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.
AB75-ASA1, s. 1873d
1Section 1873d. 77.92 (4) of the statutes, as affected by 2009 Wisconsin Act 2,
2is amended to read:
AB75-ASA1,1034,183 77.92 (4) "Net business income," with respect to a partnership, means taxable
4income as calculated under section 703 of the Internal Revenue Code; plus the items
5of income and gain under section 702 of the Internal Revenue Code, including taxable
6state and municipal bond interest and excluding nontaxable interest income or
7dividend income from federal government obligations; minus the items of loss and
8deduction under section 702 of the Internal Revenue Code, except items that are not
9deductible under s. 71.21; plus guaranteed payments to partners under section 707
10(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
11(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r), (3s),
12(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k), and (8r); and plus or minus, as
13appropriate, transitional adjustments, depreciation differences, and basis
14differences under s. 71.05 (13), (15), (16), (17), and (19); but excluding income, gain,
15loss, and deductions from farming. "Net business income," with respect to a natural
16person, estate, or trust, means profit from a trade or business for federal income tax
17purposes and includes net income derived as an employee as defined in section 3121
18(d) (3) of the Internal Revenue Code.
AB75-ASA1, s. 1874 19Section 1874. 77.994 (1) (intro.) of the statutes is amended to read:
AB75-ASA1,1035,220 77.994 (1) (intro.) Except as provided in sub. subs. (2) and (3), a municipality
21or a county all of which is included in a premier resort area under s. 66.1113 may, by
22ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease,
23or rental in the municipality or county of goods or services that are taxable under
24subch. III made by businesses that are classified in the standard industrial

1classification manual, 1987 edition, published by the U.S. office of management and
2budget, under the following industry numbers:
AB75-ASA1, s. 1874b 3Section 1874b. 77.994 (1) (intro.) of the statutes, as affected by 2009
4Wisconsin Acts 2 and .... (this act), is repealed and recreated to read:
AB75-ASA1,1035,115 77.994 (1) (intro.) Except as provided in subs. (2) and (3), a municipality or a
6county all of which is included in a premier resort area under s. 66.1113 may, by
7ordinance, impose a tax at a rate of 0.5% of the sales price from the sale, license, lease,
8or rental in the municipality or county of property, items, goods, or services that are
9taxable under subch. III made by businesses that are classified in the standard
10industrial classification manual, 1987 edition, published by the U.S. office of
11management and budget, under the following industry numbers:
AB75-ASA1, s. 1887 12Section 1887. 77.994 (3) of the statutes is created to read:
AB75-ASA1,1035,1613 77.994 (3) Any municipality that enacted an ordinance imposing the tax under
14sub. (1) that became effective before January 1, 2000, may amend the ordinance to
15increase the tax rate under this section to 1 percent. The amended ordinance is
16effective on the dates provided under s. 77.9941 (1).
AB75-ASA1, s. 1887b 17Section 1887b. 77.994 (4) of the statutes is created to read:
AB75-ASA1,1035,2518 77.994 (4) (a) Except as provided in par. (b), no seller or certified service
19provider, as defined in s. 77.51 (1g), is liable for the tax, interest, or penalties imposed
20under this subchapter on a transaction in which the seller or certified service
21provider charged and collected the incorrect amount of tax imposed under this
22subchapter on the sale of a product that was shipped to the purchaser's location
23within a premier resort area, until such time as a database identifying the addresses
24subject to each premier resort area tax is available to all sellers and certified service
25providers.
AB75-ASA1,1036,2
1(b) The relief from liability described in par. (a) does not apply to transactions
2which are sourced to the seller's place of business under s. 77.522 (1) (b) 1.
AB75-ASA1, s. 1888 3Section 1888. 77.9941 (1) of the statutes is amended to read:
AB75-ASA1,1036,74 77.9941 (1) The ordinance under s. 77.994 is effective on January 1, April 1,
5July 1 or October 1. The municipality or county shall deliver a certified copy of that
6ordinance, or an amended ordinance under s. 77.994 (3), to the secretary of revenue
7at least 120 days before its effective date.
AB75-ASA1, s. 1889d 8Section 1889d. 77.9951 (2) of the statutes, as affected by 2009 Wisconsin Act
92
, is amended to read:
AB75-ASA1,1036,1410 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b),
11(3), (4), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
1277.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
13subch. III, apply to the fee under this subchapter. The renter shall collect the fee
14under this subchapter from the person to whom the vehicle is rented.
AB75-ASA1, s. 1890m 15Section 1890m. Subchapter XIII (title) of chapter 77 [precedes 77.9971] of the
16statutes is amended to read:
AB75-ASA1,1036,1717 CHAPTER 77
AB75-ASA1,1036,1818 SUBCHAPTER XIII
AB75-ASA1,1036,20 19REGIONAL TRANSIT KRM
20AUTHORITY FEE
AB75-ASA1, s. 1891 21Section 1891. 77.9971 of the statutes is renumbered 77.9971 (1) and amended
22to read:
AB75-ASA1,1037,1123 77.9971 (1) A regional transit The KRM authority under s. 59.58 (6) (7) may
24impose a fee at a rate not to exceed $2 $16, as adjusted under sub. (2), for each
25transaction in the region, as defined in s. 59.58 (6) (a) 2., authority's jurisdictional

1area, as described in s. 59.58 (7) (b),
on the rental, but not for rerental and not for
2rental as a service or repair replacement vehicle, of Type 1 automobiles, as defined
3in s. 340.01 (4) (a), by establishments primarily engaged in short-term rental of
4passenger cars without drivers, for a period of 30 days or less, unless the sale is
5exempt from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), or (9a). The fee
6imposed under this subchapter shall be effective on the first day of the first month
7that begins at least 90 days after the governing body board of directors of the regional
8transit
KRM authority approves the imposition of the fee and notifies the
9department of revenue. The governing body board of directors shall notify the
10department of a repeal of the fee imposed under this subchapter at least 60 days
11before the effective date of the repeal.
AB75-ASA1, s. 1891d 12Section 1891d. 77.9971 (2) of the statutes is created to read:
AB75-ASA1,1037,1913 77.9971 (2) (a) The KRM authority's board of directors may provide for the
14annual adjustment of the fee specified in sub. (1) to reflect the average annual
15percentage change in the U.S. consumer price index for all urban consumers, U.S.
16city average, as determined by the U.S. department of labor, for the 12 months
17ending on September 30 of the year before the adjustment. If the fee is adjusted
18under this subsection and the adjusted fee is not evenly divisible by $0.25, the
19adjusted fee shall be rounded to the next highest quarter-dollar amount.
AB75-ASA1,1037,2220 (b) If the fee is adjusted under this subsection, the KRM authority shall provide
21notice to the department of revenue of the fee adjustment at least 90 days before the
22adjustment becomes effective.
AB75-ASA1, s. 1891h 23Section 1891h. 77.9972 (3) of the statutes is amended to read:
AB75-ASA1,1038,1024 77.9972 (3) From the appropriation under s. 20.835 (4) (gh), the department
25of revenue shall distribute 97.45% of the fees collected under this subchapter for each

1regional transit authority
to that the KRM authority and shall indicate to the
2authority the fees reported by each fee payer in the authority's jurisdiction, no later
3than the end of the month following the end of the calendar quarter in which the
4amounts were collected. The fees distributed shall be increased or decreased to
5reflect subsequent refunds, audit adjustments, and all other adjustments. Interest
6paid on refunds of the fee under this subchapter shall be paid from the appropriation
7under s. 20.835 (4) (gh) at the rate under s. 77.60 (1) (a). Any regional transit
8authority that
If the KRM authority receives a report along with a payment under
9this subsection, the KRM authority is subject to the duties of confidentiality to which
10the department of revenue is subject under s. 77.61 (5).
AB75-ASA1, s. 1891p 11Section 1891p. 77.9972 (6) of the statutes is created to read:
AB75-ASA1,1038,1412 77.9972 (6) If the department of revenue receives notice of a fee adjustment
13under s. 77.9971 (2) (b), the department shall publish the new adjusted fee at least
1430 days before the adjustment becomes effective.
AB75-ASA1, s. 1891t 15Section 1891t. 77.9973 of the statutes is amended to read:
AB75-ASA1,1038,21 1677.9973 Discontinuation. Retailers and the department of revenue may not
17collect fees under this subchapter for any regional transit the KRM authority after
18the calendar quarter during which the regional transit KRM authority ceases to
19exist, except that the department may collect from retailers fees that accrued before
20that calendar quarter and interest and penalties that relate to those fees. If fees are
21collected, the authority may use the revenue for any lawful purpose.
AB75-ASA1, s. 1892 22Section 1892. Subchapter XIV of chapter 77 [precedes 77.998] of the statutes
23is created to read:
AB75-ASA1,1038,2424 CHAPTER 77
AB75-ASA1,1039,2
1SUBCHAPTER XIV
2 oil company profits tax
AB75-ASA1,1039,3 377.998 Definitions. In this subchapter:
AB75-ASA1,1039,5 4(1) "Annual gross receipts" means the gross receipts that correspond to the
5state's fiscal year.
AB75-ASA1,1039,7 6(2) "Biodiesel fuel" means biodiesel fuel, as defined in s. 168.14 (2m) (a), that
7is not blended with any petroleum product.
AB75-ASA1,1039,8 8(3) "Department" means the department of revenue.
AB75-ASA1,1039,16 9(4) "Gross receipts" means all consideration received from the first sale of
10motor vehicle fuel received by a supplier for sale in this state, for sale for export to
11this state, or for export to this state, not including state or federal excise taxes, or
12petroleum inspection fees, collected from the purchaser. "Gross receipts" does not
13include consideration received from the first sale of motor vehicle fuel received by a
14supplier for sale in this state, for sale for export to this state, or for export to this state,
15if the motor vehicle fuel is biodiesel fuel, ethanol blended with gasoline consisting of
16at least 85 percent ethanol, or motor vehicle fuel specified under s. 78.01 (2) or (2m).
AB75-ASA1,1039,17 17(5) "Motor vehicle fuel" has the meaning given in s. 78.005 (13).
AB75-ASA1,1039,19 18(6) "Related party" means a person whose relationship with the supplier is
19described under section 267 (b) of the Internal Revenue Code.
AB75-ASA1,1039,20 20(7) "Supplier" has the meaning given in s. 78.005 (14).
AB75-ASA1,1039,21 21(8) "Terminal operator" has the meaning given in s. 78.005 (16).
AB75-ASA1,1040,2 2277.9981 Imposition. (1) For the privilege of doing business in this state, there
23is imposed a tax on each supplier at the rate of the following percentages of the
24supplier's annual gross receipts that are derived from the first sale in this state of

1motor vehicle fuel received by the supplier for sale in this state, for sale for export
2to this state, or for export to this state:
AB75-ASA1,1040,33 (a) For the first $15,000,000 of the supplier's annual gross receipts, 0.0 percent.
AB75-ASA1,1040,54 (b) For that portion of the supplier's annual gross receipts that exceeds
5$15,000,000, but not $75,000,000, 0.5 percent.
AB75-ASA1,1040,76 (c) For that portion of the supplier's annual gross receipts that exceeds
7$75,000,000, but not $120,000,000, 1.5 percent.
AB75-ASA1,1040,98 (d) For that portion of the supplier's annual gross receipts that exceeds
9$120,000,000, 3 percent.
AB75-ASA1,1040,15 10(2) Any person, including a terminal operator, who is not a licensee under s.
1178.09 and who either used any motor vehicle fuel in this state or has possession of
12any motor vehicle fuel, other than that contained in a motor vehicle's fuel tank, for
13which the tax under this subchapter has not been paid or for which no supplier has
14incurred liability for paying the tax, shall file a report, in the manner described by
15the department, and pay the tax based on the purchase price of the motor vehicle fuel.
AB75-ASA1,1040,18 1677.9982 Administration. (1) The department shall administer the tax under
17this subchapter and may take any action, or conduct any proceeding as authorized
18by law, and impose interest and penalties, as provided under subch. XIII of ch. 71.
AB75-ASA1,1040,20 19(2) The taxes imposed under this subchapter are due and payable as provided
20under s. 78.12 (5) and as provided by the department by rule.
AB75-ASA1,1041,4 21(3) For purposes of determining the amount of the taxes imposed under this
22subchapter, income derived from the first sale in this state of the fuels described in
23s. 78.01 (2) and (2m) is not included in the supplier's annual gross receipts. For
24purposes of determining the amount of the tax imposed under this subchapter, with
25regard to a transfer of motor vehicle fuel from a supplier to a related party, the point

1of first sale in this state is the date of such transfer, and the annual gross receipts
2are calculated on a monthly basis using an index determined by rule by the
3department. For purposes of this subchapter, there is only one point of first sale in
4this state with regard to the sale of the same motor vehicle fuel.
AB75-ASA1,1041,16 5(4) No person who is subject to the tax imposed under this subchapter shall
6increase the selling price of motor vehicle fuel in order to recover the amount of the
7tax. The person primarily responsible for increasing the selling price of motor vehicle
8fuel to recover the amount of the tax is subject to a penalty equal to the amount of
9the tax passed through to the purchaser. For purposes of this subsection, the person
10primarily responsible for increasing the selling price of motor vehicle fuel to recover
11the amount of the tax is the officer, employee, or other responsible person of a
12corporation or other form of business association or the partner, member, employee,
13or other responsible person of a partnership, limited liability company, or sole
14proprietorship who, as such officer, employee, partner, member, or other responsible
15person, has a duty to approve, confirm, ratify, or validate the selling price of motor
16vehicle fuel.
AB75-ASA1,1041,19 17(5) At the secretary of revenue's request, the attorney general may represent
18this state, or assist a district attorney, in prosecuting any case arising under this
19subchapter.
AB75-ASA1,1042,2 20(6) In addition to any other audits the department conducts to administer and
21enforce this subchapter, the department may audit any supplier who is subject to the
22tax imposed under this subchapter to determine whether the supplier has increased
23the selling price of motor vehicle fuel in order to recover the amount of the tax.
24Subject to the confidentiality provisions under s. 71.78 (1) to (4) and (5) to (8), as
25provided under sub. (7), annually, the department shall submit a report to the

1governor and the legislature, as provided under s. 13.172 (2), that contains
2information on all audits conducted under this subsection in the previous year.
AB75-ASA1,1042,8 3(7) Sections 71.74 (1) to (3), (5), (7), and (9) to (15), 71.75 (1), (2), (6), (7), and
4(9), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to
5(6), (8) to (12), (14), (17), and (18), 71.82 (1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2.
6and (b) 1., 2., and 6., (2) (a) 1. to 3. and (b) 1. to 3., and (3), 71.87, 71.88, 71.89, 71.90,
771.91 (1) (a), (2), (3), and (4) to (7), 71.92, and 71.93 as they apply to the taxes under
8ch. 71 apply to the taxes under this subchapter.
AB75-ASA1,1042,10 9(8) The department shall deposit all revenue collected under this subchapter
10into the transportation fund.
AB75-ASA1, s. 1893 11Section 1893. 79.01 (2d) of the statutes is amended to read:
AB75-ASA1,1042,1512 79.01 (2d) There is established an account in the general fund entitled the
13"County and Municipal Aid Account." Beginning with the distributions in 2011, the
14total amount to be distributed each year to counties and municipalities from the
15county and municipal aid account is $824,825,715.
AB75-ASA1, s. 1894 16Section 1894. 79.02 (4) of the statutes is created to read:
AB75-ASA1,1042,1917 79.02 (4) (a) For the payments in 2010, subject to par. (c) 1., the amount of the
18payment to each county from the county and municipal aid account shall be reduced
19by an amount determined as follows:
AB75-ASA1,1042,2120 1. Multiply the amount paid to all counties in 2009 from the county and
21municipal aid account by 0.035.
AB75-ASA1,1042,2322 2. Divide the amount determined in subd. 1. by the value of all property in the
23state, as determined under s. 70.57.
AB75-ASA1,1042,2524 3. Multiply the property value of the county, as determined under s. 70.57, by
25the number determined in subd. 2.
AB75-ASA1,1043,3
1(b) For the payments in 2010, subject to par. (c) 2., the amount of the payment
2to each municipality from the county and municipal aid account shall be reduced by
3an amount determined as follows:
AB75-ASA1,1043,54 1. Multiply the amount paid to all municipalities in 2009 from the county and
5municipal aid account by 0.035.
AB75-ASA1,1043,76 2. Divide the amount determined in subd. 1. by the value of all property in the
7state, as determined under s. 70.57.
AB75-ASA1,1043,98 3. Multiply the property value of the municipality, as determined under s.
970.57, by the number determined in subd. 2.
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