in the measure of the sales tax
.
, regardless of all of the
5following:
SB40-CSA1,1036,77
77.51
(17) (a) Whether the transaction is mercantile in nature.
SB40-CSA1,1036,88
(b) Whether the seller sells smaller quantities from inventory.
SB40-CSA1,1036,99
(c) Whether the seller makes or intends to make a profit on the sale.
SB40-CSA1,1036,1110
(d) Whether the seller or the buyer receives a benefit the seller or buyer
11bargained for.
SB40-CSA1,1036,1212
(e) The percentage of the seller's total sales that the sale represents.
SB40-CSA1,1036,1413
(f) Any activities other than those described in sub. (13) (a) to (o) in which the
14seller is engaged.
SB40-CSA1,1036,1816
77.52
(1b) All sales, leases, or rentals of tangible personal property at retail
17in this state are subject to the tax imposed under sub. (1) unless an exemption in this
18subchapter applies.