SB440,55 21Section 55. 77.52 (7) of the statutes is amended to read:
SB440,21,1222 77.52 (7) Every person desiring to operate as a seller within this state who
23holds a valid certificate under s. 73.03 (50) shall file with the department an
24application for a permit for each place of operations. Every application for a permit
25shall be made upon a form prescribed by the department and shall set forth the name

1under which the applicant intends to operate, the location of the applicant's place of
2operations, and the other information that the department requires. If an owner
3elects under s. 77.58 (3) (a) to file a separate electronic return for each of the owner's
4disregarded entities, each disregarded entity is an applicant under this subsection.

5Except as provided in sub. (7b), the application shall be signed by the owner if a sole
6proprietor; in the case of sellers other than sole proprietors, the application shall be
7signed by the person authorized to act on behalf of such sellers. A nonprofit
8organization that has a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable sales prices received after
10it is required to obtain that permit. If that organization becomes eligible later for the
11exemption under s. 77.54 (7m) except for its possession of a seller's permit, it may
12surrender that permit.
SB440,56 13Section 56. 77.54 (61) (intro.) of the statutes is amended to read:
SB440,21,1814 77.54 (61) (intro.) The sales price from the sale of to, and the storage, use, or
15other consumption of the following by, a person primarily engaged, as determined by
16the department, in commercial printing, book printing, or support activities for
17printing described under 323111, 323117, and 323120 of the North American
18Industry Classification System, of any of the following:
SB440,57 19Section 57. 77.59 (3) of the statutes is amended to read:
SB440,22,720 77.59 (3) No determination of the tax liability of a person may be made unless
21written notice of the determination is given to the taxpayer person within 4 years
22after the due date of the taxpayer's person's Wisconsin income or franchise tax return
23that corresponds to the date the sale or purchase was completed or, if exempt, within
244 years of the 15th day of the 4th month of the year following the close of the calendar
25or fiscal year, that corresponds to the date the sale or purchase was completed; within

14 years of the dissolution of a corporation; or within 4 years of the date any sales and
2use tax return required to be filed for any period in that year was filed, whichever
3is later. The notice required under this paragraph shall specify whether the
4determination is an office audit determination or a field audit determination, and it
5shall be in writing. If the department is unable to obtain service by mail, publication
6of it as a class 3 notice, under ch. 985, shall be service of notice in any case where
7notice is required under this subchapter.
SB440,58 8Section 58. 77.59 (4) of the statutes is amended to read:
SB440,23,69 77.59 (4) (a) Except as provided in sub. (3m), at any time within 4 years after
10the due date of a person's corresponding Wisconsin income or franchise tax return
11that corresponds to the date the sale or purchase was completed or, if exempt, within
124 years of the 15th day of the 4th month of the year following the close of the calendar
13or fiscal year for which that person files a claim that corresponds to the date the sale
14or purchase was completed
, that person may, unless a determination by the
15department by office audit or field audit of a seller has been made, and unless a
16determination by office audit of a buyer other than an audit in which the tax that is
17the subject of the refund claim was not adjusted has been made, and unless a
18determination by field audit of the buyer has been made, file with the department
19a claim for refund of taxes paid to the department by that person. If the amount of
20the claim is at least $50 or if either the seller has ceased doing business, the buyer
21is being field audited, or the seller may no longer file a claim, the buyer may, within
22the time period under this subsection, file a claim with the department for a refund
23of the taxes paid to the seller. A claim is timely if it fulfills the requirements under
24s. 77.61 (14). A buyer may claim a refund under this paragraph only on a form
25prescribed by the department, only by signing that form, and only if the seller signs

1the form unless the department waives that requirement. If both a buyer and a seller
2file a valid claim for the same refund, the department may pay either claim. The
3claim for refund shall be regarded as a request for determination. The determination
4thus requested shall be made by the department within one year after the claim for
5refund is received by it unless the taxpayer person has consented in writing to an
6extension of the one-year time period prior to its expiration.
SB440,23,157 (b) A claim for refund that is not to be passed along to customers under sub.
8(8m) may be made within 2 years of the determination of a tax assessed by office audit
9or field audit and paid if the tax was not protested by the filing of a petition for
10redetermination. No claim for refund may be allowed with regard to items that were
11not adjusted in the office audit or field audit.
A claim is timely if it fulfills the
12requirements under s. 77.61 (14). No claim may be allowed under this paragraph for
13any tax self-assessed by the taxpayer.
If a claim is filed under this paragraph, the
14department may make an additional assessment in respect to any item that was a
15subject of the prior assessment.
SB440,59 16Section 59. 77.61 (5) (b) 13. of the statutes is created to read:
SB440,23,2117 77.61 (5) (b) 13. For purposes of obtaining the outstanding liability secured by
18a tax warrant, any person, or authorized agent of any person, who provides
19satisfactory evidence to the department, as determined by the department, that the
20person has a material interest, or intends to obtain a material interest, in a property
21that is subject to a tax warrant filed by the department under s. 77.62 (1).
SB440,60 22Section 60. 77.61 (11) of the statutes is amended to read:
SB440,24,1023 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
24licenses or permits to engage in a business involving the sale at retail of tangible
25personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) subject

1to tax under this subchapter, or the furnishing of services so subject to tax, shall,
2before issuing such license or permit, require proof that the person to whom such
3license or permit is to be issued is the holder of a seller's permit or use tax registration
4certificate, is registered to collect, report, and remit use tax under this subchapter,
5or has been informed by an employee of the department that the department will
6issue a seller's permit or use tax registration certificate to that person or register that
7person to collect, report, and remit use tax. In the case of a single-owner entity that
8is disregarded as a separate entity under ch. 71, the requirement to hold a seller's
9permit is satisfied if the seller's permit is in the name of either the disregarded entity
10or its owner.
SB440,61 11Section 61. 77.65 (2) (g) of the statutes is amended to read:
SB440,24,1312 77.65 (2) (g) "Use tax" means the tax imposed under ss. 77.53 and 77.71 (2), (3),
13and (4), and (5).
SB440,62 14Section 62. 77.71 (2) of the statutes is amended to read:
SB440,25,315 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
16county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
17of the purchase price upon every person storing, using, or otherwise consuming in
18the county 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), or (5) has been paid
22relieves the buyer of liability for the tax under this subsection and except that if the
23buyer has paid a similar local tax in another state on a purchase of the same tangible
24personal property, item, property, good, or service 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 purchase price but on the amount under s. 77.53 (1m).
SB440,63 4Section 63. 77.71 (4) of the statutes is amended to read:
SB440,25,165 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
6county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
7of the purchase price upon every person storing, using, or otherwise consuming a
8motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft, if
9that property must be registered or titled with this state and if that property is to be
10customarily kept in a county that has in effect an ordinance under s. 77.70 or in a
11special district that has in effect a resolution under s. 77.705 or 77.706, except that
12if the buyer has paid a similar local sales tax in another state on a purchase of the
13same property, that tax shall be credited against the tax under this subsection. The
14lease or rental of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01
15(48r), or aircraft is not taxed under this subsection if the lease or rental does not
16require recurring periodic payments.
SB440,64 17Section 64. 77.71 (5) of the statutes is created to read:
SB440,26,418 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental
19of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
20at the rates under s. 77.70 in the case of a county tax or at the rate under s. 77.705
21or 77.706 in the case of a special district tax upon every person storing, using, or
22otherwise consuming in the county or special district the motor vehicle, boat,
23recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that property must be
24registered or titled with this state and if the lease or rental does not require recurring
25periodic payments, except that a receipt indicating that the tax under sub. (1) had

1been paid relieves the purchaser of liability for the tax under this subsection and
2except that if the purchaser has paid a similar local tax in another state on the same
3lease or rental of such motor vehicle, boat, recreational vehicle, as defined in s. 340.01
4(48r), or aircraft, that tax shall be credited against the tax under this subsection.
SB440,65 5Section 65. 77.73 (2m) of the statutes is created to read:
SB440,26,116 77.73 (2m) Counties and special districts do not have jurisdiction to impose the
7tax under s. 77.71 (5) with regard to the lease or rental of a motor vehicle, boat,
8recreational vehicle, as defined in s. 340.01 (48r), or aircraft if the lease or rental does
9not require recurring periodic payments and if the purchaser received the property
10in another county or special district in this state and then brings the property into
11a county or special district that imposes the tax under s. 77.71 (5).
SB440,66 12Section 66. 78.005 (13d) of the statutes is created to read:
SB440,26,1613 78.005 (13d) "Person" includes any individual, sole proprietorship,
14partnership, limited liability company, corporation, or association. A single-owner
15entity that is disregarded as a separate entity under ch. 71 is disregarded as a
16separate entity for purposes of this subchapter.
SB440,67 17Section 67. 78.39 (5f) of the statutes is created to read:
SB440,26,2118 78.39 (5f) "Person" includes any individual, sole proprietorship, partnership,
19limited liability company, corporation, or association. A single-owner entity that is
20disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
21purposes of this subchapter.
SB440,68 22Section 68. 78.55 (5p) of the statutes is created to read:
SB440,27,223 78.55 (5p) "Person" includes any individual, sole proprietorship, partnership,
24limited liability company, corporation, or association. A single-owner entity that is

1disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
2purposes of this subchapter.
SB440,69 3Section 69. 78.64 (4) of the statutes is created to read:
SB440,27,74 78.64 (4) "Person" includes any individual, sole proprietorship, partnership,
5limited liability company, corporation, or association. A single-owner entity that is
6disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
7purposes of this subchapter.
SB440,70 8Section 70. 78.80 (3) of the statutes is amended to read:
SB440,27,139 78.80 (3) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating to
10confidentiality of income, and franchise and gift tax returns, apply to any
11information obtained from any person on a motor vehicle fuel, general aviation fuel
12or alternate fuels tax return, report, schedule, exhibit, or other document or from an
13audit report pertaining to the same.
SB440,71 14Section 71. 139.01 (5p) of the statutes is created to read:
SB440,27,1815 139.01 (5p) "Person" includes any individual, sole proprietorship, partnership,
16limited liability company, corporation, or association. A single-owner entity that is
17disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
18purposes of this subchapter.
SB440,72 19Section 72. 139.11 (4) (a) of the statutes is amended to read:
SB440,27,2520 139.11 (4) (a) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
21relating to confidentiality of income, and franchise and gift tax returns, apply to any
22information obtained from any person on a fermented malt beverage tax return,
23report, schedule, exhibit, or other document or from an audit report relating to any
24of those documents, except that the department of revenue shall publish brewery
25production and sales statistics.
SB440,73
1Section 73. 139.11 (4) (b) (intro.) of the statutes is amended to read:
SB440,28,72 139.11 (4) (b) (intro.) Sections 71.78 (1) and (4) to (9) and 71.83 (2) (a) 3., relating
3to confidentiality of income, and franchise and gift tax returns, do not apply to any
4information obtained from any person on an intoxicating liquor tax return, report,
5schedule, exhibit, or other document or from an audit report relating to any of those
6documents. With the information provided to the department by any person, the
7department of revenue shall publish at least once each month:
SB440,74 8Section 74. 139.30 (8p) of the statutes is created to read:
SB440,28,129 139.30 (8p) "Person" includes any individual, sole proprietorship, partnership,
10limited liability company, corporation, or association. A single-owner entity that is
11disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
12purposes of this subchapter.
SB440,75 13Section 75. 139.38 (6) of the statutes is amended to read:
SB440,28,1714 139.38 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
15relating to confidentiality of income, and franchise and gift tax returns, apply to any
16information obtained from any person on a cigarette tax return, report, schedule,
17exhibit, or other document or from an audit report pertaining to the same.
SB440,76 18Section 76. 139.75 (5p) of the statutes is created to read:
SB440,28,2219 139.75 (5p) "Person" includes any individual, sole proprietorship, partnership,
20limited liability company, corporation, or association. A single-owner entity that is
21disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
22purposes of this subchapter.
SB440,77 23Section 77. 139.82 (6) of the statutes is amended to read:
SB440,29,224 139.82 (6) Sections 71.78 (1), (1m), and (4) to (9) and 71.83 (2) (a) 3. and 3m.,
25relating to confidentiality of income, and franchise and gift tax returns, apply to any

1information obtained from any person on a tobacco product tax return, report,
2schedule, exhibit, or other document or from an audit report pertaining to the same.
SB440,78 3Section 78. 168.01 (2s) of the statutes is created to read:
SB440,29,74 168.01 (2s) "Person" includes any individual, sole proprietorship, partnership,
5limited liability company, corporation, or association. A single-owner entity that is
6disregarded as a separate entity under ch. 71 is disregarded as a separate entity for
7purposes of this subchapter.
SB440,79 8Section 79. 227.03 (1) of the statutes is amended to read:
SB440,29,109 227.03 (1) This chapter applies to cases arising under s. 76.38, 1993 stats., and
10ss. 76.39, and 76.48 and 76.91.
SB440,80 11Section 80. Effective dates. This act takes effect on the day after publication,
12except as follows:
SB440,29,1413 (1) License fee returns. The treatment of section 76.30 (2) (j) of the statutes
14takes effect on the first day of the 3rd month beginning after publication.
SB440,29,1515 (End)
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