SB62,229,724 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
25licenses or permits to engage in a business involving the sale at retail of tangible

1personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) subject
2to tax under this subchapter, or the furnishing of services so subject to tax, shall,
3before issuing such license or permit, require proof that the person to whom such
4license or permit is to be issued is the holder of a seller's permit as required by or is
5registered to collect, report, and remit use tax under
this subchapter or has been
6informed by an employee of the department that the department will issue a seller's
7permit to that person or register that person to collect, report, and remit use tax.
SB62, s. 510 8Section 510. 77.61 (16) of the statutes is created to read:
SB62,229,119 77.61 (16) Any person who remits taxes and files returns under this subchapter
10may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
11such returns with the department in a manner prescribed by the department.
SB62, s. 511 12Section 511. 77.61 (17) of the statutes is created to read:
SB62,229,1813 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
14lease, rental, or license of tangible personal property and property, items, and goods
15specified under s. 77.52 (1) (b), (c), and (d), an increase in the tax rate applies to the
16first billing period beginning on or after the rate increase's effective date and a
17decrease in the tax rate applies to bills that are rendered on or after the rate
18decrease's effective date.
SB62, s. 512 19Section 512. 77.61 (18) of the statutes is created to read:
SB62,229,2320 77.61 (18) The department shall notify sellers with respect to any change in
21the rate of the taxes imposed under this subchapter at least 30 days prior to the
22change's effective date and any such change shall take effect on January 1, April 1,
23July 1, or October 1.
SB62, s. 513 24Section 513. 77.63 of the statutes is repealed and recreated to read:
SB62,230,5
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):
SB62,230,6 6(1) A certified service provider.
SB62,230,8 7(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
8(am).
SB62,230,20 9(3) A seller that sells tangible personal property, or items, property, or goods
10under s. 77.52 (1) (b), (c), or (d), or taxable services in at least 5 states that are
11signatories to the agreement, as defined in s. 77.65 (2) (a); that has total annual sales
12revenue of at least $500,000,000; that has a proprietary system that calculates the
13amount of tax owed to each taxing jurisdiction in which the seller sells tangible
14personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
15taxable services; and that has entered into a performance agreement with the states
16that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of
17this subsection, "seller" includes an affiliated group of sellers using the same
18proprietary system to calculate the amount of tax owed in each taxing jurisdiction
19in which the sellers sell tangible personal property, or items, property, or goods under
20s. 77.52 (1) (b), (c), or (d), or taxable services.
SB62, s. 514 21Section 514. 77.65 (2) (a) of the statutes is amended to read:
SB62,230,2322 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
23including amendments to the agreement
.
SB62, s. 515 24Section 515. 77.65 (2) (c) of the statutes is repealed.
SB62, s. 516 25Section 516. 77.65 (2) (e) of the statutes is amended to read:
SB62,231,3
177.65 (2) (e) "Seller" means any person who sells, licenses, leases, or rents
2tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
3(d),
or services.
SB62, s. 517 4Section 517. 77.65 (2) (f) of the statutes is amended to read:
SB62,231,65 77.65 (2) (f) "State" means any state of the United States and, the District of
6Columbia, and the Commonwealth of Puerto Rico.
SB62, s. 518 7Section 518. 77.65 (4) (fm) of the statutes is created to read:
SB62,231,128 77.65 (4) (fm) Provide that a seller who registers with the central electronic
9registration system under par. (f) may cancel the registration at any time, as
10provided under uniform procedures adopted by the governing board of the states that
11are signatories to the agreement, but is required to remit any Wisconsin taxes
12collected pursuant to the agreement to the department.
SB62, s. 519 13Section 519. 77.66 of the statutes is amended to read:
SB62,231,20 1477.66 Certification for collection of sales and use tax. The secretary of
15revenue shall determine and periodically certify to the secretary of administration
16the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
17sales of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
18(c), or (d),
and taxable services that are subject to the taxes imposed under this
19subchapter but who are not registered to collect and remit such taxes to the
20department or, if registered, do not collect and remit such taxes.
SB62, s. 520 21Section 520. 77.67 of the statutes is created to read:
SB62,231,25 2277.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
23and unpaid taxes, including penalties and interest, imposed under this subchapter
24and subch. V on sales made to purchasers in this state before the seller registers
25under par. (a), if all of the following apply:
SB62,232,4
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).
SB62,232,75 (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.
SB62,232,118 (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.
SB62,232,1612 (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).
SB62,232,1817 (e) The seller has not committed or been involved in a fraud or an intentional
18misrepresentation of a material fact.
SB62,232,2119 (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.
SB62,232,23 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.
SB62, s. 521 24Section 521. 77.70 of the statutes is amended to read:
SB62,233,11
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.
SB62, s. 522 12Section 522. 77.705 of the statutes is amended to read:
SB62,233,21 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.
SB62, s. 523 22Section 523. 77.706 of the statutes is amended to read:
SB62,234,8 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.
SB62, s. 524 9Section 524. 77.707 (1) of the statutes is amended to read:
SB62,234,1710 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.
SB62, s. 525 18Section 525. 77.707 (2) of the statutes is amended to read:
SB62,235,219 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.
SB62, s. 526 3Section 526. 77.71 (1) of the statutes is amended to read:
SB62,235,134 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
5personal property and the items, property, and goods specified under s. 77.52 (1) (b),
6(c), and (d),
and for the privilege of selling, licensing, performing or furnishing
7services a sales tax is imposed upon retailers at the rate of 0.5% in the case of a county
8tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the
9gross receipts sales price from the sale, license, lease or rental of tangible personal
10property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
11(d)
, except property taxed under sub. (4), sold, licensed, leased or rented at retail in
12the county or special district or from selling, licensing, performing or furnishing
13services described under s. 77.52 (2) in the county or special district.
SB62, s. 527 14Section 527. 77.71 (2) of the statutes is amended to read:
SB62,236,315 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
16or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
17purchase price upon every person storing, using or otherwise consuming in the
18county or special district tangible personal property, or items, property, or goods
19specified under s. 77.52 (1) (b), (c), or (d),
or services if the tangible personal property,
20item, property, good,
or service is subject to the state use tax under s. 77.53, except
21that a receipt indicating that the tax under sub. (1), (3) or (4) has been paid relieves
22the buyer of liability for the tax under this subsection and except that if the buyer
23has paid a similar local tax in another state on a purchase of the same tangible
24personal
property, item, property, good, or services that tax shall be credited against
25the tax under this subsection and except that for motor vehicles that are used for a

1purpose in addition to retention, demonstration or display while held for sale in the
2regular course of business by a dealer the tax under this subsection is imposed not
3on the sales purchase price but on the amount under s. 77.53 (1m).
SB62, s. 528 4Section 528. 77.71 (3) of the statutes is amended to read:
SB62,236,165 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
6activities within the county or special district, at the rate of 0.5% in the case of a
7county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
8of the sales purchase price of tangible personal property or items, property, or goods
9under s. 77.52 (1) (b), (c), or (d)
that is are used in constructing, altering, repairing
10or improving real property and that becomes became a component part of real
11property in that county or special district, except that if the contractor has paid the
12sales tax of a county in the case of a county tax or of a special district in the case of
13a special district tax in this state on that tangible personal property, item, property,
14or good
, or has paid a similar local sales tax in another state on a purchase of the same
15tangible personal property, item, property, or good, that tax shall be credited against
16the tax under this subsection.
SB62, s. 529 17Section 529. 77.71 (4) of the statutes is amended to read:
SB62,237,218 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a
19county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
20of the sales purchase price upon every person storing, using or otherwise consuming
21a motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r),
22trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered
23or titled with this state and if that property is to be customarily kept in a county that
24has in effect an ordinance under s. 77.70 or in a special district that has in effect a
25resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local

1sales tax in another state on a purchase of the same property that tax shall be
2credited against the tax under this subsection.
SB62, s. 530 3Section 530. 77.72 (title) of the statutes is repealed.
SB62, s. 531 4Section 531. 77.72 (1) of the statutes is renumbered 77.72 and amended to
5read:
SB62,237,14 677.72 General rule for property . For the purposes of this subchapter, all
7retail sales of tangible personal property are completed at the time when, and the
8place where, the seller or the seller's agent transfers possession to the buyer or the
9buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
10agent of the seller, regardless of any f.o.b. point and regardless of the method by
11which freight or postage is paid. Rentals and leases of property, except property
12under sub. (2), have a situs at the location of that property
, and items, property, and
13goods specified under s. 77.52 (1) (b), (c), and (d), and taxable services are sourced as
14provided in s. 77.522
.
SB62, s. 532 15Section 532. 77.72 (2) and (3) of the statutes are repealed.
SB62, s. 533 16Section 533. 77.73 (2) of the statutes is amended to read:
SB62,237,2417 77.73 (2) Counties and special districts do not have jurisdiction to impose the
18tax under s. 77.71 (2) in regard to items, property, and goods under s. 77.52 (1) (b),
19(c), and (d), and
tangible personal property, except snowmobiles, trailers,
20semitrailers, and all-terrain vehicles,
purchased in a sale that is consummated in
21another county or special district in this state that does not have in effect an
22ordinance or resolution imposing the taxes under this subchapter and later brought
23by the buyer into the county or special district that has imposed a tax under s. 77.71
24(2).
SB62, s. 534 25Section 534. 77.73 (3) of the statutes is created to read:
SB62,238,8
177.73 (3) Counties and special districts have jurisdiction to impose the taxes
2under this subchapter on retailers who file an application under s. 77.52 (7) or who
3register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged
4in business in the county or special district, as provided in s. 77.51 (13g). A retailer
5who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
6shall collect, report, and remit to the department the taxes imposed under this
7subchapter for all counties and special districts that have an ordinance or resolution
8imposing the taxes under this subchapter.
SB62, s. 535 9Section 535. 77.75 of the statutes is amended to read:
SB62,238,15 1077.75 Reports. Every person subject to county or special district sales and use
11taxes shall, for each reporting period, record that person's sales made in the county
12or special district that has imposed those taxes separately from sales made
13elsewhere in this state and file a report of the measure of the county or special district
14sales and use taxes and the tax due thereon separately
as prescribed by the
15department of revenue
.
SB62, s. 536 16Section 536. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended
17to read:
SB62,239,218 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
19s. 77.52 (2) are not or the lease, rental, or license of tangible personal property and
20property, items, and goods specified under s. 77.52 (1) (b), (c), and (d), is
subject to
21the taxes under this subchapter, and the incremental amount of tax caused by a rate
22increase applicable to those services, leases, rentals, or licenses is not due, if those
23services are billed to the customer and paid for before
beginning with the first billing
24period starting on or after
the effective date of the county ordinance, special district
25resolution, or rate increase, regardless of whether the service is furnished or the

1property, item, or good is leased, rented, or licensed
to the customer before or after
2that date.
SB62, s. 537 3Section 537. 77.77 (1) (b) of the statutes is created to read:
SB62,239,124 77.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
5or the lease, rental, or license of tangible personal property and property, items, and
6goods specified under s. 77.52 (1) (b), (c), and (d), is not subject to the taxes under this
7subchapter, and a decrease in the tax rate imposed under this subchapter on those
8services first applies, beginning with bills rendered on or after the effective date of
9the repeal or sunset of a county ordinance or special district resolution imposing the
10tax or other rate decrease, regardless of whether the service is furnished or the
11property, item, or good is leased, rented, or licensed to the customer before or after
12that date.
SB62, s. 538 13Section 538. 77.77 (2) of the statutes is repealed.
SB62, s. 539 14Section 539. 77.785 (1) of the statutes is amended to read:
SB62,239,1715 77.785 (1) All retailers shall collect and report the taxes under this subchapter
16on the gross receipts sales price from leases and rentals of property or items,
17property, and goods under s. 77.52 (1) (b), (c), and (d)
under s. 77.71 (4).
SB62, s. 540 18Section 540. 77.785 (2) of the statutes is amended to read:
SB62,239,2419 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
20trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, manufactured
21home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r),
22and snowmobile dealers shall collect the taxes under this subchapter on sales of
23items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
24department of revenue along with payments of the taxes under subch. III.
SB62, s. 541 25Section 541. 77.92 (4) of the statutes is amended to read:
SB62,240,16
177.92 (4) "Net business income," with respect to a partnership, means taxable
2income as calculated under section 703 of the Internal Revenue Code; plus the items
3of income and gain under section 702 of the Internal Revenue Code, including taxable
4state and municipal bond interest and excluding nontaxable interest income or
5dividend income from federal government obligations; minus the items of loss and
6deduction under section 702 of the Internal Revenue Code, except items that are not
7deductible under s. 71.21; plus guaranteed payments to partners under section 707
8(c) of the Internal Revenue Code; plus the credits claimed under s. 71.07 (2dd), (2de),
9(2di), (2dj), (2dL), (2dm), (2dr), (2ds), (2dx), (2dy), (3g), (3h), (3s), (3n), (3p), (3r), (3s),
10(3t), (3w), (5e), (5f), (5g), (5h), (5i), (5j), and (5k); and plus or minus, as appropriate,
11transitional adjustments, depreciation differences, and basis differences under s.
1271.05 (13), (15), (16), (17), and (19); but excluding income, gain, loss, and deductions
13from farming. "Net business income," with respect to a natural person, estate, or
14trust, means profit from a trade or business for federal income tax purposes and
15includes net income derived as an employee as defined in section 3121 (d) (3) of the
16Internal Revenue Code.
SB62, s. 542 17Section 542. 77.98 of the statutes is amended to read:
SB62,240,24 1877.98 Imposition. A local exposition district under subch. II of ch. 229 may
19impose a tax on the retail sale, except sales for resale, within the district's
20jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
21(c) 1. to 3. and not
candy, as defined in s. 77.51 (1fm), prepared food, as defined in s.
2277.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless
exempt from the
23sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
24and (20r).
SB62, s. 543 25Section 543. 77.981 of the statutes is amended to read:
SB62,241,9
177.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
2at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote
3of a majority of the authorized members of its board of directors, may impose the tax
4at the rate of 0.5% of the gross receipts sales price. A majority of the authorized
5members of the district's board may vote that, if the balance in a special debt service
6reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
7rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
8January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
9by the district and secured by the special debt service reserve fund are outstanding.
SB62, s. 544 10Section 544. 77.982 (2) of the statutes is repealed and recreated to read:
SB62,241,1511 77.982 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
12(13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2),
13(3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch.
14III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes
15under subch. V, applies to the tax under this subchapter.
SB62, s. 545 16Section 545. 77.99 of the statutes is amended to read:
SB62,242,3 1777.99 Imposition. A local exposition district under subch. II of ch. 229 may
18impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not
19for rerental and not for rental as a service or repair replacement vehicle, within the
20district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
21(4) (a), by establishments primarily engaged in short-term rental of passenger cars
22without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
23tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under
24s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
25authorized board of directors may vote to increase the tax rate under this subchapter

1to 4%. A resolution to adopt the taxes imposed under this section, or an increase in
2the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1
3following the adoption of the resolution or tax increase.
SB62, s. 546 4Section 546. 77.991 (2) of the statutes is repealed and recreated to read:
SB62,242,105 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
6(13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2),
7(3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under subch.
8III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes
9under subch. V, applies to the tax under this subchapter. The renter shall collect the
10tax under this subchapter from the person to whom the passenger car is rented.
SB62, s. 547 11Section 547. 77.994 (1) (intro.) of the statutes is amended to read:
SB62,242,1812 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all
13of which is included in a premier resort area under s. 66.1113 may, by ordinance,
14impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license,
15lease, or rental in the municipality or county of goods or services that are taxable
16under subch. III made by businesses that are classified in the standard industrial
17classification manual, 1987 edition, published by the U.S. office of management and
18budget, under the following industry numbers:
SB62, s. 548 19Section 548. 77.9941 (4) of the statutes is amended to read:
SB62,242,2220 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
21(2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under
22subch. V, apply to the tax under this subchapter.
SB62, s. 549 23Section 549. 77.995 (2) of the statutes is amended to read:
SB62,243,724 77.995 (2) There is imposed a fee at the rate of 5 percent of the gross receipts
25sales price on the rental, but not for rerental and not for rental as a service or repair

1replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of
2recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s.
3340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments
4primarily engaged in short-term rental of vehicles without drivers, for a period of 30
5days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7)
6(a), (7m) or (9a). There is also imposed a fee at the rate of 5 percent of the gross
7receipts
sales price on the rental of limousines.
SB62, s. 550 8Section 550. 77.9951 (2) of the statutes is repealed and recreated to read:
SB62,243,139 77.9951 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
10(4), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61
11(2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
12subch. III, apply to the fee under this subchapter. The renter shall collect the fee
13under this subchapter from the person to whom the vehicle is rented.
Loading...
Loading...