SB40-ASA1, s. 2138 Section 2138. 77.60 (13) of the statutes is created to read:

SB40-ASA1,1156,13 77.60 (13) A person who uses any of the following documents in a manner that is prohibited by or inconsistent with this subchapter, or provides incorrect information to a seller or certified service provider related to the use of such documents or regarding an exemption to the taxes imposed under this subchapter, shall pay a penalty of $250 for each invoice or bill of sale related to the prohibited or inconsistent use or incorrect information:

SB40-ASA1,1156,14 (a) An exemption certificate described under ss. 77.52 (13) and 77.53 (10).

SB40-ASA1,1156,15 (b) A direct pay permit under s. 77.52 (17m).

SB40-ASA1,1156,16 (c) A direct mail form, as defined in s. 77.522 (1) (a) 1.

SB40-ASA1, s. 2139 Section 2139. 77.61 (1) (b) of the statutes is amended to read:

SB40-ASA1,1156,22 77.61 (1) (b) In the case of a motor vehicle motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles, or aircraft purchased from a licensed Wisconsin motor vehicle dealer retailer, the registrant shall present proof that the tax has been paid to such dealer retailer.

SB40-ASA1, s. 2140 Section 2140. 77.61 (1) (c) of the statutes is amended to read:

SB40-ASA1,1157,7 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles or aircraft registered or titled, or required to be registered or titled, in this state purchased from persons who are not Wisconsin boat, trailer or semitrailer dealers, licensed Wisconsin aircraft, motor vehicle or mobile home dealers or registered Wisconsin snowmobile or all-terrain vehicle dealers retailers, the purchaser shall file a sales tax return and pay the tax prior to registering or titling the motor vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft in this state.

SB40-ASA1, s. 2141 Section 2141. 77.61 (2) of the statutes is renumbered 77.61 (2) (intro.) and amended to read:

SB40-ASA1,1157,10 77.61 (2) (intro.) In order to protect the revenue of the state:

SB40-ASA1,1157,24 (a) Except as provided in par. (b), the department may require any person who is or will be liable to it for the tax imposed by this subchapter to place with it, before or after a permit is issued, the security, not in excess of $15,000, that the department determines. In determining the amount of security to require under this subsection, the department may consider the person's payment of other taxes administered by the department and any other relevant facts. If any taxpayer fails or refuses to place that security, the department may refuse or revoke the permit. If any taxpayer is delinquent in the payment of the taxes imposed by this subchapter, the department may, upon 10 days' notice, recover the taxes, interest, costs and penalties from the security placed with the department by the taxpayer in the following order: costs, penalties, delinquent interest, delinquent tax. No interest may be paid or allowed by the state to any person for the deposit of security. Any security deposited under this subsection shall be returned to the taxpayer if the taxpayer has, for 24 consecutive months, complied with all the requirements of this subchapter.

SB40-ASA1, s. 2142 Section 2142. 77.61 (2) (b) of the statutes is created to read:

SB40-ASA1,1158,15 77.61 (2) (b) A certified service provider who has contracted with a seller, and filed an application, to collect and remit sales and use taxes imposed under this subchapter on behalf of the seller shall submit a surety bond to the department to guarantee the payment of sales and use taxes, including any penalty and interest on such payment. The department shall approve the form and contents of a bond submitted under this paragraph and shall determine the amount of such bond. The surety bond shall be submitted to the department within 60 days after the date on which the department notifies the certified service provider that the certified service provider is registered to collect sales and use taxes imposed under this subchapter. If the department determines, with regards to any one certified service provider, that no bond is necessary to protect the tax revenues of this state, the secretary of revenue or the secretary's designee may waive the requirements under this paragraph with regard to that certified service provider. Any bond submitted under this paragraph shall remain in force until the secretary of revenue or the secretary's designee releases the liability under the bond.

SB40-ASA1, s. 2143 Section 2143. 77.61 (3) of the statutes is repealed.

SB40-ASA1, s. 2144 Section 2144. 77.61 (3m) of the statutes is created to read:

SB40-ASA1,1159,2 77.61 (3m) A retailer shall use a straight mathematical computation to determine the amount of the tax that the retailer may collect from the retailer's customers. The retailer shall calculate the tax amount by combining the applicable tax rates under this subchapter and subch. V and multiplying the combined tax rate by the sales price or purchase price of each item or invoice, as appropriate. The retailer shall calculate the tax amount to the 3rd decimal place, disregard tax amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less than 1 cent to be an additional cent. The use of a straight mathematical computation, as provided in this subsection, shall not relieve the retailer from liability for payment of the full amount of the tax levied under this subchapter.

SB40-ASA1, s. 2145 Section 2145. 77.61 (4) (a) of the statutes is amended to read:

SB40-ASA1,1159,14 77.61 (4) (a) Every seller and retailer and every person storing, using or otherwise consuming in this state tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services purchased from a retailer shall keep such records, receipts, invoices, and other pertinent papers and records, including machine-readable records, in such form as the department requires. The department may, after giving notice, require any person to keep whatever records are needed for the department to compute the sales or use taxes the person should pay. Thereafter, the department shall add to any taxes assessed on the basis of information not contained in the records required a penalty of 25% of the amount of the tax so assessed in addition to all other penalties under this chapter.

SB40-ASA1, s. 2146 Section 2146. 77.61 (4) (c) of the statutes is amended to read:

SB40-ASA1,1160,2 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax imposed on the retailer under s. 77.53 (3) and the accounting connected with it, retailers, not including certified service providers that receive compensation under s. 73.03 (61) (h), may deduct 0.5% of those taxes payable or $10 for that reporting period required under s. 77.58 (1), whichever is greater, but not more than the amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period required under s. 77.58 (1), as administration expenses if the payment of the taxes is not delinquent. For purposes of calculating the retailer's discount under this paragraph, the taxes on retail sales reported by retailers under subch. V, including taxes collected and remitted as required under s. 77.785, shall be included if the payment of those taxes is not delinquent.

SB40-ASA1, s. 2147 Section 2147. 77.61 (5) (b) 11. of the statutes is amended to read:

SB40-ASA1,1160,6 77.61 (5) (b) 11. The department of workforce development children and families or a county child support agency under s. 59.53 (5) in response to a request under s. 49.22 (2m).

SB40-ASA1, s. 2148 Section 2148. 77.61 (5m) of the statutes is created to read:

SB40-ASA1,1160,9 77.61 (5m) (a) In this subsection, "personally identifiable information" means any information that identifies a person.

SB40-ASA1,1160,16 (b) A certified service provider may use personally identifiable information as necessary only for the administration of its system to perform a seller's sales and use tax functions and shall provide consumers clear and conspicuous notice of its practice regarding such information, including what information it collects, how it collects the information, how it uses the information, how long, if at all, it retains the information, and under what circumstances it discloses the information to states participating in the agreement, as defined in 77.65 (2) (a).

SB40-ASA1,1160,19 (c) A certified service provider may collect, use, and retain personally identifiable information only to verify exemption claims, to investigate fraud, and to ensure its system's reliability.

SB40-ASA1,1160,22 (d) A certified service provider shall provide sufficient technical, physical, and administrative safeguards to protect personally identifiable information from unauthorized access and disclosure.

SB40-ASA1,1160,25 (e) For purposes of this subchapter, the state shall provide to consumers public notice of the state's practices related to collecting, using, and retaining personally identifiable information.