SB346,8,2516 (b) If the department determines that the taxpayer is unable to pay the taxes,
17costs, penalties and interest in full, the department shall determine the amount that
18the taxpayer is able to pay and shall enter an order reducing the taxes in accordance
19with the department's determination. The order shall provide that the order is
20effective only if the reduced taxes are paid within 10 days from the date on which the
21order is issued. The department or its collection agents, upon receipt of the order,
22shall accept payment in accordance with the order. Upon payment of the reduced
23taxes, the department shall credit the unpaid portion of the principal amount of the
24taxes and record the unpaid amount of costs, penalties, and interest accrued to the
25date of the order.
SB346,9,19
1(c) If within 3 years of the date of the order under par. (b) the department
2ascertains that the taxpayer has an income or owns property sufficient to enable the
3taxpayer to pay the unpaid portion of the principal amount of the taxes due,
4including the costs, penalties and interest recorded under par. (b), the department
5shall reopen the order under par. (b) and order the taxpayer to pay in full the unpaid
6portion of the principal amount of the taxes due, including the costs, penalties and
7interest recorded under par. (b). Before the entry of the order for payment, the
8department shall send a written notice to the taxpayer, by certified mail, advising
9the taxpayer of the department's intention to reopen the order under par. (b) and
10fixing a time and place for the appearance of the taxpayer, if the taxpayer desires a
11hearing. If the department determines that the taxpayer is able to pay the unpaid
12portion of the principal amount of the taxes due, including the costs, penalties and
13interest recorded under par. (b), the department shall enter the order for payment
14in full. The unpaid portion of the principal amount of the taxes due, including the
15costs, penalties and interest recorded under par. (b), shall be due and payable
16immediately upon entry of the order for payment in full and shall thereafter be
17subject to the interest under s. 71.82 (2), as that subsection applies to delinquent
18income and franchise taxes under s. 71.82, and to the delinquent account fee under
19s. 73.03 (33m).
SB346, s. 17 20Section 17. 77.51 (20m) of the statutes is created to read:
SB346,9,2121 77.51 (20m) "Taxable year" has the meaning given in s. 71.01 (12).
SB346, s. 18 22Section 18. 77.51 (22m) of the statutes is created to read:
SB346,9,2523 77.51 (22m) "Used exclusively" means used in a nontaxable manner for at least
2495% of total use, the percentage to be determined as follows, unless a person receives
25written approval from the department of revenue to use an alternative method:
SB346,10,4
1(a) For highway vehicles, including trailers and semitrailers, divide the
2number of miles that the item is driven or hauled in a nontaxable manner in the
3taxable year by the total number of miles that the item is driven or hauled in the same
4taxable year.
SB346,10,75 (b) For an item other than that described in par. (a), divide the number of hours
6that the item is used in a nontaxable manner in the taxable year by the total number
7of hours that the item is used in the same taxable year.
SB346, s. 19 8Section 19. 77.54 (3) (b) 3. of the statutes is repealed.
SB346, s. 20 9Section 20. 77.54 (5) (b) of the statutes is amended to read:
SB346,10,1510 77.54 (5) (b) Motor trucks, truck tractors, road tractors, buses, trailers and
11semitrailers, and accessories, attachments, parts, supplies and materials therefor,
12that are sold to common or contract carriers who use such motor trucks, truck
13tractors, road tractors, buses, trailers and semitrailers
and that are used exclusively
14as common or contract carriers, including the urban mass transportation of
15passengers as defined in s. 71.38.
SB346, s. 21 16Section 21. 77.54 (5) (c) of the statutes is amended to read:
SB346,10,2517 77.54 (5) (c) Motor vehicles which are not required to be licensed for highway
18use and which are used exclusively and directly used in conjunction with waste
19reduction or recycling activities which reduce the amount of solid waste generated,
20reuse solid waste, recycle solid waste, compost solid waste or recover energy from
21solid waste. For the purposes of this paragraph, "solid waste" means garbage, refuse,
22sludge or other materials or articles, whether these materials or articles are
23discarded or purchased, including solid, semisolid, liquid or contained gaseous
24materials or articles resulting from industrial, commercial, mining or agricultural
25operations or from domestic use or from public service activities.
SB346, s. 22
1Section 22. 77.54 (6) (a) of the statutes is amended to read:
SB346,11,52 77.54 (6) (a) Machines and specific processing equipment and repair parts or
3replacements thereof, used exclusively and directly used by a manufacturer in
4manufacturing tangible personal property and safety attachments for those
5machines and equipment.
SB346, s. 23 6Section 23. 77.54 (26m) of the statutes is amended to read:
SB346,11,187 77.54 (26m) The gross receipts from the sale of and the storage, use or other
8consumption of waste reduction or recycling machinery and equipment, including
9parts therefor, used exclusively and directly used for waste reduction or recycling
10activities which reduce the amount of solid waste generated, reuse solid waste,
11recycle solid waste, compost solid waste or recover energy from solid waste. The
12exemption applies even though an economically useful end product results from the
13use of the machinery and equipment. For the purposes of this subsection, "solid
14waste" means garbage, refuse, sludge or other materials or articles, whether these
15materials or articles are discarded or purchased, including solid, semisolid, liquid or
16contained gaseous materials or articles resulting from industrial, commercial,
17mining or agricultural operations or from domestic use or from public service
18activities.
SB346, s. 24 19Section 24. 77.58 (3) (c) of the statutes is created to read:
SB346,11,2120 77.58 (3) (c) Section 71.80 (19), as it applies to a tax return filed under ch. 71,
21applies to a tax return filed under this section.
SB346, s. 25 22Section 25. 77.59 (4) (c) of the statutes is renumbered 77.59 (5m) and amended
23to read:
SB346,12,1024 77.59 (5m) A seller who receives a refund under par. (a) or (b) of taxes that the
25seller has collected from buyers, who collects taxes erroneously from buyers, or who

1is entitled to a refund that is offset under sub. (5),
shall return submit the taxes and
2related interest to the buyers from whom the taxes were collected. The, or to the
3department if the seller cannot locate the buyers, within 60 days after the date of the
4refund, after the date of the offset or after discovering that the seller has collected
5taxes erroneously from the buyers. If the seller does not submit the taxes and related
6interest to the department or the buyers within that period, the
seller shall return
7submit to the department any part of a refund or taxes that the seller does not return
8submit to a buyer or to the department along with a penalty of 25% of the amount
9not returned or submitted or, in the case of fraud, a penalty equal to the amount not
10returned in the case of fraud submitted.
SB346, s. 26 11Section 26. 77.59 (5) of the statutes is amended to read:
SB346,12,2012 77.59 (5) The department may offset the amount of any refund for a period,
13together with interest on the refund, against deficiencies for another period, and
14against penalties and interest on the deficiencies, or against any amount of whatever
15kind, due and owing on the books of the department from the person claiming who
16is entitled to
the refund. If the refund is to be paid to a buyer, the department may
17also set off amounts in the manner in which it sets off income tax and franchise tax
18refunds under s. 71.93 and may set off amounts for child support or maintenance or
19both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3),
20(6) and (7).
SB346, s. 27 21Section 27. 77.61 (3) of the statutes is amended to read:
SB346,13,322 77.61 (3) The department shall provide A retailer shall use either a bracket
23system to be used by retailers in collecting or a straight mathematical computation,
24under rules promulgated by the department, to determine
the amount of the tax that
25the retailer may collect
from their the retailer's customers, but the use of such

1brackets
either a bracket system or a straight mathematical computation shall not
2relieve the retailer from liability for payment of the full amount of the tax levied by
3ss. 77.51 to 77.62.
SB346, s. 28 4Section 28. 77.9941 (4) of the statutes is amended to read:
SB346,13,85 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
6(2) and (4), 77.77 (1) and (2), 77.785 (1) and 77.79, as they apply to the taxes under
7subch. V, apply to the tax under this subchapter. Section 77.58 (3) (c), as it applies
8to the taxes under subch. III, applies to the tax under this subchapter.
SB346, s. 29 9Section 29. 77.9964 (2) of the statutes is amended to read:
SB346,13,1510 77.9964 (2) Except as provided in s. 77.9961 (4), sections ss. 71.74 (1) to (3), (7)
11and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and
12(5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), and (17) and (18) to (19), 71.82
13(1) and (2) (a) and (b), 71.83 (1) (a) 1. and 2. and (b) 1., 2. and 6., (2) (a) 1. to 3. and
14(b) 1. to 3. and (3), 71.87, 71.88, 71.89, 71.90, 71.91 (1) (a), (2) and (4) to (6) and 71.93,
15as they apply to the taxes under ch. 71, apply to the fees under this subchapter.
SB346, s. 30 16Section 30. 78.39 (5d) of the statutes is created to read:
SB346,13,1717 78.39 (5d) "Pay" has the meaning given in s. 78.005 (13b).
SB346, s. 31 18Section 31. 78.39 (5m) of the statutes is created to read:
SB346,13,1919 78.39 (5m) "Sign" has the meaning given in s. 78.005 (13r).
SB346, s. 32 20Section 32. 78.68 (10) of the statutes is amended to read:
SB346,13,2521 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75
22(2), (4) to (7) and (10), as it applies to the taxes under ch. 71, applies to the taxes under
23this chapter. Section 71.74 (13), as it applies to refunds of the taxes under ch. 71,
24applies to the refund of the taxes under this chapter and s. 71.80 (19), as it applies
25to tax returns filed under ch. 71, applies to returns filed under this chapter
.
SB346, s. 33
1Section 33. 139.11 (2r) of the statutes is created to read:
SB346,14,32 139.11 (2r) Whole dollar amounts. Section 71.80 (19), as it applies to a tax
3return filed under ch. 71, applies to a report filed under this subchapter.
SB346, s. 34 4Section 34. 139.38 (2r) of the statutes is created to read:
SB346,14,65 139.38 (2r) Section 71.80 (19), as it applies to a tax return filed under ch. 71,
6applies to a report filed under this subchapter.
SB346, s. 35 7Section 35. 139.75 (9m) of the statutes is created to read:
SB346,14,88 139.75 (9m) "Sign" has the meaning given in s. 139.01 (9m).
SB346, s. 36 9Section 36. 139.82 (2r) of the statutes is created to read:
SB346,14,1110 139.82 (2r) Section 71.80 (19), as it applies to a tax return filed under ch. 71,
11applies to a report filed under this subchapter.
SB346, s. 37 12Section 37. Nonstatutory provisions.
SB346,14,2113 (1) Refunds and taxes collected erroneously. Notwithstanding section 77.59
14(5m) of the statutes, as affected by this act, a seller who is required to submit to a
15buyer a refund or a tax collected erroneously under section 77.59 (5m) of the statutes,
16as affected by this act, from sales that occurred after August 31, 1994, but before the
17effective date of this subsection shall submit that refund or tax to the buyer, or to the
18department of revenue if the seller cannot locate the buyer, within 60 days after the
19effective date of this subsection. A refund or tax that is not submitted to the buyer
20or to the department of revenue within that period is subject to the penalties imposed
21under section 77.59 (5m) of the statutes, as affected by this act.
SB346, s. 38 22Section 38. Initial applicability.
SB346,15,223 (1) Refunds and taxes collected erroneously. The treatment of sections 50.14
24(4), 73.01 (4) (a) and 77.59 (4) (c) and (5) of the statutes first applies retroactively to

1refunds that were due on sales that first occurred on September 1, 1994, and to taxes
2first collected erroneously on September 1, 1994.
SB346,15,53 (2) Married persons' tax liability. The treatment of section 71.10 (6) (a) and
4(b) and (6m) (a) of the statutes first applies to tax liability that arises on the effective
5date of this subsection or that remains unpaid on the effective date of this subsection.
SB346,15,76 (3) Withholding reports. The treatment of section 71.65 (5) (a) 1. of the
7statutes first applies to withholding reports that are due on January 31, 2000.
SB346, s. 39 8Section 39. Effective dates. This act takes effect on the day after publication,
9except as follows:
SB346,15,1210 (1) Refunds and taxes collected erroneously. The treatment of sections 50.14
11(4), 73.01 (4) (a) and 77.59 (4) (c) and (5) of the statutes takes effect retroactively to
12September 1, 1994.
SB346,15,1613 (2) Sales and use tax exemptions and computations. The treatment of sections
1477.51 (20m) and (22m), 77.54 (3) (b) 3. and (5) (b) and (c), (6) (a) and (26m) and 77.61
15(3) of the statutes takes effect on the first day of the 2nd month beginning after
16publication.
SB346,15,1717 (End)
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