AB40,1494 14Section 1494. 77.54 (57) (b) 2. of the statutes is repealed.
AB40,1495 15Section 1495. 77.54 (57) (b) 4. of the statutes is amended to read:
AB40,735,2016 77.54 (57) (b) 4. The items listed in sub. (3m) (a) to (m), medicines drugs, semen
17for artificial insemination, fuel, and electricity that are used exclusively and directly
18in raising animals that are sold primarily to a biotechnology business, a public or
19private institution of higher education, or a governmental unit for exclusive and
20direct use by any such entity in qualified research or manufacturing.
AB40,1496 21Section 1496. 77.54 (57d) of the statutes is created to read:
AB40,735,2222 77.54 (57d) (a) In this subsection:
AB40,735,2323 1. "Building" has the meaning given in s. 70.111 (10) (a) 1.
AB40,735,2424 2. "Combined group" has the meaning given in s. 71.255 (1) (a).
AB40,735,2525 3. "Machinery" has the meaning given in s. 70.11 (27) (a) 2.
AB40,736,3
14. "Qualified research" means qualified research as defined under section 41
2(d) (1) of the Internal Revenue Code, except that it includes qualified research that
3is funded by a member of a combined group for another member of a combined group.
AB40,736,44 5. "Used exclusively" has the meaning given in sub. (3) (b) 3.
AB40,736,95 (b) The sales price from the sale of and the storage, use, or other consumption
6of machinery and equipment, including attachments, parts, and accessories, and
7other tangible personal property or items or property under s. 77.52 (1) (b) or (c) that
8are sold to any of the following and that are consumed or destroyed or lose their
9identities while being used exclusively and directly in qualified research:
AB40,736,1110 1. A person engaged in manufacturing in this state at a building assessed under
11s. 70.995.
AB40,736,1212 2. A person engaged primarily in biotechnology in this state.
AB40,736,1513 3. A combined group member who is conducting qualified research for another
14combined group member and that other combined group member is a person
15described under subd. 1. or 2.
AB40,1497 16Section 1497. 77.54 (60) of the statutes is created to read:
AB40,736,2517 77.54 (60) (a) In this subsection, "lump sum contract" means a contract to
18perform real property construction activities and to provide tangible personal
19property, items or property under s. 77.52 (1) (b) or (c), or taxable services and for
20which the contractor quotes the charge for labor, services of subcontractors, tangible
21personal property, items and property under s. 77.52 (1) (b) and (c), and taxable
22services as one price, including a contract for which the contractor itemizes the
23charges for labor, services of subcontractors, tangible personal property, items and
24property under s. 77.52 (1) (b) and (c), and taxable services as part of a schedule of
25values or similar document.
AB40,737,7
1(b) The sales price from the sale of and the storage, use, or other consumption
2of tangible personal property, items and property under s. 77.52 (1) (b) and (c), and
3taxable services that are sold by a contractor as part of a lump sum contract, if the
4total sales price of all such taxable products is less than 10 percent of the total
5amount of the lump sum contract. Except as provided in par. (c), the contractor is
6the consumer of such taxable products and shall pay the tax imposed under this
7subchapter on the taxable products.
AB40,737,148 (c) If the lump sum contract is entered into with an entity that is exempt from
9taxation under sub. (9a), the contractor is the consumer of all taxable products used
10by the contractor in real property construction activities, but the contractor may
11purchase without tax, for resale, tangible personal property, items and property
12under s. 77.52 (1) (b) and (c), and taxable services that are sold by the contractor as
13part of the lump sum contract with the entity and that are not consumed by the
14contractor in real property construction activities.
AB40,1498 15Section 1498. 77.58 (1) (a) of the statutes is amended to read:
AB40,737,1916 77.58 (1) (a) If the amount of tax for any calendar quarter exceeds $600 $1,200,
17the department may require by written notice to the taxpayer that the taxes imposed
18on and after the date specified in the notice are due and payable on the last day of
19the month next succeeding the calendar month for which imposed.
AB40,1499 20Section 1499. 77.585 (10) of the statutes is created to read:
AB40,737,2421 77.585 (10) A retailer who receives an exemption certificate after reporting a
22sale as taxable may either claim a deduction for the tax amount on a subsequent
23return or file an amended return for the period in which the transaction was
24originally reported.
AB40,1500 25Section 1500. 77.59 (4) (a) of the statutes is amended to read:
AB40,738,22
177.59 (4) (a) Except as provided in sub. (3m), at any time within 4 years after
2the due date, or in the case of buyers the unextended due date, of a person's
3corresponding Wisconsin income or franchise tax return or, if exempt, within 4 years
4of the 15th day of the 4th month of the year following the close of the calendar or fiscal
5year for which that person files a claim, that person may, unless a determination by
6the department by office or field audit of a seller has been made and unless a
7determination by office audit of a buyer other than an audit in which the tax that is
8the subject of the refund claim was not adjusted has been made and unless a
9determination by field audit of the buyer has been made, file with the department
10a claim for refund of taxes paid to the department by that person. If the amount of
11the claim is at least $50 or if either the seller has ceased doing business, the buyer
12is being field audited or the seller may no longer file a claim, the buyer may, within
13the time period under this subsection, file a claim with the department for a refund
14of the taxes paid to the seller. A claim is timely if it fulfills the requirements under
15s. 77.61 (14). A buyer may claim a refund under this paragraph only on a form
16prescribed by the department, only by signing that form and only if the seller signs
17the form unless the department waives that requirement. If both a buyer and a seller
18file a valid claim for the same refund, the department may pay either claim. The
19claim for refund shall be regarded as a request for determination. The determination
20thus requested shall be made by the department within one year after the claim for
21refund is received by it unless the taxpayer has consented in writing to an extension
22of the one-year time period prior to its expiration.
AB40,1501 23Section 1501. 77.62 (intro.) of the statutes is amended to read:
AB40,739,4 2477.62 Collection of delinquent sales and use taxes. (intro.) The
25department of revenue may exercise the powers vested in it by ss. 71.80 (12), 71.82

1(2), 71.91 (1) (a) and (c), (2) to (5m) and (7), 71.92 and 73.0301 in connection with
2collection of delinquent sales and use taxes including, without limitation because of
3enumeration, the power incorporated by reference in s. 71.91 (5) (j), and the power
4to:
AB40,1502 5Section 1502. 77.982 (2) of the statutes is amended to read:
AB40,739,116 77.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b),
777.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.54 (51) and (52), 77.58 (1) to (5), (6m),
8and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15),
9and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax
10under this subchapter. Section 77.73, as it applies to the taxes under subch. V,
11applies to the tax under this subchapter.
AB40,1503 12Section 1503. 77.991 (2) of the statutes is amended to read:
AB40,739,1913 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (5),
14(13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60,
1577.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they apply
16to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73,
17as it applies to the taxes under subch. V, applies to the tax under this subchapter.
18The renter shall collect the tax under this subchapter from the person to whom the
19passenger car is rented.
AB40,1504 20Section 1504. 77.9951 (2) of the statutes is amended to read:
AB40,740,221 77.9951 (2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b),
22(3), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59,
2377.60, 77.61 (2), (3m), (5), (6), (8), (9), and (12) to (15), and (19m), and 77.62, as they
24apply to the taxes under subch. III, apply to the fee under this subchapter. The renter

1shall collect the fee under this subchapter from the person to whom the vehicle is
2rented.
AB40,1505 3Section 1505. 77.996 (6) of the statutes is amended to read:
AB40,740,74 77.996 (6) "Gross receipts" means the sales price, as defined in s. 77.51 (15b),
5except as provided in s. 77.585 (7), of tangible personal property and taxable services
6sold by a dry cleaning facility. "Gross receipts" does not include the license fee
7imposed under s. 77.9961 (1m) that is passed on to customers.
AB40,1506 8Section 1506. 78.07 (1) of the statutes is amended to read:
AB40,740,189 78.07 (1) Motor Except as provided in subs. (1a) and (3), motor vehicle fuel that
10is produced, refined, blended or manufactured, or imported for manufacturing, by
11any person at a refinery, marine terminal, pipeline terminal, pipeline tank farm or
12place of manufacture is received by a supplier when the motor vehicle fuel is removed
13from a refinery, marine terminal, pipeline terminal, pipeline tank farm or place of
14manufacture and placed in tank cars, tank trucks, tank wagons or other types of
15transportation equipment, containers or facilities at such refinery, marine terminal,
16pipeline terminal, pipeline tank farm or place of manufacture or when the motor
17vehicle fuel is placed in any tank or other container from which sales or deliveries
18not involving transportation of the motor vehicle fuel are made directly.
AB40,1507 19Section 1507. 78.07 (1a) of the statutes is created to read:
AB40,740,2320 78.07 (1a) Motor vehicle fuel shipped by pipeline spur to an airport hydrant
21system is received when the motor vehicle fuel is received from the main pipeline into
22the initial or primary storage facility or holding terminal by the owner of the storage
23facility or holding terminal.
AB40,1508 24Section 1508. 78.07 (3) of the statutes is amended to read:
AB40,741,3
178.07 (3) Except as provided in sub. subs. (1) and (1a), motor vehicle fuel
2imported is received at the time and place of unloading by the person for whose
3account that shipment or delivery is made.
AB40,1509 4Section 1509. 78.68 (10) of the statutes is amended to read:
AB40,741,95 78.68 (10) Except as provided in ss. 78.19, 78.20 (2) and 78.75 (1m) (b), s. 71.75
6(2), and (4) to (7) and (10) as it applies to the taxes under ch. 71 applies to the taxes
7under this chapter. Section Sections 71.74 (13), 71.75 (9) and (10), 71.80 (3), 71.93,
871.935, and 73.03 (52), (52m), and (52n),
as it applies they apply to refunds of the
9taxes under ch. 71 applies apply to the refund of the taxes under this chapter.
AB40,1510 10Section 1510. 79.05 (6) (a) of the statutes is amended to read:
AB40,741,1811 79.05 (6) (a) If a municipality transfers to another governmental unit
12responsibility for providing any service that the municipality provided in the
13preceding year, its budget for the preceding year shall be decreased to reflect the cost
14that the municipality incurred to provide that service, as determined by the
15department of revenue, except that, if the municipality makes payments to the other
16governmental unit for providing the service, pursuant to a contract, the amount of
17the payments are included in its budget for the year the payments are made for the
18purpose of determining eligibility under sub. (2) (c)
.
AB40,1511 19Section 1511. 79.05 (6) (b) of the statutes is amended to read:
AB40,742,220 79.05 (6) (b) If a municipality increases the services that it provides by adding
21responsibility for providing a service transferred to it from another governmental
22unit in any year, its budget for the preceding year shall be increased to reflect the cost
23of that service, as determined by the department of revenue, except that, if the
24municipality receives payments from the other governmental unit for providing the
25service, pursuant to a contract, the amount of the payments are not included in its

1budget for the year in which the payments are received for the purpose of
2determining eligibility under sub. (2) (c)
.
AB40,1512 3Section 1512. 79.095 (2) (a) of the statutes is amended to read:
AB40,742,64 79.095 (2) (a) On or before May 1 the 2nd Monday in June, the value of the
5property that is exempt under s. 70.11 (39) and (39m) in each taxing jurisdiction for
6which the municipality assesses property.
AB40,1513 7Section 1513. 79.095 (4) of the statutes is amended to read:
AB40,742,188 79.095 (4) Payment. The department shall calculate the payments due each
9taxing jurisdiction under this section by multiplying the full value as of the January
101 of the preceding year of the property that is exempt under s. 70.11 (39) and (39m)
11and that is located in the jurisdiction by the full-value gross tax rate of the
12jurisdiction for the preceding year. The department shall certify the amount of the
13payment due each taxing jurisdiction to the department of administration, which
14shall make the payments on or before the first Monday in May except that, beginning
15in 2007, the department of administration shall make the payments on or before
the
164th Monday in July. For purposes of ch. 121, school districts shall treat the payments
17made in July under this subsection as if they had been received in the previous school
18year.
AB40,1514 19Section 1514. 79.10 (4) of the statutes is amended to read:
AB40,742,2320 79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amounts
21amount appropriated under s. 20.835 (3) (b) and (qb) shall be distributed to
22municipalities in proportion to their share of the sum of average school tax levies for
23all municipalities.
AB40,1515 24Section 1515. 83.015 (2) (b) of the statutes is amended to read:
AB40,743,12
183.015 (2) (b) In any county with a highway commissioner appointed under s.
283.01 (1) (b) or (c), the county highway committee shall be only a policy-making body
3determining the broad outlines and principles governing administration and the
4county highway commissioner shall have the administrative powers and duties
5prescribed for the county highway committee under par. (a), sub. (3) (a) and ss.
627.065 (4) (b) and (13), 32.05 (1) (a), 82.08, 83.01 (6), 83.013, 83.018, 83.025 (1) and
7(3), 83.026, 83.035, 83.04, 83.05 (1), 83.07 to 83.09, 83.12, 83.14 (6), 83.17, 83.18,
883.42 (3) and (4), 84.01 (5), 84.06 (3), 84.07 (1) and (2), 84.09 (1), (3) (a) to (c) and (4),
984.10 (1), 86.04 (1) and (2), 86.07 (2), 86.19 (3), 86.34 (1) (1m), 114.33 (5), 349.07 (2),
10349.11 (4) and (10) and 349.15 (2). No statutory power, duty or function specified
11elsewhere for the county highway commissioner may be deemed impliedly repealed
12for the sole reason that reference to it has been omitted in this paragraph.
AB40,1516 13Section 1516. 84.01 (30) (g) 3. of the statutes is amended to read:
AB40,743,1914 84.01 (30) (g) 3. Notwithstanding any other statute except ss. 13.48 (14) (am)
15and 16.848 (1)
, the department may sell, at the appraised value, the real estate upon
16which a park-and-ride facility is or may be located, if the department determines
17that the sale is in the best interests of the public and the department determines that
18the real estate will be used in a manner consistent with the state's transportation
19interests.
AB40,1517 20Section 1517. 84.01 (33) (intro.) of the statutes is amended to read:
AB40,744,221 84.01 (33) Highway project design inventory. (intro.) By July 1, 2014, and
22continuously thereafter, the department shall maintain an inventory of completed
23designs for highway projects such that the estimated costs of the inventory of projects
24for each program is not less than 65 20 percent of the annual amount of funding

1provided to each program. The department shall maintain an inventory for each of
2the following:
AB40,1518 3Section 1518. 84.01 (36) of the statutes is created to read:
AB40,744,44 84.01 (36) Sponsorship and partnership agreements. (a) In this subsection:
AB40,744,65 1. "Partner" means any person, whether public or private, that enters into an
6agreement with the department under par. (c).
AB40,744,87 2. "Sponsor" means any person, whether public or private, that enters into an
8agreement with the department under par. (b).
AB40,744,139 (b) Notwithstanding ss. 86.19 (1) and 86.191 (1), the department may enter into
10sponsorship agreements under which the department displays advertising,
11promotional, or sponsorship material, or other information, associated with the
12sponsor at locations owned or controlled by the department in exchange for the
13sponsor's payment of fees or provision of services to the department.
AB40,744,1714 (c) Notwithstanding s. 84.25 (11), the department may enter into partnership
15agreements under which the department authorizes a partner to engage in
16commercial activity at locations owned or controlled by the department in exchange
17for the partner's payment of fees or provision of services to the department.
AB40,744,1918 (d) All fees received under this subsection shall be deposited in the general fund
19and credited to the appropriation account under s. 20.395 (3) (eg).
AB40,745,520 (e) For each agreement under par. (b) or (c), the contract shall be awarded on
21the basis of competitive proposals in accordance with procedures established by the
22department. Requests for proposals shall be advertised in the manner determined
23by the department. Each contract shall be awarded to the person submitting the
24most advantageous competitive proposal as determined by the department. If the
25proposal of the person submitting the most advantageous competitive proposal is

1determined by the department to be less than the estimated reasonable value to the
2department or not in the public interest, the department may reject all proposals.
3The secretary shall enter into each contract on behalf of the state. Every such
4contract is exempted from ss. 16.70 to 16.75, 16.755 to 16.82, 16.87, and 16.89, but
5ss. 16.528, 16.752, 16.753, and 16.754 apply to the contract.
AB40,1519 6Section 1519. 84.013 (3) (ak) of the statutes is repealed.
AB40,1520 7Section 1520. 84.013 (3) (dm) of the statutes is repealed.
AB40,1521 8Section 1521. 84.013 (3) (kb) of the statutes is repealed.
AB40,1522 9Section 1522. 84.013 (3) (pe) of the statutes is repealed.
AB40,1523 10Section 1523. 84.013 (3) (rg) of the statutes is repealed.
AB40,1524 11Section 1524. 84.013 (3) (rp) of the statutes is repealed.
AB40,1525 12Section 1525. 84.013 (3) (te) of the statutes is repealed.
AB40,1526 13Section 1526. 84.013 (3) (tg) of the statutes is repealed.
AB40,1527 14Section 1527. 84.013 (3) (tm) of the statutes is repealed.
AB40,1528 15Section 1528. 84.013 (3) (tp) of the statutes is repealed.
AB40,1529 16Section 1529. 84.013 (3) (tv) of the statutes is repealed.
AB40,1530 17Section 1530. 84.013 (3) (tx) of the statutes is repealed.
AB40,1531 18Section 1531. 84.013 (3) (wg) of the statutes is repealed.
AB40,1532 19Section 1532. 84.013 (3) (yd) of the statutes is repealed.
AB40,1533 20Section 1533. 84.013 (3m) (a) of the statutes is repealed.
AB40,1534 21Section 1534. 84.013 (3m) (b) of the statutes is repealed.
AB40,1535 22Section 1535. 84.014 (5r) of the statutes is repealed.
AB40,1536 23Section 1536. 84.0145 (2) of the statutes is amended to read:
AB40,746,3
184.0145 (2) Subject to sub. (3) and s. 86.255, any southeast Wisconsin freeway
2megaproject may be funded only from the appropriations under ss. 20.395 (3) (aq),
3(av), (ax), and (ct) and 20.866 (2) (uup) and (uur).
AB40,1537 4Section 1537. 84.017 (2) of the statutes is amended to read:
AB40,746,75 84.017 (2) Subject to sub. (3) and s. 86.255, any high-cost state highway bridge
6project may be funded only from the appropriations under s. ss. 20.395 (3) (dr), (dw),
7and (dy) and 20.866 (2) (uup).
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