SB70,964,6 CHAPTER 77 TAXATION OF FOREST CROPLANDS; REAL ESTATE TRANSFER FEES; SALES AND USE TAXES; COUNTY, Municipality, transit authority, AND SPECIAL DISTRICT SALES AND USE TAXES; MANAGED FOREST LAND; ECONOMIC DEVELOPMENT SURCHARGE; LOCAL FOOD AND BEVERAGE TAX; LOCAL RENTAL CAR TAX; PREMIER RESORT AREA TAXES; STATE RENTAL VEHICLE FEE; DRY CLEANING FEES; regional transit authority fees

SB70,1570 Section 1570. 77.04 (1) of the statutes is amended to read:

SB70,964,23 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each forest cropland description in a special column or some other appropriate place in such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which shall be a sufficient designation that such description is subject to this subchapter. Such land shall thereafter be assessed and be subject to review under ch. 70, and such assessment may be used by the department of revenue in the determination of the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal of descriptions entered as forest croplands after December 31, 1971, may be determined by the department of revenue by multiplying the last assessed value of the land prior to the time of the entry by an annual ratio computed for the state under sub. (2) to establish the annual assessed value of the description. No tax shall be levied on forest croplands except the specific annual taxes as provided, except that any building located on forest cropland shall be assessed as personal real property, subject to all laws and regulations for the assessment and taxation of general property.

SB70,1571 Section 1571 . 77.25 (8m) of the statutes is amended to read:

SB70,964,25 77.25 (8m) Between husband and wife spouses.

SB70,1572 Section 1572. 77.25 (15) of the statutes is amended to read:

SB70,965,7 77.25 (15) Between a corporation and its shareholders if all of the stock is owned by persons who are related to each other as spouses, as lineal ascendants, lineal descendants, an uncle and his nieces or nephews, an aunt and her nieces or nephews, first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings, if the transfer is for no consideration except the assumption of debt or stock of the corporation and if the corporation owned the property for at least 3 years.

SB70,1573 Section 1573. 77.25 (15m) of the statutes is amended to read:

SB70,965,14 77.25 (15m) Between a partnership and one or more of its partners if all of the partners are related to each other as spouses, as lineal ascendants, lineal descendants, an uncle and his nieces or nephews, an aunt and her nieces or nephews, first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings and if the transfer is for no consideration other than the assumption of debt or an interest in the partnership.

SB70,1574 Section 1574. 77.25 (15s) of the statutes is amended to read:

SB70,965,21 77.25 (15s) Between a limited liability company and one or more of its members if all of the members are related to each other as spouses, as lineal ascendants, lineal descendants, an uncle and his nieces or nephews, an aunt and her nieces or nephews, first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings and if the transfer is for no consideration other than the assumption of debt or an interest in the limited liability company.

SB70,1575 Section 1575. 77.51 (3h) of the statutes is created to read:

SB70,965,24 77.51 (3h) “Diaper” means an absorbent garment worn by humans who are incapable of, or have difficulty controlling their bladder or bowel movements.

SB70,1576 Section 1576. 77.51 (3pq) of the statutes is created to read:

SB70,966,4 77.51 (3pq) “Feminine hygiene products” means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle. “Feminine hygiene products” do not include grooming and hygiene products.

SB70,1577 Section 1577. 77.51 (4f) of the statutes is created to read:

SB70,966,8 77.51 (4f) “Grooming and hygiene products” means soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions and screens.

SB70,1578 Section 1578. 77.51 (11d) of the statutes is amended to read:

SB70,966,13 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product" includes tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services.

SB70,1579 Section 1579. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and amended to read:

SB70,967,4 77.51 (12t) (intro.) “Real property construction activities" means activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or adapted to the use or purpose to which real property is devoted are permanently affixed to that real property , if the intent of the person who affixes that property is to make a permanent accession to the real property. “Real property construction activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real property tangible personal property that remains tangible personal property after it is affixed. The department may promulgate rules to determine whether activities that occur at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed to real property are real property construction activities for purposes of this subchapter. If the classification of property or an activity is not identified by rule, the department's determination of whether personal property becomes a part of real property shall be made by considering the following criteria:

SB70,1580 Section 1580. 77.51 (12t) (a) to (c) of the statutes are created to read:

SB70,967,6 77.51 (12t) (a) Actual physical annexation to the real property.

SB70,967,8 (b) Application or adaptation to the use or purpose to which the real property is devoted.

SB70,967,10 (c) An intention on the part of the person making the annexation to make a permanent accession to the real property.

SB70,1581 Section 1581. 77.51 (17g) of the statutes is created to read:

SB70,967,13 77.51 (17g) “Separate and optional fee” means a fee charged to receive a distinct and identifiable product if either of the following applies:

SB70,967,18 (a) The fee is in addition to fees that the seller charges for other distinct and identifiable products sold to the same buyer, the fee is separately set forth on the invoice given by the seller to the buyer, and the seller does not require the buyer to pay the fee if the buyer chooses not to receive the additional distinct and identifiable product for which the fee applies.