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.
SB21-SSA1,2520 21Section 2520. 77.51 (13g) (b) of the statutes is amended to read:
SB21-SSA1,795,222 77.51 (13g) (b) Any retailer having any representative, including a
23manufacturer's representative,
agent, salesperson, canvasser , or solicitor operating
24in this state under the authority of the retailer or its subsidiary for the purpose of
25selling, delivering, or the taking of orders for any tangible personal property, or

1items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services or for the
2purpose of performing any of the other activities described in this subsection
.
SB21-SSA1,2521 3Section 2521. 77.51 (13g) (e) of the statutes is created to read:
SB21-SSA1,795,64 77.51 (13g) (e) Any person servicing, repairing, or installing equipment or
5other tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
6(c), or (d) in this state.
SB21-SSA1,2522 7Section 2522. 77.51 (13g) (f) of the statutes is created to read:
SB21-SSA1,795,108 77.51 (13g) (f) Any person delivering tangible personal property or items under
9s. 77.52 (1) (b) into this state in a vehicle operated by the person that sells the
10property or items that are delivered.
SB21-SSA1,2523 11Section 2523. 77.51 (13g) (g) of the statutes is created to read:
SB21-SSA1,795,1212 77.51 (13g) (g) Any person performing construction activities in this state.
SB21-SSA1,2524m 13Section 2524m. 77.52 (2) (a) 2. a. of the statutes is amended to read:
SB21-SSA1,795,2214 77.52 (2) (a) 2. a. Except as provided in subd. 2. b. and, c., and d., the sale of
15admissions to amusement, athletic, entertainment, or recreational events or places,
16except county fairs,; the sale, rental, or use of regular bingo cards, extra regular
17cards, and special bingo cards and the sale of bingo supplies to players; and the
18furnishing, for dues, fees, or other considerations, the privilege of access to clubs or
19the privilege of having access to or the use of amusement, entertainment, athletic,
20or recreational devices or facilities, including the sale or furnishing of use of
21recreational facilities on a periodic basis or other recreational rights, including but
22not limited to membership rights, vacation services, and club memberships.
SB21-SSA1,2524n 23Section 2524n. 77.52 (2) (a) 2. d. of the statutes is created to read:
SB21-SSA1,796,424 77.52 (2) (a) 2. d. Taxable sales on the privilege of having access to or the use
25of an amusement device include only the sales of playing time on the device. To the

1extent that playing time on an amusement device derives from playing specified
2digital goods or additional digital goods on the amusement device, the tax imposed
3under sub. (1) (d) does not apply to specified digital goods or additional digital goods
4used on or as part of the device.
SB21-SSA1,2524p 5Section 2524p. 77.54 (9a) (j) of the statutes is created to read:
SB21-SSA1,796,66 77.54 (9a) (j) A nonprofit corporation created under s. 66.0304 (4e).
SB21-SSA1,2524r 7Section 2524r. 77.54 (9a) (k) of the statutes is created to read:
SB21-SSA1,796,148 77.54 (9a) (k) A construction contractor who, in fulfillment of a real property
9construction activity, transfers the tangible personal property, or item, or property
10under s. 77.52 (1) (b) or (c), to an entity described under par. (b) or (f), if such tangible
11personal property, item, or property becomes a component of a facility in this state
12that is owned by the entity. In this subsection, "facility" means any building, shelter,
13parking lot, parking garage, athletic field, athletic park, storm sewer, or water
14supply system, but does not include a highway, street, or road.
SB21-SSA1,2524t 15Section 2524t. 77.54 (62) of the statutes is created to read:
SB21-SSA1,796,1816 77.54 (62) The sales price from the sale of and the storage, use, or other
17consumption of farm-raised deer, as defined in s. 95.001 (1) (ag), sold to a person who
18is operating a hunting preserve or game farm in this state.
SB21-SSA1,2525 19Section 2525. 77.59 (5) of the statutes is amended to read:
SB21-SSA1,797,420 77.59 (5) The department may offset the amount of any refund for a period,
21together with interest on the refund, against deficiencies for another period, and
22against penalties and interest on the deficiencies, or against any amount of whatever
23kind, due and owing on the books of the department from the person who is entitled
24to the refund. If the refund is to be paid to a buyer, the department may also set off
25amounts in the manner in which it sets off income tax and franchise tax refunds

1under s. 71.93 and may set off amounts for child support or maintenance or both in
2the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3), (6) and
3(7). No person has any right to, or interest in, any refund under this chapter until
4setoff under ss. 49.855, 71.93, and 71.935 has been completed.
SB21-SSA1,2527 5Section 2527. 77.86 (1) (b) of the statutes is renumbered 77.86 (1) (b) 1. and
6amended to read:
SB21-SSA1,797,117 77.86 (1) (b) 1. Except as provided under sub. (6), an owner who intends to cut
8merchantable timber on managed forest land shall, at least 30 days before the
9cutting is to take place, on a form provided by the department, file a notice of intent
10to cut and, except as provided under subd. 2., request approval of the proposed
11cutting from the department.
SB21-SSA1,2528 12Section 2528. 77.86 (1) (b) 2. of the statutes is created to read:
SB21-SSA1,797,1913 77.86 (1) (b) 2. An owner who is required under the terms of an approved
14management plan to cut merchantable timber on managed forest land is not required
15to obtain approval of the cutting of that timber before the cutting takes place if a
16cooperating forester authorized under s. 28.05 to assist the state in the harvesting
17and sale of timber, or a forester accredited by the Society of American Foresters,
18Association of Consulting Foresters, or Wisconsin Consulting Foresters, provided
19the required notice of intent to cut to the department under subd. 1.
SB21-SSA1,2529 20Section 2529. 77.86 (3) of the statutes is amended to read:
SB21-SSA1,797,2521 77.86 (3) Time limit. All cutting specified in the notice under sub. (1) (b) shall
22be commenced within one year after the date the proposed cutting is approved or, if
23approval is not required under sub. (1) (b) 2., within one year after the date on which
24the notice under sub. (1) (b) 1. is filed
. The owner shall report to the department the
25date on which the cutting is commenced.
SB21-SSA1,2530
1Section 2530. 77.86 (4) of the statutes is amended to read:
SB21-SSA1,798,72 77.86 (4) Reporting. Within 30 days after completion of any cutting approved
3under this section, the owner shall report to the department, on a form provided by
4the department, a description of the species of wood, kind of product and the quantity
5of each species cut as shown by the scale or measurement made on the ground as cut,
6skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the
7department if the wood is sold by tree measurement.
SB21-SSA1,2530m 8Section 2530m. 77.89 (1) of the statutes is renumbered 77.89 (1) (a).
SB21-SSA1,2530p 9Section 2530p. 77.89 (1) (b) of the statutes is created to read:
SB21-SSA1,798,1710 77.89 (1) (b) The department shall distribute from the appropriation under s.
1120.370 (1) (mv) of the statutes $1,000,000 in fiscal year 2015-16 and $1,000,000 in
12fiscal year 2016-17 among treasurers of each municipality in which is located land
13subject to a managed forest land order that is designated as closed to public access
14under s. 77.83 (1). The department shall distribute to each municipal treasurer an
15amount in proportion to the number of acres of closed land in that municipality. The
16department shall make the payments for fiscal year 2015-16 before July 1, 2016.
17The department shall make the payments for fiscal year 2016-17 before July 1, 2017.
SB21-SSA1,2530q 18Section 2530q. 77.89 (2) (a) of the statutes is amended to read:
SB21-SSA1,798,2519 77.89 (2) (a) Each municipal treasurer shall pay 20% of each payment received
20under sub. (1) (a) and (b) and under ss. 77.84 (2) (a), (am), and (bp), 77.85, and 77.876
21to the county treasurer and shall deposit the remainder in the municipal treasury.
22The payment to the county treasurer for money received before November 1 of any
23year shall be made on or before the November 15 after its receipt. For money received
24on or after November 1 of any year, the payment to the county treasurer shall be
25made on or before November 15 of the following year.
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