AB40-ASA1,873,217 76.637 (4) Administration. If an insurer's certification is revoked under s.
18238.305 or
s. 560.705, 2009 stats., or if an insurer becomes ineligible for tax benefits
19under s. 238.302 or s. 560.702, 2009 stats., the insurer may not claim credits under
20this section for the taxable year that includes the day on which the certification is
21revoked; the taxable year that includes the day on which the insurer becomes
22ineligible for tax benefits; or succeeding taxable years and the insurer may not carry
23over unused credits from previous years to offset the fees imposed under ss. 76.60,
2476.63, 76.65, 76.66, or 76.67 for the taxable year that includes the day on which

1certification is revoked; the taxable year that includes the day on which the insurer
2becomes ineligible for tax benefits; or succeeding taxable years.
AB40-ASA1, s. 2175 3Section 2175. 76.638 (1) of the statutes is amended to read:
AB40-ASA1,873,54 76.638 (1) Definitions. In this section, "fund manager" means an investment
5fund manager certified under s. 238.15 (2) or s. 560.205 (2), 2009 stats.
AB40-ASA1, s. 2176 6Section 2176. 76.638 (2) of the statutes is amended to read:
AB40-ASA1,873,127 76.638 (2) Filing claims. For taxable years beginning after December 31, 2008,
8subject to the limitations provided under this subsection and s. 238.15 or s. 560.205,
92009 stats.
, an insurer may claim as a credit against the fees imposed under s. 76.60,
1076.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund
11manager that the fund manager invests in a business certified under s. 238.15 or s.
12560.205 (1), 2009 stats.
AB40-ASA1, s. 2177 13Section 2177. Chapter 77 (title) of the statutes is amended to read:
AB40-ASA1,873,1414 Chapter 77
AB40-ASA1,874,415 TAXATION OF FOREST CROPLANDS;
16 REAL ESTATE TRANSFER FEES;
17 SALES AND USE TAXES; COUNTY,
18 TRANSIT AUTHORITY, AND
19 SPECIAL DISTRICT SALES AND USE
20 TAXES; MANAGED FOREST LAND;
21RECYCLING economic development
22SURCHARGE; LOCAL FOOD
23 AND BEVERAGE TAX;
24 LOCAL RENTAL CAR TAX; PREMIER
25 RESORT AREA TAXES;

1STATE RENTAL VEHICLE FEE;
2 DRY CLEANING FEES;
3 SOUTHEASTERN REGIONAL
4 TRANSIT AUTHORITY FEE
AB40-ASA1, s. 2177m 5Section 2177m. Chapter 77 (title) of the statutes, as affected by 2011
6Wisconsin Act .... (this act), is amended to read:
AB40-ASA1,874,77 CHAPTER 77
AB40-ASA1,874,218 TAXATION OF FOREST CROPLANDS;
9 REAL ESTATE TRANSFER FEES;
10 SALES AND USE TAXES;
11 COUNTY, TRANSIT AUTHORITY, AND
12 SPECIAL DISTRICT SALES AND USE
13 TAXES; MANAGED FOREST LAND;
14 EConomic development SURCHARGE;
15 LOCAL FOOD AND BEVERAGE TAX;
16 LOCAL RENTAL CAR TAX; Premier
17 resort area taxes;
18 state rental vehicle fee;
19 dry cleaning fees;
20SOUTHEASTERN REGIONAL
21 TRANSIT AUTHORITY FEE
AB40-ASA1, s. 2178 22Section 2178. 77.22 (2) (d) of the statutes is amended to read:
AB40-ASA1,875,223 77.22 (2) (d) If the real estate transferred is not subject to certification under
24s. 101.122 (4) (a), waiver under s. 101.122 (4) (b) or stipulation under s. 101.122 (4)

1(c), the reason why it is not so subject or the form prescribed by the department of
2commerce safety and professional services under s. 101.122 (6).
AB40-ASA1, s. 2178m 3Section 2178m. 77.52 (21) of the statutes is renumbered 77.52 (21) (a) and
4amended to read:
AB40-ASA1,875,95 77.52 (21) (a) A Except as provided in par. (b), a person who provides a product
6that is not a distinct and identifiable product because it is provided free of charge,
7as provided in s. 77.51 (3pf) (b), is the consumer of that the product that is provided
8free of charge
and shall pay the tax imposed under this subchapter on the purchase
9price of that product.
AB40-ASA1, s. 2178n 10Section 2178n. 77.52 (21) (b) of the statutes is created to read:
AB40-ASA1,875,1511 77.52 (21) (b) A person who provides a product that is not distinct and
12identifiable because it is provided free of charge to a purchaser who must also
13purchase another product that is subject to the tax imposed under this subchapter
14from that person in the same transaction may purchase the product provided free of
15charge without tax, for resale.
AB40-ASA1, s. 2179 16Section 2179. 77.54 (5) (am) of the statutes is created to read:
AB40-ASA1,875,1917 77.54 (5) (am) Modular homes, as defined in s. 101.71 (6), and manufactured
18homes, as defined in s. 101.91 (2), that are used in real property construction
19activities outside this state.
AB40-ASA1, s. 2180m 20Section 2180m. 77.54 (9a) (er) of the statutes is repealed.
AB40-ASA1, s. 2181 21Section 2181. 77.54 (11m) of the statutes is created to read:
AB40-ASA1,875,2422 77.54 (11m) The sales price from the sales of and the storage, use, or other
23consumption of vegetable oil or animal fat that is converted into motor vehicle fuel
24that is exempt under s. 78.01 (2n) from the taxes imposed under s. 78.01 (1).
AB40-ASA1, s. 2181n 25Section 2181n. 77.54 (58) of the statutes is created to read:
AB40-ASA1,876,6
177.54 (58) The sales price from the sale of and the storage, use, or other
2consumption of snowmaking and snow-grooming machines and equipment,
3including accessories, attachments, and parts for the machines and equipment and
4the fuel and electricity used to operate such machines and equipment, that are used
5exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes,
6and ski trails.
AB40-ASA1, s. 2181p 7Section 2181p. 77.54 (59) of the statutes is created to read:
AB40-ASA1,876,98 77.54 (59) The sales price from the sales of and the storage, use, or other
9consumption of advertising and promotional direct mail.
AB40-ASA1, s. 2183d 10Section 2183d. Subchapter V (title) of chapter 77 [precedes 77.70] of the
11statutes is amended to read:
AB40-ASA1,876,1212 Chapter 77
AB40-ASA1,876,1513 subchapter v
14 county, transit authority, and
15 special district sales and use taxes
AB40-ASA1, s. 2183e 16Section 2183e. 77.708 of the statutes, as affected by 2011 Wisconsin Act ....
17(this act), is repealed.
AB40-ASA1, s. 2183f 18Section 2183f. 77.708 (3) of the statutes is created to read:
AB40-ASA1,876,2319 77.708 (3) Retailers and the department of revenue may not collect a tax under
20sub. (1) for any transit authority created under s. 66.1039 after the effective date of
21this subsection .... [LRB inserts date], except that the department of revenue may
22collect from retailers taxes that accrued before the effective date of this subsection
23.... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.
AB40-ASA1, s. 2183g 24Section 2183g. 77.71 of the statutes is amended to read:
AB40-ASA1,877,4
177.71 Imposition of county, transit authority, and special district sales
2and use taxes.
Whenever a county sales and use tax ordinance is adopted under
3s. 77.70, a transit authority resolution is adopted under s. 77.708, or a special district
4resolution is adopted under s. 77.705 or 77.706, the following taxes are imposed:
AB40-ASA1,877,16 5(1) For the privilege of selling, licensing, leasing, or renting tangible personal
6property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
7(d), and for the privilege of selling, licensing, performing, or furnishing services a
8sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
9tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
10under s. 77.705 or 77.706 in the case of a special district tax of the sales price from
11the sale, license, lease, or rental of tangible personal property and the items,
12property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed
13under sub. (4), sold, licensed, leased, or rented at retail in the county, or special
14district, or transit authority's jurisdictional area, or from selling, licensing,
15performing, or furnishing services described under s. 77.52 (2) in the county, or
16special district, or transit authority's jurisdictional area.
AB40-ASA1,878,7 17(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
18tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
19under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
20upon every person storing, using, or otherwise consuming in the county , or special
21district, or transit authority's jurisdictional area tangible personal property, or
22items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the
23tangible personal property, item, property, good, or service is subject to the state use
24tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3),
25or (4) has been paid relieves the buyer of liability for the tax under this subsection

1and except that if the buyer has paid a similar local tax in another state on a purchase
2of the same tangible personal property, item, property, good, or service that tax shall
3be credited against the tax under this subsection and except that for motor vehicles
4that are used for a purpose in addition to retention, demonstration, or display while
5held for sale in the regular course of business by a dealer the tax under this
6subsection is imposed not on the purchase price but on the amount under s. 77.53
7(1m).
AB40-ASA1,878,20 8(3) An excise tax is imposed upon a contractor engaged in construction
9activities within the county, or special district, or transit authority's jurisdictional
10area,
at the rates under s. 77.70 in the case of a county tax, at the rate under s. 77.708
11in the case of a transit authority tax,
or at the rate under s. 77.705 or 77.706 in the
12case of a special district tax of the purchase price of tangible personal property or
13items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing,
14altering, repairing, or improving real property and that became a component part of
15real property in that county or special district or in the transit authority's
16jurisdictional area
, except that if the contractor has paid the sales tax of a county,
17transit authority,
or special district in this state on that tangible personal property,
18item, property, or good, or has paid a similar local sales tax in another state on a
19purchase of the same tangible personal property, item, property, or good, that tax
20shall be credited against the tax under this subsection.
AB40-ASA1,879,6 21(4) An excise tax is imposed at the rates under s. 77.70 in the case of a county
22tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate
23under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
24upon every person storing, using, or otherwise consuming a motor vehicle, boat,
25recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must

1be registered or titled with this state and if that property is to be customarily kept
2in a county that has in effect an ordinance under s. 77.70, the jurisdictional area of
3a transit authority that has in effect a resolution under s. 77.708,
or in a special
4district that has in effect a resolution under s. 77.705 or 77.706, except that if the
5buyer has paid a similar local sales tax in another state on a purchase of the same
6property that tax shall be credited against the tax under this subsection.
AB40-ASA1, s. 2183h 7Section 2183h. 77.73 (2) of the statutes is amended to read:
AB40-ASA1,879,168 77.73 (2) Counties, and special districts, and transit authorities do not have
9jurisdiction to impose the tax under s. 77.71 (2) in regard to items, property, and
10goods under s. 77.52 (1) (b), (c), and (d), and tangible personal property, except
11snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale
12that is consummated in another county or special district in this state, or in another
13transit authority's jurisdictional area,
that does not have in effect an ordinance or
14resolution imposing the taxes under this subchapter and later brought by the buyer
15into the county, or special district , or jurisdictional area of the transit authority that
16has imposed a tax under s. 77.71 (2).
AB40-ASA1, s. 2183i 17Section 2183i. 77.73 (3) of the statutes is amended to read:
AB40-ASA1,880,318 77.73 (3) Counties, and special districts, and transit authorities have
19jurisdiction to impose the taxes under this subchapter on retailers who file, or who
20are required to file, an application under s. 77.52 (7) or who register, or who are
21required to register, under s. 77.53 (9) or (9m), regardless of whether such retailers
22are engaged in business in the county, or special district, or transit authority's
23jurisdictional area,
as provided in s. 77.51 (13g). A retailer who files, or is required
24to file, an application under s. 77.52 (7) or who registers, or is required to register,
25under s. 77.53 (9) or (9m) shall collect, report, and remit to the department the taxes

1imposed under this subchapter for all counties, or special districts, and transit
2authorities
that have an ordinance or resolution imposing the taxes under this
3subchapter.
AB40-ASA1, s. 2183j 4Section 2183j. 77.75 of the statutes is amended to read:
AB40-ASA1,880,9 577.75 Reports. Every person subject to county, transit authority, or special
6district sales and use taxes shall, for each reporting period, record that person's sales
7made in the county, or special district, or jurisdictional area of a transit authority
8that has imposed those taxes separately from sales made elsewhere in this state and
9file a report as prescribed by the department of revenue.
AB40-ASA1, s. 2183k 10Section 2183k. 77.76 (1) of the statutes is amended to read:
AB40-ASA1,880,1711 77.76 (1) The department of revenue shall have full power to levy, enforce, and
12collect county, transit authority, and special district sales and use taxes and may take
13any action, conduct any proceeding, impose interest and penalties, and in all respects
14proceed as it is authorized to proceed for the taxes imposed by subch. III. The
15department of transportation and the department of natural resources may
16administer the county, transit authority, and special district sales and use taxes in
17regard to items under s. 77.61 (1).
AB40-ASA1, s. 2183L 18Section 2183L. 77.76 (2) of the statutes is amended to read:
AB40-ASA1,880,2219 77.76 (2) Judicial and administrative review of departmental determinations
20shall be as provided in subch. III for state sales and use taxes, and no county, transit
21authority,
or special district may intervene in any matter related to the levy,
22enforcement, and collection of the taxes under this subchapter.
AB40-ASA1, s. 2183m 23Section 2183m. 77.76 (3r) of the statutes is repealed.
AB40-ASA1, s. 2183n 24Section 2183n. 77.76 (4) of the statutes is amended to read:
AB40-ASA1,881,6
177.76 (4) There shall be retained by the state 1.5% of the taxes collected for
2taxes imposed by special districts under ss. 77.705 and 77.706 and transit authorities
3under s. 77.708
and 1.75% of the taxes collected for taxes imposed by counties under
4s. 77.70 to cover costs incurred by the state in administering, enforcing, and
5collecting the tax. All interest and penalties collected shall be deposited and retained
6by this state in the general fund.
AB40-ASA1, s. 2183o 7Section 2183o. 77.76 (5) of the statutes is repealed.
AB40-ASA1, s. 2183p 8Section 2183p. 77.77 (1) of the statutes is amended to read:
AB40-ASA1,881,179 77.77 (1) (a) The sales price from services subject to the tax under s. 77.52 (2)
10or the lease, rental, or license of tangible personal property and property, items, and
11goods specified under s. 77.52 (1) (b), (c), and (d), is subject to the taxes under this
12subchapter, and the incremental amount of tax caused by a rate increase applicable
13to those services, leases, rentals, or licenses is due, beginning with the first billing
14period starting on or after the effective date of the county ordinance, special district
15resolution, transit authority resolution, or rate increase, regardless of whether the
16service is furnished or the property, item, or good is leased, rented, or licensed to the
17customer before or after that date.
AB40-ASA1,882,218 (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease,
19rental, or license of tangible personal property and property, items, and goods
20specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
21subchapter, and a decrease in the tax rate imposed under this subchapter on those
22services first applies, beginning with bills rendered on or after the effective date of
23the repeal or sunset of a county ordinance, or special district resolution, or transit
24authority resolution
imposing the tax or other rate decrease, regardless of whether

1the service is furnished or the property, item, or good is leased, rented, or licensed
2to the customer before or after that date.
AB40-ASA1, s. 2183q 3Section 2183q. 77.77 (3) of the statutes is amended to read:
AB40-ASA1,882,134 77.77 (3) The sale of building materials to contractors engaged in the business
5of constructing, altering, repairing or improving real estate for others is not subject
6to the taxes under this subchapter, and the incremental amount of tax caused by the
7rate increase applicable to those materials is not due, if the materials are affixed and
8made a structural part of real estate, and the amount payable to the contractor is
9fixed without regard to the costs incurred in performing a written contract that was
10irrevocably entered into prior to the effective date of the county ordinance, special
11district resolution, transit authority resolution, or rate increase or that resulted from
12the acceptance of a formal written bid accompanied by a bond or other performance
13guaranty that was irrevocably submitted before that date.
AB40-ASA1, s. 2183r 14Section 2183r. 77.78 of the statutes is amended to read:
AB40-ASA1,882,21 1577.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
16as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or aircraft that
17is required to be registered by this state may be registered or titled by this state
18unless the registrant files a sales and use tax report and pays the county tax, transit
19authority tax,
and special district tax at the time of registering or titling to the state
20agency that registers or titles the property. That state agency shall transmit those
21tax revenues to the department of revenue.
AB40-ASA1, s. 2184 22Section 2184. Subchapter VII (title) of chapter 77 [precedes 77.92] of the
23statutes is amended to read:
AB40-ASA1,882,2424 Chapter 77
AB40-ASA1,883,2
1Subchapter VII
2Recycling Economic development surcharge
AB40-ASA1, s. 2184n 3Section 2184n. 77.92 (4) of the statutes is amended to read:
AB40-ASA1,883,194 77.92 (4) "Net business income," with respect to a partnership, means taxable
5income as calculated under section 703 of the Internal Revenue Code; plus the items
6of income and gain under section 702 of the Internal Revenue Code, including taxable
7state and municipal bond interest and excluding nontaxable interest income or
8dividend income from federal government obligations; minus the items of loss and
9deduction under section 702 of the Internal Revenue Code, except items that are not
10deductible under s. 71.21; plus guaranteed payments to partners under section 707
11(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
12(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3n), (3p), (3q), (3r),
13(3rm), (3rn), (3s), (3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), (5k), (5n), (5r), (5rm), and
14(8r); and plus or minus, as appropriate, transitional adjustments, depreciation
15differences, and basis differences under s. 71.05 (13), (15), (16), (17), and (19); but
16excluding income, gain, loss, and deductions from farming. "Net business income,"
17with respect to a natural person, estate, or trust, means profit from a trade or
18business for federal income tax purposes and includes net income derived as an
19employee as defined in section 3121 (d) (3) of the Internal Revenue Code.
AB40-ASA1, s. 2185 20Section 2185. 77.93 (intro.) of the statutes is amended to read:
AB40-ASA1,883,23 2177.93 Applicability. (intro.) For the privilege of doing business in this state,
22there is imposed a recycling an economic development surcharge on the following
23entities:
AB40-ASA1, s. 2186 24Section 2186. 77.96 (6) of the statutes is amended to read:
AB40-ASA1,884,2
177.96 (6) The department of revenue shall refer to the surcharge under this
2subchapter as the recycling economic development surcharge.
AB40-ASA1, s. 2187 3Section 2187. 77.97 of the statutes is amended to read:
AB40-ASA1,884,6 477.97 Use of revenue. The department of revenue shall deposit the
5surcharge, interest and penalties collected under this subchapter in the recycling
6and renewable energy
economic development fund under s. 25.49.
AB40-ASA1, s. 2187d 7Section 2187d. Subchapter XIII (title) of chapter 77 [precedes 77.997] of the
8statutes is repealed.
AB40-ASA1, s. 2187f 9Section 2187f. 77.9971 of the statutes is repealed.
AB40-ASA1, s. 2187h 10Section 2187h. 77.9972 of the statutes is repealed.
AB40-ASA1, s. 2187j 11Section 2187j. 77.9973 of the statutes is renumbered 77.9973 (1).
AB40-ASA1, s. 2187L 12Section 2187L. 77.9973 of the statutes, as affected by 2011 Wisconsin Act ...
13(this act), is repealed.
AB40-ASA1, s. 2187n 14Section 2187n. 77.9973 (2) of the statutes is created to read:
AB40-ASA1,884,1915 77.9973 (2) Retailers and the department of revenue may not collect fees under
16this subchapter for the southeastern regional transit authority after the effective
17date of this subsection .... [LRB inserts date], except that the department of revenue
18may collect from retailers fees that accrued before the effective date of this subsection
19.... [LRB inserts date], and fees, interest, and penalties that relate to those taxes.
AB40-ASA1, s. 2187p 20Section 2187p. 79.01 (2) of the statutes is repealed.
AB40-ASA1, s. 2188 21Section 2188. 79.01 (2d) of the statutes is amended to read:
AB40-ASA1,885,222 79.01 (2d) There is established an account in the general fund entitled the
23"County and Municipal Aid Account." Beginning with the distributions in 2011, the
24The total amount to be distributed each year in 2011 to counties and municipalities
25from the county and municipal aid account is $824,825,715 and the total amount to

1be distributed to counties and municipalities in 2012, and in each year thereafter,
2from the county and municipal aid account is $748,075,715
.
AB40-ASA1, s. 2188d 3Section 2188d. 79.01 (2m) of the statutes is amended to read:
AB40-ASA1,885,74 79.01 (2m) There is established an account in the general fund entitled the
5"Public Utility Distribution Account," referred to in this chapter as the "public utility
6account." There shall be appropriated to the public utility account the sums specified
7in s. 79.04 (5), (6), and (7).
AB40-ASA1, s. 2188e 8Section 2188e. 79.01 (4) of the statutes is repealed.
AB40-ASA1, s. 2188f 9Section 2188f. 79.015 of the statutes is amended to read:
AB40-ASA1,885,13 1079.015 Statement of estimated payments. The department of revenue, on
11or before September 15 of each year, shall provide to each municipality and county
12a statement of estimated payments to be made in the next calendar year to the
13municipality or county under ss. 79.03, 79.035, 79.04, and 79.05, 79.058, and 79.06.
AB40-ASA1, s. 2188g 14Section 2188g. 79.02 (2) (b) of the statutes is amended to read:
AB40-ASA1,885,1815 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
16equal 15% of the municipality's or county's estimated payments under ss. 79.03,
1779.035, and 79.04, 79.058, and 79.06 and 100% of the municipality's estimated
18payments under s. 79.05.
AB40-ASA1, s. 2188h 19Section 2188h. 79.02 (3) (a) of the statutes is amended to read:
AB40-ASA1,885,2320 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
21in November shall equal that municipality's or county's entitlement under ss. 79.03,
2279.035, 79.04, and 79.05, 79.058, and 79.06 for the current year, minus the amount
23distributed to the municipality or county in July.
Loading...
Loading...