SB1,1017,2523
(b) Pursuant to the agreement, as defined in s. 77.65 (2) (a), certify certified
24service providers, as defined in s. 77.51 (1g), and certified automated systems, as
25defined in s. 77.524 (1) (am).
SB1,1018,13
1(c) Consistent with the agreement, as defined in s. 77.65 (2) (a), establish
2performance standards and eligibility criteria for a seller that sells tangible personal
3property, items or property under s. 77.52 (1) (b) or (c), or taxable services in at least
45 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has
5total annual sales revenue of at least $500,000,000; that has a proprietary system
6that calculates the amount of tax owed to each taxing jurisdiction in which the seller
7sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
8taxable services; and that has entered into a performance agreement with the states
9that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of
10this paragraph, "seller" includes an affiliated group of sellers using the same
11proprietary system to calculate the amount of tax owed in each taxing jurisdiction
12in which the sellers sell tangible personal property, items or property under s. 77.52
13(1) (b) or (c), or taxable services.
SB1,1018,1714
(d) Issue a tax identification number to a person who claims an exemption
15under subch. III or V of ch. 77 and who is not required to register with the department
16for the purposes of subch. III or V of ch. 77 and establish procedures for the
17registration of such a person.
SB1,1018,2118
(e) Maintain a database that is accessible to sellers and certified service
19providers, as defined in s. 77.51 (1g), that indicates whether items defined in
20accordance with the Uniform Sales and Use Tax Administration Act are taxable or
21nontaxable.
SB1,1019,222
(f) Maintain a database that is accessible to sellers and certified service
23providers, as defined in s. 77.51 (1g), and available in a downloadable format, that
24indicates tax rates, taxing jurisdiction boundaries, and zip code or address
1assignments related to the administration of taxes imposed under subchs. III and V
2of ch. 77.
SB1,1019,53
(g) Set forth the information that the seller shall provide to the department for
4tax exemptions claimed by purchasers and establish the manner in which a seller
5shall provide such information to the department.
SB1,1019,96
(h) Provide monetary allowances, in addition to the retailer's discount provided
7under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
8sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
9proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).
SB1, s. 2153p
10Section 2153p. 73.03 (62) of the statutes is amended to read:
SB1,1020,411
73.03
(62) To prepare and maintain a list of all persons who owe delinquent
12taxes, including interest, penalties, fees, and costs, to the department, in excess of
13$25,000 $5,000, which are unpaid for more than 90 days after all appeal rights have
14expired
, and; to post the names of persons from this list on the Internet at a site that
15is created and maintained by the department for this purpose
; and to distribute the
16posted information to Internet search engines so the information is searchable. The
17Internet site shall list the name, address, type of tax due, and amount of tax due,
18including interest, penalties, fees, and costs for each person who has one of the
19delinquent taxpayer accounts, and the Internet site shall
also contain a special page
20for the persons who have the 100 largest delinquent taxpayer accounts. Except as
21otherwise provided in this subsection, the department shall update the Internet site
22on a quarterly basis
, and shall send the updates to the Internet search engines. The
23department may not post on the Internet
or distribute to Internet search engines the
24name of any person who has reached an agreement or compromise with the
25department, or the department of justice, under s. 71.92 and is in compliance with
1that agreement, regarding the payment of delinquent taxes, or the name of any
2person who is protected by a stay that is in effect under the Federal Bankruptcy Code;
3the Internet posting
and Internet search engines shall be updated each business day,
4as defined in s. 562.01 (3m), to comply with these prohibitions.
SB1, s. 2154
5Section
2154. 73.03 (63) of the statutes is created to read:
SB1,1020,136
73.03
(63) Notwithstanding the amount limitations specified under ss. 71.07
7(5b) (c) 1. and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in
8consultation with the department of commerce, to carry forward to subsequent
9taxable years unclaimed credit amounts of the early stage seed investment credits
10under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b) and the angel investment credit under
11s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall
12submit to the department of revenue its recommendations for the carry forward of
13credit amounts as provided under this subsection.
SB1, s. 2155
14Section
2155. 73.0301 (1) (d) 2. of the statutes is amended to read:
SB1,1020,1815
73.0301
(1) (d) 2. A license issued by the department of
health and family
16services children and families under s. 48.66 (1) (a) to a child welfare agency, group
17home, shelter care facility
, or day care center, as required by s. 48.60, 48.625, 48.65
, 18or 938.22 (7).
SB1,1021,321
73.0301
(1) (e) "Licensing department" means the department of
22administration; the board of commissioners of public lands; the department of
23commerce;
the department of children and families; the government accountability
24board; the department of financial institutions; the department of health and family
25services; the department of natural resources; the department of public instruction;
1the department of regulation and licensing; the department of workforce
2development; the office of the commissioner of insurance; or the department of
3transportation.
SB1, s. 2157
4Section
2157. 73.0301 (2) (c) 1. am. of the statutes is amended to read:
SB1,1021,105
73.0301
(2) (c) 1. am. If the applicant is an individual and does not have a social
6security number, a statement made or subscribed under oath or affirmation that the
7applicant does not have a social security number. The form of the statement shall
8be prescribed by the department of
workforce development children and families. A
9license issued in reliance upon a false statement submitted under this subd. 1. am.
10is invalid.
SB1, s. 2158
11Section
2158. 73.0301 (2) (c) 2. of the statutes is amended to read:
SB1,1021,1712
73.0301
(2) (c) 2. A licensing department may not disclose any information
13received under subd. 1. a. or b. to any person except to the department of revenue for
14the purpose of requesting certifications under par. (b) 2. in accordance with the
15memorandum of understanding under sub. (4) and administering state taxes or to
16the department of
workforce development children and families for the purpose of
17administering s. 49.22.
SB1, s. 2159
18Section
2159. 74.09 (3) (b) 6m. of the statutes is created to read:
SB1,1021,2119
74.09
(3) (b) 6m. The amount of the credit under s. 79.10 (5m) allocable to the
20property for the previous year and the current year, and the percentage change
21between those years.
SB1, s. 2160
22Section
2160. 74.09 (3) (b) 7. of the statutes is amended to read:
SB1,1021,2523
74.09
(3) (b) 7. The amount obtained by subtracting the
amount amounts under
24subd. subds. 6.
and 6m. from the amount under subd. 5., for the previous year and
25the current year, and the percentage change in that amount between those years.
SB1, s. 2161
1Section
2161. 76.07 (4g) (b) 8. of the statutes is amended to read:
SB1,1022,82
76.07
(4g) (b) 8. Determine transport-related revenue by adding public service
3revenue allocated to this state on the basis of routes for which the company is
4authorized to receive subsidy payments, mutual aid allocated to this state on the
5basis of the ratio of transport revenues allocated to this state to transport revenues
6everywhere in the previous year, in-flight sales allocated to this state as they are
7allocated under s.
77.51 (14r) 77.522 and all other transport-related revenues from
8sales made in this state.
SB1, s. 2161g
9Section 2161g. 76.29 (1) (f) of the statutes is amended to read:
SB1,1022,1110
76.29
(1) (f) "Tax period" means each calendar year or portion of a calender year
11from January 1, 2004, to December 31, 2009.
SB1, s. 2161h
12Section 2161h. 76.29 (2) of the statutes is amended to read:
SB1,1022,2313
76.29
(2) Imposition. There is imposed on every light, heat, and power company
14and electric cooperative that owns an electric utility plant, an annual license fee to
15be assessed by the department on or before May 1, 2005, and every May 1 thereafter,
16ending with the assessment on May 1, 2010, measured by the gross revenues of the
17preceding tax period in an amount equal to the apportionment factor multiplied by
18gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid
19when due and when delinquent shall be subject to interest at the rate of 1.5% per
20month until paid.
Gross revenues earned by a light, heat, and power company after
21December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross
22revenues earned by an electric cooperative after December 31, 2009, are subject to
23the license fee imposed under s. 76.48 (1r).
SB1, s. 2161n
24Section 2161n. 76.635 (1) (a) of the statutes is amended to read:
SB1,1023,2
176.635
(1) (a) "Certified capital company" has the meaning given in s.
560.30
2(2) 560.29 (1) (a).
SB1, s. 2161o
3Section 2161o. 76.635 (1) (b) of the statutes is amended to read:
SB1,1023,54
76.635
(1) (b) "Certified capital investment" has the meaning given in s.
560.30
5(4) 560.29 (1) (b).
SB1, s. 2161p
6Section 2161p. 76.635 (1) (c) of the statutes is amended to read:
SB1,1023,87
76.635
(1) (c) "Investment date" has the meaning given in s.
560.30 (6) 560.29
8(1) (d).
SB1, s. 2161q
9Section 2161q. 76.635 (1) (d) of the statutes is amended to read:
SB1,1023,1110
76.635
(1) (d) "Investment pool" has the meaning given in s.
560.30 (7) 560.29
11(1) (e).
SB1, s. 2161r
12Section 2161r. 76.635 (1) (e) of the statutes is amended to read:
SB1,1023,1413
76.635
(1) (e) "Qualified investment" has the meaning given in s.
560.30 (11) 14560.29 (1) (g).
SB1, s. 2161s
15Section 2161s. 76.635 (4) (a) of the statutes is amended to read:
SB1,1023,2216
76.635
(4) (a) If a certified capital company is decertified, or an investment pool
17is disqualified, under s. 560.37
, 2005 stats., before the certified capital company
18fulfills the investment requirement under s. 560.34 (1m) (a) 1.
, 2005 stats., with
19respect to the investment pool, any insurer that has received a credit under this
20section with respect to that investment pool shall repay that credit to the
21commissioner of insurance, for deposit in the general fund, and may not claim more
22credit in respect to that investment pool.
SB1, s. 2161t
23Section 2161t. 76.635 (4) (b) of the statutes is amended to read:
SB1,1024,824
76.635
(4) (b) If a certified capital company fulfills the investment requirement
25under s. 560.34 (1m) (a) 1.
, 2005 stats., with respect to an investment pool but the
1certified capital company is decertified, or an investment pool is disqualified, under
2s. 560.37
, 2005 stats., before the certified capital company fulfills the investment
3requirement under s. 560.34 (1m) (a) 2.
, 2005 stats., for that investment pool, any
4insurer that has received a credit under this section with respect to that investment
5pool shall repay all credits that were claimed for taxable years after the taxable year
6that includes the 3rd anniversary of the investment date of the investment pool and
7may claim no more credits for taxable years after the taxable year that includes the
83rd anniversary of the investment date of the investment pool.
SB1, s. 2162
9Section
2162. 76.636 (1) (e) of the statutes is amended to read:
SB1,1024,2210
76.636
(1) (e) "Member of a targeted group" means a person who resides in an
11area designated by the federal government as an economic revitalization area, a
12person who is employed in an unsubsidized job but meets the eligibility requirements
13under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who
14is employed in a trial job, as defined in s. 49.141 (1) (n),
or in a real work, real pay
15project position under s. 49.147 (3m), a person who is eligible for child care assistance
16under s. 49.155, a person who is a vocational rehabilitation referral, an economically
17disadvantaged youth, an economically disadvantaged veteran, a supplemental
18security income recipient, a general assistance recipient, an economically
19disadvantaged ex-convict, a qualified summer youth employee, as defined in
26 USC
2051 (d) (7), a dislocated worker, as defined in
29 USC 2801 (9), or a food stamp
21recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.
22by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.
SB1, s. 2163
23Section
2163. 76.636 (2) (b) of the statutes is amended to read:
SB1,1025,324
76.636
(2) (b) The amount determined by multiplying the amount determined
25under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone
1and filled by a member of a targeted group and by then subtracting the subsidies paid
2under s. 49.147 (3) (a)
or the subsidies and reimbursements paid under s. 49.147 (3m)
3(c) for those jobs.
SB1, s. 2164
4Section
2164. 76.636 (2) (c) of the statutes is amended to read:
SB1,1025,95
76.636
(2) (c) The amount determined by multiplying the amount determined
6under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone
7and not filled by a member of a targeted group and by then subtracting the subsidies
8paid under s. 49.147 (3) (a)
or the subsidies and reimbursements paid under s. 49.147
9(3m) (c) for those jobs.
SB1, s. 2165
10Section
2165. 76.636 (2) (d) of the statutes is amended to read:
SB1,1025,1711
76.636
(2) (d) The amount determined by multiplying the amount determined
12under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the
13rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
1471.47 (1dj), in an enterprise development zone under s. 560.797 and for which
15significant capital investment was made and by then subtracting the subsidies paid
16under s. 49.147 (3) (a)
or the subsidies and reimbursements paid under s. 49.147 (3m)
17(c) for those jobs.
SB1, s. 2166
18Section
2166. 76.636 (2) (e) of the statutes is amended to read:
SB1,1025,2419
76.636
(2) (e) The amount determined by multiplying the amount determined
20under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the
21rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
2271.47 (1dj), in a development zone and not filled by a member of a targeted group and
23by then subtracting the subsidies paid under s. 49.147 (3) (a)
or the subsidies and
24reimbursements paid under s. 49.147 (3m) (c) for those jobs.
SB1, s. 2170
1Section
2170. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended
2to read:
SB1,1026,83
77.51
(1fd) "Business" includes any activity engaged in by any person or caused
4to be engaged in by any person with the object of gain, benefit or advantage, either
5direct or indirect, and includes also the furnishing and distributing of tangible
6personal property
, items or property under s. 77.52 (1) (b) or (c), or taxable services
7for a consideration by social clubs and fraternal organizations to their members or
8others.
SB1, s. 2172
9Section
2172. 77.51 (1b) of the statutes is created to read:
SB1,1026,1110
77.51
(1b) "Alcoholic beverage" means a beverage that is suitable for human
11consumption and that contains 0.5 percent or more of alcohol by volume.
SB1, s. 2173
12Section
2173. 77.51 (1ba) of the statutes is created to read:
SB1,1026,1613
77.51
(1ba) "Ancillary services" means services that are associated with or
14incidental to providing telecommunications services, including detailed
15telecommunications billing, directory assistance, vertical service, and voice mail
16services.
SB1, s. 2176
17Section
2176. 77.51 (1f) of the statutes is created to read:
SB1,1026,2118
77.51
(1f) "Bundled transaction" means the retail sale of 2 or more products,
19not including real property and services to real property, if the products are distinct
20and identifiable products and sold for one nonitemized price. "Bundled transaction"
21does not include any of the following:
SB1,1026,2322
(a) The sale of any products for which the sales price varies or is negotiable
23based on the purchaser's selection of the products included in the transaction.
SB1,1027,3
1(b) 1. The retail sale of tangible personal property and a service, if the tangible
2personal property is essential to the use of the service, and provided exclusively in
3connection with the service, and if the true object of the transaction is the service.
SB1,1027,74
3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
5if such property or items are essential to the use of the service, and provided
6exclusively in connection with the service, and if the true object of the transaction
7is the service.
SB1,1027,108
(c) The retail sale of services, if one of the services is essential to the use or
9receipt of another service, and provided exclusively in connection with the other
10service, and if the true object of the transaction is the other service.
SB1,1027,1611
(d) A transaction that includes taxable and nontaxable products, if the seller's
12purchase price or the sales price of the taxable products is no greater than 10 percent
13of the seller's total purchase price or sales price of all the bundled products, as
14determined by the seller using either the seller's purchase price or sales price, but
15not a combination of both, or, in the case of a service contract, the full term of the
16service contract.
SB1,1028,217
(e) The retail sale of taxable tangible personal property or items or property
18under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
19s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
20if the transaction includes food and food ingredients, drugs, durable medical
21equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
22and if the seller's purchase price or the sales price of the taxable tangible personal
23property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent
24of the seller's total purchase price or sales price of all the tangible personal property
25or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
1a bundled transaction, as determined by the seller using either the seller's purchase
2price or the sales price, but not a combination of both.
SB1, s. 2177
3Section
2177. 77.51 (1fm) of the statutes is created to read:
SB1,1028,74
77.51
(1fm) "Candy" means a preparation of sugar, honey, or other natural or
5artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
6flavorings in the form of bars, drops, or pieces. "Candy" does not include a
7preparation that contains flour or that requires refrigeration.
SB1, s. 2178
8Section
2178. 77.51 (1j) of the statutes is created to read:
SB1,1028,119
77.51
(1j) "Catalog" means a printed and bound, stitched, sewed, or stapled
10book containing a list and description of property or services for sale, regardless of
11whether a price is specified.
SB1, s. 2179
12Section
2179. 77.51 (1n) of the statutes is created to read:
SB1,1028,1513
77.51
(1n) "Computer" means an electronic device that accepts information in
14digital or similar form and that manipulates such information to achieve a result
15based on a sequence of instructions.
SB1, s. 2180
16Section
2180. 77.51 (1p) of the statutes is created to read:
SB1,1028,1817
77.51
(1p) "Computer software" means a set of coded instructions designed to
18cause a computer or automatic data processing equipment to perform a task.
SB1, s. 2181
19Section
2181. 77.51 (1r) of the statutes is created to read:
SB1,1028,2320
77.51
(1r) "Conference bridging service" means an ancillary service that links
212 or more participants of an audio or video conference call and may include providing
22a telephone number, but does not include the telecommunications services used to
23reach the conference bridge.
SB1, s. 2182
24Section
2182. 77.51 (2k) of the statutes is created to read:
SB1,1029,2
177.51
(2k) "Delivered electronically" means delivered to a purchaser by means
2other than by tangible storage media.
SB1, s. 2183
3Section
2183. 77.51 (2m) of the statutes is created to read:
SB1,1029,84
77.51
(2m) "Delivery charges" means charges by a seller to prepare and deliver
5tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services
6to a location designated by the purchaser of the tangible personal property, items or
7property under s. 77.52 (1) (b) or (c), or services, including charges for transportation,
8shipping, postage, handling, crating, and packing.
SB1, s. 2184
9Section
2184. 77.51 (3c) of the statutes is created to read:
SB1,1029,1210
77.51
(3c) "Detailed telecommunications billing service" means an ancillary
11service that separately indicates information pertaining to individual calls on a
12customer's billing statement.
SB1, s. 2185
13Section
2185. 77.51 (3n) of the statutes is created to read:
SB1,1029,1514
77.51
(3n) "Dietary supplement" means a product, other than tobacco, that is
15intended to supplement a person's diet, if all of the following apply:
SB1,1029,1716
(a) The product contains any of the following ingredients or any combination
17of any of the following ingredients:
SB1,1029,1818
1. A vitamin.
SB1,1029,1919
2. A mineral.
SB1,1029,2020
3. An herb or other botanical.