AB75-ASA1,1015,2520 77.585 (8) (a) A sale or purchase involving transfer of ownership of tangible
21personal property, or items or property under s. 77.52 (1) (b) or (c), is completed at
22the time when possession is transferred by the seller or the seller's agent to the
23purchaser or the purchaser's agent, except that for purposes of sub. (1) a common
24carrier or the U.S. postal service shall be considered the agent of the seller, regardless
25of any f.o.b. point and regardless of the method by which freight or postage is paid.
AB75-ASA1,1016,4
1(b) 1. Except as provided in subd. 2., a sale or purchase involving a digital good
2under s. 77.52 (1) (d) is completed at the time when possession is transferred by the
3seller or the seller's agent to the purchaser or the purchaser's agent or when the
4digital good is first used, whichever comes first.
AB75-ASA1,1016,115 2. A sale or purchase of a product transferred electronically, including a digital
6good under s. 77.52 (1) (d), that is sold by subscription, is completed at the time when
7the payment for the subscription is due to the seller. For purposes of this subdivision,
8"subscription" means an agreement with a seller that grants the consumer the right
9to obtain products transferred electronically from within one or more product
10categories having the same tax treatment, in a fixed quantity or for a fixed period of
11time, or both.
AB75-ASA1, s. 1852g 12Section 1852g. 77.59 (9n) (c) of the statutes, as created by 2009 Wisconsin Act
132
, is amended to read:
AB75-ASA1,1017,214 77.59 (9n) (c) A Except as otherwise provided in this paragraph, a purchaser
15is not liable for the tax, interest, or penalties imposed on a transaction under this
16subchapter if the seller or certified service provider from whom the purchaser made
17the purchase relied on erroneous data provided in the databases under s. 73.03 (61)
18(e) and (f) or if the purchaser relied on erroneous data provided in the databases
19under s. 73.03 (61) (e) and (f). With respect to reliance on the database provided
20under s. 73.03 (61) (e), the relief provided under this paragraph is limited to the
21erroneous classification in the database of terms defined in this subchapter and
22specifically identified in the database as being "taxable," "exempt," "included in sales
23price" or "excluded from sales price," or "included in the definition" or "excluded from
24the definition." With respect to reliance on the database provided under s. 73.03 (61)

1(f), the relief provided under this paragraph does not apply to transactions by which
2the product is received by the purchaser at the business location of the seller.
AB75-ASA1, s. 1852m 3Section 1852m. 77.61 (4) (c) of the statutes, as affected by 2009 Wisconsin Act
42
, is amended to read:
AB75-ASA1,1017,165 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
6imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
7retailers, not including certified service providers that receive compensation under
8s. 73.03 (61) (h), may deduct 0.5 percent of those taxes payable or $10 for that
9reporting period required under s. 77.58 (1) and not more than $1,000 for that
10reporting period
, whichever is greater, but not more than the amount of the sales
11taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting
12period required under s. 77.58 (1), as administration expenses if the payment of the
13taxes is not delinquent. For purposes of calculating the retailer's discount under this
14paragraph, the taxes on retail sales reported by retailers under subch. V, including
15taxes collected and remitted as required under s. 77.785, shall be included if the
16payment of those taxes is not delinquent.
AB75-ASA1, s. 1853d 17Section 1853d. 77.61 (11) of the statutes, as affected by 2009 Wisconsin Act
182
, is repealed and recreated to read:
AB75-ASA1,1018,319 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
20licenses or permits to engage in a business involving the sale at retail of tangible
21personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) subject
22to tax under this subchapter, or the furnishing of services so subject to tax, shall,
23before issuing such license or permit, require proof that the person to whom such
24license or permit is to be issued is the holder of a seller's permit or use tax registration
25certificate, is registered to collect, report, and remit use tax under this subchapter,

1or has been informed by an employee of the department that the department will
2issue a seller's permit or use tax registration certificate to that person or register that
3person to collect, report, and remit use tax.
AB75-ASA1, s. 1854 4Section 1854. 77.61 (19) of the statutes is created to read:
AB75-ASA1,1018,115 77.61 (19) A person who fails to produce records or documents, as provided
6under s. 73.03 (9) or 77.59 (2), that support amounts or other information required
7to be shown on a return required under s. 77.58 may be subject to any of the following
8penalties, as determined by the department, except that the department may not
9impose a penalty under this subsection if the person shows that under all facts and
10circumstances the person's response, or failure to respond, to the department's
11request was reasonable or justified by factors beyond the person's control:
AB75-ASA1,1018,1412 (a) The disallowance of deductions, credits, exemptions, or inclusions of
13additional taxable sales or additional taxable purchases to which the requested
14records relate.
AB75-ASA1,1018,1715 (b) A penalty for each violation of this subsection that is equal to the greater
16of $500 or 25 percent of the amount of the additional tax on any adjustment made
17by the department that results from the person's failure to produce the records.
AB75-ASA1,1018,2018 (c) The department shall promulgate rules to administer this subsection and
19the rules shall include a standard response time, a standard for noncompliance, and
20penalty waiver provisions.
AB75-ASA1, s. 1855 21Section 1855. 77.61 (19m) of the statutes is created to read:
AB75-ASA1,1018,2322 77.61 (19m) (a) A single-owner entity that is disregarded as a separate entity
23under ch. 71 is disregarded as a separate entity for purposes of this subchapter.
AB75-ASA1,1019,424 (b) A single-owner entity that is disregarded as a separate entity under ch. 71
25on the effective date of this paragraph .... [LRB inserts date], shall be treated under

1this subchapter as an entity separate from its owner for purposes of the sale, license,
2lease, or rental of and the storage, use, or other consumption of tangible personal
3property purchased by the single-owner entity or its owner prior to the effective date
4of this paragraph .... [LRB inserts date].
AB75-ASA1,1019,145 (c) A single-owner entity that is disregarded as a separate entity under ch. 71
6on the effective date of this paragraph .... [LRB inserts date], shall be treated under
7this subchapter as an entity separate from its owner for purchases of building
8materials, if the materials are affixed and made a structural part of real estate, and
9the amount payable to the contractor is fixed without regard to the costs incurred in
10performing a written contract that was irrevocably entered into prior to the effective
11date of this paragraph .... [LRB inserts date], or that resulted from the acceptance
12of a formal written bid accompanied by a bond or other performance guaranty that
13was irrevocably submitted before the effective date of this paragraph .... [LRB inserts
14date].
AB75-ASA1, s. 1855b 15Section 1855b. 77.61 (19m) (b) of the statutes, as created by 2009 Wisconsin
16Act .... (this act), is repealed and recreated to read:
AB75-ASA1,1019,2317 77.61 (19m) (b) A single-owner entity that is disregarded as a separate entity
18under ch. 71 on the effective date of the 2009-11 biennial budget act .... [LRB inserts
19date], shall be treated under this subchapter as an entity separate from its owner for
20purposes of the sale, license, lease, or rental of and the storage, use, or other
21consumption of tangible personal property or items, property, or goods under s. 77.52
22(1) (b), (c), or (d) purchased by the single-owner entity or its owner prior to the
23effective date of the 2009-11 biennial budget act .... [LRB inserts date].
AB75-ASA1, s. 1855d 24Section 1855d. 77.61 (20) of the statutes is created to read:
AB75-ASA1,1020,3
177.61 (20) The sale, license, lease, or rental of a product may be taxed only once
2under this subchapter regardless of whether such sale, license, lease, or rental is
3subject to taxation under more than one imposition provision under this subchapter.
AB75-ASA1, s. 1856 4Section 1856. Subchapter V (title) of chapter 77 [precedes 77.70] of the
5statutes is amended to read:
AB75-ASA1,1020,66 Chapter 77
AB75-ASA1,1020,107 SUBCHAPTER V
8 COUNTY, transit
9 authority,
AND SPECIAL DISTRICT
10 SALES AND USE TAXES
AB75-ASA1, s. 1857 11Section 1857. 77.705 of the statutes is amended to read:
AB75-ASA1,1020,22 1277.705 Adoption by resolution; baseball park district. A local
13professional baseball park district created under subch. III of ch. 229, by resolution
14under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
15a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be
16imposed only in their entirety. The resolution shall be effective on the first day of the
17first month that begins at least 30 days after the adoption of the resolution. Any
18moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the
19appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the
20district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and credited to the
21appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the
22district's debt.
AB75-ASA1, s. 1857d 23Section 1857d. 77.705 of the statutes, as affected by 2009 Wisconsin Acts 2
24and .... (this act), is repealed and recreated to read:
AB75-ASA1,1021,11
177.705 Adoption by resolution; baseball park district. A local
2professional baseball park district created under subch. III of ch. 229, by resolution
3under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
4a rate of no more than 0.1% of the sales price or purchase price. Those taxes may be
5imposed only in their entirety. The resolution shall be effective on the first January
61, April 1, July 1, or October 1 that begins at least 120 days after the adoption of the
7resolution. Any moneys transferred from the appropriation account under s. 20.566
8(1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be used exclusively
9to retire the district's debt. Any moneys received under s. 341.14 (6r) (b) 13. b. and
10credited to the appropriation account under s. 20.835 (4) (gb) shall be used
11exclusively to retire the district's debt.
AB75-ASA1, s. 1858 12Section 1858. 77.708 of the statutes is created to read:
AB75-ASA1,1021,19 1377.708 Adoption by resolution; transit authority. (1) A transit authority
14created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales
15tax and a use tax under this subchapter at a rate not to exceed 0.5 percent, or 1.0
16percent for the authority created under s. 66.1039 (2) (a), of the gross receipts or sales
17price. Those taxes may be imposed only in their entirety. The resolution shall be
18effective on the first day of the first calendar quarter that begins at least 120 days
19after the adoption of the resolution.
AB75-ASA1,1021,25 20(2) Retailers and the department of revenue may not collect a tax under sub.
21(1) for any transit authority created under s. 66.1039 after the calendar quarter
22during which the transit authority adopts a repeal resolution under s. 66.1039 (4) (s),
23except that the department of revenue may collect from retailers taxes that accrued
24before such calendar quarter and fees, interest, and penalties that relate to those
25taxes.
AB75-ASA1, s. 1858b
1Section 1858b. 77.708 (1) of the statutes, as created by 2009 Wisconsin Act
2.... (this act), is repealed and recreated to read:
AB75-ASA1,1022,83 77.708 (1) A transit authority created under s. 66.1039, by resolution under s.
466.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate
5not to exceed 0.5 percent of the sales price or purchase price. Those taxes may be
6imposed only in their entirety. The resolution shall be effective on the first day of the
7first calendar quarter that begins at least 120 days after the adoption of the
8resolution.
AB75-ASA1, s. 1859 9Section 1859. 77.71 (intro.) of the statutes is amended to read:
AB75-ASA1,1022,14 1077.71 Imposition of county, transit authority, and special district sales
11and use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted
12under s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special
13district resolution is adopted under s. 77.705 or 77.706, the following taxes are
14imposed:
AB75-ASA1, s. 1860 15Section 1860. 77.71 (1) of the statutes is amended to read:
AB75-ASA1,1022,2516 77.71 (1) For the privilege of selling, leasing, or renting tangible personal
17property and for the privilege of selling, performing, or furnishing services a sales
18tax is imposed upon retailers at the rate of 0.5% in the case of a county tax, at the
19rate under s. 77.708 in the case of a transit authority tax,
or at the rate under s.
2077.705 or 77.706 in the case of a special district tax of the gross receipts from the sale,
21lease, or rental of tangible personal property, except property taxed under sub. (4),
22sold, leased, or rented at retail in the county or, special district, or transit authority's
23jurisdictional area,
or from selling, performing, or furnishing services described
24under s. 77.52 (2) in the county or, special district, or transit authority's jurisdictional
25area
.
AB75-ASA1, s. 1860d
1Section 1860d. 77.71 (1) of the statutes, as affected by 2009 Wisconsin Acts
22 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1023,143 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
4personal property and the items, property, and goods specified under s. 77.52 (1) (b),
5(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
6services a sales tax is imposed upon retailers at the rate of 0.5 percent in the case of
7a county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at
8the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price
9from the sale, license, lease, or rental of tangible personal property and the items,
10property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
11under sub. (4), sold, licensed, leased, or rented at retail in the county, special district,
12or transit authority's jurisdictional area, or from selling, licensing, performing, or
13furnishing services described under s. 77.52 (2) in the county, special district, or
14transit authority's jurisdictional area.
AB75-ASA1, s. 1861 15Section 1861. 77.71 (2) of the statutes is amended to read:
AB75-ASA1,1024,416 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax,
17at the rate under s. 77.708 in the case of a transit authority tax,
or at the rate under
18s. 77.705 or 77.706 in the case of a special district tax of the sales price upon every
19person storing, using, or otherwise consuming in the county or, special district, or
20transit authority's jurisdictional area
tangible personal property or services if the
21property or service is subject to the state use tax under s. 77.53, except that a receipt
22indicating that the tax under sub. (1), (3), or (4) has been paid relieves the buyer of
23liability for the tax under this subsection and except that if the buyer has paid a
24similar local tax in another state on a purchase of the same property or services that
25tax shall be credited against the tax under this subsection and except that for motor

1vehicles that are used for a purpose in addition to retention, demonstration, or
2display while held for sale in the regular course of business by a dealer the tax under
3this subsection is imposed not on the sales price but on the amount under s. 77.53
4(1m).
AB75-ASA1, s. 1861d 5Section 1861d. 77.71 (2) of the statutes, as affected by 2009 Wisconsin Acts
62 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1024,227 77.71 (2) An excise tax is imposed at the rate of 0.5 percent in the case of a
8county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the
9rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
10upon every person storing, using, or otherwise consuming in the county, special
11district, or transit authority's jurisdictional area tangible personal property, or
12items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
13tangible personal property, item, property, good, or service is subject to the state use
14tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
15or (4) has been paid relieves the buyer of liability for the tax under this subsection
16and except that if the buyer has paid a similar local tax in another state on a purchase
17of the same tangible personal property, item, property, good, or service that tax shall
18be credited against the tax under this subsection and except that for motor vehicles
19that are used for a purpose in addition to retention, demonstration, or display while
20held for sale in the regular course of business by a dealer the tax under this
21subsection is imposed not on the purchase price but on the amount under s. 77.53
22(1m).
AB75-ASA1, s. 1862 23Section 1862. 77.71 (3) of the statutes is amended to read:
AB75-ASA1,1025,1024 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
25activities within the county or, special district, or transit authority's jurisdictional

1area
, at the rate of 0.5% in the case of a county tax , at the rate under s. 77.708 in the
2case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the case of
3a special district tax of the sales price of tangible personal property that is used in
4constructing, altering, repairing, or improving real property and that becomes a
5component part of real property in that county or special district or in the transit
6authority's jurisdictional area
, except that if the contractor has paid the sales tax of
7a county in the case of a county tax, transit authority, or of a special district in the
8case of a special district tax
in this state on that property, or has paid a similar local
9sales tax in another state on a purchase of the same property, that tax shall be
10credited against the tax under this subsection.
AB75-ASA1, s. 1862d 11Section 1862d. 77.71 (3) of the statutes, as affected by 2009 Wisconsin Acts
122 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1025,2513 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
14activities within the county, special district, or transit authority's jurisdictional area,
15at the rate of 0.5 percent in the case of a county tax, at the rate under s. 77.708 in the
16case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of
17a special district tax of the purchase price of tangible personal property or items,
18property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
19altering, repairing, or improving real property and that became a component part of
20real property in that county or special district or in the transit authority's
21jurisdictional area, except that if the contractor has paid the sales tax of a county,
22transit authority, or special district in this state on that tangible personal property,
23item, property, or good, or has paid a similar local sales tax in another state on a
24purchase of the same tangible personal property, item, property, or good, that tax
25shall be credited against the tax under this subsection.
AB75-ASA1, s. 1863
1Section 1863. 77.71 (4) of the statutes is amended to read:
AB75-ASA1,1026,132 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a
3county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the
4rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price
5upon every person storing, using or otherwise consuming a motor vehicle, boat,
6snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer,
7all-terrain vehicle or aircraft, if that property must be registered or titled with this
8state and if that property is to be customarily kept in a county that has in effect an
9ordinance under s. 77.70, the jurisdictional area of a transit authority that has in
10effect a resolution under s. 77.708,
or in a special district that has in effect a
11resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
12sales tax in another state on a purchase of the same property that tax shall be
13credited against the tax under this subsection.
AB75-ASA1, s. 1863d 14Section 1863d. 77.71 (4) of the statutes, as affected by 2009 Wisconsin Acts
152 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1027,216 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a
17county tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the
18rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
19upon every person storing, using, or otherwise consuming a motor vehicle, boat,
20recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must
21be registered or titled with this state and if that property is to be customarily kept
22in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of
23a transit authority that has in effect a resolution under s. 77.708, or in a special
24district that has in effect a resolution under s. 77.705 or 77.706, except that if the

1buyer has paid a similar local sales tax in another state on a purchase of the same
2property that tax shall be credited against the tax under this subsection.
AB75-ASA1, s. 1864 3Section 1864. 77.73 (1) and (2) of the statutes are amended to read:
AB75-ASA1,1027,94 77.73 (1) Retailers making deliveries in their company-operated vehicles of
5tangible personal property, or of property on which taxable services were performed,
6to purchasers in a county or, special district, or transit authority's jurisdictional area
7are doing business in that county or, special district, or jurisdictional area, and that
8county or, special district, or transit authority has jurisdiction to impose the taxes
9under this subchapter on them.
AB75-ASA1,1027,16 10(2) Counties and, special districts, and transit authorities do not have
11jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal
12property purchased in a sale that is consummated in another county or special
13district in this state, or in another transit authority's jurisdictional area, that does
14not have in effect an ordinance or resolution imposing the taxes under this
15subchapter and later brought by the buyer into the county or, special district, or
16jurisdictional area of the transit authority
that has imposed a tax under s. 77.71 (2).
AB75-ASA1, s. 1864b 17Section 1864b. 77.73 (1) of the statutes, as affected by 2009 Wisconsin Act ....
18(this act), is repealed and recreated to read:
AB75-ASA1,1027,2519 77.73 (1) Retailers making deliveries in their company-operated vehicles of
20tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
21(d), or of tangible personal property or items, property, or goods under s. 77.52 (1) (b),
22(c), or (d) on which taxable services were performed, to purchasers in a county, special
23district, or transit authority's jurisdictional area are doing business in that county,
24special district, or jurisdictional area, and that county, special district, or transit
25authority has jurisdiction to impose the taxes under this subchapter on them.
AB75-ASA1, s. 1864d
1Section 1864d. 77.73 (2) of the statutes, as affected by 2009 Wisconsin Acts
22 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1028,113 77.73 (2) Counties, special districts, and transit authorities do not have
4jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
5goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
6snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale
7that is consummated in another county or special district in this state, or in another
8transit authority's jurisdictional area, that does not have in effect an ordinance or
9resolution imposing the taxes under this subchapter and later brought by the buyer
10into the county, special district, or jurisdictional area of the transit authority that has
11imposed a tax under s. 77.71 (2).
AB75-ASA1, s. 1864m 12Section 1864m. 77.73 (3) of the statutes, as created by 2009 Wisconsin Act 2,
13is amended to read:
AB75-ASA1,1028,2414 77.73 (3) Counties and, special districts, and transit authorities have
15jurisdiction to impose the taxes under this subchapter on retailers who file, or who
16are required to file,
an application under s. 77.52 (7) or who register, or who are
17required to register,
under s. 77.53 (9) or (9m), regardless of whether such retailers
18are engaged in business in the county or, special district, or transit authority's
19jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
20to file,
an application under s. 77.52 (7) or who registers, or is required to register,
21under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes
22imposed under this subchapter for all counties and, special districts, and transit
23authorities
that have an ordinance or resolution imposing the taxes under this
24subchapter.
AB75-ASA1, s. 1865 25Section 1865. 77.75 of the statutes is amended to read:
AB75-ASA1,1029,6
177.75 Reports. Every person subject to county, transit authority, or special
2district sales and use taxes shall, for each reporting period, record that person's sales
3made in the county or, special district , or jurisdictional area of a transit authority
4that has imposed those taxes separately from sales made elsewhere in this state and
5file a report of the measure of the county, transit authority, or special district sales
6and use taxes and the tax due thereon separately.
AB75-ASA1, s. 1865d 7Section 1865d. 77.75 of the statutes, as affected by 2009 Wisconsin Acts 2 and
8.... (this act), is repealed and recreated to read:
AB75-ASA1,1029,13 977.75 Reports. Every person subject to county, transit authority, or special
10district sales and use taxes shall, for each reporting period, record that person's sales
11made in the county, special district, or jurisdictional area of a transit authority that
12has imposed those taxes separately from sales made elsewhere in this state and file
13a report as prescribed by the department of revenue.
AB75-ASA1, s. 1866 14Section 1866. 77.76 (1) of the statutes is amended to read:
AB75-ASA1,1029,2115 77.76 (1) The department of revenue shall have full power to levy, enforce, and
16collect county, transit authority, and special district sales and use taxes and may take
17any action, conduct any proceeding, impose interest and penalties, and in all respects
18proceed as it is authorized to proceed for the taxes imposed by subch. III. The
19department of transportation and the department of natural resources may
20administer the county, transit authority, and special district sales and use taxes in
21regard to items under s. 77.61 (1).
AB75-ASA1, s. 1867 22Section 1867. 77.76 (2) of the statutes is amended to read:
AB75-ASA1,1030,223 77.76 (2) Judicial and administrative review of departmental determinations
24shall be as provided in subch. III for state sales and use taxes, and no county, transit

1authority,
or special district may intervene in any matter related to the levy,
2enforcement, and collection of the taxes under this subchapter.
AB75-ASA1, s. 1868 3Section 1868. 77.76 (3r) of the statutes is created to read:
AB75-ASA1,1030,214 77.76 (3r) From the appropriation under s. 20.835 (4) (gc) the department of
5revenue shall distribute 98.5 percent of the taxes reported for each transit authority
6that has imposed taxes under this subchapter, minus the transit authority portion
7of the retailers' discount, to the transit authority no later than the end of the 3rd
8month following the end of the calendar quarter in which such amounts were
9reported. At the time of distribution the department of revenue shall indicate the
10taxes reported by each taxpayer. In this subsection, the "transit authority portion
11of the retailers' discount" is the amount determined by multiplying the total
12retailers' discount by a fraction the numerator of which is the gross transit authority
13sales and use taxes payable and the denominator of which is the sum of the gross
14state and transit authority sales and use taxes payable. The transit authority taxes
15distributed shall be increased or decreased to reflect subsequent refunds, audit
16adjustments, and all other adjustments of the transit authority taxes previously
17distributed. Interest paid on refunds of transit authority sales and use taxes shall
18be paid from the appropriation under s. 20.835 (4) (gc) at the rate paid by this state
19under s. 77.60 (1) (a). Any transit authority receiving a report under this subsection
20is subject to the duties of confidentiality to which the department of revenue is
21subject under s. 77.61 (5).
AB75-ASA1, s. 1869 22Section 1869. 77.76 (4) of the statutes is amended to read:
AB75-ASA1,1031,323 77.76 (4) There shall be retained by the state 1.5% of the taxes collected for
24taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
25under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under

1s. 77.70 to cover costs incurred by the state in administering, enforcing, and
2collecting the tax. All interest and penalties collected shall be deposited and retained
3by this state in the general fund.
AB75-ASA1, s. 1870 4Section 1870. 77.76 (5) of the statutes is created to read:
AB75-ASA1,1031,115 77.76 (5) If a retailer receives notice from the department of revenue that the
6retailer is required to collect and remit the taxes imposed under s. 77.708, but the
7retailer believes that the retailer is not required to collect such taxes because the
8retailer is not doing business within the transit authority's jurisdictional area, the
9retailer shall notify the department of revenue no later than 30 days after receiving
10notice from the department. The department of revenue shall affirm or revise its
11original determination no later than 30 days after receiving the retailer's notice.
AB75-ASA1, s. 1871d 12Section 1871d. 77.77 (1) (a) of the statutes, as affected by 2009 Wisconsin Act
132
, is amended to read:
AB75-ASA1,1031,2214 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
15or the lease, rental, or license of tangible personal property and property, items, and
16goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
17subchapter, and the incremental amount of tax caused by a rate increase applicable
18to those services, leases, rentals, or licenses is due, beginning with the first billing
19period starting on or after the effective date of the county ordinance, special district
20resolution, transit authority resolution, or rate increase, regardless of whether the
21service is furnished or the property, item, or good is leased, rented, or licensed to the
22customer before or after that date.
AB75-ASA1, s. 1871e 23Section 1871e. 77.77 (1) (b) of the statutes, as created by 2009 Wisconsin Act
242
, is amended to read:
AB75-ASA1,1032,9
177.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
2or the lease, rental, or license of tangible personal property and property, items, and
3goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
4subchapter, and a decrease in the tax rate imposed under this subchapter on those
5services first applies, beginning with bills rendered on or after the effective date of
6the repeal or sunset of a county ordinance or, special district resolution, or transit
7authority resolution
imposing the tax or other rate decrease, regardless of whether
8the service is furnished or the property, item, or good is leased, rented, or licensed
9to the customer before or after that date.
AB75-ASA1, s. 1871f 10Section 1871f. 77.77 (3) of the statutes is amended to read:
AB75-ASA1,1032,2011 77.77 (3) The sale of building materials to contractors engaged in the business
12of constructing, altering, repairing or improving real estate for others is not subject
13to the taxes under this subchapter, and the incremental amount of tax caused by the
14rate increase applicable to those materials is not due, if the materials are affixed and
15made a structural part of real estate, and the amount payable to the contractor is
16fixed without regard to the costs incurred in performing a written contract that was
17irrevocably entered into prior to the effective date of the county ordinance, special
18district resolution, transit authority resolution, or rate increase or that resulted from
19the acceptance of a formal written bid accompanied by a bond or other performance
20guaranty that was irrevocably submitted before that date.
AB75-ASA1, s. 1872 21Section 1872. 77.78 of the statutes is amended to read:
AB75-ASA1,1033,3 2277.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
23as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that
24is required to be registered by this state may be registered or titled by this state
25unless the registrant files a sales and use tax report and pays the county tax, transit

1authority tax,
and special district tax at the time of registering or titling to the state
2agency that registers or titles the property. That state agency shall transmit those
3tax revenues to the department of revenue.
AB75-ASA1, s. 1872g 4Section 1872g. 77.85 of the statutes is amended to read:
AB75-ASA1,1033,9 577.85 State contribution. The department shall pay before June 30 annually
6the municipal treasurer, from the appropriation under s. 20.370 (5) (bv), 20 cents for
7each acre of land in the municipality that is designated as managed forest land under
8this subchapter and for each acre of land in the municipality that has been
9withdrawn under s. 77.885 but for which payments under s. 77.84 (2) are being made
.
AB75-ASA1, s. 1872r 10Section 1872r. 77.885 of the statutes is created to read:
AB75-ASA1,1033,16 1177.885 Withdrawal of tribal lands. Upon request of an Indian tribe, the
12department shall order the withdrawal of all land that is owned in fee by that tribe
13that is designated as managed forest land from the managed forest land program.
14No withdrawal tax under s. 77.88 (5) or withdrawal fee under s. 77.88 (5m) may be
15assessed against an Indian tribe for the withdrawal of such land if all of the following
16apply:
AB75-ASA1,1033,19 17(1) The Indian tribe provides the department, before the date of the withdrawal
18order, with documentation that demonstrates that the tribe intends to transfer the
19land to the United States to be held in trust for the tribe.
AB75-ASA1,1033,24 20(2) The tribe and the department have in effect a written agreement under
21which the tribe agrees that the land shall continue to be treated as managed forest
22land for purposes of ss. 77.83, 77.84, 77.85, 77.86, 77.87, 77.875, 77.876, 77.89, 77.90,
2377.905, and 77.91 until the date on which the managed forest land order would have
24expired.
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