AB40-ASA1, s. 2151 24Section 2151. 75.106 (1) (a) of the statutes is amended to read:
AB40-ASA1,868,4
175.106 (1) (a) "Brownfield" has the meaning given in s. 560.13 238.13 (1) (a),
2except that, for purposes of this section, "brownfield" also means abandoned, idle, or
3underused residential facilities or sites, the expansion or redevelopment of which is
4adversely affected by actual or perceived environmental contamination.
AB40-ASA1, s. 2152 5Section 2152. 76.24 (2) (a) of the statutes is amended to read:
AB40-ASA1,868,146 76.24 (2) (a) All taxes paid by any railroad company derived from or
7apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
8and their approaches, or car ferries on the basis of the separate valuation provided
9for in s. 76.16, shall be distributed annually from the transportation fund to the
10towns, villages, and cities in which they are located, pursuant to certification made
11by the department of revenue on or before August 15. Beginning with amounts
12distributed in 2011, the amount distributed to any town, village, or city under this
13paragraph may not be less than the amount distributed to it in 2010 under this
14paragraph.
AB40-ASA1, s. 2153 15Section 2153. 76.635 (1) (a) of the statutes is amended to read:
AB40-ASA1,868,1716 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.29
17(1) (a), 2009 stats.
AB40-ASA1, s. 2154 18Section 2154. 76.635 (1) (b) of the statutes is amended to read:
AB40-ASA1,868,2019 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.29
20(1) (b), 2009 stats.
AB40-ASA1, s. 2155 21Section 2155. 76.635 (1) (c) of the statutes is amended to read:
AB40-ASA1,868,2322 76.635 (1) (c) "Investment date" has the meaning given in s. 560.29 (1) (d), 2009
23stats
.
AB40-ASA1, s. 2156 24Section 2156. 76.635 (1) (d) of the statutes is amended to read:
AB40-ASA1,869,2
176.635 (1) (d) "Investment pool" has the meaning given in s. 560.29 (1) (e), 2009
2stats
.
AB40-ASA1, s. 2157 3Section 2157. 76.635 (1) (e) of the statutes is amended to read:
AB40-ASA1,869,54 76.635 (1) (e) "Qualified investment" has the meaning given in s. 560.29 (1) (g),
52009 stats
.
AB40-ASA1, s. 2158 6Section 2158. 76.636 (1) (b) 1. of the statutes is amended to read:
AB40-ASA1,869,77 76.636 (1) (b) 1. A development zone under s. 238.30 or s. 560.70, 2009 stats.
AB40-ASA1, s. 2159 8Section 2159. 76.636 (1) (b) 2. of the statutes is amended to read:
AB40-ASA1,869,109 76.636 (1) (b) 2. A development opportunity zone under s. 238.395 or s. 560.795,
102009 stats
.
AB40-ASA1, s. 2160 11Section 2160. 76.636 (1) (b) 3. of the statutes is amended to read:
AB40-ASA1,869,1312 76.636 (1) (b) 3. An enterprise development zone under s. 238.397 or s. 560.797,
132009 stats
.
AB40-ASA1, s. 2161 14Section 2161. 76.636 (1) (b) 4. of the statutes is amended to read:
AB40-ASA1,869,1615 76.636 (1) (b) 4. An agricultural development zone under s. 238.398 or s.
16560.798, 2009 stats.
AB40-ASA1, s. 2163 17Section 2163. 76.636 (2) (intro.) of the statutes is amended to read:
AB40-ASA1,869,2418 76.636 (2) Credits. (intro.) Except as provided in s. 73.03 (35), and subject to
19s. 238.385 or s. 560.785, 2009 stats., for any taxable year for which an insurer is
20entitled under s. 238.395 or s. 560.795 (3), 2009 stats., to claim tax benefits or
21certified under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats.,
22s.
560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., the insurer may claim as a
23credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the following
24amounts:
AB40-ASA1, s. 2164 25Section 2164. 76.636 (2) (b) of the statutes is amended to read:
AB40-ASA1,870,5
176.636 (2) (b) The amount determined by multiplying the amount determined
2under s. 238.385 (1) (b) or s. 560.785 (1) (b), 2009 stats., by the number of full-time
3jobs created in a development zone and filled by a member of a targeted group and
4by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
5reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2165 6Section 2165. 76.636 (2) (c) of the statutes is amended to read:
AB40-ASA1,870,117 76.636 (2) (c) The amount determined by multiplying the amount determined
8under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
9jobs created in a development zone and not filled by a member of a targeted group
10and by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
11reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2166 12Section 2166. 76.636 (2) (d) of the statutes is amended to read:
AB40-ASA1,870,2013 76.636 (2) (d) The amount determined by multiplying the amount determined
14under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
15full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
16stats.,
excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
17enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
18which significant capital investment was made and by then subtracting the
19subsidies paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid
20under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2167 21Section 2167. 76.636 (2) (e) of the statutes is amended to read:
AB40-ASA1,871,322 76.636 (2) (e) The amount determined by multiplying the amount determined
23under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time
24jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats.,
25excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a

1development zone and not filled by a member of a targeted group and by then
2subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
3reimbursements paid under s. 49.147 (3m) (c) for those jobs.
AB40-ASA1, s. 2168 4Section 2168. 76.636 (4) (intro.) of the statutes is amended to read:
AB40-ASA1,871,95 76.636 (4) Credit precluded. (intro.) If the certification of a person for tax
6benefits under s. 238.365 (3), 238.397 (4), or 238.398 (3) or s. 560.765 (3), 2009 stats.,
7s.
560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., is revoked, or if the person
8becomes ineligible for tax benefits under s. 238.395 (3) or s. 560.795 (3), 2009 stats.,
9that person may not do any of the following:
AB40-ASA1, s. 2169 10Section 2169. 76.636 (5) of the statutes is amended to read:
AB40-ASA1,871,1811 76.636 (5) Carry-over precluded. If a person who is entitled under s. 238.395
12(3) or
s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 238.365 (3),
13238.397 (4), or 238.398 (3) or
s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats.,
14or s. 560.798 (3), 2009 stats., for tax benefits ceases business operations in the
15development zone during any of the taxable years that that zone exists, that person
16may not carry over to any taxable year following the year during which operations
17cease any unused credits from the taxable year during which operations cease or
18from previous taxable years.
AB40-ASA1, s. 2170 19Section 2170. 76.636 (6) of the statutes is amended to read:
AB40-ASA1,871,2320 76.636 (6) Administration. Any insurer who claims a credit under sub. (2) shall
21include with the insurer's annual return under s. 76.64 a copy of its certification for
22tax benefits and a copy of its verification of expenses from the department of
23commerce or the Wisconsin Economic Development Corporation.
AB40-ASA1, s. 2171 24Section 2171. 76.637 (1) of the statutes is amended to read:
AB40-ASA1,872,3
176.637 (1) Definition. In this section, "claimant" means an insurer who files
2a claim under this section and is certified under s. 238.301 (2) or s. 560.701 (2), 2009
3stats.,
and authorized to claim tax benefits under s. 238.303 or s. 560.703, 2009 stats.
AB40-ASA1, s. 2172 4Section 2172. 76.637 (2) of the statutes is amended to read:
AB40-ASA1,872,95 76.637 (2) Filing claims. Subject to the limitations under this section, ss.
6238.301 to 238.306,
and ss. 560.701 to 560.706, 2009 stats., for taxable years
7beginning after December 31, 2008, a claimant may claim as a credit against the fees
8due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the amount authorized for the
9claimant under s. 238.303 or s. 560.703, 2009 stats.
AB40-ASA1, s. 2173 10Section 2173. 76.637 (3) of the statutes is amended to read:
AB40-ASA1,872,1511 76.637 (3) Limitations. No credit may be allowed under this section unless the
12insurer includes with the insurer's annual return under s. 76.64 a copy of the
13claimant's certification under s. 238.301 (2) or s. 560.701 (2), 2009 stats., and a copy
14of the claimant's notice of eligibility to receive tax benefits under s. 238.303 (3) or s.
15560.703 (3), 2009 stats.
AB40-ASA1, s. 2174 16Section 2174. 76.637 (4) of the statutes is amended to read:
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.
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