AB64,567,4
171.75 (7m) The department shall not issue a refund to an employed individual
2before March 1 unless both the individual and the individual's employer have filed
3all required returns and forms with the department for the taxable year for which
4the individual claims a refund.
AB64,1140 5Section 1140. 71.77 (2n) of the statutes is created to read:
AB64,567,106 71.77 (2n) Notwithstanding sub. (2), the department may make an assessment
7to recover all or a part of any tax credit allocated by the Wisconsin Economic
8Development Corporation if the corporation has revoked the allocation and provided
9notice of the revocation to the department within one year of providing notice of the
10revocation to the taxpayer.
AB64,1141 11Section 1141. 71.775 (4) (a) (intro.) of the statutes is renumbered 71.775 (4)
12(a) and amended to read:
AB64,567,1813 71.775 (4) (a) Each pass-through entity that is subject to the withholding
14under sub. (2) shall file an annual return that indicates the withholding amount paid
15to the state during the pass-through entity's taxable year. The pass-through entity
16shall file the return with the department no later than: on or before the date on which
17the pass-through entity is required to file for federal income tax purposes, not
18including any extension, under the Internal Revenue Code.
AB64,1142 19Section 1142. 71.775 (4) (a) 1. of the statutes is repealed.
AB64,1143 20Section 1143. 71.775 (4) (a) 2. of the statutes is repealed.
AB64,1144 21Section 1144. 71.775 (4) (fm) 3. of the statutes is created to read:
AB64,567,2322 71.775 (4) (fm) 3. The secretary of revenue determines that because of casualty,
23disaster, or other unusual circumstances it is not equitable to impose interest.
AB64,1145 24Section 1145. 71.78 (2) of the statutes is amended to read:
AB64,568,24
171.78 (2) Disclosure of net tax. The department shall make available upon
2suitable forms prepared by the department information setting forth the net
3Wisconsin income tax or Wisconsin franchise tax reported as paid or payable in the
4returns filed by any individual or corporation, and any amount of delinquent taxes
5owed by any such individual or corporation, for any individual year upon request.
6When making available information setting forth the delinquent taxes owed by an
7individual or corporation, the information shall include interest, penalties, fees, and
8costs, which are unpaid for more than 90 days after all appeal rights have expired,
9except that such information may not be provided for any person who has reached
10an agreement or compromise with the department, or the department of justice,
11under s. 71.92 and is in compliance with that agreement, regarding the payment of
12delinquent taxes, or the name of any person who is protected by a stay that is in effect
13under the Federal Bankruptcy Code. Before the request is granted, the person
14desiring to obtain the information shall prove his or her identity and shall be
15required to sign a statement setting forth the person's address and reason for making
16the request and indicating that the person understands the provisions of this section
17with respect to the divulgement, publication, or dissemination of information
18obtained from returns as provided in sub. (1). The use of a fictitious name is a
19violation of this section. Within 24 hours after any information from any such tax
20return has been so obtained, the department shall mail send to the person from
21whose return the information has been obtained a notification which shall give the
22name and address of the person obtaining the information and the reason assigned
23for requesting the information. The department shall collect from the person
24requesting the information a fee of $4 for each return.
AB64,1146 25Section 1146. 71.80 (2) of the statutes is amended to read:
AB64,569,3
171.80 (2) Notice to taxpayer by department. The department shall notify each
2taxpayer by mail of the amount of income or franchise taxes assessed against the
3taxpayer and of the date when the taxes become delinquent.
AB64,1147 4Section 1147. 71.80 (12) (a) 2. of the statutes is amended to read:
AB64,569,85 71.80 (12) (a) 2. A signification of the nonresident's agreement that any notice,
6order, pleading, or process described in subd. 1. that is so served shall be of the same
7legal force and validity as if served on the nonresident personally, or on the
8nonresident's personal representative.
AB64,1148 9Section 1148 . 71.80 (12) (b) 2. of the statutes is amended to read:
AB64,569,1310 71.80 (12) (b) 2. A signification of that person's agreement that any notice,
11order, pleading, or process described in subd. 1. that is so served shall be of the same
12legal force and validity as if served on that person personally, or upon that person's
13personal representative.
AB64,1149 14Section 1149. 71.80 (12) (c) 2. a. of the statutes is amended to read:
AB64,569,1815 71.80 (12) (c) 2. a. Within 10 days of completion of service, notice of the service
16and a copy of the served notice, order, pleading, or process are sent by mail by the
17state department, officer, or agency making the service to the person, or that person's
18personal representative, at that person's last-known address.
AB64,1150 19Section 1150. 71.80 (16) (b) of the statutes is amended to read:
AB64,570,1320 71.80 (16) (b) A construction contractor required to file a surety bond under par.
21(a) may, in lieu of such requirement, but subject to approval by the department,
22deposit with the secretary of administration an amount of cash equal to the face of
23the bond that would otherwise be required. If an offer to deposit is made, the
24department shall issue a certificate to the secretary of administration authorizing
25said secretary to accept payment of such moneys and to give his or her receipt

1therefor. A copy of such certificate shall be mailed sent to the contractor who shall,
2within the time fixed by the department, pay such amount to the secretary of
3administration. A copy of the receipt of the secretary of administration shall be filed
4with the department. Upon final determination by the department of such
5contractor's liability for state income or franchise taxes, required unemployment
6insurance contributions, sales and use taxes, and income taxes withheld from wages
7of employees, interest and penalties, by reason of such contract or contracts, the
8department shall certify to the secretary of administration the amount of taxes,
9penalties, and interest as finally determined, shall instruct the secretary of
10administration as to the proper distribution of such amount, and shall state the
11amount, if any, to be refunded to such contractor. The secretary of administration
12shall make the payments directed by such certificate within 30 days after receipt
13thereof. Amounts refunded to the contractor shall be without interest.
AB64,1151 14Section 1151. 71.80 (20) of the statutes is amended to read:
AB64,570,1815 71.80 (20) Electronic filing. If a person is required to file 50 10 or more wage
16statements or 50 10 or more of any one type of information return with the
17department, the person shall file the statements or the returns electronically, by
18means prescribed by the department.
AB64,1152 19Section 1152 . 71.80 (25) of the statutes is created to read:
AB64,570,2420 71.80 (25) Net operating and business loss carry-forward and carry-back.
21(a) No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a),
22or 71.45 (4) (a) unless the incurred loss was computed on a return that was filed
23within 4 years of the unextended due date for filing the original return for the taxable
24year in which the loss was incurred.
AB64,571,3
1(b) No carry-back of a loss may be allowed under s. 71.05 (8) (b) 1. unless
2claimed within 4 years of the unextended due date for filing the original return for
3the taxable year to which the loss is carried back.
AB64,1153 4Section 1153. 71.83 (1) (cf) of the statutes is created to read:
AB64,571,135 71.83 (1) (cf) Inconsistent estate basis reporting. If any portion of an
6underpayment of tax required to be shown on a Wisconsin return is the result of an
7inconsistent estate basis reporting, there shall be added to the tax an amount equal
8to 20 percent of that portion of the underpayment. For purposes of this paragraph,
9an inconsistent estate basis reporting occurs if the property basis claimed on a
10Wisconsin return exceeds the property basis determined under section 1014 (f) of the
11Internal Revenue Code. The department shall assess, levy, and collect the penalty
12under this paragraph in the same manner as it assesses, levies, and collects taxes
13under this chapter.
AB64,1154 14Section 1154. 71.84 (2) (a) of the statutes is amended to read:
AB64,572,315 71.84 (2) (a) Except as provided in s. 71.29 (7), in the case of any underpayment
16of estimated tax by a corporation under s. 71.29 or 71.48, there shall be added to the
17aggregate tax for the taxable year interest at the rate of 12 percent per year on the
18amount of the underpayment for the period of the underpayment. For corporations,
19except as provided in par. (b)
In this paragraph, “ period of the underpayment" means
20the time period from the due date of the installment until either the 15th day of the
213rd month beginning after the end of the taxable year
date on which the corporation
22is required to file for federal income tax purposes, not including any extension, under
23the Internal Revenue Code
or the date of payment, whichever is earlier. If 90 percent
24of the tax shown on the return is not paid by the 15th day of the 3rd month following
25the close of the taxable year
date on which the corporation is required to file for

1federal income tax purposes, not including any extension, under the Internal
2Revenue Code
, the difference between that amount and the estimated taxes paid,
3along with any interest due, shall accrue delinquent interest under s. 71.91 (1) (a).
AB64,1155 4Section 1155. 71.84 (2) (c) of the statutes is amended to read:
AB64,572,135 71.84 (2) (c) If a refund under s. 71.29 (3m) results in an income or franchise
6tax liability that is greater than the amount of estimated taxes paid in when reduced
7by the amount of the refund, the taxpayer shall add to the aggregate tax for the
8taxable year interest at an annual rate of 12 percent on the amount of the unpaid tax
9liability for the period beginning on the date the refund is issued and ending on either
10the 15th day of the 3rd month beginning after the end of the taxable year, date on
11which the taxpayer is required to file for federal income tax purposes, not including
12any extension, under the Internal Revenue Code
or the date the tax liability is paid,
13whichever is earlier.
AB64,1156 14Section 1156. 71.91 (6) (f) 1. of the statutes is amended to read:
AB64,572,2515 71.91 (6) (f) 1. As soon as practicable after obtaining property, the department
16shall notify, in the manner prescribed by the department, the owner of any real or
17personal property, and, at the possessor's request, the possessor of any personal
18property, obtained by the department under this subsection. That notice may be left
19at the person's usual place of residence or business. If the owner cannot be located
20or has no dwelling or place of business in this state, or if the property is obtained as
21a result of a continuous levy on commissions, wages or salaries, the department may
22mail send a notice to the owner's last-known address. That notice shall specify the
23sum demanded and shall contain, in the case of personal property, an account of the
24property obtained and, in the case of real property, a description with reasonable
25certainty of the property seized.
AB64,1157
1Section 1157. 71.91 (7) (b) of the statutes is amended to read:
AB64,574,32 71.91 (7) (b) The department may give notice to any employer deriving income
3having a taxable situs in this state (regardless of whether any such income is exempt
4from taxation) to the effect that an employee of such employer is delinquent in a
5certain amount with respect to state taxes, including penalties, interest and costs.
6Such notice may be served by mail or by delivery by an employee of the department
7of revenue.
Upon receipt of such notice of delinquency, the employer shall withhold
8from compensation due, or to become due to the employee, the total amount shown
9by the notice. The department may direct the employer to withhold part of the
10amount due the employee each pay period, until the total amount as shown by the
11notice, plus interest, has been withheld. The employer may not withhold more than
1225 percent of the compensation due any employee for any one pay period, except that,
13if the employee leaves the employ of the employer or gives notice of his or her
14intention to do so, or is discharged for any reason, the employer shall withhold the
15entire amount otherwise payable to such employee, or so much thereof as may be
16necessary to equal the unwithheld balance of the amount shown in the notice of
17delinquency, plus delinquent interest. In crediting amounts withheld against
18delinquent taxes of an employee, the department shall apply amounts withheld in
19the following order: costs, penalties, delinquent interest, delinquent tax. The
20“compensation due" any employee for purposes of determining the 25 percent
21maximum withholding for any one pay period shall include all wages, salaries and
22fees constituting income, including wages, salaries, income advances or other
23consideration paid for future services, when paid to an employee, less amounts
24payable pursuant to a garnishment action with respect to which the employer was
25served prior to being served with the notice of delinquency and any amounts covered

1by any irrevocable and previously effective assignment of wages, of which amounts
2and the facts relating to such assignment the employer shall give notice to the
3department within 10 days after service of the notice of delinquency.
AB64,1158 4Section 1158. 71.91 (7) (h) of the statutes is amended to read:
AB64,574,115 71.91 (7) (h) The department may, by written notice served personally or by
6mail
, require any employer, as defined in s. 71.63 (3), to withhold from the
7compensation due or to become due to any entertainer or entertainment corporation
8the amount of any delinquent state taxes, including costs, penalties and interest,
9shown by the notice. The employer shall send the money withheld to the department
10on or before the last day of the month after the month during which an amount was
11withheld.
AB64,1159 12Section 1159. 71.93 (8) (b) 1. of the statutes is amended to read:
AB64,575,313 71.93 (8) (b) 1. Except as provided in subd. 2., a state agency and the
14department of revenue shall enter into a written agreement to have the department
15collect any amount owed to the state agency that is more than 90 days past due,
16unless negotiations between the agency and debtor are actively ongoing, the debt is
17the subject of legal action or administrative proceedings, or the agency determines
18that the debtor is adhering to an acceptable payment arrangement , or the agency
19receives written notice from the secretary of administration or the secretary of
20revenue identifying specific debts to be excluded from the agreement
. At least 30
21days before the department pursues the collection of any debt referred by a state
22agency, either the department or the agency shall provide the debtor with a written
23notice that the debt will be referred to the department for collection. The department
24may collect amounts owed, pursuant to the written agreement, from the debtor in
25addition to offsetting the amounts as provided under sub. (3). The department shall

1charge each debtor whose debt is subject to collection under this paragraph a
2collection fee and that amount shall be credited to the appropriation under s. 20.566
3(1) (h).
AB64,1160 4Section 1160. 71.93 (8) (b) 3. of the statutes is repealed.
AB64,1161 5Section 1161. 73.0300 of the statutes is created to read:
AB64,575,10 673.0300 Disregarded entities. With regard to a single-owner entity that is
7disregarded as a separate entity under section 7701 of the Internal Revenue Code,
8any notice that the department of revenue sends to the owner or to the entity is
9considered a notice sent to both and both are liable for any amounts due as specified
10in the notice. This section applies to all laws administered by the department.
AB64,1162 11Section 1162. 73.03 (69) (b) 1. of the statutes is amended to read:
AB64,575,1812 73.03 (69) (b) 1. The business has at least 2 full-time employees and the
13amount of payroll compensation paid by the business in this state is equal to at least
1450 percent of the amount of all payroll compensation paid by the business. An
15employee of a professional employer organization, as defined in s. 202.21 (5), or a
16professional employer group, as defined in s. 202.21 (4), who is performing services
17for a client is considered an employee solely of the client for purposes of this
18subdivision.
AB64,1163 19Section 1163. 73.03 (73) of the statutes is created to read:
AB64,575,2120 73.03 (73) (a) To serve notice in any of the following ways, unless otherwise
21provided by law:
AB64,575,2222 1. By serving notice as a circuit court summons is served.
AB64,575,2323 2. By certified or registered mail.
AB64,575,2524 3. By regular mail, if the intended recipient admits receipt or there is
25satisfactory evidence of receipt.
AB64,576,3
14. By electronic transmission if, before the person receives the electronic
2transmission, the intended recipient consents to receiving such notices
3electronically.
AB64,576,94 (b) Any notice transmitted by the department under par. (a) 4. is considered to
5be received by the intended recipient on the date that the department electronically
6transmits the information to the person or electronically notifies the person that the
7information is available to be accessed by the person. Department records of
8electronic transmission shall constitute appropriate and sufficient proof of delivery
9and be admissible in any action or proceeding.
AB64,576,1310 (c) For purposes of this subsection, if the intended recipient has appointed
11another person or entity to act on the intended recipient's behalf as its agent under
12a power of attorney, then service upon the agent constitutes service upon the
13intended recipient.
AB64,1164 14Section 1164. 73.0301 (2) (b) 1. b. of the statutes is amended to read:
AB64,577,915 73.0301 (2) (b) 1. b. Mail Send a notice of suspension, revocation or denial under
16subd. 1. a. to the license holder or applicant. The notice shall include a statement
17of the facts that warrant the suspension, revocation or denial and a statement that
18the license holder or applicant may, within 30 days after the date on which the notice
19of denial, suspension or revocation is mailed sent, file a written request with the
20department of revenue to have the certification of tax delinquency on which the
21suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).
22With respect to a license granted by a credentialing board, the department of safety
23and professional services shall mail send a notice under this subd. 1. b. With respect
24to a license to practice law, the department of revenue shall mail send a notice under
25this subd. 1. b. and the notice shall indicate that the license holder or applicant may

1request a hearing under sub. (5) (a) and (am) and that the department of revenue
2shall submit a certificate of delinquency to suspend, revoke, or deny a license to
3practice law to the supreme court after the license holder or applicant has exhausted
4his or her remedies under sub. (5) (a) and (am) or has failed to make use of such
5remedies. A notice sent to a person who holds a license to practice law or who is an
6applicant for a license to practice law shall also indicate that the department of
7revenue may not submit a certificate of delinquency to the supreme court if the
8license holder or applicant pays the delinquent tax in full or enters into an agreement
9with the department of revenue to satisfy the delinquency.
AB64,1165 10Section 1165. 73.0302 (2) of the statutes is amended to read:
AB64,577,1811 73.0302 (2) If the department of revenue denies an application or revokes a
12certificate under sub. (1), the department shall mail send a notice of denial or
13revocation to the applicant or certificate holder. The notice shall include a statement
14of the facts that warrant the denial or revocation and a statement that the applicant
15or certificate holder may, within 30 days after the date on which the notice of denial
16or revocation is mailed sent, file a written request with the department to have the
17determination that he or she is liable for delinquent taxes reviewed at a hearing
18under s. 73.0301 (5) (a).
AB64,1166 19Section 1166. 73.13 (2) (c) of the statutes is amended to read:
AB64,578,1420 73.13 (2) (c) If within 3 years from either the date of the order under par. (b)
21or the date of the final payment according to a payment schedule as determined
22under par. (b), whichever is later, the department ascertains that the taxpayer has
23an income or owns property sufficient to enable the taxpayer to pay the unpaid
24portion of the principal amount of the taxes due, including the costs, penalties, and
25interest recorded under par. (b), the department shall reopen the order under par.

1(b) and order the taxpayer to pay in full the unpaid portion of the principal amount
2of the taxes due, including the costs, penalties, and interest recorded under par. (b).
3Before the entry of the order for payment, the department shall send a written notice
4to the taxpayer, by certified mail, advising the taxpayer of the department's intention
5to reopen the order under par. (b) and fixing a time and place for the appearance of
6the taxpayer, if the taxpayer desires a hearing. If the department determines that
7the taxpayer is able to pay the unpaid portion of the principal amount of the taxes
8due, including the costs, penalties, and interest recorded under par. (b), the
9department shall enter the order for payment in full. The unpaid portion of the
10principal amount of the taxes due, including the costs, penalties, and interest
11recorded under par. (b), shall be due and payable immediately upon entry of the order
12for payment in full and shall thereafter be subject to the interest under s. 71.82 (2),
13as that subsection applies to delinquent income and franchise taxes under s. 71.82,
14and to the delinquent account fee under s. 73.03 (33m).
AB64,1167 15Section 1167. 73.142 of the statutes is created to read:
AB64,578,17 1673.142 Sunsets; credits, subtractions, and exemptions. (1) (a) In this
17subsection:
AB64,578,1818 1. “Credit” means any tax credit enacted under s. 71.07, 71.28, or 71.47.
AB64,578,2119 2. “Subtraction” means any subtract modification, deduction, or exemption
20enacted under s. 71.05 (1), (6) (b), (22), or (23), 71.26 (1), (1m), or (3), or 71.45 (1) or
21(1t).
AB64,578,2522 (b) With regard to any credit or subtraction that takes effect after December
2331, 2016, and first applies to a taxable year beginning after December 31, 2016, no
24new claim for that credit or subtraction may be filed more than 7 taxable years after
25its initial applicability.
AB64,579,5
1(c) In August of each year, the department of revenue shall submit to the
2speaker and minority leader of the assembly, the president and minority leader of the
3senate, and the chief clerk of each house of the legislature, for distribution to the
4appropriate standing committees under s. 13.172 (3), a report that details credits and
5subtractions for which no new claims may be filed after the next 2 calendar years.
AB64,579,76 (d) Any enactment to which par. (b) applies is not a bill that increases the rate
7of the income tax or franchise tax in a way that would be subject to s. 13.085 (1).
AB64,579,9 8(2) (a) In this subsection, “exemption” means any exemption or credit enacted
9under subch. III of ch. 77 or under ch. 78 or 139.
AB64,579,1310 (b) With regard to an exemption that takes effect after December 31, 2016, no
11person may claim the exemption after the date that is 7 years after its effective date,
12unless the department of revenue determines that the exemption is necessary to
13comply with the agreement, as defined in s. 77.65 (2) (a).
AB64,579,1814 (c) In August of each year, the department of revenue shall submit to the
15speaker and minority leader of the assembly, the president and minority leader of the
16senate, and the chief clerk of each house of the legislature, for distribution to the
17appropriate standing committees under s. 13.172 (3), a report that details the
18exemptions that expire in the next 2 calendar years.
AB64,579,2019 (d) Any enactment to which par. (b) applies is not a bill that increases any tax
20rate in a way that would be subject to s. 13.085 (1).
AB64,1168 21Section 1168 . 73.16 (2) (b) of the statutes is amended to read:
AB64,580,622 73.16 (2) (b) The department may retroactively apply any rule change that is
23related to implementing a legislative act or a final and conclusive decision of the tax
24appeals commission or the courts to take effect no earlier than the act's effective date
25or the date on which the decision became final and conclusive, unless otherwise

1prescribed by the legislature, tax appeals commission, or court, and only if the
2department submits the rule's scope statement to the governor for approval under
3s. 227.135 (2) no later than 18 months after the latter of the legislative act's
4publication date, effective date, or initial applicability date, or the date on which the
5decision becomes final and conclusive. A retroactive application of a rule change not
6described under this paragraph shall be subject to approval under s. 227.185 (1).
AB64,1169 7Section 1169. 77.14 of the statutes is amended to read:
AB64,580,15 877.14 Forest croplands information, protection, appropriation. The
9department of natural resources shall publish and distribute information regarding
10the method of taxation of forest croplands under this subchapter, and may employ
11a fire warden in charge of fire prevention in forest croplands. All actual and
12necessary expenses incurred by the department of natural resources or by the
13department of revenue in the performance of their duties under this subchapter shall
14be paid from the appropriation made in s. 20.370 (1) (2) (mv) upon certification by the
15department incurring such expenses.
AB64,1170 16Section 1170. 77.22 (2) (c) of the statutes is repealed.
AB64,1171 17Section 1171. 77.22 (2) (d) of the statutes is repealed.
AB64,1172 18Section 1172 . 77.51 (2) of the statutes is amended to read:
AB64,581,1119 77.51 (2) “Contractors" and “subcontractors" are the consumers of tangible
20personal property or items or goods under s. 77.52 (1) (b) or (d) used by them in real
21property construction activities, and the sales and use tax applies to the sale of
22tangible personal property or items or goods under s. 77.52 (1) (b) or (d) to them. A
23contractor engaged primarily in real property construction activities may use resale
24certificates only with respect to purchases of tangible personal property or items or
25goods under s. 77.52 (1) (b) or (d) which that the contractor has sound reason to

1believe the contractor will sell to customers for whom the contractor will not perform
2real property construction activities involving the use of such tangible personal
3property or items or goods under s. 77.52 (1) (b) or (d). In this subsection, “real
4property construction activities" means activities that occur at a site where tangible
5personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or
6adapted to the use or purpose to which real property is devoted are affixed to that real
7property, if the intent of the person who affixes that property is to make a permanent
8accession to the real property. In this subsection, “real property construction
9activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to
10real property or affixing to real property tangible personal property that remains
11tangible personal property after it is affixed.
AB64,1173 12Section 1173 . 77.51 (9) (a) of the statutes is renumbered 77.51 (9) (a) 1.
AB64,1174 13Section 1174 . 77.51 (9) (a) 2. of the statutes is created to read:
AB64,581,2014 77.51 (9) (a) 2. For purposes of subd. 1., it is presumed that a seller is not
15pursuing a vocation, occupation, or business or a partial vocation or occupation or
16part-time business as a vendor of tangible personal property, or items, property, or
17goods under s. 77.52 (1) (b), (c), or (d), or taxable services if the seller's total taxable
18sales price from sales of tangible personal property, items, property, and goods under
19s. 77.52 (1) (b), (c), and (d), and taxable services is less than $2,000 during a calendar
20year.
AB64,1175 21Section 1175 . 77.51 (11d) of the statutes is amended to read:
AB64,581,2522 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), and (9p) and ss. 77.52 (20)
23and (21), 77.522, and 77.54 (51), (52), and (60), and 77.59 (5r), “product" includes
24tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c),
25and (d), and services.
AB64,1176
1Section 1176. 77.51 (12t) of the statutes is created to read:
AB64,582,92 77.51 (12t) “Real property construction activities" means activities that occur
3at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or
4(d) that are applied or adapted to the use or purpose to which real property is devoted
5are affixed to that real property, if the intent of the person who affixes that property
6is to make a permanent accession to the real property. “Real property construction
7activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to
8real property or affixing to real property tangible personal property that remains
9tangible personal property after it is affixed.
AB64,1177 10Section 1177. 77.51 (13) (am) of the statutes is amended to read:
AB64,582,1511 77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft,
12snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer,
13all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s.
1423.335 (1) (q),
or boat registered or titled, or required to be registered or titled, under
15the laws of this state or of the United States.
AB64,1178 16Section 1178 . 77.52 (2) (a) 10. of the statutes is amended to read:
AB64,583,1517 77.52 (2) (a) 10. Except for the repair, service, alteration, fitting, cleaning,
18painting, coating, towing, inspection, and maintenance of any aircraft or aircraft
19parts; except for services provided by veterinarians; and except for installing or
20applying tangible personal property, or items or goods under sub. (1) (b) or (d), that,
21subject to par. (ag), when installed or applied, will constitute an addition or capital
22improvement of real property; the repair, service, alteration, fitting, cleaning,
23painting, coating, towing, inspection, and maintenance of all items of tangible
24personal property or items, property, or goods under sub. (1) (b), (c), or (d), unless, at
25the time of that repair, service, alteration, fitting, cleaning, painting, coating,

1towing, inspection, or maintenance, a sale in this state of the type of property, item,
2or good repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected,
3or maintained would have been exempt to the customer from sales taxation under
4this subchapter, other than the exempt sale of a motor vehicle or truck body to a
5nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.522
6or unless the repair, service, alteration, fitting, cleaning, painting, coating, towing,
7inspection, or maintenance is provided under a contract that is subject to tax under
8subd. 13m. The tax imposed under this subsection applies to the repair, service,
9alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of
10items listed in par. (ag), regardless of whether the installation or application of
11tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d)
12related to the items is an addition to or a capital improvement of real property, except
13that the tax imposed under this subsection does not apply to the original installation
14or the complete replacement of an item listed in par. (ag), if that installation or
15replacement is a real property construction activity under s. 77.51 (2).
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