AB75-SSA1,984,2218 5. The department may collect debts and assess interest on delinquent
19amounts under this paragraph in the same manner that it collects taxes and assesses
20interest under ss. 71.82 (2), 71.91, 71.92, and 73.03 (20). The department's use of tax
21returns and related information to collect debts under this paragraph is not a
22violation of s. 71.78, 72.06, 77.61 (5), 78.80 (3), or 139.38 (6).
AB75-SSA1,985,223 6. If the debtor owes debt to the department and to other entities, payments
24shall first apply to debts owed to the department, then to the state agencies, the
25courts, the legislature, and authorities, as defined in s. 16.41 (4), in the order in which

1the debts were referred to the department, and then to local units of government in
2the order in which the debts were referred to the department.
AB75-SSA1, s. 1811 3Section 1811. 73.03 (52) of the statutes is renumbered 73.03 (52) (a).
AB75-SSA1, s. 1812 4Section 1812. 73.03 (52) (b) of the statutes is created to read:
AB75-SSA1,985,155 73.03 (52) (b) To enter into agreements with the federal department of the
6treasury that provide for offsetting state payments against federal nontax
7obligations; and to charge a fee up to $25 per transaction for such offsets; and
8offsetting federal payments, as authorized by federal law, against state tax and
9nontax obligations, and collecting the offset cost from the debtor, if the agreements
10provide that setoffs under par. (a) and ss. 71.93 and 71.935 occur before the setoffs
11under this paragraph. The agreement shall provide that the federal department of
12the treasury may deduct a fee from each administrative offset and state payment
13offset. For purposes of this paragraph "administrative offset" is any offset of federal
14payments to collect state debts and "state payment offset" is any offset of state
15payments to collect federal nontax debts.
AB75-SSA1, s. 1814 16Section 1814. 73.03 (64) of the statutes is created to read:
AB75-SSA1,986,217 73.03 (64) To post on the Internet a list of every person who has had a seller's
18permit revoked under s. 77.52 (11). The Internet site shall list the real name,
19business name, address, revocation date, type of tax due, and amount due, including
20interests, penalties, fees, and costs, for each person who has had a seller's permit
21revoked under s. 77.52 (11). The department shall update the Internet site
22periodically to add revoked permits and to remove permits that are no longer revoked
23or for which the permit holder has made sufficient arrangements with the
24department so that the permit holder may be issued a monthly seller's permit. The

1department shall update the Internet site quarterly to remove revoked permits for
2entities that have been out of business for at least one year.
AB75-SSA1, s. 1815 3Section 1815. 73.03 (65) of the statutes is created to read:
AB75-SSA1,986,74 73.03 (65) (a) To enter into agreements with federally recognized American
5Indian tribes or bands in this state to collect, remit, and provide refunds of the
6following taxes for activities that occur on tribal lands or are undertaken by tribal
7members outside of tribal lands:
AB75-SSA1,986,88 1. Income taxes imposed under subch. I of ch. 71.
AB75-SSA1,986,99 2. Withholding taxes imposed under subch. X of ch. 71.
AB75-SSA1,986,1010 3. Sales and use taxes under subch. III of ch. 77.
AB75-SSA1,986,1111 4. Motor vehicle fuel taxes imposed under subch. I of ch. 78.
AB75-SSA1,986,1212 5. Beverage taxes imposed under subch. I of ch. 139.
AB75-SSA1,986,1613 (b) For purposes of this subsection, all tax and financial information disclosed
14during negotiations, or exchanged pursuant to a final agreement, between the
15department and a federally recognized American Indian tribe or band in this state
16is subject to the confidentiality provisions under ss. 71.78 and 77.61 (5).
AB75-SSA1,986,1917 (c) The department shall submit a copy of each agreement negotiated under
18this subsection to the joint committee on finance no later than 30 days after the
19agreement is signed by the department and the tribe or band.
AB75-SSA1, s. 1815b 20Section 1815b. 73.03 (66) of the statutes is created to read:
AB75-SSA1,986,2321 73.03 (66) To promulgate rules to ensure that the payments under s. 79.10 (4)
22made from the appropriation account under s. 20.835 (3) (qb) are used exclusively for
23school levy tax credits granted to state residents.
AB75-SSA1, s. 1815d 24Section 1815d. 73.03 (67) of the statutes is created to read:
AB75-SSA1,987,5
173.03 (67) To submit a request for a supplement under s. 16.515 for
2administering the debt collection program under s. 71.93 (8) (b) that includes a
3detailed plan for implementing the program, a listing of agencies and other entities
4that would participate in the program, an estimate of the amount of debt collections
5under the program, and the fees that the debtors would pay under the program.
AB75-SSA1, s. 1815g 6Section 1815g. 73.03 (68) of the statutes is created to read:
AB75-SSA1,987,157 73.03 (68) Beginning in 2010, to submit no later than June 30 of each year a
8report to the governor, the joint committee on finance, and the legislature, as
9provided under s. 13.172 (2), that describes the funding and position allocations for
10activities that are related to enhanced enforcement of state tax laws and that
11increase state tax revenues, including expenditures incurred for such activities,
12information regarding the type of activities, projects, and enforcement actions
13undertaken, the number of taxpayers affected, additional amounts assessed and
14collected, additional revenues generated, and an analysis of the cost-effectiveness
15of the activities.
AB75-SSA1, s. 1815m 16Section 1815m. 73.0305 of the statutes is amended to read:
AB75-SSA1,987,23 1773.0305 Revenue limits and intradistrict transfer aid calculations. The
18department of revenue shall annually determine and certify to the state
19superintendent of public instruction, no later than the 4th Monday in June, the
20allowable rate of increase under subch. VII of ch. 121. The allowable rate of increase
21is the percentage change, if not negative, in the consumer price index for all urban
22consumers, U.S. city average, between the preceding March 31 and the 2nd
23preceding March 31, as computed by the federal department of labor.
AB75-SSA1, s. 1818g 24Section 1818g. 76.10 (1) of the statutes is amended to read:
AB75-SSA1,988,22
176.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
2year, be entitled, on its own motion, to present evidence before the department
3relating to the state assessment made in the preceding year pursuant to s. 70.575.
4On request, in writing, for such hearing or presentation, the department shall fix a
5time therefor within 60 days after such application is filed, the same to be conducted
6in such manner as the department directs. Notice of such hearing shall be mailed
7to any company requesting a hearing and shall be published in the official state
8paper
on the department's Web site for a reasonable period of time. Within 30 days
9after the conclusion of such hearing the department shall enter an order either
10affirming the state assessment or ordering correction thereof as provided in sub. (2).
11A copy of such order shall be sent by certified mail to the company or companies
12requesting such hearing and to any interested party who has made an appearance
13in such proceeding. The department may, on its own motion, correct such state
14assessment. Any company having filed application for review of the state
15assessment pursuant to this section, or any other interested party participating in
16such hearing, if aggrieved by the order entered by the department, may bring an
17action in the circuit court for Dane County within 30 days after the entry of such
18order to have said order set aside and a redetermination made of the state
19assessment. In any such action or in any hearing before the department pursuant
20to this section, any interested party may appear and be heard. An interested party
21includes any division of government whose revenues would be affected by any
22adjustment of the state assessment.
AB75-SSA1, s. 1827 23Section 1827. 76.67 (2) of the statutes, as affected by 2009 Wisconsin Act 2,
24is amended to read:
AB75-SSA1,989,10
176.67 (2) If any domestic insurer is licensed to transact insurance business in
2another state, this state may not require similar insurers domiciled in that other
3state to pay taxes greater in the aggregate than the aggregate amount of taxes that
4a domestic insurer is required to pay to that other state for the same year less the
5credits under ss. 76.635, 76.636, 76.637, 76.638, and 76.655, except that the amount
6imposed shall not be less than the total of the amounts due under ss. 76.65 (2) and
7601.93 and, if the insurer is subject to s. 76.60, 0.375% of its gross premiums, as
8calculated under s. 76.62, less offsets allowed under s. 646.51 (7) or under ss. 76.635,
976.636, 76.637, 76.638, and 76.655 against that total, and except that the amount
10imposed shall not be less than the amount due under s. 601.93.
AB75-SSA1, s. 1829 11Section 1829. Chapter 77 (title) of the statutes is amended to read:
AB75-SSA1,989,2412 CHAPTER 77
13 TAXATION OF FOREST CROPLANDS;
14 REAL ESTATE TRANSFER FEES;
15 SALES AND USE TAXES; COUNTY, transit authority,
16 AND SPECIAL DISTRICT SALES
17 AND USE TAXES; MANAGED FOREST
18 LAND; RECYCLING
19 SURCHARGE; LOCAL FOOD AND
20 BEVERAGE TAX; LOCAL RENTAL
21 CAR TAX; Premier resort area
22 taxes; state rental vehicle fee;
23 dry cleaning fees; regional
24 transit
krm authority fee;
AB75-SSA1,989,25 25oil company Profits tax
AB75-SSA1, s. 1830
1Section 1830. 77.25 (8n) of the statutes is created to read:
AB75-SSA1,990,32 77.25 (8n) Between an individual and his or her domestic partner under ch.
3770.
AB75-SSA1, s. 1830b 4Section 1830b. 77.51 (1a) (a) 5. of the statutes is created to read:
AB75-SSA1,990,55 77.51 (1a) (a) 5. Newspapers or other news or information products.
AB75-SSA1, s. 1830c 6Section 1830c. 77.51 (1a) (b) of the statutes, as created by 2009 Wisconsin Act
72
, is amended to read:
AB75-SSA1,990,118 77.51 (1a) (b) For purposes of this subchapter, the sale, license, lease, or rental
9of or the storage, use, or other consumption of a digital code is treated the same as
10the sale, license, lease, or rental of or the storage, use, or other consumption of any
11additional digital goods for which the digital code relates.
AB75-SSA1, s. 1830d 12Section 1830d. 77.51 (2) of the statutes, as affected by 2009 Wisconsin Act 2,
13is amended to read:
AB75-SSA1,991,714 77.51 (2) "Contractors" and "subcontractors" are the consumers of tangible
15personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) used
16by them in real property construction activities and the sales and use tax applies to
17the sale of tangible personal property or items, property, or goods under s. 77.52 (1)
18(b), (c), or (d) to them. A contractor engaged primarily in real property construction
19activities may use resale certificates only with respect to purchases of tangible
20personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which
21the contractor has sound reason to believe the contractor will sell to customers for
22whom the contractor will not perform real property construction activities involving
23the use of such tangible personal property or items, property, or goods under s. 77.52
24(1) (b), (c), or (d). In this subsection, "real property construction activities" means
25activities that occur at a site where tangible personal property or items, property, or

1goods under s. 77.52 (1) (b), (c), or (d) that are applied or adapted to the use or purpose
2to which real property is devoted are affixed to that real property, if the intent of the
3person who affixes that property is to make a permanent accession to the real
4property. In this subsection, "real property construction activities" does not include
5affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real
6property tangible personal property or items, property, or goods under s. 77.52 (1) (b),
7(c), or (d)
that remain remains tangible personal property after they are it is affixed.
AB75-SSA1, s. 1830e 8Section 1830e. 77.51 (3rm) (intro.) of the statutes, as created by 2009
9Wisconsin Act 2
, is amended to read:
AB75-SSA1,991,1310 77.51 (3rm) (intro.) "Finished artwork" means the final art used for actual
11reproduction by photomechanical or other processes or for display purposes, but does
12not include Web site or home page designs
. "Finished artwork" also includes all of
13the following items regardless of whether such items are reproduced:
AB75-SSA1, s. 1830f 14Section 1830f. 77.51 (7h) (a) (intro.) of the statutes, as affected by 2009
15Wisconsin Act .... (this act), is repealed and recreated to read:
AB75-SSA1,991,2316 77.51 (7h) (a) (intro.) "Manufacturing" means the production by machinery of
17a new article of tangible personal property or item or property under s. 77.52 (1) (b)
18or (c) with a different form, use, and name from existing materials, by a process
19popularly regarded as manufacturing, and that begins with conveying raw materials
20and supplies from plant inventory to the place where work is performed in the same
21plant and ends with conveying finished units of tangible personal property or item
22or property under s. 77.52 (1) (b) or (c) to the point of first storage in the same plant.
23"Manufacturing" includes:
AB75-SSA1, s. 1831 24Section 1831. 77.51 (7h) (a) 3. of the statutes is created to read:
AB75-SSA1,992,8
177.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing
2process to another in the same plant; testing or inspecting, throughout the
3manufacturing process, the new article of tangible personal property that is being
4manufactured; storing work in progress in the same plant where the manufacturing
5occurs; assembling finished units of tangible personal property; and packaging a new
6article of tangible personal property, if the manufacturer, or another person on the
7manufacturer's behalf, performs the packaging and if the packaging becomes part
8of the new article as it is customarily offered for sale by the manufacturer.
AB75-SSA1, s. 1831b 9Section 1831b. 77.51 (7h) (a) 3. of the statutes, as created by 2009 Wisconsin
10Act .... (this act), is repealed and recreated to read:
AB75-SSA1,992,2011 77.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing
12process to another in the same plant; testing or inspecting, throughout the
13manufacturing process, the new article of tangible personal property or item or
14property under s. 77.52 (1) (b) or (c) that is being manufactured; storing work in
15progress in the same plant where the manufacturing occurs; assembling finished
16units of tangible personal property or item or property under s. 77.52 (1) (b) or (c);
17and packaging a new article of tangible personal property or items or property under
18s. 77.52 (1) (b) or (c), if the manufacturer, or another person on the manufacturer's
19behalf, performs the packaging and if the packaging becomes part of the new article
20as it is customarily offered for sale by the manufacturer.
AB75-SSA1, s. 1832 21Section 1832. 77.51 (7h) (b) of the statutes is created to read:
AB75-SSA1,992,2422 77.51 (7h) (b) "Manufacturing" does not include storing raw materials or
23finished units of tangible personal property, research or development, delivery to or
24from the plant, or repairing or maintaining plant facilities.
AB75-SSA1, s. 1833 25Section 1833. 77.51 (10) of the statutes is amended to read:
AB75-SSA1,993,9
177.51 (10) "Person" includes any natural person, firm, partnership, limited
2liability company, joint venture, joint stock company, association, public or private
3corporation, the United States, the state, including any unit or division of the state,
4any county, city, village, town, municipal utility, municipal power district or other
5governmental unit, cooperative, unincorporated cooperative association, estate,
6trust, receiver, personal representative, any other fiduciary, and any representative
7appointed by order of any court or otherwise acting on behalf of others. "Person" also
8includes the owner of a single-owner entity that is disregarded as a separate entity
9under ch. 71.
AB75-SSA1, s. 1833b 10Section 1833b. 77.51 (10) of the statutes, as affected by 2009 Wisconsin Acts
112 and .... (this act), is repealed and recreated to read:
AB75-SSA1,993,1912 77.51 (10) "Person" includes any natural person, firm, partnership, limited
13liability company, joint venture, joint stock company, association, public or private
14corporation, the United States, the state, including any unit or division of the state,
15any county, city, village, town, municipal utility, municipal power district or other
16governmental unit, cooperative, unincorporated cooperative association, estate,
17trust, receiver, personal representative, any other fiduciary, any other legal entity,
18and any representative appointed by order of any court or otherwise acting on behalf
19of others.
AB75-SSA1, s. 1834 20Section 1834. 77.51 (10b) of the statutes is created to read:
AB75-SSA1,993,2421 77.51 (10b) For purposes of sub. (7h), "plant" means a parcel of property or
22adjoining parcels of property, including parcels that are separated only by a public
23road, and the buildings, machinery, and equipment that are located on the parcel,
24that are owned by or leased to the manufacturer.
AB75-SSA1, s. 1835 25Section 1835. 77.51 (10c) of the statutes is created to read:
AB75-SSA1,994,2
177.51 (10c) For purposes of sub. (7h), "plant inventory" does not include
2unsevered mineral deposits.
AB75-SSA1, s. 1835d 3Section 1835d. 77.51 (12m) (b) 9. of the statutes is created to read:
AB75-SSA1,994,54 77.51 (12m) (b) 9. The police and fire protection fee imposed under s. 196.025
5(6).
AB75-SSA1, s. 1835e 6Section 1835e. 77.51 (13) (k) of the statutes, as affected by 2009 Wisconsin Act
72
, is amended to read:
AB75-SSA1,994,108 77.51 (13) (k) With respect to a lease, any person deriving rentals from a lease
9of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
10or (d) situated in sourced to this state as provided under s. 77.522.
AB75-SSA1, s. 1835f 11Section 1835f. 77.51 (13g) (a) of the statutes, as affected by 2009 Wisconsin
12Act 2
, is amended to read:
AB75-SSA1,994,1813 77.51 (13g) (a) Any retailer owning any real property in this state or leasing
14or renting out any tangible personal property, or items, or property, or goods under
15s. 77.52 (1) (b), or (c), or (d), located in this state or maintaining, occupying or using,
16permanently or temporarily, directly or indirectly, or through a subsidiary, or agent,
17by whatever name called, an office, place of distribution, sales or sample room or
18place, warehouse or storage place or other place of business in this state.
AB75-SSA1, s. 1836 19Section 1836. 77.51 (13g) (d) of the statutes is created to read:
AB75-SSA1,995,220 77.51 (13g) (d) Any person who has an affiliate in this state, if the person is
21related to the affiliate and if the affiliate uses facilities or employees in this state to
22advertise, promote, or facilitate the establishment of or market for sales of items by
23the related person to purchasers in this state or for providing services to the related
24person's purchasers in this state, including accepting returns of purchases or

1resolving customer complaints. For purposes of this paragraph, 2 persons are
2related if any of the following apply:
AB75-SSA1,995,73 1. One person, or each person, is a corporation and one person and any person
4related to that person in a manner that would require a stock attribution from the
5corporation to the person or from the person to the corporation under section 318 of
6the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at
7least 50 percent of the corporation's outstanding stock value.
AB75-SSA1,995,118 2. One person, or each person, is a partnership, estate, or trust and any partner
9or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries;
10own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50
11percent of the profits, capital, stock, or value of the other person or both persons.
AB75-SSA1,995,1512 3. An individual stockholder and the members of the stockholder's family, as
13defined in section 318 of the Internal Revenue Code, owns directly, indirectly,
14beneficially, or constructively, in the aggregate, at least 50 percent of both persons'
15outstanding stock value.
AB75-SSA1, s. 1836c 16Section 1836c. 77.51 (14) (j) of the statutes, as affected by 2009 Wisconsin Act
172
, is amended to read:
AB75-SSA1,995,2118 77.51 (14) (j) The granting of possession of tangible personal property or items,
19property, or goods under s. 77.52 (1) (b), (c), or (d) by a lessor to a lessee, or to another
20person at the direction of the lessee. Such a transaction involving tangible personal
21property
is deemed a continuing sale in this state.
AB75-SSA1, s. 1836d 22Section 1836d. 77.51 (14a) of the statutes is created to read:
AB75-SSA1,995,2423 77.51 (14a) For purposes of ss. 77.54, 77.55, and 77.56, "sale" includes licenses,
24leases, and rentals.
AB75-SSA1, s. 1836e 25Section 1836e. 77.51 (15b) (b) 9. of the statutes is created to read:
AB75-SSA1,996,2
177.51 (15b) (b) 9. The police and fire protection fee imposed under s. 196.025
2(6).
AB75-SSA1, s. 1836f 3Section 1836f. 77.51 (17x) of the statutes, as created by 2009 Wisconsin Act
42
, is amended to read:
AB75-SSA1,996,95 77.51 (17x) "Specified digital goods" means digital audio works, digital
6audiovisual works, and digital books. For purposes of this subchapter, the sale,
7license, lease, or rental
of or the storage, use, or other consumption of a digital code
8is treated the same as the sale, license, lease, or rental of or the storage, use, or other
9consumption of any specified digital goods for which the digital code relates.
AB75-SSA1, s. 1836g 10Section 1836g. 77.51 (20) of the statutes, as affected by 2009 Wisconsin Act
112
, section 333, is amended to read:
AB75-SSA1,996,1512 77.51 (20) "Tangible personal property" means personal property that can be
13seen, weighed, measured, felt, or touched, or that is in any other manner perceptible
14to the senses, and includes electricity, gas, steam, water, and prewritten computer
15software, regardless of how it is delivered to the purchaser.
AB75-SSA1, s. 1836h 16Section 1836h. 77.51 (24) of the statutes, as created by 2009 Wisconsin Act
172
, is amended to read:
AB75-SSA1,996,2218 77.51 (24) "Value-added nonvoice data service" means a service that otherwise
19meets the definition of telecommunications services,
in which computer processing
20applications are used to act on the form, content, code, or protocol of the information
21or
data provided by the service and are used primarily for a purpose other than for
22transmitting, conveying, or routing data.
AB75-SSA1, s. 1836i 23Section 1836i. 77.52 (1) (a) of the statutes, as affected by 2009 Wisconsin Act
242
, is amended to read:
AB75-SSA1,997,6
177.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
2personal property, including accessories, components, attachments, parts, supplies
3and materials,
at retail a tax is imposed upon all retailers at the rate of 5% of the sales
4price from the sale, license, lease or rental of tangible personal property, including
5accessories, components, attachments, parts, supplies and materials,
sold, licensed,
6leased or rented at retail in this state, as determined under s. 77.522.
AB75-SSA1, s. 1836j 7Section 1836j. 77.52 (1) (b) of the statutes, as created by 2009 Wisconsin Act
82
, is amended to read:
AB75-SSA1,997,139 77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting at retail
10coins and stamps of the United States that are sold, licensed, leased, rented, or
11traded as collectors' items above their face value, a tax is imposed on all retailers at
12the rate of 5 percent of the sales price from the sale, license, lease, or rental of such
13coins and stamps.
AB75-SSA1, s. 1837 14Section 1837. 77.52 (2) (a) 2. a. of the statutes is amended to read:
AB75-SSA1,997,2315 77.52 (2) (a) 2. a. Except as provided in subd. 2. b. and c., the sale of admissions
16to amusement, athletic, entertainment or recreational events or places except county
17fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo
18cards and the sale of bingo supplies to players and the furnishing, for dues, fees or
19other considerations, the privilege of access to clubs or the privilege of having access
20to or the use of amusement, entertainment, athletic or recreational devices or
21facilities, including the sale or furnishing of use of recreational facilities on a periodic
22basis or other recreational rights, including but not limited to membership rights,
23vacation services and club memberships.
AB75-SSA1, s. 1838 24Section 1838. 77.52 (2) (a) 2. c. of the statutes is created to read:
AB75-SSA1,998,3
177.52 (2) (a) 2. c. Taxable sales do not include the sale of admissions by a
2nonprofit organization to participate in any sports activity in which more than 50
3percent of the participants are 19 years old or younger.
AB75-SSA1, s. 1839 4Section 1839. 77.52 (2) (a) 8m. of the statutes is created to read:
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