Amendment ASA1-AB40

AB40-ASA1,860,20 77.585 (10) A retailer who receives an exemption certificate that complies with s. 77.52 (14) after reporting a sale covered by the exemption certificate as taxable, having paid the tax to the department, and having returned to the buyer in cash or in credit all tax previously paid by the buyer, may claim a deduction on the return filed for the reporting period in which the exemption certificate is received, for the sales price or purchase price previously reported as taxable. This subsection does not apply if the reporting period in which the exemption certificate is received is in a taxable year of the retailer that is subsequent to the taxable year of the retailer in which the sale covered by the exemption certificate occurred. For purposes of this subsection, the taxable year of the retailer is the same as the retailer's taxable year under ch. 71.

AB40-ASA1,1500 Section 1500. 77.59 (4) (a) of the statutes is amended to read:

AB40-ASA1,861,18 77.59 (4) (a) Except as provided in sub. (3m), at any time within 4 years after the due date, or in the case of buyers the unextended due date, of a person's corresponding Wisconsin income or franchise tax return or, if exempt, within 4 years of the 15th day of the 4th month of the year following the close of the calendar or fiscal year for which that person files a claim, that person may, unless a determination by the department by office or field audit of a seller has been made and unless a determination by office audit of a buyer other than an audit in which the tax that is the subject of the refund claim was not adjusted has been made and unless a determination by field audit of the buyer has been made, file with the department a claim for refund of taxes paid to the department by that person. If the amount of the claim is at least $50 or if either the seller has ceased doing business, the buyer is being field audited or the seller may no longer file a claim, the buyer may, within the time period under this subsection, file a claim with the department for a refund of the taxes paid to the seller. A claim is timely if it fulfills the requirements under s. 77.61 (14). A buyer may claim a refund under this paragraph only on a form prescribed by the department, only by signing that form and only if the seller signs the form unless the department waives that requirement. If both a buyer and a seller file a valid claim for the same refund, the department may pay either claim. The claim for refund shall be regarded as a request for determination. The determination thus requested shall be made by the department within one year after the claim for refund is received by it unless the taxpayer has consented in writing to an extension of the one-year time period prior to its expiration.

AB40-ASA1,1500b Section 1500b. 77.59 (6) (b) of the statutes is amended to read:

AB40-ASA1,862,2 77.59 (6) (b) Appeals from the department's redeterminations shall be governed by the statutes applicable to income or franchise tax appeals but all appeals from decisions of the tax appeals commission with respect to the taxes imposed by this subchapter shall be appealed to the circuit court for Dane County or to the circuit court for the county where the taxpayer's commercial domicile, as defined in s. 71.01 (1b), is located, where the taxpayer owns other property, or where the taxpayer transacts business in this state.

AB40-ASA1,1501 Section 1501. 77.62 (intro.) of the statutes is amended to read:

AB40-ASA1,862,9 77.62 Collection of delinquent sales and use taxes. (intro.) The department of revenue may exercise the powers vested in it by ss. 71.80 (12), 71.82 (2), 71.91 (1) (a) and (c), (2) to (5m) and (7), 71.92 and 73.0301 in connection with collection of delinquent sales and use taxes including, without limitation because of enumeration, the power incorporated by reference in s. 71.91 (5) (j), and the power to:

AB40-ASA1,1501b Section 1501b. 77.88 (3g) of the statutes is created to read:

AB40-ASA1,862,14 77.88 (3g) Withdrawal for construction of a residence. (a) In this subsection, "parcel" means the acreage of contiguous land that is under the same ownership and that is described in the application for designation of that land as managed forest land.

AB40-ASA1,862,17 (am) Except as provided in par. (b), upon the request of an owner to withdraw at least one acre of the owner's land as managed forest land, the department shall order withdrawal of the land if all of the following apply:

AB40-ASA1,862,19 1. The purpose for which the owner requests that the department withdraw the land is to construct a human residence.

AB40-ASA1,862,20 2. The land was designated as managed forest land before October 11, 1997.

AB40-ASA1,862,23 3. If the land is not subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for the construction of a human residence, the owner requests that the department withdraw not more than 3 acres of land.

AB40-ASA1,863,3 4. If the land is subject to a city, village, town, or county zoning ordinance that establishes a minimum acreage for the construction of a human residence that is more than one acre, the owner requests that the department withdraw not more than the acreage of land required by the applicable zoning ordinance for construction of a human residence.

AB40-ASA1,863,6 (b) The department may not order withdrawal of land under par. (am) from a parcel of managed forest land if the department has previously ordered withdrawal of land under par. (am) from that parcel of managed forest land.

AB40-ASA1,1501c Section 1501c. 77.88 (8) (b) of the statutes is amended to read:

AB40-ASA1,863,12 77.88 (8) (b) The department may not order withdrawal of land remaining after a transfer of ownership is made under par. (a) 1., 2., or 3. or, after a lease is entered into under par. (a) 3., or after the department orders withdrawal of land under sub. (3g) (am) unless the remainder fails to meet the eligibility requirements under s. 77.82 (1).

AB40-ASA1,1501d Section 1501d. 77.92 (1) of the statutes is repealed.

AB40-ASA1,1501e Section 1501e. 77.92 (4) of the statutes is repealed.

AB40-ASA1,1501f Section 1501f. 77.92 (4m) of the statutes is repealed.

AB40-ASA1,1501g Section 1501g. 77.92 (5) of the statutes is repealed.

AB40-ASA1,1501h Section 1501h. 77.93 (2) of the statutes is repealed.

AB40-ASA1,1501i Section 1501i. 77.93 (3) of the statutes is repealed.

AB40-ASA1,1501k Section 1501k. 77.93 (5) of the statutes is repealed.

AB40-ASA1,1501L Section 1501L. 77.94 (1) (intro.) and (a) of the statutes are consolidated, renumbered 77.94 (1) and amended to read:

AB40-ASA1,863,24 77.94 (1) (intro.) Except as provided in sub. (2), for taxable years beginning after December 31, 1999, the surcharge imposed under s. 77.93 is calculated as follows:

AB40-ASA1,864,5 (a) On a corporation under s. 77.93 (1) and (4), an amount equal to the amount calculated by multiplying gross tax liability for the taxable year of the corporation by 3%, or in the case of a tax-option corporation an amount equal to the amount calculated by multiplying net income under s. 71.34 by 0.2%, up to a maximum of $9,800, or $25, whichever is greater.

AB40-ASA1,1501m Section 1501m. 77.94 (1) (b) of the statutes is repealed.

AB40-ASA1,1501n Section 1501n. 77.94 (2) (a) 2. of the statutes is amended to read:

AB40-ASA1,864,10 77.94 (2) (a) 2. "Ceases to do business" includes but is not limited to a change in corporate form, the death of an individual and the occurrence of any event that creates a short taxable year for purposes of the taxes under ch. 71.

AB40-ASA1,1501p Section 1501p. 77.94 (2) (b) (intro.) of the statutes is amended to read:

AB40-ASA1,864,15 77.94 (2) (b) (intro.) If an entity under s. 77.93 (1) to (4) begins to do business in this state after the beginning of its taxable year or ceases to do business in this state before the end of its taxable year, subject to the maximum and minimum surcharge, the surcharge imposed on it under s. 77.93 is calculated as follows:

AB40-ASA1,1501q Section 1501q. 77.94 (2) (b) 1. of the statutes is amended to read:

AB40-ASA1,865,2 77.94 (2) (b) 1. Multiply its gross tax liability or net business income for the taxable year by a fraction the numerator of which is 365 and, if the entity begins to do business in this state after the beginning of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state until the end of its taxable year and, if the entity ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the beginning of its taxable year until the day that it ceases to do business in this state and, if the entity both begins to do business in this state after the beginning of its taxable year and ceases to do business in this state before the end of its taxable year, the denominator of which is the number of days from the day that it begins to do business in this state to the day that it ceases to do business in this state.

AB40-ASA1,1501r Section 1501r. 77.947 of the statutes is repealed.

AB40-ASA1,1501s Section 1501s. 77.96 (5) of the statutes is amended to read:

AB40-ASA1,865,9 77.96 (5) Each person subject to a surcharge under s. 77.93 shall, on or before the due date, including extensions, for filing under ch. 71, file an accurate statement of its gross tax liability or net business income. Payments made after the due date under sub. (2) and on or before the due date under this subsection are not delinquent but are subject to interest at the rate of 12% per year.

AB40-ASA1,1502 Section 1502. 77.982 (2) of the statutes is amended to read:

AB40-ASA1,865,16 77.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.54 (51) and (52), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter.

AB40-ASA1,1503 Section 1503. 77.991 (2) of the statutes is amended to read:

AB40-ASA1,865,24 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

AB40-ASA1,1503g Section 1503g. 77.994 (3) of the statutes is renumbered 77.994 (3) (a).

AB40-ASA1,1503h Section 1503h. 77.994 (3) (b) of the statutes is created to read:

AB40-ASA1,866,6 77.994 (3) (b) 1. Subject to subd. 2., any municipality that enacted an ordinance imposing the tax under sub. (1) that became effective before January 1, 2000, may amend the ordinance to increase the tax rate under this section to a maximum of 1.25 percent. The amended ordinance is effective on the dates provided under s. 77.9941 (1).

AB40-ASA1,866,8 2. Before an amendment to an ordinance that is described in subd. 1. may take effect, all of the following must occur:

AB40-ASA1,866,10 a. The governing body of the municipality must adopt a resolution proclaiming its intent to increase the rate of premier resort area tax.

AB40-ASA1,866,14 b. The resolution must be approved by a majority of the electors in the municipality voting on the resolution at a referendum, to be held at the first spring primary or election or partisan primary or general election following by at least 70 days the date of adoption of the resolution.

AB40-ASA1,1504 Section 1504. 77.9951 (2) of the statutes is amended to read:

AB40-ASA1,866,21 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

AB40-ASA1,1505 Section 1505. 77.996 (6) of the statutes is amended to read:

AB40-ASA1,867,2 77.996 (6) "Gross receipts" means the sales price, as defined in s. 77.51 (15b), except as provided in s. 77.585 (7), of tangible personal property and taxable services sold by a dry cleaning facility. "Gross receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed on to customers.

AB40-ASA1,1506 Section 1506. 78.07 (1) of the statutes is amended to read:

AB40-ASA1,867,13 78.07 (1) Motor Except as provided in subs. (1a) and (3), motor vehicle fuel that is produced, refined, blended or manufactured, or imported for manufacturing, by any person at a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture is received by a supplier when the motor vehicle fuel is removed from a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture and placed in tank cars, tank trucks, tank wagons or other types of transportation equipment, containers or facilities at such refinery, marine terminal, pipeline terminal, pipeline tank farm or place of manufacture or when the motor vehicle fuel is placed in any tank or other container from which sales or deliveries not involving transportation of the motor vehicle fuel are made directly.

AB40-ASA1,1507 Section 1507. 78.07 (1a) of the statutes is created to read:

AB40-ASA1,867,18 78.07 (1a) Motor vehicle fuel shipped by pipeline spur to an airport hydrant system is received when the motor vehicle fuel is received from the main pipeline into the initial or primary storage facility or holding terminal by the owner of the storage facility or holding terminal.

AB40-ASA1,1508 Section 1508. 78.07 (3) of the statutes is amended to read:

AB40-ASA1,867,22 78.07 (3) Except as provided in sub. subs. (1) and (1a), motor vehicle fuel imported is received at the time and place of unloading by the person for whose account that shipment or delivery is made.

AB40-ASA1,1509 Section 1509. 78.68 (10) of the statutes is amended to read:

AB40-ASA1,868,3 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2), and (4) to (7) and (10) as it applies to the taxes under ch. 71 applies to the taxes under this chapter. Section Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93, 71.935, and 73.03 (52), (52m), and (52n), as it applies they apply to refunds of the taxes under ch. 71 applies apply to the refund of the taxes under this chapter.

AB40-ASA1,1511d Section 1511d. 79.05 (6) (c) of the statutes is created to read:

AB40-ASA1,868,9 79.05 (6) (c) If a municipality receives payments from another governmental unit for providing a service to that other governmental unit, pursuant to a contract with the municipality, the municipality receiving the payments shall not include the amounts of the payments in its budget for the year in which it receives the payments, for the purpose of determining eligibility under sub. (2) (c).

AB40-ASA1,1512 Section 1512. 79.095 (2) (a) of the statutes is amended to read:

AB40-ASA1,868,13 79.095 (2) (a) On or before May 1 the 2nd Monday in June, the value of the property that is exempt under s. 70.11 (39) and (39m) in each taxing jurisdiction for which the municipality assesses property.

AB40-ASA1,1513 Section 1513. 79.095 (4) of the statutes is amended to read:

AB40-ASA1,868,25 79.095 (4) Payment. The department shall calculate the payments due each taxing jurisdiction under this section by multiplying the full value as of the January 1 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m) and that is located in the jurisdiction by the full-value gross tax rate of the jurisdiction for the preceding year. The department shall certify the amount of the payment due each taxing jurisdiction to the department of administration, which shall make the payments on or before the first Monday in May except that, beginning in 2007, the department of administration shall make the payments on or before the 4th Monday in July. For purposes of ch. 121, school districts shall treat the payments made in July under this subsection as if they had been received in the previous school year.

AB40-ASA1,1513d Section 1513d. 79.10 (2) (a) of the statutes is amended to read:

AB40-ASA1,869,8 79.10 (2) (a) On or before December 1 November 20 of the year preceding the distribution under sub. (7m) (a) or (cm), the department of revenue shall notify the clerk of each town, village and city of the estimated fair market value, as determined under sub. (11) (c), to be used to calculate the lottery and gaming credit under sub. (5) and of the amount to be distributed to it under sub. (7m) (a) or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB40-ASA1,1513e Section 1513e. 79.10 (2) (b) of the statutes is amended to read:

AB40-ASA1,869,16 79.10 (2) (b) On or before December 1 November 20 of the year preceding the distribution under sub. (7m) (c) or (cm), the department of revenue shall notify the clerk of each town, village, and city of the estimated fair market value, as determined under sub. (11) (d), used to calculate the first dollar credit under sub. (5m) and of the amount to be distributed to it under sub. (7m) (c) or (cm). The anticipated receipt of such distribution shall not be taken into consideration in determining the tax rate of the municipality but shall be applied as tax credits.

AB40-ASA1,1514 Section 1514. 79.10 (4) of the statutes is amended to read:

AB40-ASA1,869,21 79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amounts amount appropriated under s. 20.835 (3) (b) and (qb) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities.

AB40-ASA1,1514c Section 1514c. 79.10 (9) (b) of the statutes is amended to read:

AB40-ASA1,870,5 79.10 (9) (b) Property tax relief credit. Except as provided in ss. 79.175 and 79.18, every property taxpayer of the municipality having assessed property shall receive a tax credit in an amount determined by applying the percentage of the amount of the value of property assessed to the taxpayer to the amount of the distribution to be made to the municipality under sub. (7m) (a), as stated in the December 1 November 20 notification from the department of revenue, except that no taxpayer may receive a credit larger than the total amount of property taxes to be paid on each parcel for which tax is levied for that year by that taxpayer.

AB40-ASA1,1514d Section 1514d. 79.10 (11) (b) of the statutes is amended to read:

AB40-ASA1,870,19 79.10 (11) (b) Before October 16 1, the department of administration shall determine the total funds available for distribution under the lottery and gaming credit in the following year and shall inform the joint committee on finance of that total. Total funds available for distribution shall be all moneys projected to be transferred to the lottery fund under ss. 20.455 (2) (g) and 20.505 (8) (am), (g) and (jm) and all existing and projected lottery proceeds and interest for the fiscal year of the distribution, less the amount estimated to be expended under ss. 20.455 (2) (r), 20.566 (2) (r), and 20.835 (2) (q) and less the required reserve under s. 20.003 (5). The joint committee on finance may revise the total amount to be distributed if it does so at a meeting that takes place before November 1 October 16. If the joint committee on finance does not schedule a meeting to take place before November 1 October 16, the total determined by the department of administration shall be the total amount estimated to be distributed under the lottery and gaming credit in the following year.

AB40-ASA1,1514e Section 1514e. 79.10 (11) (c) of the statutes is amended to read:

AB40-ASA1,871,2 79.10 (11) (c) Before November 1 October 16, the department of administration shall inform the department of revenue of the total amount available for distribution under the lottery and gaming credit in the following year. Before December 1 November 20, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under the lottery and gaming credit in the following year.

AB40-ASA1,1514f Section 1514f. 79.10 (11) (d) of the statutes is amended to read:

AB40-ASA1,871,6 79.10 (11) (d) Before December 1 November 20, the department of revenue shall calculate, to the nearest $100, the estimated fair market value necessary to distribute the total amount available for distribution under s. 79.15.

AB40-ASA1,1514g Section 1514g. 79.14 of the statutes is amended to read:

AB40-ASA1,871,12 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; and $732,550,000 in 2010, 2011, and 2012; and $747,400,000 in 2013 and in each year thereafter.

AB40-ASA1,1515 Section 1515. 83.015 (2) (b) of the statutes is amended to read:

AB40-ASA1,871,25 83.015 (2) (b) In any county with a highway commissioner appointed under s. 83.01 (1) (b) or (c), the county highway committee shall be only a policy-making body determining the broad outlines and principles governing administration and the county highway commissioner shall have the administrative powers and duties prescribed for the county highway committee under par. (a), sub. (3) (a) and ss. 27.065 (4) (b) and (13), 32.05 (1) (a), 82.08, 83.01 (6), 83.013, 83.018, 83.025 (1) and (3), 83.026, 83.035, 83.04, 83.05 (1), 83.07 to 83.09, 83.12, 83.14 (6), 83.17, 83.18, 83.42 (3) and (4), 84.01 (5), 84.06 (3), 84.07 (1) and (2), 84.09 (1), (3) (a) to (c) and (4), 84.10 (1), 86.04 (1) and (2), 86.07 (2), 86.19 (3), 86.34 (1) (1m), 114.33 (5), 349.07 (2), 349.11 (4) and (10) and 349.15 (2). No statutory power, duty or function specified elsewhere for the county highway commissioner may be deemed impliedly repealed for the sole reason that reference to it has been omitted in this paragraph.

AB40-ASA1,1515m Section 1515m. 84.01 (13) of the statutes is amended to read:

AB40-ASA1,872,13 84.01 (13) Engineering services. The department may engage such engineering, consulting, surveying, or other specialized services as it deems advisable. Any engagement of services under this subsection is exempt from ss. 16.70 to 16.75, 16.755 to 16.82, and 16.85 to 16.89, but ss. 16.528, 16.752, 16.753, and 16.754 apply to such engagement. Any engagement involving an expenditure of $3,000 or more shall be by formal contract approved by the governor. The department shall conduct a uniform cost-benefit analysis, as defined in s. 16.70 (3g), of each proposed engagement under this subsection that involves an estimated expenditure of more than $25,000 in accordance with standards prescribed by rule of the department. The department shall review periodically, and before any renewal, the continued appropriateness of contracting pursuant to each engagement under this subsection that involves an estimated expenditure of more than $25,000.

AB40-ASA1,1516 Section 1516. 84.01 (30) (g) 3. of the statutes is amended to read:

AB40-ASA1,872,20 84.01 (30) (g) 3. Notwithstanding any other statute except ss. 13.48 (14) (am) and 16.848 (1), the department may sell, at the appraised value, the real estate upon which a park-and-ride facility is or may be located, if the department determines that the sale is in the best interests of the public and the department determines that the real estate will be used in a manner consistent with the state's transportation interests.

AB40-ASA1,1517 Section 1517. 84.01 (33) (intro.) of the statutes is amended to read:

AB40-ASA1,873,2 84.01 (33) Highway project design inventory. (intro.) By July 1, 2014, and continuously thereafter, the department shall maintain an inventory of completed designs for highway projects such that the estimated costs of the inventory of projects for each program is not less than 65 30 percent of the annual amount of funding provided to each program. The department shall maintain an inventory for each of the following: