AB100: Bill Text Engrossed

AB100-engrossed,1227,22 77.54 (3m) The gross receipts from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture and custom farming services:

AB100-engrossed,1227,23 (a) Seeds for planting.

AB100-engrossed,1227,24 (b) Plants.

AB100-engrossed,1227,25 (c) Feed.

AB100-engrossed,1228,1 (d) Fertilizer.

AB100-engrossed,1228,2 (e) Soil conditioners.

AB100-engrossed,1228,3 (f) Animal bedding.

AB100-engrossed,1228,4 (g) Sprays, pesticides and fungicides.

AB100-engrossed,1228,5 (h) Breeding and other livestock.

AB100-engrossed,1228,6 (i) Poultry.

AB100-engrossed,1228,7 (j) Farm work stock.

AB100-engrossed,1228,8 (k) Baling twine and baling wire.

AB100-engrossed,1228,9 (L) Containers for fruits, vegetables, grain, hay, silage and animal wastes.

AB100-engrossed,1228,11 (m) Plastic bags, plastic sleeves and plastic sheeting used to store or cover hay or silage.

AB100-engrossed, s. 2393no Section 2393no. 77.54 (14) (f) of the statutes is created to read:

AB100-engrossed,1228,16 77.54 (14) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch. 447, podiatrist who is licensed under ch. 448 or optometrist who is licensed under ch. 449 if the medicine may not be dispensed without a prescription.

AB100-engrossed, s. 2393nq Section 2393nq. 77.54 (20) (c) 5. of the statutes is amended to read:

AB100-engrossed,1228,24 77.54 (20) (c) 5. Taxable sales shall not include meals, food, food products or beverages furnished in accordance with any contract or agreement by a public or private institution of higher education to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution and if the goods are consumed by that student and meals, food, food products or beverages furnished to a national football league team under a contract or agreement entered into on or before January 1, 1998.

AB100-engrossed, s. 2393nv Section 2393nv. 77.54 (30) (d) of the statutes is amended to read:

AB100-engrossed,1229,5 77.54 (30) (d) In this subsection "residential use" means use in a structure or portion of a structure which is a person's permanent residence, but does not include use in transient accommodations, as specified in s. 77.52 (2) (a) 1.,; time-share property, as defined in s. 707.02 (32); motor homes, ; or travel trailers or other recreational vehicles.

AB100-engrossed, s. 2393q Section 2393q. 77.54 (43) of the statutes is created to read:

AB100-engrossed,1229,10 77.54 (43) The gross receipts from the sale of and the storage, use or other consumption of raw materials used for the processing, fabricating or manufacturing of, or the attaching to or incorporating into, printed materials that are transported and used solely outside this state.

AB100-engrossed, s. 2393t Section 2393t. 77.54 (44) of the statutes is created to read:

AB100-engrossed,1229,14 77.54 (44) The gross receipts from the sale of and the storage, use or other consumption of materials, supplies and fuel used in the maintenance of railroad tracks.

AB100-engrossed, s. 2394 Section 2394. 77.58 (1m) of the statutes is created to read:

AB100-engrossed,1229,21 77.58 (1m) Persons who owe amounts under this subchapter shall pay them by mailing or delivering them to the department or, if the department prescribes another method of submitting or another destination, those persons shall pay those amounts in that other method or to that other destination, except that the department may require any person who pays under sub. (1) (b) to do so electronically.

AB100-engrossed, s. 2394g Section 2394g. 77.58 (3) (a) of the statutes is amended to read:

AB100-engrossed,1230,8 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller. For purposes of the use tax a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property or services, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. If a qualified subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner of that subsidiary shall include the information for that subsidiary on the owner's return. Returns shall be signed by the person required to file the return or by a duly authorized agent but need not be verified by oath. If a single-owner entity is disregarded as a separate entity under ch. 71, the owner shall include the information from the entity on the owner's return.

AB100-engrossed, s. 2397 Section 2397. 77.61 (14) of the statutes is amended to read:

AB100-engrossed,1230,17 77.61 (14) Documents and payments required or permitted under this subchapter that are mailed are timely furnished, filed or made if they are mailed in a properly addressed envelope with the postage duly prepaid, if the envelope is postmarked before midnight of the due date and if the document or payment is received by the department, or at the destination that the department prescribes, within 5 days after the prescribed date. Documents and payments that are not mailed are timely if they are received on or before the due date by the department or at the destination that the department designates.

AB100-engrossed, s. 2399 Section 2399. 77.75 of the statutes is amended to read:

AB100-engrossed,1230,24 77.75 Reports. Every person subject to county or special district sales and use taxes shall, for each reporting period, record that person's sales made in the county or special district that has imposed those taxes separately from sales made elsewhere in this state and file a report of the measure of the county or special district sales and use taxes and the tax due thereon separately to the department of revenue on forms to be provided by the department.

AB100-engrossed, s. 2399f Section 2399f. 77.76 (3) of the statutes is amended to read:

AB100-engrossed,1231,17 77.76 (3) From the appropriation under s. 20.835 (4) (g) the department shall distribute 98.5% 98.7% of the county taxes reported for each enacting county, minus the county portion of the retailers' discounts, to the county and shall indicate the taxes reported by each taxpayer, no later than the end of the 3rd month following the end of the calendar quarter in which such amounts were reported. In this subsection, the "county portion of the retailers' discount" is the amount determined by multiplying the total retailers' discount by a fraction the numerator of which is the gross county sales and use taxes payable and the denominator of which is the sum of the gross state and county sales and use taxes payable. The county taxes distributed shall be increased or decreased to reflect subsequent refunds, audit adjustments and all other adjustments of the county taxes previously distributed. Interest paid on refunds of county sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1) (a). The county may retain the amount it receives or it may distribute all or a portion of the amount it receives to the towns, villages, cities and school districts in the county. Any county receiving a report under this subsection is subject to the duties of confidentiality to which the department of revenue is subject under s. 77.61 (5).

AB100-engrossed, s. 2399fm Section 2399fm. 77.76 (4) of the statutes is amended to read:

AB100-engrossed,1231,23 77.76 (4) There shall be retained by the state 1.5% of the taxes collected under this subchapter for special districts and 1.3% of the taxes collected under this subchapter for counties to cover costs incurred by the state in administering, enforcing and collecting the tax. All interest and penalties collected shall be deposited and retained by this state in the general fund.

AB100-engrossed, s. 2399g Section 2399g. 77.82 (1) (b) 2. of the statutes is amended to read:

AB100-engrossed,1232,3 77.82 (1) (b) 2. A parcel that is developed for commercial recreation, for industry, human residence or for any other use determined by the department to be incompatible with the practice of forestry.

AB100-engrossed, s. 2399i Section 2399i. 77.82 (1) (b) 3. of the statutes is created to read:

AB100-engrossed,1232,5 77.82 (1) (b) 3. A parcel that is developed for a human residence.

AB100-engrossed, s. 2399k Section 2399k. 77.82 (1) (bn) of the statutes is created to read:

AB100-engrossed,1232,11 77.82 (1) (bn) For purposes of par. (b) 3., the department by rule shall define "human residence" to include a residence of the petitioner regardless of whether it is the petitioner's primary residence. The definition may also include up to one acre surrounding the residence for a residence that is not the petitioner's primary residence.

AB100-engrossed, s. 2400 Section 2400. 77.92 (1m) of the statutes is created to read:

AB100-engrossed,1232,16 77.92 (1m) "File" means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

AB100-engrossed, s. 2401 Section 2401. 77.92 (4) of the statutes is amended to read:

AB100-engrossed,1233,3 77.92 (4) "Net business income", with respect to a partnership or limited liability company, means taxable income as calculated under section 703 of the internal revenue code; plus the items of income and gain under section 702 of the internal revenue code; minus the items of loss and deduction under section 702 of the internal revenue code; plus payments treated as not made to partners under section 707 (a) of the internal revenue code; plus the credits claimed under s. 71.07 (2dd), (2de), (2di), (2dj), (2dL), (2dr) and, (2ds), (2dx) and (3s); but excluding income, gain, loss and deductions from farming. "Net business income", with respect to a natural person, estate or trust, means profit from a trade or business for federal income tax purposes and includes net income derived as an employe as defined in section 3121 (d) (3) of the internal revenue code.

AB100-engrossed, s. 2401m Section 2401m. 77.92 (4m) of the statutes is amended to read:

AB100-engrossed,1233,10 77.92 (4m) "Partnership" has the meaning given in section 761 (a) of the internal revenue code, except that "partnership" does not include entities that are excluded under the regulations interpreting section 761 (a) of the internal revenue code from the operation of all or part of subchapter K of chapter one of the internal revenue code. "Partnership" also includes an entity treated as a partnership under section 7701 of the Internal Revenue Code.

AB100-engrossed, s. 2401r Section 2401r. 77.93 (3m) of the statutes is repealed.

AB100-engrossed, s. 2401t Section 2401t. 77.93 (5) of the statutes is amended to read:

AB100-engrossed,1233,17 77.93 (5) All natural persons, estates, trusts, and partnerships and limited liability companies that are engaged in farming. The surcharge is imposed on the partnership or limited liability company, not on its partners or members, except that if a partnership's or company's surcharge is delinquent the partners or members are jointly and severally liable for it.

AB100-engrossed, s. 2401v Section 2401v. 77.935 of the statutes is created to read:

AB100-engrossed,1233,22 77.935 Single-owner entities. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity under this subchapter. The owner of that entity shall include the information from the entity on the owner's return under this subchapter.

AB100-engrossed, s. 2402 Section 2402. 77.96 (5) of the statutes is amended to read:

AB100-engrossed,1234,4 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 with the department of revenue, on a form prescribed by the department, 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.

AB100-engrossed, s. 2403 Section 2403. 77.96 (5m) of the statutes is created to read:

AB100-engrossed,1234,9 77.96 (5m) Persons who owe amounts under this subchapter shall mail or deliver those amounts to the department of revenue or, if that department prescribes another method of submitting or another destination, those persons shall use that other method or submit those amounts to that other destination.

AB100-engrossed, s. 2407 Section 2407. 77.9815 of the statutes is created to read:

AB100-engrossed,1234,12 77.9815 Exemption. Any retailer whose liability for the tax under this subchapter would be less than $5 for a year is exempt from that tax for that year.

AB100-engrossed, s. 2410m Section 2410m. Subchapter X of chapter 77 [precedes 77.994] of the statutes is created to read:

AB100-engrossed,1234,15 Chapter 77

AB100-engrossed,1234,17 Subchapter X Premier resort area taxes

AB100-engrossed,1234,24 77.994 Premier resort area tax. (1) Except as provided in sub. (2), a municipality or a county all of which is included in a premier resort area under s. 66.307 may, by ordinance, impose a tax at a rate of 0.5% of the gross receipts from the sale, lease or rental in the municipality or county of goods or services that are taxable under subch. III made by businesses that are classified in the standard industrial classification manual, 1987 edition, published by the U.S. office of management and budget, under the following industry numbers:

AB100-engrossed,1234,25 (a) 5331 — Variety stores.

AB100-engrossed,1235,1 (b) 5399 — Miscellaneous general merchandise stores.

AB100-engrossed,1235,2 (c) 5441 — Candy, nut and confectionary stores.

AB100-engrossed,1235,3 (d) 5451 — Dairy product stores.

AB100-engrossed,1235,4 (e) 5461 — Retail bakeries.

AB100-engrossed,1235,5 (f) 5541 — Gasoline service stations.

AB100-engrossed,1235,6 (g) 5812 — Eating places.

AB100-engrossed,1235,7 (h) 5813 — Drinking places.

AB100-engrossed,1235,8 (i) 5912 — Drug stores and proprietary stores.

AB100-engrossed,1235,9 (j) 5921 — Liquor stores.

AB100-engrossed,1235,10 (k) 5941 — Sporting goods stores and bicycle shops.

AB100-engrossed,1235,11 (L) 5946 — Camera and photographic supply stores.

AB100-engrossed,1235,12 (m) 5947 — Gift, novelty and souvenir shops.

AB100-engrossed,1235,13 (n) 7011 — Hotels and motels.

AB100-engrossed,1235,14 (o) 7032 — Sporting and recreational camps.

AB100-engrossed,1235,15 (p) 7033 — Recreational vehicle parks and campsites.

AB100-engrossed,1235,16 (q) 7948 — Racing, including track operation.

AB100-engrossed,1235,17 (r) 7992 — Public golf courses.

AB100-engrossed,1235,18 (s) 7993 — Coin-operated amusement devices.

AB100-engrossed,1235,19 (t) 7996 — Amusement parks

AB100-engrossed,1235,20 (u) 7999 — Amusement and recreational services, not elsewhere classified.

AB100-engrossed,1235,22 (2) Either a county or a municipality within that county, but not both, may impose a tax under sub. (1).

AB100-engrossed,1236,2 77.9941 Administration. (1) The ordinance under s. 77.994 is effective on January 1, April 1, July 1 or October 1. The municipality or county shall deliver a certified copy of that ordinance to the secretary of revenue at least 120 days before its effective date.

AB100-engrossed,1236,6 (3) A municipality or county that imposes a tax under s. 77.994 may repeal that ordinance. A repeal is effective on December 31. The municipality or county shall deliver a certified copy of the repeal ordinance to the secretary of revenue at least 60 days before its effective date.

AB100-engrossed,1236,10 (3m) The department of revenue may promulgate rules interpreting the classifications under s. 77.994 (1) and specifying means of determining the classifications of business. If there is a dispute whether a business is in one of the classifications under s. 77.994 (1), the department of revenue's decision is final.

AB100-engrossed,1236,13 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1), (2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79 as they apply to the taxes under subch. V apply to the tax under this subchapter.