Amendment CSA1-SB40

SB40-CSA1, s. 2161g Section 2161g. 76.29 (1) (f) of the statutes is amended to read:

SB40-CSA1,1030,14 76.29 (1) (f) "Tax period" means each calendar year or portion of a calender year from January 1, 2004, to December 31, 2009.

SB40-CSA1, s. 2161h Section 2161h. 76.29 (2) of the statutes is amended to read:

SB40-CSA1,1031,2 76.29 (2) Imposition. There is imposed on every light, heat, and power company and electric cooperative that owns an electric utility plant, an annual license fee to be assessed by the department on or before May 1, 2005, and every May 1 thereafter, ending with the assessment on May 1, 2010, measured by the gross revenues of the preceding tax period in an amount equal to the apportionment factor multiplied by gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid when due and when delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross revenues earned by a light, heat, and power company after December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an electric cooperative after December 31, 2009, are subject to the license fee imposed under s. 76.48 (1r).

SB40-CSA1, s. 2161n Section 2161n. 76.635 (1) (a) of the statutes is amended to read:

SB40-CSA1,1031,5 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30 (2) 560.29 (1) (a).

SB40-CSA1, s. 2161o Section 2161o. 76.635 (1) (b) of the statutes is amended to read:

SB40-CSA1,1031,8 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30 (4) 560.29 (1) (b).

SB40-CSA1, s. 2161p Section 2161p. 76.635 (1) (c) of the statutes is amended to read:

SB40-CSA1,1031,11 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29 (1) (d).

SB40-CSA1, s. 2161q Section 2161q. 76.635 (1) (d) of the statutes is amended to read:

SB40-CSA1,1031,14 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29 (1) (e).

SB40-CSA1, s. 2161r Section 2161r. 76.635 (1) (e) of the statutes is amended to read:

SB40-CSA1,1031,17 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11) 560.29 (1) (g).

SB40-CSA1, s. 2161s Section 2161s. 76.635 (4) (a) of the statutes is amended to read:

SB40-CSA1,1031,25 76.635 (4) (a) If a certified capital company is decertified, or an investment pool is disqualified, under s. 560.37, 2005 stats., before the certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with respect to the investment pool, any insurer that has received a credit under this section with respect to that investment pool shall repay that credit to the commissioner of insurance, for deposit in the general fund, and may not claim more credit in respect to that investment pool.

SB40-CSA1, s. 2161t Section 2161t. 76.635 (4) (b) of the statutes is amended to read:

SB40-CSA1,1032,11 76.635 (4) (b) If a certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with respect to an investment pool but the certified capital company is decertified, or an investment pool is disqualified, under s. 560.37, 2005 stats., before the certified capital company fulfills the investment requirement under s. 560.34 (1m) (a) 2., 2005 stats., for that investment pool, any insurer that has received a credit under this section with respect to that investment pool shall repay all credits that were claimed for taxable years after the taxable year that includes the 3rd anniversary of the investment date of the investment pool and may claim no more credits for taxable years after the taxable year that includes the 3rd anniversary of the investment date of the investment pool.

SB40-CSA1, s. 2162 Section 2162. 76.636 (1) (e) of the statutes is amended to read:

SB40-CSA1,1032,25 76.636 (1) (e) "Member of a targeted group" means a person who resides in an area designated by the federal government as an economic revitalization area, a person who is employed in an unsubsidized job but meets the eligibility requirements under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work, real pay project position under s. 49.147 (3m), a person who is eligible for child care assistance under s. 49.155, a person who is a vocational rehabilitation referral, an economically disadvantaged youth, an economically disadvantaged veteran, a supplemental security income recipient, a general assistance recipient, an economically disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC 51 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3. by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

SB40-CSA1, s. 2163 Section 2163. 76.636 (2) (b) of the statutes is amended to read:

SB40-CSA1,1033,6 76.636 (2) (b) The amount determined by multiplying the amount determined under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone and filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-CSA1, s. 2164 Section 2164. 76.636 (2) (c) of the statutes is amended to read:

SB40-CSA1,1033,12 76.636 (2) (c) The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-CSA1, s. 2165 Section 2165. 76.636 (2) (d) of the statutes is amended to read:

SB40-CSA1,1033,20 76.636 (2) (d) The amount determined by multiplying the amount determined under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an enterprise development zone under s. 560.797 and for which significant capital investment was made and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-CSA1, s. 2166 Section 2166. 76.636 (2) (e) of the statutes is amended to read:

SB40-CSA1,1034,2 76.636 (2) (e) The amount determined by multiplying the amount determined under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the rules under s. 560.785, excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a development zone and not filled by a member of a targeted group and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-CSA1, s. 2178 Section 2178. 77.51 (1j) of the statutes is created to read:

SB40-CSA1,1034,6 77.51 (1j) "Catalog" means a printed and bound, stitched, sewed, or stapled book containing a list and description of property or services for sale, regardless of whether a price is specified.

SB40-CSA1, s. 2200m Section 2200m. 77.51 (4) (c) 1. of the statutes is amended to read:

SB40-CSA1,1034,12 77.51 (4) (c) 1. All receipts, cash, credits, and property except as provided in par. (b) 3., including credits for which a person's books and records show that the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable.

SB40-CSA1, s. 2224ac Section 2224ac. 77.51 (12) (a) of the statutes is amended to read:

SB40-CSA1,1034,21 77.51 (12) (a) Any transfer of title, possession, ownership, enjoyment, or use by: cash or credit transaction, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever of tangible personal property for a consideration, including any transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable;

SB40-CSA1, s. 2237d Section 2237d. 77.51 (13) (p) of the statutes is created to read:

SB40-CSA1,1034,24 77.51 (13) (p) All persons described in this subsection regardless of all of the following:

SB40-CSA1,1034,25 1. Whether the transaction is mercantile in nature.

SB40-CSA1,1035,1 2. Whether the seller sells smaller quantities from inventory.

SB40-CSA1,1035,2 3. Whether the seller makes or intends to make a profit on the sale.

SB40-CSA1,1035,4 4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.

SB40-CSA1,1035,5 5. The percentage of the seller's total sales that the sale represents.

SB40-CSA1,1035,7 6. Any activities other than those described in pars. (a) to (o) in which the seller is engaged.

SB40-CSA1, s. 2253d Section 2253d. 77.51 (14) (m) of the statutes is created to read:

SB40-CSA1,1035,12 77.51 (14) (m) A transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable.

SB40-CSA1, s. 2253e Section 2253e. 77.51 (14) (n) of the statutes is created to read:

SB40-CSA1,1035,15 77.51 (14) (n) All activities described in this subsection regardless of all of the following:

SB40-CSA1,1035,16 1. Whether the transaction is mercantile in nature.

SB40-CSA1,1035,17 2. Whether the seller sells smaller quantities from inventory.

SB40-CSA1,1035,18 3. Whether the seller makes or intends to make a profit on the sale.

SB40-CSA1,1035,20 4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.

SB40-CSA1,1035,21 5. The percentage of the seller's total sales that the sale represents.

SB40-CSA1,1035,23 6. Any activities other than those described in sub. (13) (a) to (o) in which the seller is engaged.

SB40-CSA1, s. 2269d Section 2269d. 77.51 (17) of the statutes is renumbered 77.51 (17) (intro.) and amended to read:

SB40-CSA1,1036,5 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting tangible personal property or selling, performing, or furnishing services of a kind the gross receipts from the sale, lease, rental, performance, or furnishing of which are required to be included in the measure of the sales tax. , regardless of all of the following:

SB40-CSA1, s. 2269f Section 2269f. 77.51 (17) (a) to (f) of the statutes are created to read:

SB40-CSA1,1036,7 77.51 (17) (a) Whether the transaction is mercantile in nature.

SB40-CSA1,1036,8 (b) Whether the seller sells smaller quantities from inventory.

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: