SB799,4,423 (b) For the 2-day period beginning on the first Saturday in August 2018 and
24ending on the following Sunday, the sales price from the sale of and the storage, use,
25or other consumption of any item of tangible personal property or an item described

1under s. 77.52 (1) (b) or (d), but not lease, licenses, or rentals of tangible personal
2property, sold at retail to a consumer for the consumer's personal use for which the
3sales price is no more than $100. This paragraph does not apply to the sale, storage,
4use, or other consumption of the following:
SB799,4,55 1. Services described under s. 77.52 (2).
SB799,4,66 2. Prepared food, candy, soft drinks, and dietary supplements.
SB799,4,77 3. Alcoholic beverages, cigarettes, and tobacco products.
SB799,4,88 4. Motor vehicles, motor vehicle parts, attachments, accessories, and supplies.
SB799,4,109 5. Tangible or intangible property used to access telecommunications services
10described under s. 77.52 (2) (a) 5. or 5m.
SB799,4,1111 6. Tangible or intangible property provided by a utility.
SB799,4,1312 7. Tangible personal property transferred with a service described under s.
1377.52 (2) (a) 7., 10., 11., or 20.
SB799,4,1414 8. Pornographic material.
SB799,4,1515 (c) The exemption under this subsection shall be administered as follows:
SB799,4,1716 1. A sale of eligible property under a layaway sale qualifies for exemption if
17either of the following applies:
SB799,4,1918 a. Final payment on a layaway order is made by, and the property is given to,
19the purchaser during the exemption period.
SB799,4,2220 b. The purchaser selects the property and the retailer accepts the order for the
21item during the exemption period, for immediate delivery upon full payment, even
22if delivery is made after the exemption period.
SB799,4,2523 2. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51
24(1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the
25exemption period under this subsection as they apply in other periods.
SB799,5,9
13. A discount by the seller reduces the sales price of the property, and the
2discounted sales price determines whether the sales price is within the price
3threshold under par. (b). A coupon that reduces the sales price is treated as a
4discount if the seller is not reimbursed for the coupon amount by a 3rd party. If a
5discount applies to the total amount paid by a purchaser rather than to the sales
6price of a particular item and the purchaser has purchased both eligible property and
7taxable property, the seller shall allocate the discount based on the total sales prices
8of the taxable property compared to the total sales prices of all property sold in that
9same transaction.
SB799,5,1210 4. Products that are normally sold as a single unit shall be sold in that manner
11and may not be divided into multiple units and sold as individual items in order to
12obtain the exemption under this subsection.
SB799,5,1713 5. Eligible property that is purchased during the exemption period with the use
14of a rain check qualifies for the exemption regardless of when the rain check was
15issued. Items purchased after the exemption period with the use of a rain check are
16not eligible property under this subsection even if the rain check was issued during
17the exemption period.
SB799,5,1918 6. The procedure for an exchange with regard to the exemption under this
19subsection is as follows:
SB799,5,2320 a. If a purchaser purchases an item of eligible property during the exemption
21period, but later exchanges the item for a similar item of eligible property, even if
22different in size, color, or another feature, no additional tax is due even if the
23exchange is made after the exemption period.
SB799,6,224 b. If a purchaser purchases an item of eligible property during the exemption
25period, but after the exemption period has ended, the purchaser returns the item and

1receives credit on the purchase of a different item, the appropriate sales tax is due
2on the sale of the different item.
SB799,6,63 c. If a purchaser purchases an item of eligible property before the exemption
4period, but during the exemption period the purchaser returns the item and receives
5credit on the purchase of a different item of eligible property, no sales tax is due on
6the sale of the new item if the new item is purchased during the exemption period.
SB799,6,187 7. Delivery charges, including shipping, handling, and service charges, are part
8of the sales price of eligible property. For the purpose of determining the price
9threshold under par. (b), if all the property in a shipment qualifies as eligible
10property and the sales price for each item in the shipment is within the price
11threshold under par. (b), the shipment is considered a sale of eligible property and
12the seller does not have to allocate the delivery, handling, or service charge to
13determine if the price threshold under par. (b) is exceeded. If the shipment includes
14eligible property and taxable property, including an item of eligible property with a
15sales price in excess of the price threshold under par. (b), the seller shall allocate the
16delivery, handling, and service charge by using one of the following methods and
17shall apply the tax to the percentage of the delivery, handling, and service charge
18allocated to the taxable property:
SB799,6,2019 a. A percentage based on the total sales price of the taxable property compared
20to the total sales price of all property in the shipment.
SB799,6,2221 b. A percentage based on the total weight of the taxable property compared to
22the total weight of all property in the shipment.
SB799,6,2423 8. Eligible property qualifies for exemption under this subsection if either of
24the following applies:
SB799,7,2
1a. The item is both delivered to and paid for by the customer during the
2exemption period.
SB799,7,113 b. The purchaser orders and pays for the item and the seller accepts the order
4during the exemption period for immediate shipment, even if delivery is made after
5the exemption period. For purposes of this subd. 8. b., the seller accepts an order
6when the seller has taken action to fill the order for immediate shipment. Actions
7to fill an order include placement of a date stamp on a mail order or assignment of
8an order number to a telephone order. For purposes of this subd. 8. b., an order is
9for immediate shipment when the customer does not request delayed shipment and
10regardless of whether the shipment is delayed because of a backlog of orders or
11because stock is currently unavailable, or on back order, by the seller.
SB799,7,1612 9. For a 60-day period immediately after the exemption period, when a
13purchaser returns an item that would qualify for the exemption, no credit for or
14refund of sales tax shall be given unless the purchaser provides a receipt or invoice
15that shows tax was paid or the seller has sufficient documentation to show that tax
16was paid on the specific item.
SB799,7,1817 10. The time zone of the seller's location determines the authorized exemption
18period when the retailer and purchaser are located in different time zones.
SB799,7,2319 11. A retailer who collects tax in error on an eligible item is required to return
20the tax, and any refund interest paid by the department, to the purchaser within 60
21days, including when the error is discovered upon audit by the department. The
22department shall not refund any tax paid by the seller if the seller cannot identify
23or locate the purchasers to return such tax and interest.
SB799,7,2424 (d) This subsection does not apply in 2019 or in any year thereafter.
SB799,5 25Section 5. 77.68 of the statutes is created to read:
SB799,8,2
177.68 Qualified child sales and use tax rebate for 2018. (1) Definitions.
2In this section:
SB799,8,43 (a) “Claimant" means an individual who is eligible under sub. (3) to claim a
4rebate under this section.
SB799,8,55 (b) “Department" means the department of revenue.
SB799,8,76 (c) “Full-year resident” means an individual who was a resident of this state
7for the entire year of 2017.
SB799,8,98 (d) “Nonresident" means an individual who was not a resident of this state for
9any part of 2017.
SB799,8,1110 (e) “Part-year resident" means an individual who was a resident of this state
11for some part of 2017.
SB799,8,1212 (f) “Qualified child” means an individual to whom all of the following apply:
SB799,8,1313 1. The individual is under 18 years of age for the entire year of 2017.
SB799,8,1514 2. The individual is the claimant's child and the claimant's dependent, as
15defined under section 152 of the Internal Revenue Code.
SB799,8,1616 3. The individual is a United States citizen.
SB799,8,1717 4. The individual was a resident of this state on December 31, 2017.
SB799,9,2 18(2) Claims. (a) Subject to the limitations and conditions under sub. (4), a
19claimant may claim, as an approximation of the nonbusiness Wisconsin sales or use
20tax paid in 2017 for raising children, a rebate equal to $100 for each qualified child
21of the claimant. An eligible claimant may claim the rebate by submitting an online
22application, as prescribed by the department. The department may request that the
23claimant verify the eligibility of the claimant or child by submitting to the
24department vital records information or any other information requested by the

1department. For purposes of this paragraph, the department of health services shall
2supply, without charge, vital records information to the department of revenue.
SB799,9,63 (b) For each approved claim described under par. (a), the department shall
4certify the allowable amount of the claim to the department of administration for
5payment to the claimant by check, share draft, or other draft drawn from the
6appropriation account under s. 20.835 (2) (cb) by September 1, 2018.
SB799,9,97 (c) The online application form shall allow an eligible claimant to designate
8that all of the amount of his or her rebate be donated as provided under s. 71.10 (5),
9(5f), (5g), (5i), (5j), (5k), (5km), or (5m) or to the general fund.
SB799,9,18 10(3) Eligibility. (a) An individual who is a full-year resident, nonresident, or
11part-year resident and who has a qualified child is eligible to receive a rebate under
12sub. (2) if the individual files a claim for the rebate with the department not later
13than June 30, 2018. The claim shall be filed by submitting an online application
14prescribed by the department. The department shall require a nonresident, or a
15part-year resident who was not a resident on December 31, 2017, to verify his or her
16nonbusiness Wisconsin sales or use taxes paid in 2017, and the verified amount must
17be at least $100 for each qualified child of the claimant to be eligible to receive a
18rebate under sub. (2).
SB799,9,2019 (b) A qualified child may be claimed for the rebate under sub. (2) by only one
20claimant.
SB799,9,22 21(4) Limitations and conditions. (a) Section 71.80 (3) and (3m), as it applies to
22income tax refunds, applies to a sales and use tax rebate under this section.
SB799,9,2423 (b) The department may enforce the rebate under this section and may take any
24action, conduct any proceeding, and proceed as it is authorized with respect to taxes

1under ch. 71. The income tax provisions in ch. 71 relating to assessments, refunds,
2appeals, collection, interest, and penalties apply to the rebate under this section.
SB799,10,53 (c) After a rebate has been issued under sub. (2) but before the check, share
4draft, or other draft has been cashed, the spouse of a married claimant may request
5a separate check, share draft, or other draft for 50 percent of the joint rebate.
SB799,10,106 (d) If the department is unable to locate an eligible claimant who claimed a
7rebate under sub. (2) by December 31, 2018, or, notwithstanding s. 20.912 (1), (2), and
8(3), if an eligible claimant who is issued a check, share draft, or other draft does not
9cash the check, share draft, or other draft by December 31, 2018, the right to the
10rebate lapses.
SB799,10,1311 (e) If a claimant becomes deceased after he or she filed his or her claim for a
12rebate under sub. (2), the amount of the rebate for which the claimant is eligible shall
13be paid to the claimant's estate.
SB799,10,15 14(5) Sunset. Except as provided in sub. (4) (b), this section does not apply after
15December 31, 2018.
SB799,6 16Section 6. Nonstatutory provisions.
SB799,10,1717 (1) Determinations of eligibility or extent or amount of certain benefits.
SB799,10,1918 (a) In this subsection, “state agency” has the meaning given in section 16.417
19(1) (a) of the statutes.
SB799,11,220 (b) Notwithstanding any other provision of state law that relates to
21determining, based on an individual's personal income or assets, that individual's
22eligibility for a state-funded grant, loan, monetary assistance, or other benefit or the
23amount or extent of that grant, loan, monetary assistance, or other benefit, a state
24agency may not consider receipt of a onetime rebate of nonbusiness Wisconsin sales
25or use tax under section 77.68 of the statutes to be income or an asset of the

1individual. This paragraph shall be broadly construed to avoid determinations of
2ineligibility for a state-funded grant, loan, monetary assistance, or other benefit.
SB799,11,103 (c) By July 1, 2018, the department of health services shall request a waiver,
4to the extent permitted under federal law, from the secretary of the federal
5department of health and human services under 42 USC 1396n (c), and shall amend
6the state plan for services under 42 USC 1396, to authorize the department of health
7services to disregard receipt by an individual of a onetime rebate of nonbusiness
8Wisconsin sales or use tax under section 77.68 of the statutes in determining the
9individual's eligibility for medical assistance under section 49.46 (1), 49.465, or 49.47
10(4) of the statutes.
SB799,11,1611 (d) To the extent permitted under federal law, a state agency shall disregard
12receipt by an individual of a onetime rebate of nonbusiness Wisconsin sales or use
13tax under section 77.68 of the statutes in determining the individual's eligibility for
14a federally funded grant, loan, monetary assistance, or other benefit or in
15determining the amount or extent of that grant, loan, monetary assistance, or other
16benefit.
SB799,7 17Section 7. Fiscal changes.
SB799,11,2418 (1) General program operations. In the schedule under section 20.005 (3) of
19the statutes for the appropriation to the department of revenue under section 20.566
20(1) (a) of the statutes, the dollar amount for fiscal year 2017-18 is increased by
21$477,000 due to increased program costs associated with the onetime individual
22nonbusiness Wisconsin sales and use tax rebate under section 77.68 of the statutes
23and the dollar amount for fiscal year 2018-19 is increased by $346,200 for the same
24purpose.
SB799,11,2525 (End)
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