SB446,97,5 22(4) A seller may claim a deduction on any part of the sales price or purchase
23price that the seller refunds in cash or credit as a result of returned property or items
24or property under s. 77.52 (1) (b) or (c) or adjustments in the sales price or purchase
25price after the sale has been completed, if the seller has included the refunded price

1in a prior return made by the seller and has paid the tax on such price, and if the seller
2has returned to the purchaser in cash or in credit all tax previously paid by the
3purchaser on the amount of the refund at the time of the purchase. A deduction
4under this subsection shall be claimed on the return for the period in which the
5refund is paid.
SB446,97,9 6(5) No reduction in the amount of tax payable by the retailer is allowable in the
7event property or items or property under s. 77.52 (1) (b) or (c) sold on credit are
8repossessed except where the entire consideration paid by the purchaser is refunded
9to the purchaser or where a credit for a worthless account is allowable under sub. (1).
SB446,97,13 10(6) A purchaser who is subject to the use tax on the storage, use, or other
11consumption of fuel may claim a deduction from the purchase price that is subject
12to the use tax for fuel taxes refunded by this state or the United States to the
13purchaser that is included in the purchase price of the fuel.
SB446,97,17 14(7) For sales tax purposes, if a retailer establishes to the department's
15satisfaction that the sales tax has been added to the total amount of the sales price
16and has not been absorbed by the retailer, the total amount of the sales price shall
17be the amount received exclusive of the sales tax imposed.
SB446,97,23 18(8) A sale or purchase involving transfer of ownership of property or items or
19property under s. 77.52 (1) (b) or (c) is completed at the time when possession is
20transferred by the seller or the seller's agent to the purchaser or the purchaser's
21agent, except that for purposes of sub. (1) a common carrier or the U.S. postal service
22shall be considered the agent of the seller, regardless of any f.o.b. point and
23regardless of the method by which freight or postage is paid.
SB446, s. 266 24Section 266. 77.59 (2m) of the statutes is created to read:
SB446,98,3
177.59 (2m) The department may audit, or may authorize others to audit, sellers
2and certified service providers who are registered with the department pursuant to
3the agreement, as defined in s. 77.65 (2) (a).
SB446, s. 267 4Section 267. 77.59 (5m) of the statutes is amended to read:
SB446,98,235 77.59 (5m) A seller who receives a refund under sub. (4) (a) or (b) of taxes that
6the seller has collected from buyers, who collects amounts as taxes erroneously from
7buyers, but who does not remit such amounts to the state, or who is entitled to a
8refund under sub. (4) (a) or (b) that is offset under sub. (5), shall submit the taxes and
9related interest to the buyers from whom the taxes were collected, or to the
10department if the seller cannot locate the buyers, within 90 days after the date of the
11refund, after the date of the offset, or after discovering that the seller has collected
12taxes erroneously from the buyers. If the seller does not submit the taxes and related
13interest to the department or the buyers within that period, the seller shall submit
14to the department any part of a refund or taxes that the seller does not submit to a
15buyer or to the department along with a penalty of 25% of the amount not submitted
16or, in the case of fraud, a penalty equal to the amount not submitted. A person who
17collects amounts as taxes erroneously from buyers for a real property construction
18activity or nontaxable service may reduce the taxes and interest that he or she is
19required to submit to the buyer or to the department under this subsection for that
20activity or service by the amount of tax and interest subsequently due and paid on
21the sale of or the storage, use, or other consumption of tangible personal property or
22items or property under s. 77.52 (1) (b) or (c)
that is are used by the person in that
23activity or service and transferred to the buyer.
SB446, s. 268 24Section 268. 77.59 (9) of the statutes is amended to read:
SB446,99,14
177.59 (9) If any person fails to file a return, the department shall make an
2estimate of the amount of the gross receipts sales price of the person person's sales,
3or, as the case may be, of the amount of the total sales purchase price of tangible
4personal property, items or property under s. 77.52 (1) (b) or (c), or taxable service
5sold or purchased by the person, the sale by or the storage, use, or other consumption
6of which in this state is subject to sales or use tax. The estimate shall be made for
7the period in respect to which the person failed to make a return and shall be based
8upon any information which is in the department's possession or may come into its
9possession. Upon the basis of this estimate the department shall compute and
10determine the amount required to be paid to the state, adding to the sum thus arrived
11at a penalty equal to 25% thereof. One or more such determinations may be made
12for one or for more than one period. When a business is discontinued a determination
13may be made at any time thereafter, within the periods specified in sub. (3), as to
14liability arising out of that business.
SB446, s. 269 15Section 269. 77.59 (9n) of the statutes is created to read:
SB446,99,1916 77.59 (9n) (a) Notwithstanding s. 73.03 (47), no seller or certified service
17provider is liable for tax, interest, or penalties imposed on a transaction under this
18subchapter in the circumstances covered under sections 306, 328, and 502 of the
19agreement, as defined in s. 77.65 (2) (a).
SB446,99,2220 (b) A purchaser is not liable for the tax, interest, or penalties imposed on a
21transaction under this subchapter in the circumstances covered by section 331 of the
22agreement, as defined in s. 77.65 (2) (a).
SB446, s. 270 23Section 270. 77.59 (9p) (b) of the statutes is created to read:
SB446,99,2524 77.59 (9p) (b) If a customer purchases a service that is not subject to 4 USC 116
25to 126, as amended by P.L. 106-252, tangible personal property, or items or property

1under s. 77.52 (1) (b) or (c), and if the customer believes that the amount of the tax
2assessed for the sale of the service, property, or items, under this subchapter is
3erroneous, the customer may request that the seller correct the alleged error by
4sending a written notice to the seller. The notice shall include a description of the
5alleged error and any other information that the seller reasonably requires to process
6the request. Within 60 days from the date that a seller receives a request under this
7paragraph, the seller shall review its records to determine the validity of the
8customer's claim. If the review indicates that there is no error as alleged, the seller
9shall explain the findings of the review in writing to the customer. If the review
10indicates that there is an error as alleged, the seller shall correct the error and shall
11refund the amount of any tax collected erroneously, along with the related interest,
12as a result of the error from the customer, consistent with s. 77.59 (4). A customer
13may take no other action against the seller, or commence any action against the
14seller, to correct an alleged error in the amount of the tax assessed under this
15subchapter on a service that is not subject to 4 USC 116 to 126, as amended by P.L.
16106-252, tangible personal property, or items or property under s. 77.52 (1) (b) or (c)
17unless the customer has exhausted his or her remedies under this paragraph.
SB446, s. 271 18Section 271. 77.59 (9r) of the statutes is created to read:
SB446,100,2419 77.59 (9r) With regard to a purchaser's request for a refund under this section,
20a seller is presumed to have reasonable business practices if the seller uses a certified
21service provider, a certified automated system, as defined in s. 77.524 (1) (am), or a
22proprietary system certified by the department to collect the taxes imposed under
23this subchapter and if the seller has remitted to the department all taxes collected
24under this subchapter, less any deductions, credits, or allowances.
SB446, s. 272 25Section 272. 77.60 (13) of the statutes is created to read:
SB446,101,6
177.60 (13) A person who uses any of the following documents in a manner that
2is prohibited by or inconsistent with this subchapter, or provides incorrect
3information to a seller or certified service provider related to the use of such
4documents or regarding an exemption to the taxes imposed under this subchapter,
5shall pay a penalty of $250 for each invoice or bill of sale related to the prohibited or
6inconsistent use or incorrect information:
SB446,101,77 (a) An exemption certificate described under ss. 77.52 (13) and 77.53 (10).
SB446,101,88 (b) A direct pay permit under s. 77.52 (17m).
SB446,101,99 (c) A direct mail form, as defined in s. 77.522 (1) (a) 1.
SB446, s. 273 10Section 273. 77.61 (1) (b) of the statutes is amended to read:
SB446,101,1511 77.61 (1) (b) In the case of a motor vehicle motor vehicles, boats, snowmobiles,
12recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain
13vehicles, or aircraft
purchased from a licensed Wisconsin motor vehicle dealer
14retailer, the registrant shall present proof that the tax has been paid to such dealer
15retailer.
SB446, s. 274 16Section 274. 77.61 (1) (c) of the statutes, as affected by 2007 Wisconsin Act 11,
17is amended to read:
SB446,102,218 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, recreational
19vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, or
20aircraft registered or titled, or required to be registered or titled, in this state
21purchased from persons who are not Wisconsin boat, trailer, or semitrailer dealers,
22licensed Wisconsin aircraft, motor vehicle, or recreational vehicle, as defined in s.
23340.01 (48r), dealers or registered Wisconsin snowmobile or all-terrain vehicle
24dealers
retailers, the purchaser shall file a sales tax return and pay the tax prior to

1registering or titling the motor vehicle, boat, snowmobile, recreational vehicle, as
2defined in s. 340.01 (48r), semitrailer, all-terrain vehicle, or aircraft in this state.
SB446, s. 275 3Section 275. 77.61 (2) of the statutes is renumbered 77.61 (2) (intro.) and
4amended to read:
SB446,102,55 77.61 (2) (intro.) In order to protect the revenue of the state:
SB446,102,19 6(a) Except as provided in par. (b), the department may require any person who
7is or will be liable to it for the tax imposed by this subchapter to place with it, before
8or after a permit is issued, the security, not in excess of $15,000, that the department
9determines. In determining the amount of security to require under this subsection,
10the department may consider the person's payment of other taxes administered by
11the department and any other relevant facts. If any taxpayer fails or refuses to place
12that security, the department may refuse or revoke the permit. If any taxpayer is
13delinquent in the payment of the taxes imposed by this subchapter, the department
14may, upon 10 days' notice, recover the taxes, interest, costs and penalties from the
15security placed with the department by the taxpayer in the following order: costs,
16penalties, delinquent interest, delinquent tax. No interest may be paid or allowed
17by the state to any person for the deposit of security. Any security deposited under
18this subsection shall be returned to the taxpayer if the taxpayer has, for 24
19consecutive months, complied with all the requirements of this subchapter.
SB446, s. 276 20Section 276. 77.61 (2) (b) of the statutes is created to read:
SB446,103,1021 77.61 (2) (b) A certified service provider who has contracted with a seller, and
22filed an application, to collect and remit sales and use taxes imposed under this
23subchapter on behalf of the seller shall submit a surety bond to the department to
24guarantee the payment of sales and use taxes, including any penalty and interest on
25such payment. The department shall approve the form and contents of a bond

1submitted under this paragraph and shall determine the amount of such bond. The
2surety bond shall be submitted to the department within 60 days after the date on
3which the department notifies the certified service provider that the certified service
4provider is registered to collect sales and use taxes imposed under this subchapter.
5If the department determines, with regards to any one certified service provider, that
6no bond is necessary to protect the tax revenues of this state, the secretary of revenue
7or the secretary's designee may waive the requirements under this paragraph with
8regard to that certified service provider. Any bond submitted under this paragraph
9shall remain in force until the secretary of revenue or the secretary's designee
10releases the liability under the bond.
SB446, s. 277 11Section 277. 77.61 (3) of the statutes is repealed.
SB446, s. 278 12Section 278. 77.61 (3m) of the statutes is created to read:
SB446,103,2213 77.61 (3m) A retailer shall use a straight mathematical computation to
14determine the amount of the tax that the retailer may collect from the retailer's
15customers. The retailer shall calculate the tax amount by combining the applicable
16tax rates under this subchapter and subch. V and multiplying the combined tax rate
17by the sales price or purchase price of each item or invoice, as appropriate. The
18retailer shall calculate the tax amount to the 3rd decimal place, disregard tax
19amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less
20than 1 cent to be an additional cent. The use of a straight mathematical computation,
21as provided in this subsection, shall not relieve the retailer from liability for payment
22of the full amount of the tax levied under this subchapter.
SB446, s. 279 23Section 279. 77.61 (4) (a) of the statutes is amended to read:
SB446,104,824 77.61 (4) (a) Every seller and retailer and every person storing, using or
25otherwise consuming in this state tangible personal property, items or property

1under s. 77.52 (1) (b) or (c),
or taxable services purchased from a retailer shall keep
2such records, receipts, invoices, and other pertinent papers and records, including
3machine-readable records, in such form as the department requires. The
4department may, after giving notice, require any person to keep whatever records are
5needed for the department to compute the sales or use taxes the person should pay.
6Thereafter, the department shall add to any taxes assessed on the basis of
7information not contained in the records required a penalty of 25% of the amount of
8the tax so assessed in addition to all other penalties under this chapter.
SB446, s. 280 9Section 280. 77.61 (4) (c) of the statutes is amended to read:
SB446,104,2010 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
11imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
12retailers, not including certified service providers that receive compensation under
13s. 73.03 (61) (h),
may deduct 0.5% of those taxes payable or $10 for that reporting
14period required under s. 77.58 (1), whichever is greater, but not more than the
15amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53
16(3) for that reporting period required under s. 77.58 (1), as administration expenses
17if the payment of the taxes is not delinquent. For purposes of calculating the
18retailer's discount under this paragraph, the taxes on retail sales reported by
19retailers under subch. V, including taxes collected and remitted as required under
20s. 77.785, shall be included if the payment of those taxes is not delinquent.
SB446, s. 281 21Section 281. 77.61 (5m) of the statutes is created to read:
SB446,104,2322 77.61 (5m) (a) In this subsection, "personally identifiable information" means
23any information that identifies a person.
SB446,105,524 (b) A certified service provider may use personally identifiable information as
25necessary only for the administration of its system to perform a seller's sales and use

1tax functions and shall provide consumers clear and conspicuous notice of its practice
2regarding such information, including what information it collects, how it collects
3the information, how it uses the information, how long, if at all, it retains the
4information, and under what circumstances it discloses the information to states
5participating in the agreement, as defined in 77.65 (2) (a).
SB446,105,86 (c) A certified service provider may collect, use, and retain personally
7identifiable information only to verify exemption claims, to investigate fraud, and to
8ensure its system's reliability.
SB446,105,119 (d) A certified service provider shall provide sufficient technical, physical, and
10administrative safeguards to protect personally identifiable information from
11unauthorized access and disclosure.
SB446,105,1412 (e) For purposes of this subchapter, the state shall provide to consumers public
13notice of the state's practices related to collecting, using, and retaining personally
14identifiable information.
SB446,105,1815 (f) The state shall not retain personally identifiable information obtained for
16purposes of administering this subchapter unless the state is otherwise required to
17retain the information by law or as provided under the agreement, as defined in s.
1877.65 (2) (a).
SB446,105,2119 (g) For purposes of this subchapter, the state shall provide an individual
20reasonable access to that individual's personally identifiable information and the
21right to correct any inaccurately recorded information.
SB446,106,222 (h) If any person, other than another state that is a signatory to the agreement,
23as defined in s. 77.65 (2) (a), or a person authorized under state law to access the
24information, requests access to an individual's personally identifiable information,

1the state shall make a reasonable and timely effort to notify the individual of the
2request.
SB446, s. 282 3Section 282 . 77.61 (11) of the statutes, as affected by 2007 Wisconsin Act ....
4(this act), is amended to read:
SB446,106,135 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
6licenses or permits to engage in a business involving the sale at retail of tangible
7personal property or items or property under s. 77.52 (1) (b) or (c) subject to tax under
8this subchapter, or the furnishing of services so subject to tax, shall, before issuing
9such license or permit, require proof that the person to whom such license or permit
10is to be issued is the holder of a seller's permit or is registered to collect, report, and
11remit use tax under this subchapter or has been informed by an employee of the
12department that the department will issue a seller's permit to that person or register
13that person to collect, report, and remit use tax.
SB446, s. 283 14Section 283. 77.61 (16) of the statutes is created to read:
SB446,106,1715 77.61 (16) Any person who remits taxes and files returns under this subchapter
16may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
17such returns with the department in a manner prescribed by the department.
SB446, s. 284 18Section 284. 77.61 (17) of the statutes is created to read:
SB446,106,2419 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
20lease, rental, or license of tangible personal property and property and items
21specified under s. 77.52 (1) (b) and (c), an increase in the tax rate applies to the first
22billing period beginning on or after the rate increase's effective date and a decrease
23in the tax rate applies to bills that are rendered on or after the rate decrease's
24effective date.
SB446, s. 285 25Section 285. 77.63 of the statutes is repealed and recreated to read:
SB446,107,5
177.63 Collection compensation. The following persons may retain a portion
2of sales and use taxes collected on retail sales under this subchapter and subch. V
3in an amount determined by the department and by contracts that the department
4enters into jointly with other states as a member state of the streamlined sales tax
5governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):
SB446,107,6 6(1) A certified service provider.
SB446,107,8 7(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
8(am).
SB446,107,19 9(3) A seller that sells tangible personal property, items or property under s.
1077.52 (1) (b) or (c), or taxable services in at least 5 states that are signatories to the
11agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at
12least $500,000,000; that has a proprietary system that calculates the amount of tax
13owed to each taxing jurisdiction in which the seller sells tangible personal property,
14items or property under s. 77.52 (1) (b) or (c), or taxable services; and that has entered
15into a performance agreement with the states that are signatories to the agreement,
16as defined in s. 77.65 (2) (a). For purposes of this subsection, "seller" includes an
17affiliated group of sellers using the same proprietary system to calculate the amount
18of tax owed in each taxing jurisdiction in which the sellers sell tangible personal
19property, items or property under s. 77.52 (1) (b) or (c), or taxable services.
SB446, s. 286 20Section 286. 77.65 (2) (a) of the statutes is amended to read:
SB446,107,2221 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
22including amendments to the agreement
.
SB446, s. 287 23Section 287. 77.65 (2) (c) of the statutes is repealed.
SB446, s. 288 24Section 288. 77.65 (2) (e) of the statutes is amended to read:
SB446,108,2
177.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible
2personal property, items or property under s. 77.52 (1) (b) or (c), or services.
SB446, s. 289 3Section 289. 77.65 (2) (f) of the statutes is amended to read:
SB446,108,54 77.65 (2) (f) "State" means any state of the United States and, the District of
5Columbia, and the Commonwealth of Puerto Rico.
SB446, s. 290 6Section 290. 77.65 (4) (fm) of the statutes is created to read:
SB446,108,117 77.65 (4) (fm) Provide that a seller who registers with the central electronic
8registration system under par. (f) may cancel the registration at any time, as
9provided under uniform procedures adopted by the governing board of the states that
10are signatories to the agreement, but is required to remit any Wisconsin taxes
11collected pursuant to the agreement to the department.
SB446, s. 291 12Section 291. 77.66 of the statutes is amended to read:
SB446,108,19 1377.66 Certification for collection of sales and use tax. The secretary of
14revenue shall determine and periodically certify to the secretary of administration
15the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
16sales of tangible personal property, items or property under s. 77.52 (1) (b) and (c),
17and taxable services that are subject to the taxes imposed under this subchapter but
18who are not registered to collect and remit such taxes to the department or, if
19registered, do not collect and remit such taxes.
SB446, s. 292 20Section 292. 77.67 of the statutes is created to read:
SB446,108,24 2177.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
22and unpaid taxes, including penalties and interest, imposed under this subchapter
23and subch. V on sales made to purchasers in this state before the seller registers
24under par. (a), if all of the following apply:
SB446,109,4
1(a) The seller registers with the department, in a manner that the department
2prescribes, to collect and remit the taxes imposed under this subchapter and subch.
3V on sales to purchasers in this state in accordance with the agreement, as defined
4in s. 77.65 (2) (a).
SB446,109,75 (b) The seller registers under par. (a) no later than 365 days after the effective
6date of this state's participation in the agreement under s. 77.65 (2) (a), as
7determined by the department.
SB446,109,118 (c) The seller was not registered to collect and remit the taxes imposed under
9this subchapter and subch. V during the 365 consecutive days immediately before
10the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
11as determined by the department.
SB446,109,1612 (d) The seller has not received a notice of the commencement of an audit from
13the department or, if the seller has received a notice of the commencement of an audit
14from the department, the audit has been fully resolved, including any related
15administrative and judicial processes, at the time that the seller registers under par.
16(a).
SB446,109,1817 (e) The seller has not committed or been involved in a fraud or an intentional
18misrepresentation of a material fact.
SB446,109,2119 (f) The seller collects and remits the taxes imposed under this subchapter and
20subch. V on sales to purchasers in this state for at least 3 consecutive years after the
21date on which the seller's collection obligation begins
SB446,109,23 22(2) Subsection (1) does not apply to taxes imposed under this subchapter and
23subch. V that are due from the seller for purchases made by the seller.
SB446, s. 293 24Section 293. 77.70 of the statutes is amended to read:
SB446,110,11
177.70 Adoption by county ordinance. Any county desiring to impose county
2sales and use taxes under this subchapter may do so by the adoption of an ordinance,
3stating its purpose and referring to this subchapter. The county sales and use taxes
4may be imposed only for the purpose of directly reducing the property tax levy and
5only in their entirety as provided in this subchapter. That ordinance shall be
6effective on the first day of January, the first day of April, the first day of July or the
7first day of October. A certified copy of that ordinance shall be delivered to the
8secretary of revenue at least 120 days prior to its effective date. The repeal of any
9such ordinance shall be effective on December 31. A certified copy of a repeal
10ordinance shall be delivered to the secretary of revenue at least 60 120 days before
11the effective date of the repeal.
SB446, s. 294 12Section 294. 77.705 of the statutes is amended to read:
SB446,110,21 1377.705 Adoption by resolution; baseball park district. A local
14professional baseball park district created under subch. III of ch. 229, by resolution
15under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
16a rate of no more than 0.1% of the gross receipts or sales price or purchase price.
17Those taxes may be imposed only in their entirety. The resolution shall be effective
18on the first day of the first month January 1, April 1, July 1, or October 1 that begins
19at least 30 120 days after the adoption of the resolution. Any moneys transferred
20from the appropriation account under s. 20.566 (1) (gd) to the appropriation account
21under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
SB446, s. 295 22Section 295. 77.706 of the statutes is amended to read:
SB446,111,8 2377.706 Adoption by resolution; football stadium district. A local
24professional football stadium district created under subch. IV of ch. 229, by
25resolution under s. 229.824 (15), may impose a sales tax and a use tax under this

1subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price.
2Those taxes may be imposed only in their entirety. The imposition of the taxes under
3this section shall be effective on the first day of the first month January 1, April 1,
4July 1, or October 1
that begins at least 30 120 days after the certification of the
5approval of the resolution by the electors in the district's jurisdiction under s. 229.824
6(15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge)
7to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire
8the district's debt.
SB446, s. 296 9Section 296. 77.707 (1) of the statutes is amended to read:
SB446,111,1710 77.707 (1) Retailers and the department of revenue may not collect a tax under
11s. 77.705 for any local professional baseball park district created under subch. III of
12ch. 229 after the last day of the calendar quarter during that is at least 120 days from
13the date on
which the local professional baseball park district board makes a
14certification to the department of revenue under s. 229.685 (2), except that the
15department of revenue may collect from retailers taxes that accrued before the day
16after the last day of
that calendar quarter and fees, interest and penalties that relate
17to those taxes.
SB446, s. 297 18Section 297. 77.707 (2) of the statutes is amended to read:
SB446,112,219 77.707 (2) Retailers and the department of revenue may not collect a tax under
20s. 77.706 for any local professional football stadium district created under subch. IV
21of ch. 229 after the last day of the calendar quarter during that is at least 120 days
22from the date on
which the local professional football stadium district board makes
23all of the certifications to the department of revenue under s. 229.825 (3), except that
24the department of revenue may collect from retailers taxes that accrued before the

1day after the last day of
that calendar quarter and fees, interest and penalties that
2relate to those taxes.
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