SB62,103,119 71.47 (3p) (c) 6. No credit may be allowed under this subsection unless the
10claimant submits with the claimant's return a copy of the claimant's credit
11certification and allocation under s. 560.207.
SB62, s. 189 12Section 189. 71.47 (3p) (d) 2. of the statutes is amended to read:
SB62,103,1813 71.47 (3p) (d) 2. If Except as provided in subd. 3., if the allowable amount of
14the claim under par. (b) exceeds the tax otherwise due under s. 71.43 or no tax is due
15under s. 71.43
, the amount of the claim not used to offset the tax due shall be certified
16by the department of revenue to the department of administration for payment by
17check, share draft, or other draft drawn from the appropriation account under s.
1820.835 (2) (bn).
SB62, s. 190 19Section 190. 71.47 (3p) (d) 3. of the statutes is created to read:
SB62,103,2520 71.47 (3p) (d) 3. With regard to claims that are based on amounts described
21under par. (b) that are paid by a dairy cooperative, if the allowable amount of the
22claim under par. (b) exceeds the tax otherwise due under s. 71.43, the amount of the
23claim not used to offset the tax due shall be certified by the department of revenue
24to the department of administration for payment by check, share draft, or other draft
25drawn from the appropriation account under s. 20.835 (2) (bp).
SB62, s. 191
1Section 191. 71.47 (3r) of the statutes is created to read:
SB62,104,32 71.47 (3r) Meat processing facility investment credit. (a) Definitions. In this
3subsection:
SB62,104,44 1. "Claimant" means a person who files a claim under this subsection.
SB62,104,65 2. "Meat processing" means processing livestock into meat products or
6processing meat products for sale commercially.
SB62,104,117 3. "Meat processing modernization or expansion" means constructing,
8improving, or acquiring buildings or facilities, or acquiring equipment, for meat
9processing, including the following, if used exclusively for meat processing and if
10acquired and placed in service in this state during taxable years that begin after
11December 31, 2008, and before January 1, 2017:
SB62,104,1312 a. Building construction, including livestock handling, product intake, storage,
13and warehouse facilities.
SB62,104,1414 b. Building additions.
SB62,104,1615 c. Upgrades to utilities, including water, electric, heat, refrigeration, freezing,
16and waste facilities.
SB62,104,1717 d. Livestock intake and storage equipment.
SB62,104,2018 e. Processing and manufacturing equipment, including cutting equipment,
19mixers, grinders, sausage stuffers, meat smokers, curing equipment, cooking
20equipment, pipes, motors, pumps, and valves.
SB62,104,2221 f. Packaging and handling equipment, including sealing, bagging, boxing,
22labeling, conveying, and product movement equipment.
SB62,104,2323 g. Warehouse equipment, including storage and curing racks.
SB62,105,3
1h. Waste treatment and waste management equipment, including tanks,
2blowers, separators, dryers, digesters, and equipment that uses waste to produce
3energy, fuel, or industrial products.
SB62,105,74 i. Computer software and hardware used for managing the claimant's meat
5processing operation, including software and hardware related to logistics,
6inventory management, production plant controls, and temperature monitoring
7controls.
SB62,105,98 4. "Used exclusively" means used to the exclusion of all other uses except for
9use not exceeding 5 percent of total use.
SB62,105,1510 (b) Filing claims. Subject to the limitations provided in this subsection and s.
11560.208, for taxable years beginning after December 31, 2008, and before January
121, 2017, a claimant may claim as a credit against the taxes imposed under s. 71.43,
13up to the amount of the tax, an amount equal to 10 percent of the amount the
14claimant paid in the taxable year for meat processing modernization or expansion
15related to the claimant's meat processing operation.
SB62,105,1816 (c) Limitations. 1. No credit may be allowed under this subsection for any
17amount that the claimant paid for expenses described under par. (b) that the
18claimant also claimed as a deduction under section 162 of the Internal Revenue Code.
SB62,105,2019 2. The aggregate amount of credits that a claimant may claim under this
20subsection is $200,000.
SB62,105,2321 3. a. The maximum amount of the credits that may be allocated under this
22subsection and ss. 71.07 (3r) and 71.28 (3r) in fiscal year 2009-10 is $300,000, as
23allocated under s. 560.208.
SB62,106,3
1b. The maximum amount of the credits that may be allocated under this
2subsection and ss. 71.07 (3r) and 71.28 (3r) in fiscal year 2010-11, and in each fiscal
3year thereafter, is $700,000, as allocated under s. 560.208.
SB62,106,124 4. Partnerships, limited liability companies, and tax-option corporations may
5not claim the credit under this subsection, but the eligibility for, and the amount of,
6the credit are based on their payment of expenses under par. (b), except that the
7aggregate amount of credits that the entity may compute shall not exceed $200,000.
8A partnership, limited liability company, or tax-option corporation shall compute
9the amount of credit that each of its partners, members, or shareholders may claim
10and shall provide that information to each of them. Partners, members of limited
11liability companies, and shareholders of tax-option corporations may claim the
12credit in proportion to their ownership interest.
SB62,106,1613 5. If 2 or more persons own and operate the meat processing operation, each
14person may claim a credit under par. (b) in proportion to his or her ownership
15interest, except that the aggregate amount of the credits claimed by all persons who
16own and operate the meat processing operation shall not exceed $200,000.
SB62,106,1917 6. No credit may be allowed under this subsection unless the claimant submits
18with the claimant's return a copy of the claimant's credit certification and allocation
19under s. 560.208.
SB62,106,2120 (d) Administration. 1. Section 71.28 (4) (e), (g), and (h), as it applies to the
21credit under s. 71.28 (4), applies to the credit under this subsection.
SB62,107,222 2. If the allowable amount of the claim under par. (b) exceeds the tax otherwise
23due under s. 71.43, the amount of the claim not used to offset the tax due shall be
24certified by the department of revenue to the department of administration for

1payment by check, share draft, or other draft drawn from the appropriation account
2under s. 20.835 (2) (bd).
SB62, s. 192 3Section 192. 71.47 (4) (ad) 1. of the statutes is amended to read:
SB62,107,184 71.47 (4) (ad) 1. Except as provided in subds. 2. and 3., any corporation may
5credit against taxes otherwise due under this chapter an amount equal to 5 percent
6of the amount obtained by subtracting from the corporation's qualified research
7expenses, as defined in section 41 of the Internal Revenue Code, except that
8"qualified research expenses" includes only expenses incurred by the claimant,
9incurred for research conducted in this state for the taxable year, except that a
10taxpayer may elect the alternative computation under section 41 (c) (4) of the
11Internal Revenue Code and that election applies until the department permits its
12revocation, except as provided in par. (af), and except that "qualified research
13expenses" does not include compensation used in computing the credit under subs.
14(1dj) and (1dx), the corporation's base amount, as defined in section 41 (c) of the
15Internal Revenue Code, except that gross receipts used in calculating the base
16amount means gross receipts from sales attributable to Wisconsin under s. 71.25 (9)
17(b) 1. and 2., (d), (df), and 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. Section 41
18(h) of the Internal Revenue Code does not apply to the credit under this paragraph.
SB62, s. 193 19Section 193. 71.47 (4) (ad) 2. of the statutes is amended to read:
SB62,108,1220 71.47 (4) (ad) 2. For taxable years beginning after June 30, 2007, any
21corporation may credit against taxes otherwise due under this chapter an amount
22equal to 10 percent of the amount obtained by subtracting from the corporation's
23qualified research expenses, as defined in section 41 of the Internal Revenue Code,
24except that "qualified research expenses" includes only expenses incurred by the
25claimant for research related to designing internal combustion engines for vehicles,

1including expenses related to designing vehicles that are powered by such engines
2and improving production processes for such engines and vehicles, incurred for
3research conducted in this state for the taxable year, except that a taxpayer may elect
4the alternative computation under section 41 (c) (4) of the Internal Revenue Code
5and that election applies until the department permits its revocation, except as
6provided in par. (af), and except that "qualified research expenses" does not include
7compensation used in computing the credit under subs. (1dj) and (1dx), the
8corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
9except that gross receipts used in calculating the base amount means gross receipts
10from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d), (df) 1. and
112., (dh) 1., 2., and 3., (dj) 1., and (dk) 1
. Section 41 (h) of the Internal Revenue Code
12does not apply to the credit under this paragraph.
SB62, s. 194 13Section 194. 71.47 (4) (ad) 3. of the statutes is amended to read:
SB62,109,714 71.47 (4) (ad) 3. For taxable years beginning after June 30, 2007, any
15corporation may credit against taxes otherwise due under this chapter an amount
16equal to 10 percent of the amount obtained by subtracting from the corporation's
17qualified research expenses, as defined in section 41 of the Internal Revenue Code,
18except that "qualified research expenses" includes only expenses incurred by the
19claimant for research related to the design and manufacturing of energy efficient
20lighting systems, building automation and control systems, or automotive batteries
21for use in hybrid-electric vehicles, that reduce the demand for natural gas or
22electricity or improve the efficiency of its use, incurred for research conducted in this
23state for the taxable year, except that a taxpayer may elect the alternative
24computation under section 41 (c) (4) of the Internal Revenue Code and that election
25applies until the department permits its revocation, except as provided in par. (af),

1and except that "qualified research expenses" does not include compensation used
2in computing the credit under subs. (1dj) and (1dx), the corporation's base amount,
3as defined in section 41 (c) of the Internal Revenue Code, except that gross receipts
4used in calculating the base amount means gross receipts from sales attributable to
5Wisconsin under s. 71.25 (9) (b) 1. and 2. and (d), (df) 1. and 2., (dh) 1., 2., and 3., (dj)
61., and (dk) 1
. Section 41 (h) of the Internal Revenue Code does not apply to the credit
7under this paragraph.
SB62, s. 195 8Section 195. 71.47 (4) (am) of the statutes is amended to read:
SB62,110,119 71.47 (4) (am) Development zone additional research credit. In addition to the
10credit under par. (ad), any corporation may credit against taxes otherwise due under
11this chapter an amount equal to 5 percent of the amount obtained by subtracting
12from the corporation's qualified research expenses, as defined in section 41 of the
13Internal Revenue Code, except that "qualified research expenses" include only
14expenses incurred by the claimant in a development zone under subch. VI of ch. 560,
15except that a taxpayer may elect the alternative computation under section 41 (c) (4)
16of the Internal Revenue Code and that election applies until the department permits
17its revocation and except that "qualified research expenses" do not include
18compensation used in computing the credit under sub. (1dj) nor research expenses
19incurred before the claimant is certified for tax benefits under s. 560.765 (3), the
20corporation's base amount, as defined in section 41 (c) of the Internal Revenue Code,
21in a development zone, except that gross receipts used in calculating the base amount
22means gross receipts from sales attributable to Wisconsin under s. 71.25 (9) (b) 1. and
232., (d), (df), and 1. and 2., (dh) 1., 2., and 3., (dj) 1., and (dk) 1. and research expenses
24used in calculating the base amount include research expenses incurred before the
25claimant is certified for tax benefits under s. 560.765 (3), in a development zone, if

1the claimant submits with the claimant's return a copy of the claimant's certification
2for tax benefits under s. 560.765 (3) and a statement from the department of
3commerce verifying the claimant's qualified research expenses for research
4conducted exclusively in a development zone. The rules under s. 73.03 (35) apply to
5the credit under this paragraph. The rules under sub. (1di) (f) and (g) as they apply
6to the credit under that subsection apply to claims under this paragraph. Section 41
7(h) of the Internal Revenue Code does not apply to the credit under this paragraph.
8No credit may be claimed under this paragraph for taxable years that begin on
9January 1, 1998, or thereafter. Credits under this paragraph for taxable years that
10begin before January 1, 1998, may be carried forward to taxable years that begin on
11January 1, 1998, or thereafter.
SB62, s. 196 12Section 196. 71.47 (5b) (c) 1. of the statutes is repealed.
SB62, s. 197 13Section 197. 71.47 (5b) (c) 2. of the statutes is renumbered 71.47 (5b) (c).
SB62, s. 198 14Section 198. 71.47 (5e) (b) of the statutes is amended to read:
SB62,110,2215 71.47 (5e) (b) Filing claims. Subject to the limitations provided in this
16subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
17taxable year following the taxable year in which the claimant claims an exemption
18a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
19the taxes imposed under s. 71.43, up to the amount of those taxes, in each taxable
20year for 2 years, the amount of sales and use tax certified by the department of
21commerce that resulted from the claimant claimed as an exemption claiming a
22deduction
under s. 77.54 (48) 77.585 (9).
SB62, s. 199 23Section 199. 71.47 (5e) (c) 1. of the statutes is amended to read:
SB62,110,2524 71.47 (5e) (c) 1. No credit may be allowed under this subsection unless the
25claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).
SB62, s. 200
1Section 200. 71.47 (5e) (c) 3. of the statutes is amended to read:
SB62,111,52 71.47 (5e) (c) 3. The total amount of the credits and exemptions the sales and
3use tax resulting from the deductions claimed under s. 77.585 (9)
that may be claimed
4by all claimants under this subsection and ss. 71.07 (5e), 71.28 (5e), and 77.54 (48)
577.585 (9) is $7,500,000, as determined by the department of commerce.
SB62, s. 201 6Section 201. 71.49 (1) (em) of the statutes is renumbered 71.49 (1) (eh).
SB62, s. 202 7Section 202. 71.49 (1) (ema) of the statutes is created to read:
SB62,111,88 71.49 (1) (ema) Economic development tax credit under s. 71.47 (1dy).
SB62, s. 203 9Section 203. 71.49 (1) (emb) of the statutes is renumbered 71.49 (1) (ei).
SB62, s. 204 10Section 204. 71.49 (1) (en) of the statutes is renumbered 71.49 (1) (ej).
SB62, s. 205 11Section 205. 71.49 (1) (eo) of the statutes is renumbered 71.49 (1) (ek).
SB62, s. 206 12Section 206. 71.49 (1) (eom) of the statutes is renumbered 71.49 (1) (eL).
SB62, s. 207 13Section 207. 71.49 (1) (f) of the statutes is amended to read:
SB62,111,1914 71.49 (1) (f) The total of farmers' drought property tax credit under s. 71.47
15(1fd), farmland preservation credit under subch. IX, farmland tax relief credit under
16s. 71.47 (2m), dairy manufacturing facility investment credit under s. 71.47 (3p),
17meat processing facility investment credit under s. 71.47 (3r), enterprise zone jobs
18credit under s. 71.47 (3w), film production services credit under s. 71.47 (5f) (b) 2.,
19and estimated tax payments under s. 71.48.
SB62, s. 208 20Section 208. 71.80 (1) (b) of the statutes is amended to read:
SB62,112,721 71.80 (1) (b) In any case of 2 or more organizations, trades or businesses
22(whether or not incorporated, whether or not organized in the United States and,
23whether or not affiliated, and whether or not unitary) owned or controlled directly
24or indirectly by the same interests, the secretary or the secretary's delegate may
25distribute, apportion or allocate gross income, deductions, credits or allowances

1between or among such organizations, trades or businesses, if the secretary
2determines that such distribution, apportionment or allocation is necessary in order
3to prevent evasion of taxes or clearly to reflect the income of any of such
4organizations, trades or businesses. The authority granted under this subsection is
5in addition to, and not a limitation of or dependent on, the provisions of sub. (23) and
6ss. 71.05 (6) (a) 24. and (b) 45., 71.26 (2) (a) 7. and 8., 71.34 (1k) (j) and (k), and 71.45
7(2) (a) 16. and 17.
SB62, s. 209 8Section 209. 71.80 (1m) of the statutes is created to read:
SB62,112,159 71.80 (1m) Transactions without economic substance. (a) If any person,
10directly or indirectly, engages in a transaction or series of transactions without
11economic substance to create a loss or to reduce taxable income or to increase credits
12allowed in determining Wisconsin tax, the department shall determine the amount
13of a taxpayer's taxable income or tax so as to reflect what would have been the
14taxpayer's taxable income or tax if not for the transaction or transactions without
15economic substance causing the reduction in taxable income or tax.
SB62,112,1716 (b) A transaction has economic substance only if the taxpayer shows both of the
17following:
SB62,112,1918 1. The transaction changes the taxpayer's economic position in a meaningful
19way, apart from federal, state, local, and foreign tax effects.
SB62,112,2320 2. The taxpayer has a substantial nontax purpose for entering into the
21transaction and the transaction is a reasonable means of accomplishing the
22substantial nontax purpose. A transaction has a substantial nontax purpose if it has
23substantial potential for profit, disregarding any tax effects.
SB62,113,424 (c) With respect to transactions between members of a controlled group as
25defined in section 267 (f) (1) of the Internal Revenue Code, such transactions shall

1be presumed to lack economic substance and the taxpayer shall bear the burden of
2establishing by clear and convincing evidence that a transaction or a series of
3transactions between the taxpayer and one or more members of the controlled group
4has economic substance.
SB62, s. 210 5Section 210. 71.80 (23) (a) (intro.) of the statutes is amended to read:
SB62,113,116 71.80 (23) (a) (intro.) The deductions provided under ss. 71.05 (6) (b) 45., 71.26
7(2) (a) 8., 71.34 (1k) (k), and 71.45 (2) (a) 17. shall be allowed for any interest expenses
8or, rental expenses, intangible expenses, or management fees described in ss. 71.05
9(6) (a) 24., 71.26 (2) (a) 7., 71.34 (1k) (j), or 71.45 (2) (a) 16. if any of the following
10applies to the interest expenses or, rental expenses, intangible expenses, or
11management fees
:
SB62, s. 211 12Section 211. 71.80 (23) (a) 1. of the statutes is amended to read:
SB62,114,213 71.80 (23) (a) 1. The related entity to which the taxpayer paid, accrued, or
14incurred the interest expenses or, rental expenses, intangible expenses, or
15management fees
during the taxable year directly or indirectly paid, accrued, or
16incurred such amounts in the same taxable year to a person who is not a related
17entity or the related entity to which the taxpayer paid, accrued, or incurred such
18expenses or fees is a holding company or a direct or indirect subsidiary of a holding
19company, as defined in 12 USC 1841 (a) or (l) or 12 USC 1467a (a) (1) (D), not
20including any entity that is organized under the laws of another jurisdiction and that
21primarily holds and manages investments of a bank, subsidiary, or affiliate. For
22purposes of this subdivision, "interest" does not include interest that is paid in
23connection with any debt that is incurred to acquire the taxpayer's assets or stock
24under section 368 of the Internal Revenue Code. If a portion of such an interest
25expense or, rental expense, intangible expense, or management fee is paid, accrued,

1or incurred in the same taxable year to a person who is not a related entity, that
2portion shall be allowed as a deduction to the taxpayer.
SB62, s. 212 3Section 212. 71.80 (23) (a) 2. of the statutes is amended to read:
SB62,114,204 71.80 (23) (a) 2. The related entity was subject to tax on, or measured by, its
5net income or receipts in this state or any state, U.S. possession, or foreign country;
6the related entity's tax base in such state, U.S. possession, or foreign country
7included the income received from the taxpayer for the interest expenses or, rental
8expenses, intangible expenses, or management fees; the related entity's aggregate
9effective tax rate applied to such income or receipts was at least 80 percent of the
10taxpayer's aggregate effective tax rate; and the related entity is not a real estate
11investment trust under section 856 of the Internal Revenue Code, other than a
12qualified real estate investment trust. For purposes of this subdivision, "any state,
13U.S. possession, or foreign country" does not include any state, U.S. possession, or
14foreign country under the laws of which the taxpayer files with the related entity, or
15the related entity files with another entity, a combined income tax report or return,
16a consolidated income tax report or return, or any other report or return that is due
17because of the imposition of a tax that is measured on or by income or receipts, if the
18report or return results in eliminating the tax effects of transactions, directly or
19indirectly, between either the taxpayer and the related entity or between the related
20entity and another entity.
SB62, s. 213 21Section 213. 71.80 (23) (a) 3. of the statutes is amended to read:
SB62,115,422 71.80 (23) (a) 3. The taxpayer establishes that the transaction satisfies any
23other conditions that the department considers relevant, based on the facts and
24circumstances, to determine that the primary motivation for the transaction was one
25or more business purposes other than the avoidance or reduction of state income or

1franchise taxes; that the transaction changed the economic position of the taxpayer
2in a meaningful way apart from tax effects; and that the interest expenses or, rental
3expenses, intangible expenses, or management fees were paid, accrued, or incurred
4using terms that reflect an arm's-length relationship.
SB62, s. 214 5Section 214. 71.80 (23) (b) of the statutes is amended to read:
SB62,115,136 71.80 (23) (b) Notwithstanding par. (a), the deductions provided under ss. 71.05
7(6) (b) 45., 71.26 (2) (a) 8., 71.34 (1k) (k), and 71.45 (2) (a) 17. shall not be allowed for
8any interest expenses or, rental expenses , intangible expenses, or management fees
9that are directly or indirectly paid, accrued, or incurred to, or in connection directly
10or indirectly with one or more direct or indirect transactions with, one or more
11related entities, if the aggregate amount paid, accrued, or incurred for those related
12entity transactions is not disclosed on a separate form prescribed by the department
13in the manner prescribed by the department.
SB62, s. 215 14Section 215. 73.03 (28e) of the statutes is created to read:
SB62,115,2215 73.03 (28e) To participate as a member state of the streamlined sales tax
16governing board which administers the agreement, as defined in s. 77.65 (2) (a), and
17includes having the governing board enter into contracts that are necessary to
18implement the agreement on behalf of the member states, and to allocate a portion
19of the amount collected under ch. 77 through the agreement to the appropriation
20under s. 20.566 (1) (ho) to pay the dues necessary to participate in the governing
21board. The department shall allocate the remainder of such collections to the general
22fund.
SB62, s. 216 23Section 216. 73.03 (50) (d) of the statutes is amended to read:
SB62,116,624 73.03 (50) (d) In the case of a sole proprietor, signs the form or, in the case of
25other persons, has an individual who is authorized to act on behalf of the person sign

1the form, or, in the case of a single-owner entity that is disregarded as a separate
2entity under section 7701 of the Internal Revenue Code, the person is the owner. Any
3person who may register under this subsection may designate an agent, as defined
4in s. 77.524 (1) (ag), to register with the department under this subsection in the
5manner prescribed by the department. In this paragraph, "sign" has the meaning
6given in s. 77.51 (17r).
SB62, s. 217 7Section 217. 73.03 (50b) of the statutes is created to read:
SB62,116,118 73.03 (50b) To waive the fee established under sub. (50) for applying for and
9renewing the business tax registration certificate, if the person who is applying for
10or renewing the certificate is not required for purposes of ch. 77 to hold such a
11certificate.
SB62, s. 218 12Section 218. 73.03 (61) of the statutes is created to read:
SB62,116,1413 73.03 (61) To do all of the following related to the Uniform Sales and Use Tax
14Administration Act:
SB62,116,1515 (a) Certify compliance with the agreement, as defined in s. 77.65 (2) (a).
SB62,116,1816 (b) Pursuant to the agreement, as defined in s. 77.65 (2) (a), certify certified
17service providers, as defined in s. 77.51 (1g), and certified automated systems, as
18defined in s. 77.524 (1) (am).
SB62,117,719 (c) Consistent with the agreement, as defined in s. 77.65 (2) (a), establish
20performance standards and eligibility criteria for a seller that sells tangible personal
21property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable
22services in at least 5 states that are signatories to the agreement, as defined in s.
2377.65 (2) (a); that has total annual sales revenue of at least $500,000,000; that has
24a proprietary system that calculates the amount of tax owed to each taxing
25jurisdiction in which the seller sells tangible personal property, or items, property,

1or goods under s. 77.52 (1) (b), (c), or (d) or taxable services; and that has entered into
2a performance agreement with the states that are signatories to the agreement, as
3defined in s. 77.65 (2) (a). For purposes of this paragraph, "seller" includes an
4affiliated group of sellers using the same proprietary system to calculate the amount
5of tax owed in each taxing jurisdiction in which the sellers sell tangible personal
6property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable
7services.
SB62,117,118 (d) Issue a tax identification number to a person who claims an exemption
9under subch. III or V of ch. 77 and who is not required to register with the department
10for the purposes of subch. III or V of ch. 77 and establish procedures for the
11registration of such a person.
SB62,117,1512 (e) Maintain a database that is accessible to sellers and certified service
13providers, as defined in s. 77.51 (1g), that indicates whether items defined in
14accordance with the agreement, as defined in s. 77.65 (2) (a), are taxable or
15nontaxable.
SB62,117,2316 (f) Maintain a database that is accessible to sellers and certified service
17providers, as defined in s. 77.51 (1g), and available in a downloadable format
18approved by the governing board of the agreement, as defined in s. 77.65 (2) (a), that
19indicates tax rates, taxing jurisdiction boundaries, and zip code or address
20assignments related to the administration of taxes imposed under subchs. III and V
21of ch. 77. The database shall be provided at no cost and be available to sellers and
22certified service providers, as defined in s. 77.51 (1g), no later than the first day of
23the month prior to the first day of the calendar quarter.
SB62,118,3
1(g) Set forth the information that the seller shall provide to the department for
2tax exemptions claimed by purchasers and establish the manner in which a seller
3shall provide such information to the department.
SB62,118,74 (h) Provide monetary allowances, in addition to the retailer's discount provided
5under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
6sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
7proprietary systems, pursuant to the agreement, as defined in s. 77.65 (2) (a).
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