SB346: Bill Text

SB346,8,25 (b) If the department determines that the taxpayer is unable to pay the taxes, costs, penalties and interest in full, the department shall determine the amount that the taxpayer is able to pay and shall enter an order reducing the taxes in accordance with the department's determination. The order shall provide that the order is effective only if the reduced taxes are paid within 10 days from the date on which the order is issued. The department or its collection agents, upon receipt of the order, shall accept payment in accordance with the order. Upon payment of the reduced taxes, the department shall credit the unpaid portion of the principal amount of the taxes and record the unpaid amount of costs, penalties, and interest accrued to the date of the order.

SB346,9,19 (c) If within 3 years of the date of the order under par. (b) the department ascertains that the taxpayer has an income or owns property sufficient to enable the taxpayer to pay the unpaid portion of the principal amount of the taxes due, including the costs, penalties and interest recorded under par. (b), the department shall reopen the order under par. (b) and order the taxpayer to pay in full the unpaid portion of the principal amount of the taxes due, including the costs, penalties and interest recorded under par. (b). Before the entry of the order for payment, the department shall send a written notice to the taxpayer, by certified mail, advising the taxpayer of the department's intention to reopen the order under par. (b) and fixing a time and place for the appearance of the taxpayer, if the taxpayer desires a hearing. If the department determines that the taxpayer is able to pay the unpaid portion of the principal amount of the taxes due, including the costs, penalties and interest recorded under par. (b), the department shall enter the order for payment in full. The unpaid portion of the principal amount of the taxes due, including the costs, penalties and interest recorded under par. (b), shall be due and payable immediately upon entry of the order for payment in full and shall thereafter be subject to the interest under s. 71.82 (2), as that subsection applies to delinquent income and franchise taxes under s. 71.82, and to the delinquent account fee under s. 73.03 (33m).

SB346, s. 17 Section 17. 77.51 (20m) of the statutes is created to read:

SB346,9,21 77.51 (20m) "Taxable year" has the meaning given in s. 71.01 (12).

SB346, s. 18 Section 18. 77.51 (22m) of the statutes is created to read:

SB346,9,25 77.51 (22m) "Used exclusively" means used in a nontaxable manner for at least 95% of total use, the percentage to be determined as follows, unless a person receives written approval from the department of revenue to use an alternative method:

SB346,10,4 (a) For highway vehicles, including trailers and semitrailers, divide the number of miles that the item is driven or hauled in a nontaxable manner in the taxable year by the total number of miles that the item is driven or hauled in the same taxable year.

SB346,10,7 (b) For an item other than that described in par. (a), divide the number of hours that the item is used in a nontaxable manner in the taxable year by the total number of hours that the item is used in the same taxable year.

SB346, s. 19 Section 19. 77.54 (3) (b) 3. of the statutes is repealed.

SB346, s. 20 Section 20. 77.54 (5) (b) of the statutes is amended to read:

SB346,10,15 77.54 (5) (b) Motor trucks, truck tractors, road tractors, buses, trailers and semitrailers, and accessories, attachments, parts, supplies and materials therefor, that are sold to common or contract carriers who use such motor trucks, truck tractors, road tractors, buses, trailers and semitrailers and that are used exclusively as common or contract carriers, including the urban mass transportation of passengers as defined in s. 71.38.

SB346, s. 21 Section 21. 77.54 (5) (c) of the statutes is amended to read:

SB346,10,25 77.54 (5) (c) Motor vehicles which are not required to be licensed for highway use and which are used exclusively and directly used in conjunction with waste reduction or recycling activities which reduce the amount of solid waste generated, reuse solid waste, recycle solid waste, compost solid waste or recover energy from solid waste. For the purposes of this paragraph, "solid waste" means garbage, refuse, sludge or other materials or articles, whether these materials or articles are discarded or purchased, including solid, semisolid, liquid or contained gaseous materials or articles resulting from industrial, commercial, mining or agricultural operations or from domestic use or from public service activities.

SB346, s. 22 Section 22. 77.54 (6) (a) of the statutes is amended to read:

SB346,11,5 77.54 (6) (a) Machines and specific processing equipment and repair parts or replacements thereof, used exclusively and directly used by a manufacturer in manufacturing tangible personal property and safety attachments for those machines and equipment.

SB346, s. 23 Section 23. 77.54 (26m) of the statutes is amended to read:

SB346,11,18 77.54 (26m) The gross receipts from the sale of and the storage, use or other consumption of waste reduction or recycling machinery and equipment, including parts therefor, used exclusively and directly used for waste reduction or recycling activities which reduce the amount of solid waste generated, reuse solid waste, recycle solid waste, compost solid waste or recover energy from solid waste. The exemption applies even though an economically useful end product results from the use of the machinery and equipment. For the purposes of this subsection, "solid waste" means garbage, refuse, sludge or other materials or articles, whether these materials or articles are discarded or purchased, including solid, semisolid, liquid or contained gaseous materials or articles resulting from industrial, commercial, mining or agricultural operations or from domestic use or from public service activities.

SB346, s. 24 Section 24. 77.58 (3) (c) of the statutes is created to read:

SB346,11,21 77.58 (3) (c) Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a tax return filed under this section.

SB346, s. 25 Section 25. 77.59 (4) (c) of the statutes is renumbered 77.59 (5m) and amended to read:

SB346,12,10 77.59 (5m) A seller who receives a refund under par. (a) or (b) of taxes that the seller has collected from buyers, who collects taxes erroneously from buyers, or who is entitled to a refund that is offset under sub. (5), shall return submit the taxes and related interest to the buyers from whom the taxes were collected. The, or to the department if the seller cannot locate the buyers, within 60 days after the date of the refund, after the date of the offset or after discovering that the seller has collected taxes erroneously from the buyers. If the seller does not submit the taxes and related interest to the department or the buyers within that period, the seller shall return submit to the department any part of a refund or taxes that the seller does not return submit to a buyer or to the department along with a penalty of 25% of the amount not returned or submitted or, in the case of fraud, a penalty equal to the amount not returned in the case of fraud submitted.

SB346, s. 26 Section 26. 77.59 (5) of the statutes is amended to read:

SB346,12,20 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person claiming who is entitled to the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3), (6) and (7).

SB346, s. 27 Section 27. 77.61 (3) of the statutes is amended to read:

SB346,13,3 77.61 (3) The department shall provide A retailer shall use either a bracket system to be used by retailers in collecting or a straight mathematical computation, under rules promulgated by the department, to determine the amount of the tax that the retailer may collect from their the retailer's customers, but the use of such brackets either a bracket system or a straight mathematical computation shall not relieve the retailer from liability for payment of the full amount of the tax levied by ss. 77.51 to 77.62.

SB346, s. 28 Section 28. 77.9941 (4) of the statutes is amended to read:

SB346,13,8 77.9941 (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. Section 77.58 (3) (c), as it applies to the taxes under subch. III, applies to the tax under this subchapter.

SB346, s. 29 Section 29. 77.9964 (2) of the statutes is amended to read:

SB346,13,15 77.9964 (2) Except as provided in s. 77.9961 (4), sections ss. 71.74 (1) to (3), (7) and (9), 71.75 (1), (2), (6), (7), (9) and (10), 71.77 (1) and (4) to (8), 71.78 (1) to (4) and (5) to (8), 71.80 (1) (a) and (b), (4) to (6), (8) to (12), (14), and (17) and (18) to (19), 71.82 (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 (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, as they apply to the taxes under ch. 71, apply to the fees under this subchapter.

SB346, s. 30 Section 30. 78.39 (5d) of the statutes is created to read:

SB346,13,17 78.39 (5d) "Pay" has the meaning given in s. 78.005 (13b).

SB346, s. 31 Section 31. 78.39 (5m) of the statutes is created to read:

SB346,13,19 78.39 (5m) "Sign" has the meaning given in s. 78.005 (13r).

SB346, s. 32 Section 32. 78.68 (10) of the statutes is amended to read:

SB346,13,25 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75 (2), (4) to (7) and (10), as it applies to the taxes under ch. 71, applies to the taxes under this chapter. Section 71.74 (13), as it applies to refunds of the taxes under ch. 71, applies to the refund of the taxes under this chapter and s. 71.80 (19), as it applies to tax returns filed under ch. 71, applies to returns filed under this chapter.

SB346, s. 33 Section 33. 139.11 (2r) of the statutes is created to read:

SB346,14,3 139.11 (2r) Whole dollar amounts. Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a report filed under this subchapter.

SB346, s. 34 Section 34. 139.38 (2r) of the statutes is created to read:

SB346,14,6 139.38 (2r) Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a report filed under this subchapter.

SB346, s. 35 Section 35. 139.75 (9m) of the statutes is created to read:

SB346,14,8 139.75 (9m) "Sign" has the meaning given in s. 139.01 (9m).

SB346, s. 36 Section 36. 139.82 (2r) of the statutes is created to read:

SB346,14,11 139.82 (2r) Section 71.80 (19), as it applies to a tax return filed under ch. 71, applies to a report filed under this subchapter.

SB346, s. 37 Section 37. Nonstatutory provisions.

SB346,14,21 (1) Refunds and taxes collected erroneously. Notwithstanding section 77.59 (5m) of the statutes, as affected by this act, a seller who is required to submit to a buyer a refund or a tax collected erroneously under section 77.59 (5m) of the statutes, as affected by this act, from sales that occurred after August 31, 1994, but before the effective date of this subsection shall submit that refund or tax to the buyer, or to the department of revenue if the seller cannot locate the buyer, within 60 days after the effective date of this subsection. A refund or tax that is not submitted to the buyer or to the department of revenue within that period is subject to the penalties imposed under section 77.59 (5m) of the statutes, as affected by this act.

SB346, s. 38 Section 38. Initial applicability.

SB346,15,2 (1) Refunds and taxes collected erroneously. The treatment of sections 50.14 (4), 73.01 (4) (a) and 77.59 (4) (c) and (5) of the statutes first applies retroactively to refunds that were due on sales that first occurred on September 1, 1994, and to taxes first collected erroneously on September 1, 1994.

SB346,15,5 (2) Married persons' tax liability. The treatment of section 71.10 (6) (a) and (b) and (6m) (a) of the statutes first applies to tax liability that arises on the effective date of this subsection or that remains unpaid on the effective date of this subsection.

SB346,15,7 (3) Withholding reports. The treatment of section 71.65 (5) (a) 1. of the statutes first applies to withholding reports that are due on January 31, 2000.

SB346, s. 39 Section 39. Effective dates. This act takes effect on the day after publication, except as follows:

SB346,15,12 (1) Refunds and taxes collected erroneously. The treatment of sections 50.14 (4), 73.01 (4) (a) and 77.59 (4) (c) and (5) of the statutes takes effect retroactively to September 1, 1994.

SB346,15,16 (2) Sales and use tax exemptions and computations. The treatment of sections 77.51 (20m) and (22m), 77.54 (3) (b) 3. and (5) (b) and (c), (6) (a) and (26m) and 77.61 (3) of the statutes takes effect on the first day of the 2nd month beginning after publication.

SB346,15,17 (End)