SB21: Bill Text

SB21,1021,17 76.636 (4) Credit precluded. (intro.) If the certification of a person for tax benefits under s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., or s. 238.398 (3), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., is revoked, or if the person becomes ineligible for tax benefits under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., that person may not do any of the following:

SB21,2506 Section 2506. 76.636 (5) of the statutes is amended to read:

SB21,1022,2 76.636 (5) Carry-over precluded. If a person who is entitled under s. 235.395 (3) or s. 238.395 (3), 2013 stats., or s. 560.795 (3), 2009 stats., to claim tax benefits or certified under s. 235.365 (3), 235.397 (4), or 235.398 (3) or s. 238.365 (3), 2013 stats., s. 238.397 (4), 2013 stats., or s. 238.398 (3), 2013 stats., or s. 560.765 (3), 2009 stats., s. 560.797 (4), 2009 stats., or s. 560.798 (3), 2009 stats., for tax benefits ceases business operations in the development zone during any of the taxable years that that zone exists, that person may not carry over to any taxable year following the year during which operations cease any unused credits from the taxable year during which operations cease or from previous taxable years.

SB21,2507 Section 2507. 76.636 (6) of the statutes is amended to read:

SB21,1022,8 76.636 (6) Administration. Any insurer who claims a credit under sub. (2) shall include with the insurer's annual return under s. 76.64 a copy of its certification for tax benefits and a copy of its verification of expenses from the department of commerce or the Wisconsin Economic Development Corporation or the Forward Wisconsin Development Authority.

SB21,2508 Section 2508. 76.637 (1) of the statutes is amended to read:

SB21,1022,13 76.637 (1) Definition. In this section, "claimant" means an insurer who files a claim under this section and is certified under s. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and authorized to claim tax benefits under s. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.

SB21,2509 Section 2509. 76.637 (2) of the statutes is amended to read:

SB21,1022,20 76.637 (2) Filing claims. Subject to the limitations under this section, ss. 235.301 to 235.306, ss. 238.301 to 238.306, 2013 stats., and ss. 560.701 to 560.706, 2009 stats., for taxable years beginning after December 31, 2008, and before January 1, 2016, 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. 235.303 or s. 238.303, 2013 stats., or s. 560.703, 2009 stats.

SB21,2510 Section 2510. 76.637 (3) of the statutes is amended to read:

SB21,1023,2 76.637 (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. 235.301 (2) or s. 238.301 (2), 2013 stats., or s. 560.701 (2), 2009 stats., and a copy of the claimant's notice of eligibility to receive tax benefits under s. 235.303 (3) or s. 238.303 (3), 2013 stats., or s. 560.703 (3), 2009 stats.

SB21,2511 Section 2511. 76.637 (4) of the statutes is amended to read:

SB21,1023,14 76.637 (4) Administration. If an insurer's certification is revoked under s. 235.305 or s. 238.305, 2013 stats., or s. 560.705, 2009 stats., or if an insurer becomes ineligible for tax benefits under s. 235.302 or s. 238.302, 2013 stats., or s. 560.702, 2009 stats., 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.

SB21,2512 Section 2512. 76.637 (5) of the statutes is created to read:

SB21,1023,19 76.637 (5) Sunset. No credit may be claimed under this section for taxable years beginning after December 31, 2015, except that credits certified by the Forward Wisconsin Development Authority before January 1, 2016, may be claimed for taxable years beginning after December 31, 2015.

SB21,2513 Section 2513. 76.638 (1) of the statutes is amended to read:

SB21,1023,23 76.638 (1) Definitions. In this section, "fund manager" means an investment fund manager certified under s. 235.15 (2) or s. 238.15 (2), 2013 stats., or s. 560.205 (2), 2009 stats.

SB21,2514 Section 2514. 76.638 (2) of the statutes is amended to read:

SB21,1024,6 76.638 (2) Filing claims. For taxable years beginning after December 31, 2008, subject to the limitations provided under this subsection and s. 235.15 or s. 238.15, 2013 stats., or s. 560.205, 2009 stats., 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. 235.15 or s. 238.15, 2013 stats., or s. 560.205 (1), 2009 stats.

SB21,2515 Section 2515. 76.80 (3) of the statutes is amended to read:

SB21,1024,12 76.80 (3) "Telecommunications services" means the transmission of voice, video, facsimile or data messages, including telegraph messages, except that "telecommunications services" does not include video service, as defined in s. 66.0420 (2) (y), radio, one-way radio paging or transmitting messages incidental to transient occupancy in hotels, as defined in s. 254.61 (3) 97.01 (7).

SB21,2516 Section 2516. 77.51 (13) (intro.) of the statutes is amended to read:

SB21,1024,15 77.51 (13) (intro.) "Retailer" Except as provided in sub. (13b), "retailer" includes:

SB21,2517 Section 2517. 77.51 (13b) of the statutes is created to read:

SB21,1024,17 77.51 (13b) (a) In this subsection:

SB21,1024,21 1. "Affiliate" means a person that directly or indirectly, through one or more intermediaries, controls or is controlled by, or is under common control with, another person. For purposes of this subdivision, a person controls another person if that person holds at least 50 percent ownership interest in the other person.

SB21,1024,24 2. "Distribution facility" means an establishment where tangible personal property is stored and processed for delivery to customers and where no retail sales of the property are made.

SB21,1025,4 3. "Third-party seller" means a person who owns tangible personal property or items under s. 77.52 (1) (b), who enters into a contract with a person described in par. (b) for the sale of the tangible personal property or items and who is not an affiliate of the person described in par. (b).

SB21,1025,7 (b) Except as provided in par. (c), "retailer" does not include a person, or the person's affiliates, making sales of tangible personal property or items under s. 77.52 (1) (b), if all of the following apply:

SB21,1025,8 1. The person or any of the person's affiliates operates a distribution facility.

SB21,1025,10 2. The person or any of the person's affiliates sells the tangible personal property or items under s. 77.52 (1) (b), on behalf of a 3rd-party seller.

SB21,1025,12 3. The 3rd-party seller owns the tangible personal property or items under s. 77.52 (1) (b), and is disclosed to the customer as the seller.

SB21,1025,15 4. Neither the person nor any affiliate of the person makes any sales for which the customer takes possession of the tangible personal property or items under s. 77.52 (1) (b), at a location operated by the person or any of the person's affiliates.

SB21,1025,20 (c) Paragraph (b) does not apply to sales at auction; sales of tangible personal property or items under s. 77.52 (1) (b), owned or previously owned by the person operating the distribution facility or by any of the person's affiliates; or the sales of any of the following that are registered or titled, or required to be registered or titled, under the laws of this state, or of the United States:

SB21,1025,21 1. Motor vehicles.

SB21,1025,22 2. Aircraft.

SB21,1025,23 3. Snowmobiles.

SB21,1025,24 4. Recreational vehicles, as defined in s. 340.01 (48r).

SB21,1025,25 5. Trailers.

SB21,1026,1 6. Semitrailers.

SB21,1026,2 7. All-terrain vehicles.

SB21,1026,3 8. Utility terrain vehicles.

SB21,1026,4 9. Boats.

SB21,2518 Section 2518. 77.51 (13g) (intro.) of the statutes is amended to read:

SB21,1026,8 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", for purposes of the use tax, means includes any of the following:

SB21,2519 Section 2519. 77.51 (13g) (a) of the statutes is amended to read:

SB21,1026,10 77.51 (13g) (a) Any retailer owning any real property in this state or.

SB21,1026,13 (ab) Any retailer leasing or renting out any tangible personal property, or items or property under s. 77.52 (1) (b) or (c), located in if the lease or rental is sourced to this state or under s. 77.522.

SB21,1026,17 (ac) Any retailer maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or an agent, by whatever name called or some other person, an office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business in this state.

SB21,2520 Section 2520. 77.51 (13g) (b) of the statutes is amended to read:

SB21,1026,24 77.51 (13g) (b) Any retailer having any representative, including a manufacturer's representative, agent, salesperson, canvasser, or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering, or the taking of orders for any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services or for the purpose of performing any of the other activities described in this subsection.

SB21,2521 Section 2521. 77.51 (13g) (e) of the statutes is created to read:

SB21,1027,3 77.51 (13g) (e) Any person servicing, repairing, or installing equipment or other tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in this state.

SB21,2522 Section 2522. 77.51 (13g) (f) of the statutes is created to read:

SB21,1027,7 77.51 (13g) (f) Any person delivering tangible personal property or items under s. 77.52 (1) (b) into this state in a vehicle operated by the person that sells the property or items that are delivered.

SB21,2523 Section 2523. 77.51 (13g) (g) of the statutes is created to read:

SB21,1027,9 77.51 (13g) (g) Any person performing construction activities in this state.

SB21,2524 Section 2524. 77.54 (9a) (a) of the statutes is amended to read:

SB21,1027,15 77.54 (9a) (a) This state or any agency thereof, the University of Wisconsin Hospitals and Clinics Authority, the University of Wisconsin System Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic Development Corporation Forward Wisconsin Development Authority, and the Fox River Navigational System Authority.

SB21,2525 Section 2525. 77.59 (5) of the statutes is amended to read:

SB21,1028,2 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person who is entitled to the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3), (6) and (7). No person has any right to, or interest in, any refund under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed.

SB21,2526 Section 2526. 77.665 of the statutes is created to read:

SB21,1028,6 77.665 Educational programs. (1) In fiscal year 2017-18, $753,533,000 of the taxes collected under this subchapter shall be used to pay the amounts under s. 20.285 (1) (a).

SB21,1028,12 (2) In fiscal year 2018-19, and in each fiscal year thereafter, the amount of the taxes collected under this subchapter that is used to pay the amounts under s. 20.285 (1) (a) is the amount used in the previous fiscal year, adjusted annually on July 1 to reflect any changes in the U.S. consumer price index for all urban consumers, U.S. city average, as determined by the U.S. department of labor, for the 12-month period ending on the preceding December 31.

SB21,2527 Section 2527. 77.86 (1) (b) of the statutes is renumbered 77.86 (1) (b) 1. and amended to read:

SB21,1028,19 77.86 (1) (b) 1. Except as provided under sub. (6), an owner who intends to cut merchantable timber on managed forest land shall, at least 30 days before the cutting is to take place, on a form provided by the department, file a notice of intent to cut and, except as provided under subd. 2., request approval of the proposed cutting from the department.

SB21,2528 Section 2528. 77.86 (1) (b) 2. of the statutes is created to read:

SB21,1029,2 77.86 (1) (b) 2. An owner who is required under the terms of an approved management plan to cut merchantable timber on managed forest land is not required to obtain approval of the cutting of that timber before the cutting takes place if a cooperating forester authorized under s. 28.05 to assist the state in the harvesting and sale of timber provided the required notice of intent to cut to the department under subd. 1.

SB21,2529 Section 2529. 77.86 (3) of the statutes is amended to read:

SB21,1029,8 77.86 (3) Time limit. All cutting specified in the notice under sub. (1) (b) shall be commenced within one year after the date the proposed cutting is approved or, if approval is not required under sub. (1) (b) 2., within one year after the date on which the notice under sub. (1) (b) 1. is filed. The owner shall report to the department the date on which the cutting is commenced.

SB21,2530 Section 2530. 77.86 (4) of the statutes is amended to read:

SB21,1029,15 77.86 (4) Reporting. Within 30 days after completion of any cutting approved under this section, the owner shall report to the department, on a form provided by the department, a description of the species of wood, kind of product and the quantity of each species cut as shown by the scale or measurement made on the ground as cut, skidded, loaded or delivered, or by tree scale certified by a forester acceptable to the department if the wood is sold by tree measurement.

SB21,2531 Section 2531. 77.895 (1) (d) of the statutes is amended to read:

SB21,1029,18 77.895 (1) (d) "Nonprofit conservation organization" has the meaning given in s. 23.0955 (1) 23.09 (20m) (a) 3.

SB21,2532 Section 2532. 79.04 (7) (a) of the statutes is amended to read:

SB21,1030,5 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as described in sub. (6) (a), other than a nuclear-powered production plant, is built on the site of, or on a site adjacent to, an existing or decommissioned production plant; or is built on a site purchased by a public utility before January 1, 1980, that was identified in an advance plan as a proposed site for a production plant; or is built on, or on a site adjacent to, brownfields, as defined in s. 238.13 235.13 (1) (a) or s. 560.13 (1) (a), 2009 stats., after December 31, 2003, and has a name-plate capacity of at least one megawatt, each municipality and county in which such a production plant is located shall receive annually from the public utility account a payment in an amount that is equal to the number of megawatts that represents the production plant's name-plate capacity, multiplied by $600.

SB21,2533 Section 2533. 79.10 (7m) (a) 1. of the statutes is renumbered 79.10 (7m) (a) 1. (intro.) and amended to read:

SB21,1030,10 79.10 (7m) (a) 1. (intro.) Except as provided in par. (cm), the amount determined under sub. (4) shall be distributed by the department of administration to the counties on the 4th Monday in July., except as follows:

SB21,2534 Section 2534. 79.10 (7m) (a) 1. a. of the statutes is created to read:

SB21,1030,15 79.10 (7m) (a) 1. a. In the 2016-17 fiscal year, the department of administration shall distribute $853,000,000 on the 4th Monday in July, 2016, related to the 2015 property tax levies, and $105,600,000 on the 4th Monday in June, 2017, related to the 2016 property tax levies.

SB21,2535 Section 2535. 79.10 (7m) (a) 1. b. of the statutes is created to read:

SB21,1030,21 79.10 (7m) (a) 1. b. In the 2017-18 fiscal year, and in each fiscal year thereafter, the department of administration shall distribute $747,400,000 on the 4th Monday in July, related to property taxes levied in the prior calendar year, and $105,600,000 on the following 4th Monday in June, related to property taxes levied in the most recent calendar year.

SB21,2536 Section 2536. 79.10 (7m) (a) 2. of the statutes is amended to read:

SB21,1031,2 79.10 (7m) (a) 2. Except as provided in par. (cm), the county treasurer shall settle for the amounts distributed under this paragraph on the 4th Monday in July with each municipality and taxing jurisdiction in the county not later than August 20. Failure to settle timely under this subdivision subjects the county treasurer to the penalties under s. 74.31.

SB21,2537 Section 2537. 79.10 (7m) (cm) 1. b. of the statutes is amended to read:

SB21,1031,10 79.10 (7m) (cm) 1. b. The treasurer of the municipality shall settle for the amounts distributed under pars. (a) 1. and (c) 1. on the 4th Monday in July with the appropriate county treasurer not later than August 15. Failure to settle timely under this subdivision subjects the treasurer of the municipality to the penalties under s. 74.31. On or before August 20, the county treasurer shall settle with each taxing jurisdiction, including towns, villages, and cities, except 1st class cities, in the county.

SB21,2538 Section 2538. 79.10 (7m) (cm) 2. b. of the statutes is amended to read: