AB1048,17,9 676.92 Report; payment. On or before March 1, every taxpayer that is subject
7to the fee under this subchapter shall send to the department a completed form that
8the department prescribes. Upon written request, the department may extend the
9time for filing the report by no more than 30 days.
AB1048,17,11 1076.93 Administration. (1) On or before May 1, the department shall notify
11each taxpayer that is subject to the fee under s. 76.91 of the amount of that fee.
AB1048,17,14 12(2) Sections 76.03 (4), 76.04 (1), 76.05, 76.06, 76.14, 76.18, 76.22, 76.24 (1),
1376.25 and 76.28 (4) to (6), as they apply to the tax under subch. I, apply to the fee
14under this subchapter.
AB1048, s. 34 15Section 34. 77.52 (2) (a) 5. of the statutes is amended to read:
AB1048,17,1916 77.52 (2) (a) 5. The sale of telecommunications services , not including services
17paid for by the insertion of coins in a coin-operated telephone,
that originate in this
18state and are charged to a service address in this state, regardless of the location
19where that charge is billed or paid.
AB1048, s. 35 20Section 35. 134.72 (1) (a) of the statutes is amended to read:
AB1048,17,2421 134.72 (1) (a) "Facsimile machine" means a machine that transmits copies of
22documents by means of a telecommunications facility, as defined in s. 76.38 (1) (bm)
23telephone line, telegraph line, microwave, satellite, cellular radio, fiber optics,
24coaxial cable or any other transmission facility or any switching device
.
AB1048, s. 36 25Section 36. 227.03 (1) of the statutes is amended to read:
AB1048,18,2
1227.03 (1) This chapter applies to cases arising under ss. 76.38, 76.39 and, 76.48
2and 76.91.
AB1048, s. 37 3Section 37. 227.03 (1) of the statutes, as affected by 1995 Wisconsin Act ....
4(this act), is repealed and recreated to read:
AB1048,18,65 227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and
6ss. 76.39, 76.48 and 76.91.
AB1048, s. 38 7Section 38. 968.01 (1) of the statutes is amended to read:
AB1048,18,108 968.01 (1) ``Facsimile machine" means a machine that transmits copies of
9documents by means of a telecommunications facility, as defined in s. 76.38 (1) (bm)

10has the meaning given in s. 134.72 (1) (a).
AB1048, s. 39 11Section 39. 1991 Wisconsin Act 39, section 9149 (6) is repealed.
AB1048, s. 40 12Section 40. 1991 Wisconsin Act 39, section 9149 (7) is amended to read:
AB1048,18,1913[1991 Wisconsin Act 39] Section 9149 (7) Legislative intent; telephone
14companies.
The legislature intends that the tax reduction created by the treatment
15of chapter 76 of the statutes by this act in regard to telephone companies, when fully
16and completely implemented in 1997,
constitutes a portion of the refund of taxes that
17could be claimed pursuant to GTE Sprint Communications Corporation, n.k.a. U.S.
18Sprint Communications Company vs. Wisconsin Bell, Inc., and the State of
19Wisconsin, (No. 89-0272, May 15, 1990).
AB1048, s. 41 20Section 41. Nonstatutory provisions.
AB1048,19,2 21(1) Reconciliation. Cellular mobile radio telecommunications utilities and
22telephone companies that provide basic local exchange service shall reconcile their
23first payments under subchapter V of chapter 76 of the statutes, as created by this
24act, to reflect their overpayment or underpayment of their final instalment of gross
25receipts taxes. All other telephone companies shall reconcile their first payments

1under subchapter IV of chapter 76 of the statutes, as created by this act, to reflect
2their overpayment or underpayment of their final instalment of gross receipts taxes.
AB1048,19,5 3(2) Transition. This act does not affect any amounts due, remedies available
4to or appeals available to any telephone company or the department of revenue that
5accrued before a change in the method of taxation of any telephone company.
AB1048,19,11 6(3) Proxy for refund. The legislature intends that the tax reduction created
7by the treatment of chapter 76 of the statutes by this act in regard to telephone
8companies, when it is implemented in 1998, constitutes the remainder of taxes that
9could be claimed pursuant to GTE Sprint Communications n.k.a. U.S. Sprint
10Communications Company v. Wisconsin Bell, Inc., and the State of Wisconsin, (No.
1189-0272, May 15, 1990).
AB1048,19,14 12(4) Nonseverability. Notwithstanding section 990.001 (11) of the statutes, if
13it is finally adjudicated that any provision of this act is unconstitutional, the entire
14act is void.
AB1048,19,19 15(5) Telephone tax. The authorized FTE positions for the department of
16revenue are increased by 6.0 PR positions on July 1, 1997, to be funded from the
17appropriation under section 20.566 (2) (ht) of the statutes, as created by this act, for
18the purpose of administering the tax under subchapter IV of chapter 76 of the
19statutes, as created by this act.
AB1048, s. 42 20Section 42. Appropriation changes.
AB1048,20,2 21(1) Transfer to property tax relief and technological equipment fund. On
22July 1, 1999, there is transferred from the general fund to the property tax relief and
23technological equipment fund an amount that is calculated by subtracting from the
24amount of revenue collected from telephone companies under chapter 76 of the
25statutes during state fiscal years 1995-96, 1996-97, 1978-98 and 1998-99 the

1amount of revenue that would have been collected from those companies during
2those fiscal years if chapter 76 of the statutes had not been affected by this act.
AB1048, s. 43 4Section 43. Initial applicability.
AB1048,20,6 5(1) The treatment of subchapter IV of chapter 76 of the statutes first applies
6to taxes due for 1998.
AB1048, s. 44 7Section 44. Effective dates. This act takes effect on the day after
8publication, except as follows:
AB1048,20,10 9(1) Sales tax. The treatment of section 77.52 (2) (a) 5. of the statutes takes effect
10on the first day of the 2nd month beginning after publication.
AB1048,20,14 11(2) Discontinuation of license fee. The repeal of section 76.38 of the statutes,
12the treatment of section 76.28 (4), (5) and (6) and subchapter II (title) of chapter 76
13of the statutes and the repeal and recreation of sections 20.913 (1) (b), 71.26 (3) (f),
1473.01 (4) (a) and (5) (a) and 227.03 (1) of the statutes take effect on May 1, 1998.
AB1048,20,1515 (End)
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