Amendment ASA1-AB75

AB75-ASA1, s. 1807 Section 1807. 71.93 (8) of the statutes is renumbered 71.93 (8) (a).

AB75-ASA1, s. 1808 Section 1808. 71.93 (8) (b) of the statutes is created to read:

AB75-ASA1,984,9 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless negotiations between the agency and debtor are actively ongoing, the debt is the subject of legal action or administrative proceedings, or the agency determines that the debtor is adhering to an acceptable payment arrangement. At least 30 days before the department pursues the collection of any debt referred by a state agency, either the department or the agency shall provide the debtor with a written notice that the debt will be referred to the department for collection. The department may collect amounts owed, pursuant to the written agreement, from the debtor in addition to offsetting the amounts as provided under sub. (3). The department shall charge each debtor whose debt is subject to collection under this paragraph an amount for administrative expenses and that amount shall be credited to the appropriation under s. 20.566 (1) (h).

AB75-ASA1,984,12 2. The department may enter into agreements described under subd. 1. with the courts, the legislature, authorities, as defined in s. 16.41 (4), and local units of government.

AB75-ASA1,984,14 3. Agreements required under subd. 1. shall be completed no later than July 1, 2010, except that an agreement may allow a delay or phase-in of referrals.

AB75-ASA1,984,17 4. The secretary of revenue may waive the referral of certain types of debt. The department's determination that a debt is not collectable does not prevent the referring agency from taking additional collection actions.

AB75-ASA1,984,22 5. The department may collect debts and assess interest on delinquent amounts under this paragraph in the same manner that it collects taxes and assesses interest under ss. 71.82 (2), 71.91, 71.92, and 73.03 (20). The department's use of tax returns and related information to collect debts under this paragraph is not a violation of s. 71.78, 72.06, 77.61 (5), 78.80 (3), or 139.38 (6).

AB75-ASA1,985,2 6. If the debtor owes debt to the department and to other entities, payments shall first apply to debts owed to the department, then to the state agencies, the courts, the legislature, and authorities, as defined in s. 16.41 (4), in the order in which the debts were referred to the department, and then to local units of government in the order in which the debts were referred to the department.

AB75-ASA1, s. 1811 Section 1811. 73.03 (52) of the statutes is renumbered 73.03 (52) (a).

AB75-ASA1, s. 1812 Section 1812. 73.03 (52) (b) of the statutes is created to read:

AB75-ASA1,985,15 73.03 (52) (b) To enter into agreements with the federal department of the treasury that provide for offsetting state payments against federal nontax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal payments, as authorized by federal law, against state tax and nontax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under par. (a) and ss. 71.93 and 71.935 occur before the setoffs under this paragraph. The agreement shall provide that the federal department of the treasury may deduct a fee from each administrative offset and state payment offset. For purposes of this paragraph "administrative offset" is any offset of federal payments to collect state debts and "state payment offset" is any offset of state payments to collect federal nontax debts.

AB75-ASA1, s. 1814 Section 1814. 73.03 (64) of the statutes is created to read:

AB75-ASA1,986,2 73.03 (64) To post on the Internet a list of every person who has had a seller's permit revoked under s. 77.52 (11). The Internet site shall list the real name, business name, address, revocation date, type of tax due, and amount due, including interests, penalties, fees, and costs, for each person who has had a seller's permit revoked under s. 77.52 (11). The department shall update the Internet site periodically to add revoked permits and to remove permits that are no longer revoked or for which the permit holder has made sufficient arrangements with the department so that the permit holder may be issued a monthly seller's permit. The department shall update the Internet site quarterly to remove revoked permits for entities that have been out of business for at least one year.

AB75-ASA1, s. 1815 Section 1815. 73.03 (65) of the statutes is created to read:

AB75-ASA1,986,7 73.03 (65) (a) To enter into agreements with federally recognized American Indian tribes or bands in this state to collect, remit, and provide refunds of the following taxes for activities that occur on tribal lands or are undertaken by tribal members outside of tribal lands:

AB75-ASA1,986,8 1. Income taxes imposed under subch. I of ch. 71.

AB75-ASA1,986,9 2. Withholding taxes imposed under subch. X of ch. 71.

AB75-ASA1,986,10 3. Sales and use taxes under subch. III of ch. 77.

AB75-ASA1,986,11 4. Motor vehicle fuel taxes imposed under subch. I of ch. 78.

AB75-ASA1,986,12 5. Beverage taxes imposed under subch. I of ch. 139.

AB75-ASA1,986,16 (b) For purposes of this subsection, all tax and financial information disclosed during negotiations, or exchanged pursuant to a final agreement, between the department and a federally recognized American Indian tribe or band in this state is subject to the confidentiality provisions under ss. 71.78 and 77.61 (5).

AB75-ASA1,986,19 (c) The department shall submit a copy of each agreement negotiated under this subsection to the joint committee on finance no later than 30 days after the agreement is signed by the department and the tribe or band.

AB75-ASA1, s. 1815b Section 1815b. 73.03 (66) of the statutes is created to read:

AB75-ASA1,986,23 73.03 (66) To promulgate rules to ensure that the payments under s. 79.10 (4) made from the appropriation account under s. 20.835 (3) (qb) are used exclusively for school levy tax credits granted to state residents.

AB75-ASA1, s. 1815d Section 1815d. 73.03 (67) of the statutes is created to read:

AB75-ASA1,987,5 73.03 (67) To submit a request for a supplement under s. 16.515 for administering the debt collection program under s. 71.93 (8) (b) that includes a detailed plan for implementing the program, a listing of agencies and other entities that would participate in the program, an estimate of the amount of debt collections under the program, and the fees that the debtors would pay under the program.

AB75-ASA1, s. 1815g Section 1815g. 73.03 (68) of the statutes is created to read:

AB75-ASA1,987,15 73.03 (68) Beginning in 2010, to submit no later than June 30 of each year a report to the governor, the joint committee on finance, and the legislature, as provided under s. 13.172 (2), that describes the funding and position allocations for activities that are related to enhanced enforcement of state tax laws and that increase state tax revenues, including expenditures incurred for such activities, information regarding the type of activities, projects, and enforcement actions undertaken, the number of taxpayers affected, additional amounts assessed and collected, additional revenues generated, and an analysis of the cost-effectiveness of the activities.

AB75-ASA1, s. 1815m Section 1815m. 73.0305 of the statutes is amended to read:

AB75-ASA1,987,23 73.0305 Revenue limits and intradistrict transfer aid calculations. The department of revenue shall annually determine and certify to the state superintendent of public instruction, no later than the 4th Monday in June, the allowable rate of increase under subch. VII of ch. 121. The allowable rate of increase is the percentage change, if not negative, in the consumer price index for all urban consumers, U.S. city average, between the preceding March 31 and the 2nd preceding March 31, as computed by the federal department of labor.

AB75-ASA1, s. 1818g Section 1818g. 76.10 (1) of the statutes is amended to read:

AB75-ASA1,988,22 76.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each year, be entitled, on its own motion, to present evidence before the department relating to the state assessment made in the preceding year pursuant to s. 70.575. On request, in writing, for such hearing or presentation, the department shall fix a time therefor within 60 days after such application is filed, the same to be conducted in such manner as the department directs. Notice of such hearing shall be mailed to any company requesting a hearing and shall be published in the official state paper on the department's Web site for a reasonable period of time. Within 30 days after the conclusion of such hearing the department shall enter an order either affirming the state assessment or ordering correction thereof as provided in sub. (2). A copy of such order shall be sent by certified mail to the company or companies requesting such hearing and to any interested party who has made an appearance in such proceeding. The department may, on its own motion, correct such state assessment. Any company having filed application for review of the state assessment pursuant to this section, or any other interested party participating in such hearing, if aggrieved by the order entered by the department, may bring an action in the circuit court for Dane County within 30 days after the entry of such order to have said order set aside and a redetermination made of the state assessment. In any such action or in any hearing before the department pursuant to this section, any interested party may appear and be heard. An interested party includes any division of government whose revenues would be affected by any adjustment of the state assessment.

AB75-ASA1, s. 1827 Section 1827. 76.67 (2) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,989,10 76.67 (2) If any domestic insurer is licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credits under ss. 76.635, 76.636, 76.637, 76.638, and 76.655, except that the amount imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under ss. 76.635, 76.636, 76.637, 76.638, and 76.655 against that total, and except that the amount imposed shall not be less than the amount due under s. 601.93.

AB75-ASA1, s. 1829 Section 1829. Chapter 77 (title) of the statutes is amended to read:

AB75-ASA1,989,24 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, transit authority, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees; regional transit krm authority fee;

AB75-ASA1,989,25 oil company Profits tax

AB75-ASA1, s. 1830 Section 1830. 77.25 (8n) of the statutes is created to read:

AB75-ASA1,990,3 77.25 (8n) Between an individual and his or her domestic partner under ch. 770.

AB75-ASA1, s. 1830b Section 1830b. 77.51 (1a) (a) 5. of the statutes is created to read:

AB75-ASA1,990,5 77.51 (1a) (a) 5. Newspapers or other news or information products.

AB75-ASA1, s. 1830c Section 1830c. 77.51 (1a) (b) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,990,11 77.51 (1a) (b) For purposes of this subchapter, the sale, license, lease, or rental of or the storage, use, or other consumption of a digital code is treated the same as the sale, license, lease, or rental of or the storage, use, or other consumption of any additional digital goods for which the digital code relates.

AB75-ASA1, s. 1830d Section 1830d. 77.51 (2) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,991,7 77.51 (2) "Contractors" and "subcontractors" are the consumers of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) used by them in real property construction activities and the sales and use tax applies to the sale of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to them. A contractor engaged primarily in real property construction activities may use resale certificates only with respect to purchases of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which the contractor has sound reason to believe the contractor will sell to customers for whom the contractor will not perform real property construction activities involving the use of such tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d). In this subsection, "real property construction activities" means activities that occur at a site where tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are applied or adapted to the use or purpose to which real property is devoted are affixed to that real property, if the intent of the person who affixes that property is to make a permanent accession to the real property. In this subsection, "real property construction activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real property tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that remain remains tangible personal property after they are it is affixed.

AB75-ASA1, s. 1830e Section 1830e. 77.51 (3rm) (intro.) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,991,13 77.51 (3rm) (intro.) "Finished artwork" means the final art used for actual reproduction by photomechanical or other processes or for display purposes, but does not include Web site or home page designs. "Finished artwork" also includes all of the following items regardless of whether such items are reproduced:

AB75-ASA1, s. 1830f Section 1830f. 77.51 (7h) (a) (intro.) of the statutes, as affected by 2009 Wisconsin Act .... (this act), is repealed and recreated to read:

AB75-ASA1,991,23 77.51 (7h) (a) (intro.) "Manufacturing" means the production by machinery of a new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c) with a different form, use, and name from existing materials, by a process popularly regarded as manufacturing, and that begins with conveying raw materials and supplies from plant inventory to the place where work is performed in the same plant and ends with conveying finished units of tangible personal property or item or property under s. 77.52 (1) (b) or (c) to the point of first storage in the same plant. "Manufacturing" includes:

AB75-ASA1, s. 1831 Section 1831. 77.51 (7h) (a) 3. of the statutes is created to read:

AB75-ASA1,992,8 77.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing process to another in the same plant; testing or inspecting, throughout the manufacturing process, the new article of tangible personal property that is being manufactured; storing work in progress in the same plant where the manufacturing occurs; assembling finished units of tangible personal property; and packaging a new article of tangible personal property, if the manufacturer, or another person on the manufacturer's behalf, performs the packaging and if the packaging becomes part of the new article as it is customarily offered for sale by the manufacturer.

AB75-ASA1, s. 1831b Section 1831b. 77.51 (7h) (a) 3. of the statutes, as created by 2009 Wisconsin Act .... (this act), is repealed and recreated to read:

AB75-ASA1,992,20 77.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing process to another in the same plant; testing or inspecting, throughout the manufacturing process, the new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c) that is being manufactured; storing work in progress in the same plant where the manufacturing occurs; assembling finished units of tangible personal property or item or property under s. 77.52 (1) (b) or (c); and packaging a new article of tangible personal property or items or property under s. 77.52 (1) (b) or (c), if the manufacturer, or another person on the manufacturer's behalf, performs the packaging and if the packaging becomes part of the new article as it is customarily offered for sale by the manufacturer.

AB75-ASA1, s. 1832 Section 1832. 77.51 (7h) (b) of the statutes is created to read:

AB75-ASA1,992,24 77.51 (7h) (b) "Manufacturing" does not include storing raw materials or finished units of tangible personal property, research or development, delivery to or from the plant, or repairing or maintaining plant facilities.

AB75-ASA1, s. 1833 Section 1833. 77.51 (10) of the statutes is amended to read:

AB75-ASA1,993,9 77.51 (10) "Person" includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state, including any unit or division of the state, any county, city, village, town, municipal utility, municipal power district or other governmental unit, cooperative, unincorporated cooperative association, estate, trust, receiver, personal representative, any other fiduciary, and any representative appointed by order of any court or otherwise acting on behalf of others. "Person" also includes the owner of a single-owner entity that is disregarded as a separate entity under ch. 71.

AB75-ASA1, s. 1833b Section 1833b. 77.51 (10) of the statutes, as affected by 2009 Wisconsin Acts 2 and .... (this act), is repealed and recreated to read:

AB75-ASA1,993,19 77.51 (10) "Person" includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state, including any unit or division of the state, any county, city, village, town, municipal utility, municipal power district or other governmental unit, cooperative, unincorporated cooperative association, estate, trust, receiver, personal representative, any other fiduciary, any other legal entity, and any representative appointed by order of any court or otherwise acting on behalf of others.

AB75-ASA1, s. 1834 Section 1834. 77.51 (10b) of the statutes is created to read:

AB75-ASA1,993,24 77.51 (10b) For purposes of sub. (7h), "plant" means a parcel of property or adjoining parcels of property, including parcels that are separated only by a public road, and the buildings, machinery, and equipment that are located on the parcel, that are owned by or leased to the manufacturer.

AB75-ASA1, s. 1835 Section 1835. 77.51 (10c) of the statutes is created to read:

AB75-ASA1,994,2 77.51 (10c) For purposes of sub. (7h), "plant inventory" does not include unsevered mineral deposits.

AB75-ASA1, s. 1835d Section 1835d. 77.51 (12m) (b) 9. of the statutes is created to read:

AB75-ASA1,994,5 77.51 (12m) (b) 9. The police and fire protection fee imposed under s. 196.025 (6).

AB75-ASA1, s. 1835e Section 1835e. 77.51 (13) (k) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,994,10 77.51 (13) (k) With respect to a lease, any person deriving rentals from a lease of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) situated in sourced to this state as provided under s. 77.522.

AB75-ASA1, s. 1835f Section 1835f. 77.51 (13g) (a) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,994,18 77.51 (13g) (a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property, or items, or property, or goods under s. 77.52 (1) (b), or (c), or (d), located in this state or maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or other place of business in this state.

AB75-ASA1, s. 1836 Section 1836. 77.51 (13g) (d) of the statutes is created to read:

AB75-ASA1,995,2 77.51 (13g) (d) Any person who has an affiliate in this state, if the person is related to the affiliate and if the affiliate uses facilities or employees in this state to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in this state or for providing services to the related person's purchasers in this state, including accepting returns of purchases or resolving customer complaints. For purposes of this paragraph, 2 persons are related if any of the following apply:

AB75-ASA1,995,7 1. One person, or each person, is a corporation and one person and any person related to that person in a manner that would require a stock attribution from the corporation to the person or from the person to the corporation under section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the corporation's outstanding stock value.

AB75-ASA1,995,11 2. One person, or each person, is a partnership, estate, or trust and any partner or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries; own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital, stock, or value of the other person or both persons.

AB75-ASA1,995,15 3. An individual stockholder and the members of the stockholder's family, as defined in section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of both persons' outstanding stock value.

AB75-ASA1, s. 1836c Section 1836c. 77.51 (14) (j) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,995,21 77.51 (14) (j) The granting of possession of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction involving tangible personal property is deemed a continuing sale in this state.

AB75-ASA1, s. 1836d Section 1836d. 77.51 (14a) of the statutes is created to read:

AB75-ASA1,995,24 77.51 (14a) For purposes of ss. 77.54, 77.55, and 77.56, "sale" includes licenses, leases, and rentals.

AB75-ASA1, s. 1836e Section 1836e. 77.51 (15b) (b) 9. of the statutes is created to read:

AB75-ASA1,996,2 77.51 (15b) (b) 9. The police and fire protection fee imposed under s. 196.025 (6).

AB75-ASA1, s. 1836f Section 1836f. 77.51 (17x) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,996,9 77.51 (17x) "Specified digital goods" means digital audio works, digital audiovisual works, and digital books. For purposes of this subchapter, the sale, license, lease, or rental of or the storage, use, or other consumption of a digital code is treated the same as the sale, license, lease, or rental of or the storage, use, or other consumption of any specified digital goods for which the digital code relates.

AB75-ASA1, s. 1836g Section 1836g. 77.51 (20) of the statutes, as affected by 2009 Wisconsin Act 2, section 333, is amended to read:

AB75-ASA1,996,15 77.51 (20) "Tangible personal property" means personal property that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses, and includes electricity, gas, steam, water, and prewritten computer software, regardless of how it is delivered to the purchaser.

AB75-ASA1, s. 1836h Section 1836h. 77.51 (24) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,996,22 77.51 (24) "Value-added nonvoice data service" means a service that otherwise meets the definition of telecommunications services, in which computer processing applications are used to act on the form, content, code, or protocol of the information or data provided by the service and are used primarily for a purpose other than for transmitting, conveying, or routing data.

AB75-ASA1, s. 1836i Section 1836i. 77.52 (1) (a) of the statutes, as affected by 2009 Wisconsin Act 2, is amended to read:

AB75-ASA1,997,6 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible personal property, including accessories, components, attachments, parts, supplies and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the sales price from the sale, license, lease or rental of tangible personal property, including accessories, components, attachments, parts, supplies and materials, sold, licensed, leased or rented at retail in this state, as determined under s. 77.522.

AB75-ASA1, s. 1836j Section 1836j. 77.52 (1) (b) of the statutes, as created by 2009 Wisconsin Act 2, is amended to read: