SB40-SSA1-SA1,131,1615
4. Whether the seller or the buyer receives a benefit the seller or buyer
16bargained for.
SB40-SSA1-SA1,131,1717
5. The percentage of the seller's total sales that the sale represents.
SB40-SSA1-SA1,131,1918
6. Any activities other than those described in sub. (13) (a) to (o) in which the
19seller is engaged.".
SB40-SSA1-SA1,131,23
22"
Section 2269d. 77.51 (17) of the statutes is renumbered 77.51 (17) (intro.) and
23amended to read:
SB40-SSA1-SA1,132,5
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-SSA1-SA1, s. 2269e
6Section 2269e. 77.51 (17) (intro.) of the statutes, as affected by 2007 Wisconsin
7Act .... (this act), is amended to read:
SB40-SSA1-SA1,132,138
77.51
(17) (intro.) "Seller" includes every person selling, leasing, or renting
9tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
10digital goods, or additional digital goods or selling, performing, or furnishing services
11of a kind the
gross receipts sales price from the sale, lease, rental, performance, or
12furnishing of which
are is required to be included in the measure of the sales tax,
13regardless of all of the following:
SB40-SSA1-SA1,132,1515
77.51
(17) (a) Whether the transaction is mercantile in nature.
SB40-SSA1-SA1,132,1616
(b) Whether the seller sells smaller quantities from inventory.
SB40-SSA1-SA1,132,1717
(c) Whether the seller makes or intends to make a profit on the sale.
SB40-SSA1-SA1,132,1918
(d) Whether the seller or the buyer receives a benefit the seller or buyer
19bargained for.
SB40-SSA1-SA1,132,2020
(e) The percentage of the seller's total sales that the sale represents.
SB40-SSA1-SA1,132,2221
(f) Any activities other than those described in sub. (13) (a) to (o) in which the
22seller is engaged.".
SB40-SSA1-SA1,133,3
177.52
(1b) All sales, leases, or rentals of tangible personal property at retail
2in this state are subject to the tax imposed under sub. (1) unless an exemption in this
3subchapter applies.
SB40-SSA1-SA1, s. 2289e
4Section 2289e. 77.52 (1b) of the statutes, as created by 2007 Wisconsin Act ....
5(this act), is repealed and recreated to read:
SB40-SSA1-SA1,133,96
77.52
(1b) All sales, leases, or rentals of tangible personal property, items or
7property under sub. (1) (b) or (c), specified digital goods, or additional digital goods
8at retail in this state are subject to the tax imposed under sub. (1) unless an
9exemption in this subchapter applies.".
SB40-SSA1-SA1,133,1412
77.52
(2n) The selling, performing, or furnishing of the services described
13under sub. (2) (a) at retail in this state is subject to the tax imposed under sub. (2)
14unless an exemption in this subchapter applies.
SB40-SSA1-SA1, s. 2300e
15Section 2300e. 77.52 (2n) of the statutes, as created by 2007 Wisconsin Act
16.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,133,2017
77.52
(2n) The selling, licensing, performing, or furnishing of the services
18described under sub. (2) (a) at retail in this state, as determined under s. 77.522, is
19subject to the tax imposed under sub. (2) unless an exemption in this subchapter
20applies.".
SB40-SSA1-SA1,134,223
77.53
(1b) The storage, use, or other consumption in this state of tangible
24personal property, and the use or other consumption in this state of a taxable service,
1purchased from any retailer is subject to the tax imposed in this section unless an
2exemption in this subchapter applies.
SB40-SSA1-SA1, s. 2326e
3Section 2326e. 77.53 (1b) of the statutes, as created by 2007 Wisconsin Act ....
4(this act), is repealed and recreated to read:
SB40-SSA1-SA1,134,95
77.53
(1b) The storage, use, or other consumption in this state of tangible
6personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
7goods, or additional digital goods, and the use or other consumption in this state of
8a taxable service, purchased from any retailer is subject to the tax imposed in this
9section unless an exemption in this subchapter applies.".
SB40-SSA1-SA1,134,1512
77.54
(9a) (a) This state or any agency thereof, the University of Wisconsin
13Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Health
14Insurance Risk-Sharing Plan Authority,
the Healthy Wisconsin Authority, and the
15Fox River Navigational System Authority.".
SB40-SSA1-SA1,135,719
77.54
(26) The gross receipts from the sales of and the storage, use, or other
20consumption of tangible personal property which becomes a component part of an
21industrial waste treatment facility that is exempt under s. 70.11 (21)
(a) or that
22would be exempt under s. 70.11 (21)
(a) if the property were taxable under ch. 70, or
23tangible personal property which becomes a component part of a waste treatment
24facility of this state or any agency thereof, or any political subdivision of the state or
1agency thereof as provided in s. 40.02 (28). The exemption includes replacement
2parts therefor, and also applies to chemicals and supplies used or consumed in
3operating a waste treatment facility and to purchases of tangible personal property
4made by construction contractors who transfer such property to their customers in
5fulfillment of a real property construction activity. This exemption does not apply
6to tangible personal property installed in fulfillment of a written construction
7contract entered into, or a formal written bid made, prior to July 31, 1975.
SB40-SSA1-SA1, s. 2386c
8Section 2386c. 77.54 (26) of the statutes, as affected by 2007 Wisconsin Act
9.... (this act), is amended to read:
SB40-SSA1-SA1,135,2410
77.54
(26) The
gross receipts sales price from the sales of and the storage, use,
11or other consumption of tangible personal property and property under s. 77.52 (1)
12(b) which becomes a component part of an industrial waste treatment facility that
13is exempt under s. 70.11 (21) or that would be exempt under s. 70.11 (21) if the
14property were taxable under ch. 70, or tangible personal property and property
15under s. 77.52 (1) (b) which becomes a component part of a waste treatment facility
16of this state or any agency thereof, or any political subdivision of the state or agency
17thereof as provided in s. 40.02 (28). The exemption includes replacement parts
18therefor, and also applies to chemicals and supplies used or consumed in operating
19a waste treatment facility and to purchases of tangible personal property and
20property under s. 77.52 (1) (b) made by construction contractors who transfer such
21property to their customers in fulfillment of a real property construction activity.
22This exemption does not apply to tangible personal property and property under s.
2377.52 (1) (b) installed in fulfillment of a written construction contract entered into,
24or a formal written bid made, prior to July 31, 1975.".
SB40-SSA1-SA1,136,3
1385. Page 1148, line 15: after "paper." insert "The department shall
2promulgate rules to administer this subsection, and the rules shall provide that the
3filing fee under this subsection shall not exceed $5 for each return filed on paper.".
SB40-SSA1-SA1,136,8
677.97 Use of revenue. The department of revenue shall deposit the
7surcharge, interest and penalties collected under this subchapter in the recycling
8and renewable energy fund under s. 25.49.".
SB40-SSA1-SA1,136,1712
77.982
(2) Sections 77.51 (4) (a), (b) 1., 2.
, and 4., (c) 1. to 3. and (d), (14) (a) to
13(f), (j) and (k) and (14g), 77.52
(1b), (3), (6), (13), (14), (18)
, and (19),
77.53 (1b), 77.58
14(1) to (5) and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14) and 77.62, as they
15apply to the taxes under subch. III, apply to the tax under this subchapter. Sections
1677.72 (1) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
17this subchapter.
SB40-SSA1-SA1, s. 2486ae
18Section 2486ae. 77.982 (2) of the statutes, as affected by 2007 Wisconsin Act
19.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,136,2420
77.982
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
21(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
2277.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
23subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
24taxes under subch. V, applies to the tax under this subchapter.".
SB40-SSA1-SA1,137,104
77.991
(2) Sections 77.51 (4) (a), (b) 1., 2.
, and 4., (c) 1. to 3. and (d) and (14) (a)
5to (f), (j) and (k), 77.52
(1b), (4), (6), (13), (14)
, and (18),
77.53 (1b), 77.58 (1) to (5) and
6(7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14) and 77.62, as they apply to the
7taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and
8(2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
9this subchapter. The renter shall collect the tax under this subchapter from the
10person to whom the passenger car is rented.
SB40-SSA1-SA1, s. 2488ae
11Section 2488ae. 77.991 (2) of the statutes, as affected by 2007 Wisconsin Act
12.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,137,1913
77.991
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
14(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
1577.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
16subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
17taxes under subch. V, applies to the tax under this subchapter. The renter shall
18collect the tax under this subchapter from the person to whom the passenger car is
19rented.".
SB40-SSA1-SA1,138,323
77.9951
(2) Sections 77.51 (4) (a), (b) 1., 2.
, and 4., (c) 1. to 3. and (d) and (14)
24(a) to (f), (j) and (k), 77.52
(1b), (4), (6), (13), (14)
, and (18),
77.53 (1b), 77.58 (1) to (5)
1and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9)
, and (12) to (14)
, and 77.62, as they apply
2to the taxes under subch. III, apply to the fee under this subchapter. The renter shall
3collect the fee under this subchapter from the person to whom the vehicle is rented.
SB40-SSA1-SA1, s. 2492ae
4Section 2492ae. 77.9951 (2) of the statutes, as affected by 2007 Wisconsin Act
5.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,138,106
77.9951
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
7(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
877.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
9under subch. III, apply to the fee under this subchapter. The renter shall collect the
10fee under this subchapter from the person to whom the vehicle is rented.".
SB40-SSA1-SA1,138,24
1377.9971 Imposition. A regional transit authority under s. 59.58 (6) may
14impose a fee at a rate not to exceed
$2 $15 for each transaction in the region, as
15defined in s. 59.58 (6) (a) 2., on the rental, but not for rerental and not for rental as
16a service or repair replacement vehicle, of Type 1 automobiles, as defined in s. 340.01
17(4) (a), by establishments primarily engaged in short-term rental of passenger cars
18without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
19tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee imposed under this
20subchapter shall be effective on the first day of the first month that begins at least
2190 days after the governing body of the regional transit authority approves the
22imposition of the fee and notifies the department of revenue. The governing body
23shall notify the department of a repeal of the fee imposed under this subchapter at
24least 60 days before the effective date of the repeal.".
SB40-SSA1-SA1,139,104
77.9972
(2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14)
5(a) to (f), (j), and (k), 77.52
(1b) (4), (6), (13), (14), and (18),
77.53 (1b), 77.58 (1) to (5)
6and (7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14), and 77.62, as they apply
7to the taxes under subch. III, apply to the fee under this subchapter. Sections 77.72
8(1) and (2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the fee
9under this subchapter. The renter shall collect the fee under this subchapter from
10the person to whom the passenger car is rented.
SB40-SSA1-SA1, s. 2495ae
11Section 2495ae. 77.9972 (2) of the statutes, as affected by 2007 Wisconsin Act
12.... (this act), is repealed and recreated to read:
SB40-SSA1-SA1,139,1913
77.9972
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
14(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
1577.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
16under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
17to the taxes under subch. V, applies to the fee under this subchapter. The renter shall
18collect the fee under this subchapter from the person to whom the passenger car is
19rented.".
SB40-SSA1-SA1,139,22
21"
(1d) "Annual gross receipts" means the gross receipts that correspond to the
22state's fiscal year.".
SB40-SSA1-SA1,140,7
1"
(2m) "Gross receipts" means all consideration received from the first sale of
2motor vehicle fuel received by a supplier for sale in this state, for sale for export to
3this state, or for export to this state, not including state or federal excise taxes, or
4petroleum inspection fees, collected from the purchaser. "Gross receipts" does not
5include consideration received from the first sale of motor vehicle fuel received by a
6supplier for sale in this state, for sale for export to this state, or for export to this state,
7if the motor vehicle fuel is motor vehicle fuel specified under s. 78.01 (2) or (2m).".
SB40-SSA1-SA1,140,14
13"(a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0
14percent.
SB40-SSA1-SA1,140,1615
(b) For that portion of the supplier's annual gross receipts that exceeds
16$15,000,000, but not $75,000,000, 0.5 percent.
SB40-SSA1-SA1,140,1817
(c) For that portion of the supplier's annual gross receipts that exceeds
18$75,000,000, but not $120,000,000, 1.5 percent.
SB40-SSA1-SA1,140,2019
(d) For that portion of the supplier's annual gross receipts that exceeds
20$120,000,000, 3 percent.".
SB40-SSA1-SA1,141,14
7405. Page 1182, line 3: after "both." insert "For purposes of this subsection,
8the person responsible for taking any action to increase or influence the selling price
9of motor vehicle fuel to recover the amount of the assessment is the officer, employee,
10or other responsible person of a corporation or other form of business association or
11the partner, member, employee, or other responsible person of a partnership, limited
12liability company, or sole proprietorship who, as such officer, employee, partner,
13member, or other responsible person, has a duty to establish the selling price of motor
14vehicle fuel.".
