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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