SB21-SSA1,785,219 71.91 (5) (c) 1. A like warrant may be issued to any agent of the department
20authorized to collect income or franchise taxes, and in the execution thereof of the
21warrant
and collection of said the taxes such the agent shall have the powers of a
22sheriff, but shall not be entitled to collect from the taxpayer any fee or charge for the
23execution of such the warrant in excess of actual expenses paid in the performance
24of his or her duty. When a warrant is issued to such the agent he or she may proceed
25upon the same
act as provided in subd. 2. or may execute the warrant in any county

1of the state designated in the warrant, in the same manner as provided in this
2subchapter with respect to sheriffs of such counties.
SB21-SSA1,2460 3Section 2460. 71.91 (5) (c) 2. of the statutes is created to read:
SB21-SSA1,785,104 71.91 (5) (c) 2. In executing a warrant as described in subd. 1., the agent may
5conduct, or may engage a 3rd-party entity to conduct, an execution sale of personal
6property in any county of the state and may sell, or may engage a 3rd-party entity
7to sell, the personal property in any manner the department believes will bring the
8highest net bid or price, including Internet-based auctions or sales. The cost of
9conducting each auction or sale shall be reimbursed to the department out of the
10proceeds of the auction or sale.
SB21-SSA1,2461 11Section 2461. 71.93 (1) (a) 4. of the statutes is amended to read:
SB21-SSA1,785,1412 71.93 (1) (a) 4. An amount that the department of children and families may
13recover under s. 49.138 (5), 49.161, or 49.195 (3) or collect under s. 49.147 (6) (cm),
14if the department of children and families has certified the amount under s. 49.85.
SB21-SSA1,2462 15Section 2462. 71.93 (3) (c) of the statutes is created to read:
SB21-SSA1,785,1816 71.93 (3) (c) No person has any right to, or interest in, any overpayment,
17refundable credit, or refund, including any interest allowed, under this chapter until
18setoff under this section and ss. 49.855 and 71.935 has been completed.
SB21-SSA1,2463 19Section 2463. 71.93 (8) (b) 1. of the statutes is amended to read:
SB21-SSA1,786,820 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the
21department of revenue shall enter into a written agreement to have the department
22collect any amount owed to the state agency that is more than 90 days past due,
23unless negotiations between the agency and debtor are actively ongoing, the debt is
24the subject of legal action or administrative proceedings, or the agency determines
25that the debtor is adhering to an acceptable payment arrangement. At least 30 days

1before the department pursues the collection of any debt referred by a state agency,
2either the department or the agency shall provide the debtor with a written notice
3that the debt will be referred to the department for collection. The department may
4collect amounts owed, pursuant to the written agreement, from the debtor in
5addition to offsetting the amounts as provided under sub. (3). The department shall
6charge each debtor whose debt is subject to collection under this paragraph an
7amount for administrative expenses
a collection fee and that amount shall be
8credited to the appropriation under s. 20.566 (1) (h).
SB21-SSA1,2464 9Section 2464. 71.935 (6) of the statutes is created to read:
SB21-SSA1,786,1210 71.935 (6) No person has any right to, or interest in, any overpayment,
11refundable credit, or refund, including any interest allowed, under this chapter until
12setoff under this section and ss. 49.855 and 71.93 has been completed.
SB21-SSA1,2464e 13Section 2464e. 71.98 (6) of the statutes is created to read:
SB21-SSA1,786,1614 71.98 (6) Certain expenses of teachers. For taxable years beginning after
15December 31, 2014, section 62 (a) (2) (D) of the Internal Revenue Code, relating to
16certain expenses of elementary and secondary school teachers.
SB21-SSA1,2467b 17Section 2467b. 73.03 (35) of the statutes is amended to read:
SB21-SSA1,786,2518 73.03 (35) To deny a portion of a credit claimed under s. 71.07 (2dd), (2de), (2di),
19(2dj), (2dL),
(2dm), (2dr), (2ds), or (2dx), 71.28 (1dd), (1de), (1di), (1dj), (1dL), (1dm),
20(1ds), (1dx), or (4) (am), 71.47 (1dd), (1de), (1di), (1dj), (1dL), (1dm), (1ds), (1dx), or
21(4) (am), or 76.636 if granting the full amount claimed would violate a requirement
22under s. 238.385 or s. 560.785, 2009 stats., or would bring the total of the credits
23granted to that claimant under all of those subsections over the limit for that
24claimant under s. 238.368, 238.395 (2) (b), or 238.397 (5) (b) or s. 560.768, 2009 stats.,
25s. 560.795 (2) (b), 2009 stats., or s. 560.797 (5) (b), 2009 stats.
SB21-SSA1,2470c
1Section 2470c. 73.03 (63) of the statutes is repealed.
SB21-SSA1,2471 2Section 2471 . 73.0301 (1) (d) 3. of the statutes is amended to read:
SB21-SSA1,787,83 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
4conditional license, certification, certification card, registration, permit, training
5permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
6(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 252.23 (2), 252.24 (2),
7254.176, 254.20 (3), 255.08 (2) (a), 256.15 (5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or
8343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).
SB21-SSA1,2472 9Section 2472 . 73.0301 (1) (d) 3. of the statutes, as affected by 2015 Wisconsin
10Act .... (this act), is amended to read:
SB21-SSA1,787,1611 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
12conditional license, certification, certification card, registration, permit, training
13permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)
14(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3), (3g), or (3m), 254.176, 254.20 (3), 256.15
15(5) (a) or (b), (6g) (a), (7), or (8) (a) or (f) or 343.305 (6) (a) or a permit license for
16operation of a campground specified in s. 254.47 (1) 97.67 (1).
SB21-SSA1,2481 17Section 2481. 73.09 (2) of the statutes is amended to read:
SB21-SSA1,788,218 73.09 (2) Department of revenue assessment personnel. The requirements
19established for local assessment personnel under sub. (1) shall also apply to
20department of revenue assessment personnel commencing on January 1, 1981. The
21office division of state employment relations personnel management in the
22department of administration
with the assistance of the department of revenue shall
23determine the position classifications for which certification shall apply within the
24department of revenue. The first level of certification shall be obtained within 100
25days of the employee's appointment. The department of revenue in consultation with

1the office division of state employment relations personnel management shall
2establish requirements for obtaining higher levels of assessor certification.
SB21-SSA1,2484 3Section 2484. 73.09 (5) of the statutes is amended to read:
SB21-SSA1,788,104 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
5revenue, assisted by the division bureau of merit recruitment and selection in the
6office of state employment relations department of administration, shall prepare and
7administer examinations for each level of certification. Persons applying for an
8examination under this subsection shall submit a $20 examination fee with their
9application. Certification shall be granted to each person who passes the
10examination for that level.
SB21-SSA1,2486d 11Section 2486d. 74.09 (3) (db) of the statutes is created to read:
SB21-SSA1,788,1812 74.09 (3) (db) 1. Indicate, in a section of the bill that is separate from the billing
13information, the total amount of tax levied by a taxing jurisdiction on all property
14of the taxing jurisdiction and on the property for which the bill is prepared that is
15the result of a referendum to exceed, on a nonpermanent basis, a school district
16revenue limit, a technical college district revenue limit, or a county or municipal levy
17limit and indicate the year in which the authorization to exceed the limit no longer
18applies. A separate listing is required for each such authorization.
SB21-SSA1,788,2419 2. Indicate, in a section of the bill that is separate from the billing information,
20the total amount of the tax levied by a town on all property of the town and on the
21property for which the bill is prepared that is the result of the town voting at a town
22meeting to exceed its levy limit, on a nonpermanent basis, and indicate the year in
23which the authorization to exceed the limit no longer applies. A separate listing is
24required for each such authorization.
SB21-SSA1,789,3
13. This paragraph applies to increases in revenue and tax levy limits approved
2after December 31, 2014, and to property tax bills sent in December 2015, and in each
3December thereafter.
SB21-SSA1,2497 4Section 2497. 76.636 (1) (c) of the statutes is amended to read:
SB21-SSA1,789,105 76.636 (1) (c) "Environmental remediation" means removal or containment of
6environmental pollution, as defined in s. 299.01 (4), and restoration of soil or
7groundwater that is affected by environmental pollution, as defined in s. 299.01 (4),
8in a brownfield if that removal, containment, or restoration fulfills the requirement
9under s. 71.47 (1de) (a) 1., 2013 stats., unless an investigation of the property
10determines that remediation is required and that remediation is not undertaken.
SB21-SSA1,2499 11Section 2499. 76.636 (1) (e) (intro.) of the statutes is amended to read:
SB21-SSA1,789,1412 76.636 (1) (e) (intro.) "Member of a targeted group" means any of the following,
13if the person has been certified in the manner under s. 71.47 (1dj) (am) 3., 2013 stats.,
14by a designated local agency, as defined in s. 71.47 (1dj) (am) 2. , 2013 stats.:
SB21-SSA1,2503b 15Section 2503b. 76.636 (2) (d) of the statutes is amended to read:
SB21-SSA1,789,2216 76.636 (2) (d) The amount determined by multiplying the amount determined
17under s. 238.385 (1) (bm) or s. 560.785 (1) (bm), 2009 stats., by the number of
18full-time jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009
19stats., excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in an
20enterprise development zone under s. 238.397 or s. 560.797, 2009 stats., and for
21which significant capital investment was made and by then subtracting the
22subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2504b 23Section 2504b. 76.636 (2) (e) of the statutes is amended to read:
SB21-SSA1,790,424 76.636 (2) (e) The amount determined by multiplying the amount determined
25under s. 238.385 (1) (c) or s. 560.785 (1) (c), 2009 stats., by the number of full-time

1jobs retained, as provided in the rules under s. 238.385 or s. 560.785, 2009 stats.,
2excluding jobs for which a credit has been claimed under s. 71.47 (1dj), in a
3development zone and not filled by a member of a targeted group and by then
4subtracting the subsidies paid under s. 49.147 (3) (a) for those jobs.
SB21-SSA1,2515 5Section 2515. 76.80 (3) of the statutes is amended to read:
SB21-SSA1,790,106 76.80 (3) "Telecommunications services" means the transmission of voice,
7video, facsimile or data messages, including telegraph messages, except that
8"telecommunications services" does not include video service, as defined in s. 66.0420
9(2) (y), radio, one-way radio paging or transmitting messages incidental to transient
10occupancy in hotels, as defined in s. 254.61 (3) 97.01 (7).
SB21-SSA1,2515c 11Section 2515c. 77.06 (1) of the statutes is renumbered 77.06 (1) (a) and
12amended to read:
SB21-SSA1,790,2513 77.06 (1) (a) No person shall cut any merchantable wood products on any forest
14croplands where the forest crop taxes are delinquent nor until 30 days after the
15owner has filed with the department of natural resources a notice of intention to cut,
16specifying by descriptions and the estimated amount of wood products to be removed
17and the proportion of present volume to be left as growing stock in the area to be cut.
18The department of natural resources may require a bond executed by some surety
19company licensed in this state or other surety for such amount as may reasonably
20be required for the payment to the department of natural resources of the severance
21tax hereinafter provided. The department, after examination of the lands specified,
22may prescribe the amount of forest products to be removed. Cutting in excess of the
23amount prescribed shall render the owner liable to double the severance tax
24prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10.
Merchantable
25wood products include all wood products except wood used for fuel by the owner.
SB21-SSA1,2515d
1Section 2515d. 77.06 (1) (b) of the statutes is created to read:
SB21-SSA1,791,42 77.06 (1) (b) 1. The department of natural resources, after examination of the
3lands specified in the notice of intention to cut, may prescribe the amount of forest
4products to be removed, except as provided under subd. 2.
SB21-SSA1,791,105 2. If the notice of intention to cut was provided to the department of natural
6resources by a cooperating forester authorized under s. 28.05 to assist the state in
7the harvesting and sale of timber, or by a forester accredited by the Society of
8American Foresters, Association of Consulting Foresters, or Wisconsin Consulting
9Foresters, the department may not prescribe the amount of forest products to be
10removed.
SB21-SSA1,2515e 11Section 2515e. 77.06 (1) (c) of the statutes is created to read:
SB21-SSA1,791,1512 77.06 (1) (c) Cutting in excess of the amount prescribed by the department of
13natural resources, or cutting that the department finds is inconsistent with sound
14forestry practices, shall render the owner liable to double the severance tax
15prescribed in s. 77.06 (5) and subject to cancellation under s. 77.10.
SB21-SSA1,2515f 16Section 2515f. 77.07 (2) of the statutes is amended to read:
SB21-SSA1,791,2517 77.07 (2) Penalty, collections. If any severance tax remain unpaid for 30 days
18after it becomes due, there shall then be added a penalty of 10 percent, and such tax
19and penalty shall thereafter draw interest at the rate of one percent per month until
20paid. At the expiration of said 30 days the department of natural resources shall
21report to the attorney general any unpaid severance tax, adding said penalty, and the
22attorney general shall thereupon proceed to collect the same with penalty and
23interest by suit against the owner and by attachment or other legal means to enforce
24the lien and by action on the bond mentioned in s. 77.06 (1) (a), or by any or all such
25means.
SB21-SSA1,2515j
1Section 2515j. 77.25 (18m) of the statutes is created to read:
SB21-SSA1,792,42 77.25 (18m) From a commission created under s. 66.0304 (3) or a nonprofit
3corporation created under s. 66.0304 (4e) or between such commission and such
4nonprofit corporation.
SB21-SSA1,2515m 5Section 2515m. 77.51 (1ba) of the statutes is renumbered 77.51 (1bg).
SB21-SSA1,2515n 6Section 2515n. 77.51 (1bd) of the statutes is created to read:
SB21-SSA1,792,77 77.51 (1bd) "Amusement device" includes any of the following:
SB21-SSA1,792,88 (a) A pool table.
SB21-SSA1,792,99 (b) A video game machine.
SB21-SSA1,792,1010 (c) A video gambling machine.
SB21-SSA1,792,1111 (d) A dart board.
SB21-SSA1,792,1212 (e) A pinball machine.
SB21-SSA1,792,1313 (f) A foosball table.
SB21-SSA1,792,1414 (g) An air hockey table.
SB21-SSA1,792,1515 (h) A shuffleboard table.
SB21-SSA1,792,1616 (i) A jukebox.
SB21-SSA1,2516 17Section 2516. 77.51 (13) (intro.) of the statutes is amended to read:
SB21-SSA1,792,1918 77.51 (13) (intro.) "Retailer" Except as provided in sub. (13b), "retailer"
19includes:
SB21-SSA1,2517 20Section 2517. 77.51 (13b) of the statutes is created to read:
SB21-SSA1,792,2121 77.51 (13b) (a) In this subsection:
SB21-SSA1,792,2522 1. "Affiliate" means a person that directly or indirectly, through one or more
23intermediaries, controls or is controlled by, or is under common control with, another
24person. For purposes of this subdivision, a person controls another person if that
25person holds at least 50 percent ownership interest in the other person.
SB21-SSA1,793,3
12. "Distribution facility" means an establishment where tangible personal
2property is stored and processed for delivery to customers and where no retail sales
3of the property are made.
SB21-SSA1,793,74 3. "Third-party seller" means a person who owns tangible personal property
5or items under s. 77.52 (1) (b), who enters into a contract with a person described in
6par. (b) for the sale of the tangible personal property or items and who is not an
7affiliate of the person described in par. (b).
SB21-SSA1,793,108 (b) Except as provided in par. (c), "retailer" does not include a person, or the
9person's affiliates, making sales of tangible personal property or items under s. 77.52
10(1) (b), if all of the following apply:
SB21-SSA1,793,1111 1. The person or any of the person's affiliates operates a distribution facility.
SB21-SSA1,793,1312 2. The person or any of the person's affiliates sells the tangible personal
13property or items under s. 77.52 (1) (b), on behalf of a 3rd-party seller.
SB21-SSA1,793,1514 3. The 3rd-party seller owns the tangible personal property or items under s.
1577.52 (1) (b), and is disclosed to the customer as the seller.
SB21-SSA1,793,1816 4. Neither the person nor any affiliate of the person makes any sales for which
17the customer takes possession of the tangible personal property or items under s.
1877.52 (1) (b), at a location operated by the person or any of the person's affiliates.
SB21-SSA1,793,2319 (c) Paragraph (b) does not apply to sales at auction; sales of tangible personal
20property or items under s. 77.52 (1) (b), owned or previously owned by the person
21operating the distribution facility or by any of the person's affiliates; or the sales of
22any of the following that are registered or titled, or required to be registered or titled,
23under the laws of this state, or of the United States:
SB21-SSA1,793,2424 1. Motor vehicles.
SB21-SSA1,793,2525 2. Aircraft.
SB21-SSA1,794,1
13. Snowmobiles.
SB21-SSA1,794,22 4. Recreational vehicles, as defined in s. 340.01 (48r).
SB21-SSA1,794,33 5. Trailers.
SB21-SSA1,794,44 6. Semitrailers.
SB21-SSA1,794,55 7. All-terrain vehicles.
SB21-SSA1,794,66 8. Utility terrain vehicles.
SB21-SSA1,794,77 9. Boats.
SB21-SSA1,2518 8Section 2518. 77.51 (13g) (intro.) of the statutes is amended to read:
SB21-SSA1,794,119 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
10business in this state", for purposes of the use tax, means includes any of the
11following:
SB21-SSA1,2519 12Section 2519. 77.51 (13g) (a) of the statutes is amended to read:
SB21-SSA1,794,1313 77.51 (13g) (a) Any retailer owning any real property in this state or.
SB21-SSA1,794,16 14(ab) Any retailer leasing or renting out any tangible personal property, or items
15or property under s. 77.52 (1) (b) or (c), if such property or items are located in this
16state or.
SB21-SSA1,794,20 17(ac) Any retailer maintaining, occupying, or using, permanently or
18temporarily, directly or indirectly, or through a subsidiary, or an agent, by whatever
19name called
or some other person, an office, place of distribution, sales or sample
20room or place, warehouse or storage place, or other place of business in this state.
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