SB440: Bill Text

SB440,61 Section 61. 77.65 (2) (g) of the statutes is amended to read:

SB440,24,13 77.65 (2) (g) "Use tax" means the tax imposed under ss. 77.53 and 77.71 (2), (3), and (4), and (5).

SB440,62 Section 62. 77.71 (2) of the statutes is amended to read:

SB440,25,3 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county or special district tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), or (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

SB440,63 Section 63. 77.71 (4) of the statutes is amended to read:

SB440,25,16 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if that property must be registered or titled with this state and if that property is to be customarily kept in a county that has in effect an ordinance under s. 77.70 or in a special district that has in effect a resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax in another state on a purchase of the same property, that tax shall be credited against the tax under this subsection. The lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this subsection if the lease or rental does not require recurring periodic payments.

SB440,64 Section 64. 77.71 (5) of the statutes is created to read:

SB440,26,4 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft at the rates under s. 77.70 in the case of a county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax upon every person storing, using, or otherwise consuming in the county or special district the motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be registered or titled with this state and if the lease or rental does not require recurring periodic payments, except that a receipt indicating that the tax under sub. (1) had been paid relieves the purchaser of liability for the tax under this subsection and except that if the purchaser has paid a similar local tax in another state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under this subsection.

SB440,65 Section 65. 77.73 (2m) of the statutes is created to read:

SB440,26,11 77.73 (2m) Counties and special districts do not have jurisdiction to impose the tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does not require recurring periodic payments and if the purchaser received the property in another county or special district in this state and then brings the property into a county or special district that imposes the tax under s. 77.71 (5).

SB440,66 Section 66. 78.005 (13d) of the statutes is created to read:

SB440,26,16 78.005 (13d) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,67 Section 67. 78.39 (5f) of the statutes is created to read:

SB440,26,21 78.39 (5f) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,68 Section 68. 78.55 (5p) of the statutes is created to read:

SB440,27,2 78.55 (5p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,69 Section 69. 78.64 (4) of the statutes is created to read:

SB440,27,7 78.64 (4) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,70 Section 70. 78.80 (3) of the statutes is amended to read:

SB440,27,13 78.80 (3) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a motor vehicle fuel, general aviation fuel or alternate fuels tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.

SB440,71 Section 71. 139.01 (5p) of the statutes is created to read:

SB440,27,18 139.01 (5p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,72 Section 72. 139.11 (4) (a) of the statutes is amended to read:

SB440,27,25 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a fermented malt beverage tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents, except that the department of revenue shall publish brewery production and sales statistics.

SB440,73 Section 73. 139.11 (4) (b) (intro.) of the statutes is amended to read:

SB440,28,7 139.11 (4) (b) (intro.) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to confidentiality of income, and franchise and gift tax returns, do not apply to any information obtained from any person on an intoxicating liquor tax return, report, schedule, exhibit, or other document or from an audit report relating to any of those documents. With the information provided to the department by any person, the department of revenue shall publish at least once each month:

SB440,74 Section 74. 139.30 (8p) of the statutes is created to read:

SB440,28,12 139.30 (8p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,75 Section 75. 139.38 (6) of the statutes is amended to read:

SB440,28,17 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a cigarette tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.

SB440,76 Section 76. 139.75 (5p) of the statutes is created to read:

SB440,28,22 139.75 (5p) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,77 Section 77. 139.82 (6) of the statutes is amended to read:

SB440,29,2 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m., relating to confidentiality of income, and franchise and gift tax returns, apply to any information obtained from any person on a tobacco product tax return, report, schedule, exhibit, or other document or from an audit report pertaining to the same.

SB440,78 Section 78. 168.01 (2s) of the statutes is created to read:

SB440,29,7 168.01 (2s) "Person" includes any individual, sole proprietorship, partnership, limited liability company, corporation, or association. A single-owner entity that is disregarded as a separate entity under ch. 71 is disregarded as a separate entity for purposes of this subchapter.

SB440,79 Section 79. 227.03 (1) of the statutes is amended to read:

SB440,29,10 227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and ss. 76.39, and 76.48 and 76.91.

SB440,80 Section 80. Effective dates. This act takes effect on the day after publication, except as follows:

SB440,29,14 (1) License fee returns. The treatment of section 76.30 (2) (j) of the statutes takes effect on the first day of the 3rd month beginning after publication.

SB440,29,15 (End)