AB1003,4,1414 20m. 611699 — All other miscellaneous schools and instruction.
AB1003,4,1515 21m. 711110 — Theater companies and dinner theaters.
AB1003,4,1616 22m. 711190 — Other performing arts companies.
AB1003,4,1717 23m. 711212 — Racetracks.
AB1003,4,1818 24m. 711219 — Other spectator sports.
AB1003,4,2019 25m. 711310 — Promoters of performing arts, sports, and similar events with
20facilities.
AB1003,4,2221 26m. 711320 — Promoters of performing arts, sports, and similar events
22without facilities.
AB1003,4,2323 27m. 712190 — Nature parks and other similar institutions.
AB1003,4,2424 28m. 713110 — Amusement and theme parks.
AB1003,4,2525 29m. 713120 — Amusement arcades.
AB1003,5,1
130m. 713210 — Casinos (except casino hotels).
AB1003,5,22 31m. 713290 — Other gambling industries.
AB1003,5,33 32m. 713910 — Golf courses and country clubs.
AB1003,5,44 33m. 713920 — Skiing facilities.
AB1003,5,55 34m. 713940 — Fitness and recreational sports centers.
AB1003,5,66 35m. 713990 — All other amusement and recreation industries.
AB1003,5,77 36m. 721110 — Hotels (except casino hotels) and motels.
AB1003,5,88 37m. 721120 — Casino hotels.
AB1003,5,99 38m. 721191 — Bed-and-breakfast inns.
AB1003,5,1010 39m. 721199 — All other traveler accommodation.
AB1003,5,1111 40m. 721211 — RV (recreational vehicle) parks and campgrounds.
AB1003,5,1212 41m. 721214 — Recreational and vacation camps (except campgrounds).
AB1003,5,1313 42m. 722410 — Drinking places (alcoholic beverages).
AB1003,5,1414 43m. 722511 — Full-service restaurants.
AB1003,5,1515 44m. 722513 — Limited-service restaurants.
AB1003,5,1616 45m. 722514 — Cafeterias, grill buffets, and buffets.
AB1003,5,1717 46m. 722515 — Snack and nonalcoholic beverage bars.
AB1003,5 18Section 5. 70.111 (22) (a) of the statutes is amended to read:
AB1003,6,719 70.111 (22) (a) Except as provided in par. (b), personal property held for rental
20for periods of one month or less to multiple users for their temporary use, if the
21property is not rented with an operator, if the owner is not a subsidiary or affiliate
22of any other enterprise and the owner is engaged in the rental of the property subject
23to the exemption to the other enterprise, if the owner is classified in group number
24735, industry number 7359 of the 1987 standard industrial classification manual

25under 532310, 532411, 532412, 532420, and 532490 of the North American Industry

1Classification System, 2012 edition, and any subsequent edition,
published by the
2U.S. office of management and budget and if the property is equipment, including
3construction equipment but not including automotive and computer-related
4equipment, television sets, video recorders and players, cameras, photographic
5equipment, audiovisual equipment, photocopying equipment, sound equipment,
6public address systems and video tapes; party supplies; appliances; tools; dishes;
7silverware; tables; or banquet accessories.
AB1003,6 8Section 6. 70.111 (22) (b) of the statutes is amended to read:
AB1003,6,179 70.111 (22) (b) Personal property held primarily for rental for periods of 364
10days or less to multiple users for their temporary use, if the property is not rented
11with an operator, if the owner is not a subsidiary or affiliate of any other enterprise
12and the owner is engaged in the rental of the property subject to the exemption to the
13other enterprise, if the owner is classified under 532412 of the North American
14Industry Classification System, 2012 edition, and any subsequent edition, published
15by the U.S. bureau of the census office of management and budget, and if the property
16is heavy equipment used for construction, mining, or forestry, including bulldozers,
17earthmoving equipment, well-drilling machinery and equipment, or cranes.
AB1003,7 18Section 7. 70.995 (1) (d) of the statutes is amended to read:
AB1003,6,2319 70.995 (1) (d) Except for the activities under sub. (2), activities not classified
20as manufacturing in the standard industrial classification manual, North American
21Industry Classification System,
1987 2012 edition, and any subsequent edition,
22published by the U.S. office of management and budget are not manufacturing for
23this section.
AB1003,8 24Section 8. 70.995 (2) (intro.) of the statutes is amended to read:
AB1003,7,8
170.995 (2) Further classification. (intro.) In addition to the criteria set forth
2in sub. (1), property shall be deemed prima facie manufacturing property and eligible
3for assessment under this section if it is included in one of the following major group
4sector classifications set forth in the standard industrial classification manual, 1987
5North American Industry Classification System, 2012 edition, and any subsequent
6edition,
published by the U.S. office of management and budget. For the purposes
7of this section, any other property described in this subsection shall also be deemed
8manufacturing property and eligible for assessment under this section:
AB1003,9 9Section 9 . 70.995 (2) (a) to (w) of the statutes are repealed.
AB1003,10 10Section 10 . 70.995 (2) (am), (bm), (cm), (dm), (em), (fm), (gm), (hm), (im), (jm),
11(km), (Lm), (mm), (nm), (om), (pm), (qm), (rm), (sm), (tm), (um), (vm) and (wm) of the
12statutes are created to read:
AB1003,7,1313 70.995 (2) (am) 21 — Mining.
AB1003,7,1414 (bm) 31 to 33 — Manufacturing.
AB1003,7,1515 (cm) 111998 — All other miscellaneous crop farming.
AB1003,7,1616 (dm) 112519 — Other aquaculture.
AB1003,7,1717 (em) 113310 — Logging.
AB1003,7,1818 (fm) 238910 — Site preparation contractors.
AB1003,7,1919 (gm) 488390 — Other support activities for water transportation.
AB1003,7,2020 (hm) 511110 — Newspaper publishers.
AB1003,7,2121 (im) 511120 — Periodical publishers.
AB1003,7,2222 (jm) 511130 — Book publishers.
AB1003,7,2323 (km) 511140 — Directory and mailing list publishers.
AB1003,7,2424 (Lm) 511191 — Greeting card publishers.
AB1003,7,2525 (mm) 511199 — All other publishers.
AB1003,8,1
1(nm) 512220 — Integrated record production/distribution.
AB1003,8,22 (om) 512230 — Music publishers.
AB1003,8,33 (pm) 519130 — Internet publishing and broadcasting and web search portals.
AB1003,8,44 (qm) 541360 — Geophysical surveying and mapping services.
AB1003,8,55 (rm) 541711 — Research and development in biotechnology.
AB1003,8,66 (sm) 811490 — Other personal and household goods repair and maintenance.
AB1003,8,77 (tm) 812331 — Linen supply.
AB1003,8,88 (um) 812332 — Industrial launderers.
AB1003,8,99 (vm) 812921 — Photofinishing laboratories (except one-hour).
AB1003,8,1010 (wm) 812922 — One-hour photofinishing.
AB1003,11 11Section 11 . 70.995 (7) (b) of the statutes is amended to read:
AB1003,8,1512 70.995 (7) (b) Each 5 8 years, or more frequently if the department of revenue's
13workload permits and if in the department's judgment it is desirable, the department
14of revenue shall complete a field investigation or on-site appraisal at full value under
15ss. 70.32 (1) and 70.34 of all manufacturing property in this state.
AB1003,12 16Section 12. 77.53 (9) (a) of the statutes is amended to read:
AB1003,9,317 77.53 (9) (a) Except as provided in par. (b), every retailer selling tangible
18personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
19taxable services for storage, use or other consumption in this state shall register with
20the department and obtain a certificate under s. 73.03 (50) and give the name and
21address of all agents operating in this state, the location of all distribution or sales
22houses or offices or other places of business in this state, the standard industrial code
23classification of each place of business in this state, as specified in the North
24American Industry Classification System, 2012 edition, and any subsequent edition,
25published by the U.S. office of management and budget,
and the other information

1that the department requires. Any person who may register under this subsection
2may designate an agent, as defined in s. 77.524 (1) (ag), to register with the
3department under this subsection, in the manner prescribed by the department.
AB1003,13 4Section 13. 77.994 (1) of the statutes is repealed and recreated to read:
AB1003,9,12 577.994 Premier resort area tax. (1) (a) Except as provided in par. (b) and
6sub. (3), a municipality or a county all of which is included in a premier resort area
7under s. 66.1113 may, by ordinance, impose a tax at a rate of 0.5 percent of the sales
8price from the sale, license, lease, or rental in the municipality or county of property,
9items, goods, or services that are taxable under subch. III made by businesses that
10are classified in the North American Industry Classification System, 2012 edition,
11and any subsequent edition, published by the U.S. office of management and budget,
12under the following industry numbers:
AB1003,9,1313 1. 311811 — Retail bakeries.
AB1003,9,1414 3. 445210 — Meat markets.
AB1003,9,1515 4. 445291 — Baked goods stores.
AB1003,9,1616 5. 445292 — Confectionery and nut stores.
AB1003,9,1717 6. 445299 — All other specialty food stores.
AB1003,9,1818 7. 445310 — Beer, wine, and liquor stores.
AB1003,9,1919 8. 446110 — Pharmacies and drug stores.
AB1003,9,2020 9. 446120 — Cosmetics, beauty supplies, and perfume stores.
AB1003,9,2121 10. 446191 — Food (health) supplement stores.
AB1003,9,2222 11. 446199 — All other health and personal care stores.
AB1003,9,2323 12. 447110 — Gasoline stations with convenience stores.
AB1003,9,2424 13. 447190 — Other gasoline stations.
AB1003,9,2525 14. 448110 — Men's clothing stores.
AB1003,10,1
115. 448120 — Women's clothing stores.
AB1003,10,22 16. 448130 — Children's and infants' clothing stores.
AB1003,10,33 17. 448140 — Family clothing stores.
AB1003,10,44 18. 448150 — Clothing accessories stores.
AB1003,10,55 19. 448190 — Other clothing stores.
AB1003,10,66 20. 448210 — Shoe stores.
AB1003,10,77 21. 448310 — Jewelry stores.
AB1003,10,88 22. 448320 — Luggage and leather goods stores.
AB1003,10,99 23. 451110 — Sporting goods stores.
AB1003,10,1010 24. 451120 — Hobby, toy, and game stores.
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