AB75-ASA1,1010,5
177.54 (30) (a) 7. Fuel sold for use in motorboats that are regularly employed
2in carrying persons for hire for sport fishing in and upon the outlying waters, as
3defined in s. 29.001 (63), and the rivers and tributaries specified in s. 29.2285 (2) (a)
41. and 2., if the owner and all operators are licensed under s. 29.514 to operate the
5boat for that purpose.
AB75-ASA1, s. 1849s 6Section 1849s. 77.54 (35) of the statutes, as affected by 2009 Wisconsin Act
72
, is amended to read:
AB75-ASA1,1010,118 77.54 (35) The sales price from the sales of tangible personal property, or items,
9or property, or goods under s. 77.52 (1) (b), or (c), or (d), tickets, or admissions by any
10baseball team affiliated with the Wisconsin Department of American Legion
11baseball.
AB75-ASA1, s. 1850b 12Section 1850b. 77.54 (49) of the statutes, as affected by 2009 Wisconsin Act
132
, is amended to read:
AB75-ASA1,1011,314 77.54 (49) The sales price from the sale of and the storage, use, or other
15consumption of taxable services and tangible personal property or items, or property,
16or goods
under s. 77.52 (1) (b), or (c), or (d), that are physically transferred to the
17purchaser as a necessary part of services that are subject to the taxes imposed under
18s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and
19property, or item, or good are members of the same affiliated group under section
201504 of the Internal Revenue Code and are eligible to file a single consolidated return
21for federal income tax purposes. For purposes of this subsection, if a seller purchases
22a taxable service, or item, or property, or goods under s. 77.52 (1) (b), or (c), or (d), or
23tangible personal property, as described in this subsection, that is subsequently sold
24to a member of the seller's affiliated group and the sale is exempt under this
25subsection from the taxes imposed under this subchapter, the original purchase of

1the taxable service, or item, or property, or goods under s. 77.52 (1) (b), or (c), or (d),
2or tangible personal property by the seller is not considered a sale for resale or
3exempt under this subsection.
AB75-ASA1, s. 1850d 4Section 1850d. 77.54 (50) of the statutes, as created by 2009 Wisconsin Act
52
, is amended to read:
AB75-ASA1,1011,106 77.54 (50) The sales price from the sale, license, lease, or rental of and the
7storage, use, or other consumption of specified digital goods or additional digital
8goods, if the sale, license, lease, or rental of and the storage, use, or other
9consumption of such goods sold in a tangible form is exempt from, or not subject to,
10taxation under this subchapter.
AB75-ASA1, s. 1850e 11Section 1850e. 77.54 (54) of the statutes, as affected by 2009 Wisconsin Act
122
, is amended to read:
AB75-ASA1,1011,1713 77.54 (54) The sales price from the sale of and the storage, use, or other
14consumption of tangible personal property, and items, and property, and goods under
15s. 77.52 (1) (b), and (c), and (d), and taxable services that are sold by a home exchange
16service that receives moneys from the appropriation account under s. 20.485 (1) (g)
17and is operated by the department of veterans affairs.
AB75-ASA1, s. 1851 18Section 1851. 77.54 (57) of the statutes is created to read:
AB75-ASA1,1011,1919 77.54 (57) (a) In this subsection:
AB75-ASA1,1012,220 1. "Biotechnology" means the application of biotechnologies, including
21recombinant deoxyribonucleic acid techniques, biochemistry, molecular and cellular
22biology, genetics, genetic engineering, biological cell fusion, and other bioprocesses,
23that use living organisms or parts of an organism to produce or modify products to
24improve plants or animals or improve animal health, develop microorganisms for

1specific uses, identify targets for small molecule pharmaceutical development, or
2transform biological systems into useful processes and products.
AB75-ASA1,1012,33 2. "Machinery" has the meaning given in s. 70.11 (27) (a) 2.
AB75-ASA1,1012,44 3. "Manufacturing" has the meaning given in sub. (7h).
AB75-ASA1,1012,55 4. "Primarily" means more than 50 percent.
AB75-ASA1,1012,76 5. "Qualified research" means qualified research as defined under section 41
7(d) (1) of the Internal Revenue Code.
AB75-ASA1,1012,88 6. "Used exclusively" has the meaning given in sub. (3) (b) 3.
AB75-ASA1,1012,109 (b) The sales price from the sale of and the storage, use, or other consumption
10of all of the following:
AB75-ASA1,1012,1411 1. Machinery and equipment, including attachments, parts, and accessories,
12that are sold to persons who are engaged primarily in manufacturing or
13biotechnology in this state and are used exclusively and directly in qualified
14research.
AB75-ASA1,1012,1915 2. Tangible personal property or item or property under s. 77.52 (1) (b) or (c)
16that is sold to persons who are engaged primarily in manufacturing or biotechnology
17in this state, if the tangible personal property or item or property under s. 77.52 (1)
18(b) or (c) is consumed or destroyed or loses its identity while being used exclusively
19and directly in qualified research.
AB75-ASA1, s. 1851e 20Section 1851e. 77.55 (1) (intro.) of the statutes, as affected by 2009 Wisconsin
21Act 2
, is amended to read:
AB75-ASA1,1012,2422 77.55 (1) (intro.) There is exempted from the computation of the amount of the
23sales tax the sales price from the sale of any tangible personal property, or items, or
24property, or goods under s. 77.52 (1) (b), or (c), and (d), or services to:
AB75-ASA1, s. 1851f
1Section 1851f. 77.55 (2) of the statutes, as affected by 2009 Wisconsin Act 2,
2is amended to read:
AB75-ASA1,1013,103 77.55 (2) There is exempted from the computation of the amount of the sales
4tax the sales price from sales of tangible personal property, and items, and property,
5and goods
under s. 77.52 (1) (b), and (c), and (d), to a common or contract carrier,
6shipped by the seller via the purchasing carrier under a bill of lading whether the
7freight is paid in advance, or the shipment is made freight charges collect, to a point
8outside this state and the property, or item, or good is actually transported to the
9out-of-state destination for use by the carrier in the conduct of its business as a
10carrier.
AB75-ASA1, s. 1851g 11Section 1851g. 77.55 (3) of the statutes, as affected by 2009 Wisconsin Act 2,
12is amended to read:
AB75-ASA1,1013,1913 77.55 (3) There is exempted from the computation of the amount of the sales
14tax the sales price from sales of tangible personal property, and items, and property,
15and goods
under s. 77.52 (1) (b), and (c), and (d), purchased for use solely outside this
16state and delivered to a forwarding agent, export packer, or other person engaged in
17the business of preparing goods for export or arranging for their exportation, and
18actually delivered to a port outside the continental limits of the United States prior
19to making any use thereof.
AB75-ASA1, s. 1851h 20Section 1851h. 77.56 (1) of the statutes, as affected by 2009 Wisconsin Act 2,
21is amended to read:
AB75-ASA1,1013,2522 77.56 (1) The storage, use or other consumption in this state of tangible
23personal
property, including and items, property, and goods under s. 77.52 (1) (b), (c),
24and (d), the sales price from the sale of which is reported to the department in the
25measure of the sales tax, is exempted from the use tax.
AB75-ASA1, s. 1852
1Section 1852. 77.58 (3) (a) of the statutes is amended to read:
AB75-ASA1,1014,182 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller.
3For purposes of the use tax a return shall be filed by every retailer engaged in
4business in this state and by every person purchasing tangible personal property or
5services, the storage, use or other consumption of which is subject to the use tax, who
6has not paid the use tax due to a retailer required to collect the tax. If a qualified
7subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner
8of that subsidiary shall elect to either include the information for that subsidiary on
9the owner's return. Returns shall be signed by the person required to file the return
10or by a duly authorized agent but need not be verified by oath
or file a separate
11electronic return for that entity
. If a single-owner entity is disregarded as a separate
12entity under ch. 71, the owner shall elect to either include the information from the
13entity on the owner's return or file a separate electronic return for that entity. If an
14owner that owns more than one entity that is disregarded as a separate entity under
15ch. 71 elects to file a separate return for one of its disregarded entities, the owner
16shall file separate returns for all of its disregarded entities. Returns filed under this
17paragraph shall be signed by the person required to file the return or by a duly
18authorized agent but need not be verified by oath
.
AB75-ASA1, s. 1852b 19Section 1852b. 77.58 (3) (a) of the statutes, as affected by 2009 Wisconsin Acts
202 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1015,1121 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller.
22For purposes of the use tax a return shall be filed by every retailer engaged in
23business in this state and by every person purchasing tangible personal property, or
24items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services, the storage, use
25or other consumption of which is subject to the use tax, who has not paid the use tax

1due to a retailer required to collect the tax. If a qualified subchapter S subsidiary
2is not regarded as a separate entity under ch. 71, the owner of that subsidiary shall
3elect to either include the information for that subsidiary on the owner's return or
4file a separate electronic return for that entity. If a single-owner entity is
5disregarded as a separate entity under ch. 71, the owner shall elect to either include
6the information from the entity on the owner's return or file a separate electronic
7return for that entity. If an owner that owns more than one entity that is disregarded
8as a separate entity under ch. 71 elects to file a separate return for one of its
9disregarded entities, the owner shall file separate returns for all of its disregarded
10entities. Returns filed under this paragraph shall be signed by the person required
11to file the return or by a duly authorized agent but need not be verified by oath.
AB75-ASA1, s. 1852d 12Section 1852d. 77.58 (6) of the statutes, as affected by 2009 Wisconsin Act 2,
13is amended to read:
AB75-ASA1,1015,1714 77.58 (6) For the purposes of the sales tax, the sales price from rentals, licenses,
15or leases of tangible personal property or items, property, or goods under s. 77.52 (1)
16(b), (c), or (d) shall be reported and the tax paid in accordance with such rules as the
17department prescribes.
AB75-ASA1, s. 1852f 18Section 1852f. 77.585 (8) of the statutes, as created by 2009 Wisconsin Act 2,
19is repealed and recreated to read:
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.
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