AB100: Bill Text

AB100,828,2 77.61 (2) (b) A certified service provider who has contracted with a seller, and filed an application, to collect and remit sales and use taxes imposed under this subchapter on behalf of the seller shall submit a surety bond to the department to guarantee the payment of sales and use taxes, including any penalty and interest on such payment. The department shall approve the form and contents of a bond submitted under this paragraph and shall determine the amount of such bond. The surety bond shall be submitted to the department within 60 days after the date on which the department notifies the certified service provider that the certified service provider is registered to collect sales and use taxes imposed under this subchapter. If the department determines, with regards to any one certified service provider, that no bond is necessary to protect the tax revenues of this state, the secretary of revenue or the secretary's designee may waive the requirements under this paragraph with regard to that certified service provider. Any bond submitted under this paragraph shall remain in force until the secretary of revenue or the secretary's designee releases the liability under the bond.

AB100, s. 1654 Section 1654. 77.61 (3) of the statutes is repealed.

AB100, s. 1655 Section 1655. 77.61 (3m) of the statutes is created to read:

AB100,828,14 77.61 (3m) A retailer shall use a straight mathematical computation to determine the amount of the tax that the retailer may collect from the retailer's customers. The retailer shall calculate the tax amount by combining the applicable tax rates under this subchapter and subch. V and multiplying the combined tax rate by the sales price or purchase price of each item or invoice, as appropriate. The retailer shall calculate the tax amount to the 3rd decimal place, disregard tax amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less than 1 cent to be an additional cent. The use of a straight mathematical computation, as provided in this subsection, shall not relieve the retailer from liability for payment of the full amount of the tax levied under this subchapter.

AB100, s. 1656 Section 1656. 77.61 (4) (c) of the statutes is amended to read:

AB100,829,2 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers, may deduct 0.5% of those taxes payable or $10 for that reporting period required under s. 77.58 (1), whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.

AB100, s. 1657 Section 1657. 77.61 (5) (b) 12. of the statutes is created to read:

AB100,829,7 77.61 (5) (b) 12. The secretary of revenue and employees of that department for the purposes of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 71.91 (8) so that the list of such persons is available for public inspection.

AB100, s. 1658 Section 1658. 77.61 (5m) of the statutes is created to read:

AB100,829,10 77.61 (5m) (a) In this subsection, "personally identifiable information" means any information that identifies a person.

AB100,829,15 (b) A certified service provider may use personally identifiable information as necessary only for the administration of its system to perform a seller's sales and use tax functions and shall provide consumers clear and conspicuous notice of its practice regarding such information, including how it collects the information, how it uses the information, and under what circumstances it discloses the information.

AB100,829,24 (c) A certified service provider may retain personally identifiable information only to verify exemption claims, to investigate fraud, and to ensure its system's reliability. A certified service provider who retains an individual's personally identifiable information shall provide reasonable notice of such retention to the individual and shall provide the individual reasonable access to the information and an opportunity to correct inaccurate information. If any person, other than a state that is a signatory to the agreement, as defined in s. 77.65 (2) (a), requests access to an individual's personally identifiable information, the certified service provider shall make a reasonable and timely effort to notify the individual of the request.

AB100,830,3 (d) A certified service provider shall provide sufficient technical, physical, and administrative safeguards to protect personally identifiable information from unauthorized access and disclosure.

AB100, s. 1659 Section 1659. 77.61 (11) of the statutes is amended to read:

AB100,830,13 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property subject to tax under this subchapter, or the furnishing of services so subject to tax, shall, before issuing such license or permit, require proof that the person to whom such license or permit is to be issued is the holder of a seller's permit as required by or is registered to collect, report, and remit use tax under this subchapter or has been informed by an employee of the department that the department will issue a seller's permit to that person or register that person to collect, report, and remit use tax.

AB100, s. 1660 Section 1660. 77.61 (16) of the statutes is created to read:

AB100,830,17 77.61 (16) Any person who remits taxes and files returns under this subchapter may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file such returns with the department in a manner prescribed by the department.

AB100, s. 1661 Section 1661. 77.63 of the statutes is repealed and recreated to read:

AB100,830,22 77.63 Collection compensation. The following persons may retain a portion of sales and use taxes collected on retail sales under this subchapter and subch. V in an amount determined by the department and by contracts that the department enters into pursuant to the agreement, as defined in s. 77.65 (2) (a):

AB100,830,23 (1) A certified service provider.

AB100,830,25 (2) A seller that uses a certified automated system, as defined in s. 77.524 (1) (am).

AB100,831,10 (3) A seller that sells tangible personal property or taxable services in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at least $500,000,000; that has a proprietary system that calculates the amount of tax owed to each taxing jurisdiction in which the seller sells tangible personal property or taxable services; and that has entered into a performance agreement with the states that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection, "seller" includes an affiliated group of sellers using the same proprietary system to calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell tangible personal property or taxable services.

AB100, s. 1662 Section 1662. 77.65 (2) (c) of the statutes is repealed.

AB100, s. 1663 Section 1663. 77.65 (2) (e) of the statutes is amended to read:

AB100,831,14 77.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible personal property or services.

AB100, s. 1664 Section 1664. 77.67 of the statutes is created to read:

AB100,831,19 77.67 Amnesty for new registrants. (1) A seller is not liable for uncollected and unpaid taxes, including penalties and interest, imposed under this subchapter and subch. V on sales made to purchasers in this state before the seller registers under par. (a), if all of the following apply:

AB100,831,23 (a) The seller registers with the department, in a manner that the department prescribes, to collect and remit the taxes imposed under this subchapter and subch. V on sales to purchasers in this state in accordance with the agreement, as defined in s. 77.65 (2) (a).

AB100,832,3 (b) The seller registers under par. (a) no later than 365 days after the effective date of this state's participation in the agreement under s. 77.65 (2) (a) .... [revisor inserts date].

AB100,832,7 (c) The seller was not registered to collect and remit the taxes imposed under this subchapter and subch. V during the 365 consecutive days immediately before the effective date of this state's participation in the agreement under s. 77.65 (2) (a) .... [revisor inserts date].

AB100,832,12 (d) The seller has not received a notice of the commencement of an audit from the department or, if the seller has received a notice of the commencement of an audit from the department, the audit has not been resolved by any means, including any related administrative and judicial processes, at the time that the seller registers under par. (a).

AB100,832,14 (e) The seller has not committed or been involved in a fraud or an intentional misrepresentation of a material fact.

AB100,832,17 (f) The seller collects and remits the taxes imposed under this subchapter and subch. V on sales to purchasers in this state for at least 3 consecutive years after the date on which the seller registers under par. (a).

AB100,832,19 (2) Subsection (1) does not apply to taxes imposed under this subchapter and subch. V that are due from the seller for purchases made by the seller.

AB100, s. 1665 Section 1665. 77.70 of the statutes is amended to read:

AB100,833,6 77.70 Adoption by county ordinance. Any county desiring to impose county sales and use taxes under this subchapter may do so by the adoption of an ordinance, stating its purpose and referring to this subchapter. The county sales and use taxes may be imposed only for the purpose of directly reducing the property tax levy and only in their entirety as provided in this subchapter. That ordinance shall be effective on the first day of January, the first day of April, the first day of July or the first day of October. A certified copy of that ordinance shall be delivered to the secretary of revenue at least 120 days prior to its effective date. The repeal of any such ordinance shall be effective on December 31. A certified copy of a repeal ordinance shall be delivered to the secretary of revenue at least 60 120 days before the effective date of the repeal.

AB100, s. 1666 Section 1666. 77.705 of the statutes is amended to read:

AB100,833,14 77.705 Adoption by resolution; baseball park district. A local professional baseball park district created under subch. III of ch. 229, by resolution under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the adoption of the resolution.

AB100, s. 1667 Section 1667. 77.706 of the statutes is amended to read:

AB100,833,23 77.706 Adoption by resolution; football stadium district. A local professional football stadium district created under subch. IV of ch. 229, by resolution under s. 229.824 (15), may impose a sales tax and a use tax under this subchapter at a rate of 0.5% of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The imposition of the taxes under this section shall be effective on the first day of the first month January 1, April 1, July 1, or October 1 that begins at least 30 120 days after the certification of the approval of the resolution by the electors in the district's jurisdiction under s. 229.824 (15).

AB100, s. 1668 Section 1668. 77.707 (1) of the statutes is amended to read:

AB100,834,8 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705 for any local professional baseball park district created under subch. III of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

AB100, s. 1669 Section 1669. 77.707 (2) of the statutes is amended to read:

AB100,834,17 77.707 (2) Retailers and the department of revenue may not collect a tax under s. 77.706 for any local professional football stadium district created under subch. IV of ch. 229 after the last day of the calendar quarter during that is at least 120 days from the date on which the local professional football stadium district board makes all of the certifications to the department of revenue under s. 229.825 (3), except that the department of revenue may collect from retailers taxes that accrued before the day after the last day of that calendar quarter and fees, interest and penalties that relate to those taxes.

AB100, s. 1670 Section 1670. 77.71 (1) of the statutes is amended to read:

AB100,835,2 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible personal property and for the privilege of selling, licensing, performing or furnishing services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts sales price from the sale, licensing, lease or rental of tangible personal property, except property taxed under sub. (4), sold, licensed, leased or rented at retail in the county or special district or from selling, licensing, performing or furnishing services described under s. 77.52 (2) in the county or special district.

AB100, s. 1671 Section 1671. 77.71 (2) of the statutes is amended to read:

AB100,835,15 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price upon every person storing, using or otherwise consuming in the county or special district tangible personal property or services if the property or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same property or services that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the sales purchase price but on the amount under s. 77.53 (1m).

AB100, s. 1672 Section 1672. 77.71 (3) of the statutes is amended to read:

AB100,836,2 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or special district, at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price of tangible personal property that is used in constructing, altering, repairing or improving real property and that becomes a component part of real property in that county or special district, except that if the contractor has paid the sales tax of a county in the case of a county tax or of a special district in the case of a special district tax in this state on that property, or has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection.

AB100, s. 1673 Section 1673. 77.71 (4) of the statutes is amended to read:

AB100,836,13 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales purchase price upon every person storing, using or otherwise consuming a motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property that tax shall be credited against the tax under this subsection.

AB100, s. 1674 Section 1674. 77.72 (title) of the statutes is repealed.

AB100, s. 1675 Section 1675. 77.72 (1) of the statutes is renumbered 77.72 and amended to read:

AB100,836,24 77.72 General rule for property . For the purposes of this subchapter, all retail sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. In this subsection, a common carrier or the U.S. postal service is the agent of the seller, regardless of any f.o.b. point and regardless of the method by which freight or postage is paid. Rentals and leases of property, except property under sub. (2), have a situs at the location of that property and taxable services occur as provided in s. 77.522.

AB100, s. 1676 Section 1676. 77.72 (2) and (3) of the statutes are repealed.

AB100, s. 1677 Section 1677. 77.73 (2) of the statutes is amended to read:

AB100,837,8 77.73 (2) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (2) in regard to tangible personal property, except snowmobiles, trailers, semitrailers, and all-terrain vehicles, purchased in a sale that is consummated in another county or special district in this state that does not have in effect an ordinance or resolution imposing the taxes under this subchapter and later brought by the buyer into the county or special district that has imposed a tax under s. 77.71 (2).

AB100, s. 1678 Section 1678. 77.73 (3) of the statutes is created to read:

AB100,837,14 77.73 (3) Counties and special districts have jurisdiction to impose the taxes under this subchapter on retailers who register under s. 77.53 (9m). A retailer who registers under s. 77.53 (9m) shall collect, report, and remit to the department the taxes imposed under this subchapter for all counties and special districts that have an ordinance or resolution imposing the taxes under this subchapter.

AB100, s. 1679 Section 1679. 77.75 of the statutes is amended to read:

AB100,837,21 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 as prescribed by the department of revenue.

AB100, s. 1680 Section 1680. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended to read:

AB100,838,6 77.77 (1) (a) The gross receipts sales price from services subject to the tax under s. 77.52 (2) are not or the lease, rental, or license of tangible personal property is subject to the taxes under this subchapter, and the incremental amount of tax caused by a rate increase applicable to those services, leases, rentals, or licenses is not due, if those services are billed to the customer and paid for before beginning with the first billing period starting on or after the effective date of the county ordinance, special district resolution, or rate increase, regardless of whether the service is furnished or the property is leased, rented, or licensed to the customer before or after that date.

AB100, s. 1681 Section 1681. 77.77 (1) (b) of the statutes is created to read:

AB100,838,15 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2) or the lease, rental, or license of tangible personal property is not subject to the taxes under this subchapter, and a decrease in the tax rate imposed under this subchapter on those services first applies, beginning with bills rendered on or after the effective date of the repeal or sunset of a county ordinance or special district resolution imposing the tax or other rate decrease, regardless of whether the service is furnished or the property is leased, rented, or licensed to the customer before or after that date.

AB100, s. 1682 Section 1682. 77.77 (2) of the statutes is repealed.

AB100, s. 1683 Section 1683. 77.785 (1) of the statutes is amended to read:

AB100,838,20 77.785 (1) All retailers shall collect and report the taxes under this subchapter on the gross receipts sales price from leases and rentals of property under s. 77.71 (4).

AB100, s. 1684 Section 1684. 77.785 (2) of the statutes is amended to read:

AB100,839,2 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle, trailer and semi-trailer dealers and licensed aircraft, motor vehicle, or mobile home and snowmobile dealers shall collect the taxes under this subchapter on sales of items under s. 77.71 (4). The dealer retailer shall remit those taxes to the department of revenue along with payments of the taxes under subch. III.

AB100, s. 1685 Section 1685. 77.89 (2) (b) of the statutes is amended to read:

AB100,839,9 77.89 (2) (b) The municipal treasurer shall pay all amounts received under s. 77.84 (2) (b) and (bm) to the county treasurer, as provided under ss. 74.25 and 74.30. The county treasurer shall, by June 30 of each year, pay all amounts received under this paragraph to the department. All amounts received by the department shall be credited to the conservation fund and shall be reserved for land acquisition and resource management activities grants under s. 77.895.

AB100, s. 1686 Section 1686. 77.895 of the statutes is created to read:

AB100,839,12 77.895 Grants for land acquisitions for outdoor activities. (1) Definitions. In this section:

AB100,839,13 (a) "Board" means the managed forest land board.

AB100,839,15 (b) "Land" means land in fee simple, conservation easements, and other easements in land.

AB100,839,16 (c) "Local governmental unit" means a city, town, or county.

AB100,839,18 (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1).

AB100,839,22 (2) Program. The board shall establish a program to award grants from the appropriation under s. 20.370 (5) (bz) to local governmental units, the department, and nonprofit conservation organizations to acquire land to be used for hunting, fishing, hiking, sight-seeing, and cross-country skiing.

AB100,839,25 (3) Requirements. The board shall promulgate rules establishing requirements for awarding grants under this section. The rules promulgated under this subsection shall include all of the following:

AB100,840,2 (a) A requirement that the board give higher priority to counties over other grant applicants in awarding grants under this section.

AB100,840,5 (b) A requirement that, in awarding grants to counties under this section, the board give higher priority to counties that have higher numbers of acres that are designated as closed under s. 77.83.

AB100,840,8 (c) A requirement that, in awarding grants to towns under this section, the board give higher priority to towns that have higher numbers of acres that are designated as closed under s. 77.83.

AB100,840,11 (d) A requirement that no grant may be awarded under this section without it being approved by the board of each county in which the land to be acquired is located.

AB100,840,13 (e) Requirements concerning the use of sound forestry practices on land acquired under this section.

AB100,840,16 (4) Use of land. Land acquired under this section may be used for purposes in addition to those specified in sub. (2) if the additional uses are compatible with the purposes specified in sub. (2).

AB100, s. 1687 Section 1687. 77.98 of the statutes is amended to read: