AB75: Bill Text

AB75, s. 1807 Section 1807. 71.93 (8) of the statutes is renumbered 71.93 (8) (a).

AB75, s. 1808 Section 1808. 71.93 (8) (b) of the statutes is created to read:

AB75,1034,22 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the department of revenue shall enter into a written agreement to have the department collect any amount owed to the state agency that is more than 90 days past due, unless negotiations between the agency and debtor are actively ongoing, the debt is the subject of legal action or administrative proceedings, or the agency determines that the debtor is adhering to an acceptable payment arrangement. At least 30 days before the department pursues the collection of any debt referred by a state agency, either the department or the agency shall provide the debtor with a written notice that the debt will be referred to the department for collection. The department may collect amounts owed, pursuant to the written agreement, from the debtor in addition to offsetting the amounts as provided under sub. (3). If the debtor owes debt to the department and debt to other state agencies, payments shall first apply to debts owed to the department and then to debts owed to the state agencies, in the order in which the debts were referred to the department. The department shall charge each debtor whose debt is subject to collection under this paragraph an amount for administrative expenses and that amount shall be credited to the appropriation under s. 20.566 (1) (h).

AB75,1035,3 2. The department may enter into agreements described under subd. 1. with the courts, the legislature, authorities, as defined in s. 16.41 (4), and local units of government. Payments received by the department pursuant to an agreement under this subdivision shall first apply to any debts owed to the department, and then to any debts owed to the state agencies, before being applied to debts owed to the courts, the legislature, authorities, or local units of government.

AB75,1035,5 3. Agreements required under subd. 1. shall be completed no later than July 1, 2010, except that an agreement may allow a delay or phase-in of referrals.

AB75,1035,8 4. The secretary of revenue may waive the referral of certain types of debt. The department's determination that a debt is not collectable does not prevent the referring agency from taking additional collection actions.

AB75,1035,13 5. The department may collect debts and assess interest on delinquent amounts under this paragraph in the same manner that it collects taxes and assesses interest under ss. 71.82 (2), 71.91, 71.92, and 73.03 (20). The department's use of tax returns and related information to collect debts under this paragraph is not a violation of s. 71.78, 72.06, 77.61 (5), 78.80 (3), or 139.38 (6).

AB75, s. 1809 Section 1809. 73.01 (4) (a) of the statutes is amended to read:

AB75,1036,8 73.01 (4) (a) Subject to the provisions for judicial review contained in s. 73.015 and par. (ar), the commission shall be the final authority for the hearing and determination of all questions of law and fact arising under sub. (5) and s. 72.86 (4), 1985 stats., and ss. 70.38 (4) (a), 70.397, 70.64, and 70.995 (8), s. 76.38 (12) (a), 1993 stats., ss. 76.39 (4) (c), 76.48 (6), 76.91, 77.26 (3), 77.59 (5m) and (6) (b), 78.01, 78.22, 78.40, 78.555, 139.02, 139.03, 139.06, 139.31, 139.315, 139.33, 139.76, 139.78, 341.405, and 341.45, subch. XIV of ch. 71, and subch. VII of ch. 77. Whenever with respect to a pending appeal there is filed with the commission a stipulation signed by the department of revenue and the adverse party, under s. 73.03 (25), or the department of transportation and the adverse party agreeing to an affirmance, modification, or reversal of the department of revenue's or department of transportation's position with respect to some or all of the issues raised in the appeal, the commission shall enter an order affirming or modifying in whole or in part, or canceling the assessment appealed from, or allowing in whole or in part or denying the petitioner's refund claim, as the case may be, pursuant to and in accordance with the stipulation filed. No responsibility shall devolve upon the commission, respecting the signing of an order of dismissal as to any pending appeal settled by the department of revenue or the department of transportation without the approval of the commission.

AB75, s. 1810 Section 1810. 73.01 (4) (ar) of the statutes is created to read:

AB75,1036,13 73.01 (4) (ar) For purposes of reviewing the department of revenue's rules, the commission shall give controlling weight deference to the department's interpretation of its rules unless the interpretation is plainly erroneous or inconsistent with the language of the rules or the statutes that govern the rules.

AB75, s. 1811 Section 1811. 73.03 (52) of the statutes is renumbered 73.03 (52) (a).

AB75, s. 1812 Section 1812. 73.03 (52) (b) of the statutes is created to read:

AB75,1036,22 73.03 (52) (b) To enter into agreements with the Internal Revenue Service that provide for offsetting state payments, except tax refunds, against federal nontax obligations; and to charge a fee up to $25 per transaction for such offsets; and offsetting federal payments, as authorized by federal law, against state tax and nontax obligations, and collecting the offset cost from the debtor, if the agreements provide that setoffs under par. (a) and ss. 71.93 and 71.935 occur before the setoffs under this paragraph.

AB75, s. 1813 Section 1813. 73.03 (63) of the statutes is amended to read:

AB75,1037,6 73.03 (63) Notwithstanding the amount limitations specified under ss. 71.07 (5b) (c) 1., and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in consultation with the department of commerce, to carry forward to subsequent taxable years unclaimed credit amounts of the early stage seed investment credits under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b), and 76.638 and the angel investment credit under s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall submit to the department of revenue its recommendations for the carry forward of credit amounts as provided under this subsection.

AB75, s. 1814 Section 1814. 73.03 (64) of the statutes is created to read:

AB75,1037,17 73.03 (64) To post on the Internet a list of every person who has had a seller's permit revoked under s. 77.52 (11). The Internet site shall list the real name, business name, address, revocation date, type of tax due, and amount due, including interests, penalties, fees, and costs, for each person who has had a seller's permit revoked under s. 77.52 (11). The department shall update the Internet site periodically to add revoked permits and to remove permits that are no longer revoked or for which the permit holder has made sufficient arrangements with the department so that the permit holder may be issued a monthly seller's permit. The department shall update the Internet site quarterly to remove revoked permits for entities that have been out of business for at least one year.

AB75, s. 1815 Section 1815. 73.03 (65) of the statutes is created to read:

AB75,1037,22 73.03 (65) (a) To enter into agreements with federally recognized American Indian tribes or bands in this state to collect, remit, and provide refunds of the following taxes for activities that occur on tribal lands or are undertaken by tribal members outside of tribal lands:

AB75,1037,23 1. Income taxes imposed under subch. I of ch. 71.

AB75,1037,24 2. Withholding taxes imposed under subch. X of ch. 71.

AB75,1037,25 3. Sales and use taxes under subch. III of ch. 77.

AB75,1038,1 4. Motor vehicle fuel taxes imposed under subch. I of ch. 78.

AB75,1038,2 5. Beverage taxes imposed under subch. I of ch. 139.

AB75,1038,6 (b) For purposes of this subsection, all tax and financial information disclosed during negotiations, or exchanged pursuant to a final agreement, between the department and a federally recognized American Indian tribe or band in this state is subject to the confidentiality provisions under ss. 71.78 and 77.61 (5).

AB75,1038,9 (c) The department shall submit a copy of each agreement negotiated under this subsection to the joint committee on finance no later than 30 days after the agreement is signed by the department and the tribe or band.

AB75, s. 1816 Section 1816. 73.06 (3) of the statutes is amended to read:

AB75,1039,2 73.06 (3) The department of revenue, through its supervisors of equalization, shall examine and test the work of assessors during the progress of their assessments and ascertain whether any of them is assessing property at other than full value or is omitting property subject to taxation from the roll. The department and such supervisors shall have the rights and powers of a local assessor for the examination of persons and property and for the discovery of property subject to taxation. If any property has been omitted or not assessed according to law, they shall bring the same to the attention of the local assessor of the proper district and if such local assessor shall neglect or refuse to correct the assessment they shall report the fact to the board of review. If it discovers errors in identifying or valuing property that is exempt under s. 70.11 (27m), (39), or (39m) or 70.111 (27), the department shall change the specification of the property as taxable or exempt and shall change the value of the property. All disputes between the department, municipalities and property owners about the taxability or value of property that is reported under s. 79.095 (2) (a) or of the property under s. 70.995 (12r) shall be resolved by using the procedures under s. 70.995 (8).

AB75, s. 1817 Section 1817. 73.08 of the statutes is repealed.

AB75, s. 1818 Section 1818. 76.025 (1) of the statutes is amended to read:

AB75,1039,16 76.025 (1) The property taxable under s. 76.13 shall include all franchises, and all real and personal property of the company used or employed in the operation of its business, excluding property that is exempt from the property tax under s. ss. 70.11 (27m), (39), and (39m) and 70.111 (27), such motor vehicles as are exempt under s. 70.112 (5), and treatment plant and pollution abatement equipment exempt under s. 70.11 (21). The taxable property shall include all title and interest of the company referred to in such property as owner, lessee or otherwise, and in case any portion of the property is jointly used by 2 or more companies, the unit assessment shall include and cover a proportionate share of that portion of the property jointly used so that the assessments of the property of all companies having any rights, title or interest of any kind or nature whatsoever in any such property jointly used shall, in the aggregate, include only one total full value of such property.

AB75, s. 1819 Section 1819. 76.28 (1) (d) of the statutes is amended to read:

AB75,1041,3 76.28 (1) (d) "Gross revenues" for a light, heat and power company other than a qualified wholesale electric company or a transmission company means total environmental control charges paid to the company under a financing order issued under s. 196.027 (2) and total operating revenues as reported to the public service commission except revenues for interdepartmental sales and for interdepartmental rents as reported to the public service commission and deductions from the sales and use tax under s. 77.61 (4), except that the company may subtract from revenues either the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company, that purchases under federal or state approved wholesale rates more than 50% of its electric power from a person other than an affiliated interest, as defined in s. 196.52 (1), if the revenue from that purchased electric power is included in the seller's gross revenues or the following percentages of the actual cost of power purchased for resale, as reported to the public service commission, by a light, heat and power company, except a municipal light, heat and power company that purchases more than 90% of its power and that has less than $50,000,000 of gross revenues: 10% for the fee assessed on May 1, 1988, 30% for the fee assessed on May 1, 1989, and 50% for the fee assessed on May 1, 1990, and thereafter. For a qualified wholesale electric company, "gross revenues" means total business revenues from those businesses included under par. (e) 1. to 4. For a transmission company, "gross revenues" means total operating revenues as reported to the public service commission, except revenues for transmission service that is provided to a public utility that is subject to the license fee under sub. (2) (d), to a public utility, as defined in s. 196.01 (5), or to a cooperative association organized under ch. 185 for the purpose of providing electricity to its members only. For an electric utility, as defined in s. 16.957 196.3746 (1) (g), "gross revenues" does not include low-income assistance fees collected by the electric utility under s. 16.957 196.3746 (4) (a) or (5) (a). For a generator public utility, "gross revenues" does not include any grants awarded to the generator public utility under s. 16.958 (2) (b). For a wholesale supplier, as defined in s. 16.957 196.3746 (1) (w), "gross revenues" does not include any low-income assistance fees that are received from a municipal utility or retail electric cooperative or under a joint program established under s. 16.957 196.3746 (5) (f). For a municipal utility, "gross revenues" does not include low-income assistance fees received by the municipal utility from a municipal utility or retail electric cooperative under a joint program established under s. 16.957 196.3746 (5) (f).

AB75, s. 1820 Section 1820. 76.28 (1) (eg) of the statutes is amended to read:

AB75,1041,6 76.28 (1) (eg) "Municipal utility" has the meaning given in s. 16.957 196.3746 (1) (q).

AB75, s. 1821 Section 1821. 76.28 (1) (gr) of the statutes is amended to read:

AB75,1041,9 76.28 (1) (gr) "Retail electric cooperative" has the meaning given in s. 16.957 196.3746 (1) (t).

AB75, s. 1822 Section 1822. 76.48 (1g) (d) of the statutes is amended to read:

AB75,1042,3 76.48 (1g) (d) "Gross revenues" means total operating revenues, except revenues for interdepartmental sales and for interdepartmental rents, less deductions from the sales and use tax under s. 77.61 (4) and, in respect to any electric cooperative that purchases more than 50% of the power it sells, less the actual cost of power purchased for resale by an electric cooperative, if the revenue from that purchased electric power is included in the seller's gross revenues or if the electric cooperative purchased more than 50% of the power it sold in the year prior to January 1, 1988, from a seller located outside this state. For an electric cooperative, "gross revenues" does not include grants awarded to the electric cooperative under s. 16.958 (2) (b). For a retail electric cooperative, "gross revenues" does not include low-income assistance fees collected by the retail electric cooperative under s. 16.957 196.3746 (5) (a), low-income assistance fees received by the retail electric cooperative from a retail electric cooperative or municipal utility under a joint program established under s. 16.957 196.3746 (5) (f). For a wholesale supplier, as defined in s. 16.957 196.3746 (1) (w), "gross revenues" does not include any low-income assistance fees that are received from a municipal utility, as defined in s. 16.957 196.3746 (1) (q), or retail electric cooperative or under a joint program established under s. 16.957 196.3746 (5) (f).

AB75, s. 1823 Section 1823. 76.48 (1g) (dm) of the statutes is amended to read:

AB75,1042,6 76.48 (1g) (dm) "Municipal utility" has the meaning given in s. 16.957 196.3746 (1) (q).

AB75, s. 1824 Section 1824. 76.48 (1g) (fm) of the statutes is amended to read:

AB75,1042,9 76.48 (1g) (fm) "Retail electric cooperative" has the meaning given in s. 16.957 196.3746 (1) (t).

AB75, s. 1825 Section 1825. 76.637 of the statutes is created to read:

AB75,1042,13 76.637 Economic development credit. (1) Definition. In this section, "claimant" means an insurer who files a claim under this section and is certified under s. 560.701 (2) and authorized to claim tax benefits under s. 560.703.

AB75,1042,17 (2) Filing claims. Subject to the limitations under this section and ss. 560.701 to 560.706, for taxable years beginning after December 31, 2008, a claimant may claim as a credit against the fees due under s. 76.60, 76.63, 76.65, 76.66, or 76.67 the amount authorized for the claimant under s. 560.703.

AB75,1042,21 (3) Limitations. No credit may be allowed under this section unless the insurer includes with the insurer's annual return under s. 76.64 a copy of the claimant's certification under s. 560.701 (2) and a copy of the claimant's notice of eligibility to receive tax benefits under s. 560.703 (3).

AB75,1043,6 (4) Administration. If an insurer's certification is revoked under s. 560.705, or if an insurer becomes ineligible for tax benefits under s. 560.702, the insurer may not claim credits under this section for the taxable year that includes the day on which the certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years and the insurer may not carry over unused credits from previous years to offset the fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 for the taxable year that includes the day on which certification is revoked; the taxable year that includes the day on which the insurer becomes ineligible for tax benefits; or succeeding taxable years.

AB75, s. 1826 Section 1826. 76.638 of the statutes is created to read:

AB75,1043,10 76.638 Early stage seed investment credit. (1) Definitions. In this section, "fund manager" means an investment fund manager certified under s. 560.205 (2).

AB75,1043,15 (2) Filing claims. For taxable years beginning after December 31, 2008, subject to the limitations provided under this subsection and s. 560.205, an insurer may claim as a credit against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67, 25 percent of the insurer's investment paid to a fund manager that the fund manager invests in a business certified under s. 560.205 (1).

AB75,1043,18 (3) Investment basis. The Wisconsin adjusted basis of any investment for which a credit is claimed under sub. (2) shall be reduced by the amount of the credit that is offset against the fees imposed under s. 76.60, 76.63, 76.65, 76.66, or 76.67.

AB75,1043,24 (4) Carry-forward. If the credit under sub. (2) is not entirely offset against the fees under s. 76.60, 76.63, 76.65, 76.66, or 76.67 otherwise due, the unused balance may be carried forward and credited against those fees for the following 15 years to the extent that it is not offset by those fees otherwise due in all the years between the year in which the expense was made and the year in which the carry-forward credit is claimed.

AB75, s. 1827 Section 1827. 76.67 (2) of the statutes is amended to read:

AB75,1044,10 76.67 (2) If any domestic insurer is licensed to transact insurance business in another state, this state may not require similar insurers domiciled in that other state to pay taxes greater in the aggregate than the aggregate amount of taxes that a domestic insurer is required to pay to that other state for the same year less the credits under ss. 76.635, 76.636, 76.637, 76.638, and 76.655, except that the amount imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under ss. 76.635, 76.636, 76.637, 76.638, and 76.655 against that total, and except that the amount imposed shall not be less than the amount due under s. 601.93.

AB75, s. 1828 Section 1828. 76.81 of the statutes is amended to read:

AB75,1044,22 76.81 Imposition. There is imposed a tax on the real property of, and the tangible personal property of, every telephone company, excluding property that is exempt from the property tax under s. ss. 70.11 (27m), (39), and (39m) and 70.111 (27), motor vehicles that are exempt under s. 70.112 (5), property that is used less than 50% in the operation of a telephone company, as provided under s. 70.112 (4) (b), and treatment plant and pollution abatement equipment that is exempt under s. 70.11 (21). Except as provided in s. 76.815, the rate for the tax imposed on each description of real property and on each item of tangible personal property is the net rate for the prior year for the tax under ch. 70 in the taxing jurisdictions where the description or item is located. The real and tangible personal property of a telephone company shall be assessed as provided under s. 70.112 (4) (b).

AB75, s. 1829 Section 1829. Chapter 77 (title) of the statutes is amended to read:

AB75,1045,11 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, transit authority, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; RECYCLING SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; Premier resort area taxes; state rental vehicle fee; dry cleaning fees; regional transit authority fee;

AB75,1045,12 oil company Profits tax

AB75, s. 1830 Section 1830. 77.25 (8n) of the statutes is created to read:

AB75,1045,15 77.25 (8n) Between an individual and his or her domestic partner under ch. 770.

AB75, s. 1831 Section 1831. 77.51 (7m) (a) 3. of the statutes is created to read:

AB75,1045,24 77.51 (7m) (a) 3. Conveying work in progress directly from one manufacturing process to another in the same plant; testing or inspecting, throughout the manufacturing process, the new article of tangible personal property that is being manufactured; storing work in progress in the same plant where the manufacturing occurs; assembling finished units of tangible personal property; and packaging a new article of tangible personal property, if the manufacturer, or another person on the manufacturer's behalf, performs the packaging and if the packaging becomes part of the new article as it is customarily offered for sale by the manufacturer.

AB75, s. 1832 Section 1832. 77.51 (7m) (b) of the statutes is created to read:

AB75,1046,3 77.51 (7m) (b) "Manufacturing" does not include storing raw materials or finished units of tangible personal property, research or development, delivery to or from the plant, or repairing or maintaining plant facilities.

AB75, s. 1833 Section 1833. 77.51 (10) of the statutes is amended to read:

AB75,1046,13 77.51 (10) "Person" includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state, including any unit or division of the state, any county, city, village, town, municipal utility, municipal power district or other governmental unit, cooperative, unincorporated cooperative association, estate, trust, receiver, personal representative, any other fiduciary, and any representative appointed by order of any court or otherwise acting on behalf of others. "Person" also includes the owner of a single-owner entity that is disregarded as a separate entity under ch. 71.

AB75, s. 1834 Section 1834. 77.51 (10m) of the statutes is created to read:

AB75,1046,18 77.51 (10m) For purposes of sub. (7m), "plant" means a parcel of property or adjoining parcels of property, including parcels that are separated only by a public road, and the buildings, machinery, and equipment that are located on the parcel, that are owned by or leased to the manufacturer.

AB75, s. 1835 Section 1835. 77.51 (10n) of the statutes is created to read:

AB75,1046,21 77.51 (10n) For purposes of sub. (7m), "plant inventory" does not include unsevered mineral deposits.

AB75, s. 1836 Section 1836. 77.51 (13g) (c) of the statutes is created to read:

AB75,1047,4 77.51 (13g) (c) Any person who has an affiliate in this state, if the person is related to the affiliate and if the affiliate uses facilities or employees in this state to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in this state or for providing services to the related person's purchasers in this state, including accepting returns of purchases or resolving customer complaints. For purposes of this paragraph, 2 persons are related if any of the following apply:

AB75,1047,9 1. One person, or each person, is a corporation and one person and any person related to that person in a manner that would require a stock attribution from the corporation to the person or from the person to the corporation under section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the corporation's outstanding stock value.

AB75,1047,13 2. One person, or each person, is a partnership, estate, or trust and any partner or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries; own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital, stock, or value of the other person or both persons.

AB75,1047,17 3. An individual stockholder and the members of the stockholder's family, as defined in section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of both persons' outstanding stock value.

AB75, s. 1837 Section 1837. 77.52 (2) (a) 2. a. of the statutes is amended to read:

AB75,1048,2 77.52 (2) (a) 2. a. Except as provided in subd. 2. b. and c., the sale of admissions to amusement, athletic, entertainment or recreational events or places except county fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo cards and the sale of bingo supplies to players and the furnishing, for dues, fees or other considerations, the privilege of access to clubs or the privilege of having access to or the use of amusement, entertainment, athletic or recreational devices or facilities, including the sale or furnishing of use of recreational facilities on a periodic basis or other recreational rights, including but not limited to membership rights, vacation services and club memberships.

AB75, s. 1838 Section 1838. 77.52 (2) (a) 2. c. of the statutes is created to read:

AB75,1048,6 77.52 (2) (a) 2. c. Taxable sales do not include the sale of admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger.

AB75, s. 1839 Section 1839. 77.52 (2) (a) 8m. of the statutes is created to read:

AB75,1048,12 77.52 (2) (a) 8m. The towing and hauling of motor vehicles by a tow truck, as defined in s. 340.01 (67n), unless at the time of towing or hauling a sale in this state of the motor vehicle to the purchaser would be exempt from the taxes imposed under this subchapter, not including the exempt sale of a motor vehicle to a nonresident under s. 77.54 (5) (a) and nontaxable sales described under s. 77.51 (14r).

AB75, s. 1840 Section 1840. 77.52 (2) (ag) 39. (intro.) of the statutes is amended to read:

AB75,1048,20 77.52 (2) (ag) 39. (intro.) Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i) prisons, mental health institutes, as defined in s. 51.01 (12), centers for the developmentally disabled, as defined in s. 51.01 (3), Type 1 juvenile correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, all of the following:

AB75, s. 1841 Section 1841. 77.53 (16m) of the statutes is created to read: