Amendment SSA1-SB40

SB40-SSA1,1048,11 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-SSA1, s. 2161n Section 2161n. 76.635 (1) (a) of the statutes is amended to read:

SB40-SSA1,1048,14 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30 (2) 560.29 (1) (a).

SB40-SSA1, s. 2161o Section 2161o. 76.635 (1) (b) of the statutes is amended to read:

SB40-SSA1,1048,17 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30 (4) 560.29 (1) (b).

SB40-SSA1, s. 2161p Section 2161p. 76.635 (1) (c) of the statutes is amended to read:

SB40-SSA1,1048,20 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29 (1) (d).

SB40-SSA1, s. 2161q Section 2161q. 76.635 (1) (d) of the statutes is amended to read:

SB40-SSA1,1048,23 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29 (1) (e).

SB40-SSA1, s. 2161r Section 2161r. 76.635 (1) (e) of the statutes is amended to read:

SB40-SSA1,1049,2 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11) 560.29 (1) (g).

SB40-SSA1, s. 2161s Section 2161s. 76.635 (4) (a) of the statutes is amended to read:

SB40-SSA1,1049,10 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-SSA1, s. 2161t Section 2161t. 76.635 (4) (b) of the statutes is amended to read:

SB40-SSA1,1049,21 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-SSA1, s. 2162 Section 2162. 76.636 (1) (e) of the statutes is amended to read:

SB40-SSA1,1050,10 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-SSA1, s. 2163 Section 2163. 76.636 (2) (b) of the statutes is amended to read:

SB40-SSA1,1050,16 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-SSA1, s. 2164 Section 2164. 76.636 (2) (c) of the statutes is amended to read:

SB40-SSA1,1050,22 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-SSA1, s. 2165 Section 2165. 76.636 (2) (d) of the statutes is amended to read:

SB40-SSA1,1051,5 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-SSA1, s. 2166 Section 2166. 76.636 (2) (e) of the statutes is amended to read:

SB40-SSA1,1051,12 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-SSA1, s. 2167 Section 2167. Chapter 77 (title) of the statutes is amended to read:

SB40-SSA1,1052,2 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; TEMPORARY RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees; regional transit authority fee;

SB40-SSA1,1052,3 oil company assessment

SB40-SSA1, s. 2168 Section 2168. 77.22 (1) of the statutes is amended to read:

SB40-SSA1,1052,22 77.22 (1) There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 60 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter. In regard to land contracts the value is the total principal amount that the buyer agrees to pay the seller for the real estate. This fee shall be collected by the register at the time the instrument of conveyance is submitted for recording. Except as provided in s. 77.255, at the time of submission the grantee or his or her duly authorized agent or other person acquiring an ownership interest under the instrument, or the clerk of court in the case of a foreclosure under s. 846.16 (1), shall execute a return, signed by both grantor and grantee, on the form prescribed under sub. (2). The register shall enter the fee paid on the face of the deed or other instrument of conveyance before recording, and, except as provided in s. 77.255, submission of a completed real estate transfer return and collection by the register of the fee shall be prerequisites to acceptance of the conveyance for recording. The register shall have no duty to determine either the correct value of the real estate transferred or the validity of any exemption or exclusion claimed. If the transfer is not subject to a fee as provided in this subchapter, the reason for exemption shall be stated on the face of the conveyance to be recorded by reference to the proper subsection under s. 77.25.

SB40-SSA1, s. 2169 Section 2169. 77.24 of the statutes is amended to read:

SB40-SSA1,1053,6 77.24 Division of fee. Twenty Ten percent of all fees collected under this subchapter shall be retained by the county and the balance shall be transmitted to the state. Remittances shall be made monthly by the county treasurers to the department of revenue by the 15th day of the month following the close of the month in which the fee was collected. The remittance to the department shall be accompanied by the returns executed under s. 77.22. The state shall deposit all moneys received under this section with respect to conveyances recorded on or after July 1, 2007, into the county aid fund.

SB40-SSA1, s. 2170 Section 2170. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended to read:

SB40-SSA1,1053,14 77.51 (1fd) "Business" includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect, and includes also the furnishing and distributing of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SB40-SSA1, s. 2171 Section 2171. 77.51 (1a) of the statutes is created to read:

SB40-SSA1,1053,20 77.51 (1a) "Additional digital goods" means video greeting cards sent by electronic mail, finished artwork, periodicals, and video or electronic games. For purposes of this subchapter, the sale of or the storage, use, or other consumption of a digital code is treated the same as the sale of or the storage, use, or other consumption of any additional digital goods for which the digital code relates.

SB40-SSA1, s. 2172 Section 2172. 77.51 (1b) of the statutes is created to read:

SB40-SSA1,1053,23 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human consumption and that contains 0.5 percent or more of alcohol by volume.

SB40-SSA1, s. 2173 Section 2173. 77.51 (1ba) of the statutes is created to read:

SB40-SSA1,1054,4 77.51 (1ba) "Ancillary services" means services that are associated with or incidental to providing telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services, but not including specified digital goods and additional digital goods.

SB40-SSA1, s. 2174 Section 2174. 77.51 (1d) of the statutes is created to read:

SB40-SSA1,1054,8 77.51 (1d) "Biotechnologies" include recombinant deoxyribonucleic acid techniques, biochemistry, molecular and cellular biology, genetics, genetic engineering, biological cell fusion, and other bioprocesses.

SB40-SSA1, s. 2175 Section 2175. 77.51 (1e) of the statutes is created to read:

SB40-SSA1,1054,16 77.51 (1e) "Biotechnology business" means a business, as certified by the department in the manner prescribed by the department, that is primarily engaged in the application of biotechnologies that use a living organism or parts of an organism to produce or modify products to improve plants or animals or to improve animal or human health, develop microorganisms for specific uses, identify targets for small molecule pharmaceutical development, or transform biological systems into useful processes and products.

SB40-SSA1, s. 2176 Section 2176. 77.51 (1f) of the statutes is created to read:

SB40-SSA1,1054,21 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products, not including real property and services to real property, if the products are distinct and identifiable products and sold for one nonitemized price. "Bundled transaction" does not include any of the following:

SB40-SSA1,1054,23 (a) The sale of any products for which the sales price varies or is negotiable based on the purchaser's selection of the products included in the transaction.

SB40-SSA1,1055,3 (b) 1. The retail sale of tangible personal property and a service, if the tangible personal property is essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,6 2. The retail sale of a service and specified digital goods or additional digital goods, if such goods are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,10 3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c), if such property or items are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,13 (c) The retail sale of services, if one of the services is essential to the use or receipt of another service, and provided exclusively in connection with the other service, and if the true object of the transaction is the other service.

SB40-SSA1,1055,19 (d) A transaction that includes taxable and nontaxable products, if the seller's purchase price or the sales price of the taxable products is no greater than 10 percent of the seller's total purchase price or sales price of all the bundled products, as determined by the seller using either the seller's purchase price or sales price, but not a combination of both, or, in the case of a service contract, the full term of the service contract.

SB40-SSA1,1056,5 (e) The retail sale of taxable tangible personal property or items or property under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter, if the transaction includes food and food ingredients, drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies and if the seller's purchase price or the sales price of the taxable tangible personal property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent of the seller's total purchase price or sales price of all the tangible personal property or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be a bundled transaction, as determined by the seller using either the seller's purchase price or the sales price, but not a combination of both.

SB40-SSA1, s. 2177 Section 2177. 77.51 (1fm) of the statutes is created to read:

SB40-SSA1,1056,10 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" does not include a preparation that contains flour or that requires refrigeration.

SB40-SSA1, s. 2178 Section 2178. 77.51 (1j) of the statutes is created to read:

SB40-SSA1,1056,14 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-SSA1, s. 2179 Section 2179. 77.51 (1n) of the statutes is created to read:

SB40-SSA1,1056,18 77.51 (1n) "Computer" means an electronic device that accepts information in digital or similar form and that manipulates such information to achieve a result based on a sequence of instructions.

SB40-SSA1, s. 2180 Section 2180. 77.51 (1p) of the statutes is created to read:

SB40-SSA1,1056,23 77.51 (1p) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. "Computer software" does not include specified digital goods and additional digital goods.

SB40-SSA1, s. 2181 Section 2181. 77.51 (1r) of the statutes is created to read:

SB40-SSA1,1057,4 77.51 (1r) "Conference bridging service" means an ancillary service that links 2 or more participants of an audio or video conference call and may include providing a telephone number, but does not include the telecommunications services used to reach the conference bridge.

SB40-SSA1, s. 2182 Section 2182. 77.51 (2k) of the statutes is created to read:

SB40-SSA1,1057,7 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means other than by tangible storage media.

SB40-SSA1, s. 2183 Section 2183. 77.51 (2m) of the statutes is created to read:

SB40-SSA1,1057,14 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services to a location designated by the purchaser of the tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services, including charges for transportation, shipping, postage, handling, crating, and packing.

SB40-SSA1, s. 2184 Section 2184. 77.51 (3c) of the statutes is created to read:

SB40-SSA1,1057,18 77.51 (3c) "Detailed telecommunications billing service" means an ancillary service that separately indicates information pertaining to individual calls on a customer's billing statement.

SB40-SSA1, s. 2185 Section 2185. 77.51 (3n) of the statutes is created to read:

SB40-SSA1,1057,21 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is intended to supplement a person's diet, if all of the following apply:

SB40-SSA1,1057,23 (a) The product contains any of the following ingredients or any combination of any of the following ingredients:

SB40-SSA1,1057,24 1. A vitamin.

SB40-SSA1,1057,25 2. A mineral.

SB40-SSA1,1058,1 3. An herb or other botanical.

SB40-SSA1,1058,2 4. An amino acid.

SB40-SSA1,1058,4 5. A dietary substance that is intended for human consumption to supplement the diet by increasing total dietary intake.

SB40-SSA1,1058,5 6. A concentrate, metabolite, constituent, or extract.

SB40-SSA1,1058,9 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel, gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not represented as conventional food and is not represented for use as the sole item of a meal or diet.

SB40-SSA1,1058,11 (c) The product is required to be labeled as a dietary supplement as required under 21 CFR 101.36.

SB40-SSA1, s. 2186 Section 2186. 77.51 (3p) of the statutes is created to read:

SB40-SSA1,1058,17 77.51 (3p) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds that are transferred electronically, including prerecorded or live music, prerecorded or live readings of books or other written materials, prerecorded or live speeches, or ringtones, but not including audio greeting cards sent by electronic mail.

SB40-SSA1, s. 2187 Section 2187. 77.51 (3pa) of the statutes is created to read:

SB40-SSA1,1058,24 77.51 (3pa) "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, along with accompanying sounds, if any, that are transferred electronically. "Digital audiovisual works" includes motion pictures, musical videos, news programs, and live events, but does not include video greeting cards sent by electronic mail or video or electronic games.

SB40-SSA1, s. 2188 Section 2188. 77.51 (3pb) of the statutes is created to read:

SB40-SSA1,1059,4 77.51 (3pb) "Digital books" means works that are generally recognized as books and are transferred electronically. "Digital books" includes novels, nonfiction works, and short stories, but does not include newspapers, periodicals, chat room discussions, or blogs.

SB40-SSA1, s. 2189 Section 2189. 77.51 (3pc) of the statutes is created to read:

SB40-SSA1,1059,14 77.51 (3pc) "Digital code" means a code that provides the person who holds the code a right to obtain an additional digital good, a digital audiovisual work, digital audio work, or digital book and that may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as song code, video code, or book code. "Digital code" includes codes used to access or obtain any specified digital goods, or any additional digital goods that have been previously purchased, and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers. "Digital code" does not include the following:

SB40-SSA1,1059,17 1. A code that represents any redeemable card, gift card, or gift certificate that entitles the holder of such card or certificate to select any specified digital goods or additional digital goods at the cash value indicated by the card or certificate.