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LRB-3439/1
MPG&JK:all
2015 - 2016 LEGISLATURE
October 14, 2015 - Introduced by Senators Marklein, Gudex, Cowles, Shilling, L.
Taylor
, Vinehout and Lassa, cosponsored by Representatives Petryk,
Loudenbeck, Allen, Brandtjen, Czaja, Doyle, Edming, Genrich, Kahl,
Kitchens, Kleefisch, Krug, Murphy, Mursau, Nerison, Novak, Nygren, A.
Ott
, Petersen, Sargent, Steffen, Stuck, Tranel, Weatherston, Zepnick and
Ripp. Referred to Committee on Judiciary and Public Safety.
SB334,1,7 1An Act to renumber 71.23 (3); to renumber and amend 71.67 (6), 77.52 (7) and
277.53 (9); to amend 71.03 (2) (a) 2., 77.52 (12) and 323.12 (title); and to create
371.04 (7) (f) 17., 71.05 (1) (g), 71.23 (3) (bm), 71.25 (9) (f) 17., 71.25 (16), 71.26
4(2) (a) 12., 71.64 (6) (c), 71.67 (6) (b), 77.52 (7) (b), 77.53 (9) (b), 77.53 (19) and
5323.12 (5) of the statutes; relating to: exemptions from certain taxes and other
6requirements for work performed by persons from outside the state during a
7state of emergency declared by the governor.
Analysis by the Legislative Reference Bureau
This bill provides that a business or employee that is not a Wisconsin resident
is exempt from certain licensing and other requirements for work performed in this
state during a state of emergency declared by the governor. If a proper notice
concerning the disaster relief work is given, such an out-of-state business or
employee is exempt from all of the following with respect to the work:
1. Any applicable state or local government fee.
2. Any applicable state income, franchise, or withholding tax.
3. Any applicable state or local government license, certificate, registration,
permit, or other credential or approval.
4. The use tax imposed on tangible personal property and services purchased
outside of this state and brought into this state for disaster relief work.

The exemptions are available only for the work that is performed during a state
of emergency declared by the governor or within ten days before or 60 days after that
state of emergency. Under current law, a state of emergency generally lasts up to 60
days, but the legislature may extend that period by joint resolution.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB334,1 1Section 1. 71.03 (2) (a) 2. of the statutes is amended to read:
SB334,2,72 71.03 (2) (a) 2. Every nonresident person and every person who changes
3domicile into or out of this state during the taxable year shall file a return if the
4person is unmarried and has gross income of $2,000 or more, or if the person is
5married and the combined gross income of the person and his or her spouse is $2,000
6or more, except that a return is not required to be filed if all the income is exempt from
7income tax under s. 71.05 (1) (g)
.
SB334,2 8Section 2. 71.04 (7) (f) 17. of the statutes is created to read:
SB334,2,109 71.04 (7) (f) 17. Gross receipts from sales of property or services as part of
10performing disaster relief work, as defined in s. 323.12 (5) (a) 3.
SB334,3 11Section 3. 71.05 (1) (g) of the statutes is created to read:
SB334,2,1512 71.05 (1) (g) Income from work performed during a declared state of emergency.
13Income of an out-of-state business, as defined in s. 323.12 (5) (a) 6., and an
14out-of-state employee, as defined in s. 323.12 (5) (a) 7., from disaster relief work, as
15defined under s. 323.12 (5) (a) 3.
SB334,4 16Section 4. 71.23 (3) of the statutes is renumbered 71.23 (3) (am).
SB334,5 17Section 5. 71.23 (3) (bm) of the statutes is created to read:
SB334,3,4
171.23 (3) (bm) Except as provided in s. 71.255 (5), an out-of-state business, as
2defined in s. 323.12 (5) (a) 6., may do business in this state without subjecting itself
3to the imposition of the income or franchise tax under subs. (1) and (2) if its only
4activity in this state is disaster relief work, as defined in s. 323.12 (5) (a) 3.
SB334,6 5Section 6. 71.25 (9) (f) 17. of the statutes is created to read:
SB334,3,76 71.25 (9) (f) 17. Gross receipts from sales of property or services as part of
7performing disaster relief work, as defined in s. 323.12 (5) (a) 3.
SB334,7 8Section 7. 71.25 (16) of the statutes is created to read:
SB334,3,199 71.25 (16) Disaster relief work. For purposes of the apportionment of any
10income under this section, the disaster relief work, as defined in s. 323.12 (5) (a) 3.,
11of an out-of-state business, as defined in s. 323.12 (5) (a) 6., shall not increase the
12amount of income apportioned to this state. For purposes of sub. (7), any property
13brought temporarily into this state by an out-of-state business in connection with
14performing disaster relief work is not considered property located in this state. For
15purposes of sub. (8), compensation paid to out-of-state employees, as defined in s.
16323.12 (5) (a) 7., who are performing disaster relief work is not considered
17compensation paid in this state. For purposes of sub. (9), gross receipts from the sale
18of property or services as part of performing any disaster relief work are not
19considered gross receipts from sales received in this state.
SB334,8 20Section 8. 71.26 (2) (a) 12. of the statutes is created to read:
SB334,3,2221 71.26 (2) (a) 12. Minus the income of an out-of-state business, as defined in
22s. 323.12 (5) (a) 6., from disaster relief work, as defined in s. 323.12 (5) (a) 3.
SB334,9 23Section 9. 71.64 (6) (c) of the statutes is created to read:
SB334,4,3
171.64 (6) (c) No amount shall be withheld from wages paid to an out-of-state
2employee, as defined in s. 323.12 (5) (a) 7., for disaster relief work, as defined in s.
3323.12 (5) (a) 3.
SB334,10 4Section 10. 71.67 (6) of the statutes is renumbered 71.67 (6) (a) and amended
5to read:
SB334,4,86 71.67 (6) (a) Each Except as provided under par. (b), each employer who is
7required to withhold under this chapter shall obtain a valid certificate under s. 73.03
8(50).
SB334,11 9Section 11. 71.67 (6) (b) of the statutes is created to read:
SB334,4,1310 71.67 (6) (b) An out-of-state business, as defined in s. 323.12 (5) (a) 6., whose
11only payments to employees are to out-of-state employees, as defined in s. 323.12
12(5) (a) 7., for disaster relief work, as defined in s. 323.12 (5) (a) 3., is not required to
13obtain a certificate under s. 73.03 (50).
SB334,12 14Section 12. 77.52 (7) of the statutes is renumbered 77.52 (7) (a) and amended
15to read:
SB334,5,416 77.52 (7) (a) Every Except as provided in par. (b), every person desiring to
17operate as a seller within this state who holds a valid certificate under s. 73.03 (50)
18shall file with the department an application for a permit for each place of operations.
19Every application for a permit shall be made upon a form prescribed by the
20department and shall set forth the name under which the applicant intends to
21operate, the location of the applicant's place of operations, and the other information
22that the department requires. Except as provided in sub. (7b), the application shall
23be signed by the owner if a sole proprietor; in the case of sellers other than sole
24proprietors, the application shall be signed by the person authorized to act on behalf
25of such sellers. A nonprofit organization that has a sales price taxable under s. 77.54

1(7m) shall obtain a seller's permit and pay taxes under this subchapter on all taxable
2sales prices received after it is required to obtain that permit. If that organization
3becomes eligible later for the exemption under s. 77.54 (7m) except for its possession
4of a seller's permit, it may surrender that permit.
SB334,13 5Section 13. 77.52 (7) (b) of the statutes is created to read:
SB334,5,106 77.52 (7) (b) An out-of-state business, as defined in s. 323.12 (5) (a) 6.,
7performing disaster relief work, as defined in s. 323.12 (5) (a) 3., is not required to
8register with the department under par. (a) and is not required to obtain a certificate
9under s. 73.03 (50) for sales made during a disaster period, as defined in s. 323.12 (5)
10(a) 2.
SB334,14 11Section 14. 77.52 (12) of the statutes is amended to read:
SB334,5,2412 77.52 (12) A person who operates as a seller in this state without a permit or
13after a permit has been suspended or revoked or has expired, unless the person is not
14required to obtain a permit as provided under sub. (7) (b) or
unless the person has
15a temporary permit under sub. (11), and each officer of any corporation, partnership
16member, limited liability company member, or other person authorized to act on
17behalf of a seller who so operates, is guilty of a misdemeanor. Except for a person who
18is registered in accordance with the agreement, as defined in s. 77.65 (2) (a), permits
19shall be held only by persons actively operating as sellers of tangible personal
20property, or items, property, or goods under sub. (1) (b), (c), or (d), or taxable services.
21Any person not so operating shall forthwith surrender that person's permit to the
22department for cancellation. The department may revoke the permit of a person
23found not to be actively operating as a seller of tangible personal property, or items,
24property, or goods under sub. (1) (b), (c), or (d), or taxable services.
SB334,15
1Section 15. 77.53 (9) of the statutes is renumbered 77.53 (9) (a) and amended
2to read:
SB334,6,123 77.53 (9) (a) Every Except as provided in par. (b), every retailer selling tangible
4personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
5taxable services for storage, use or other consumption in this state shall register with
6the department and obtain a certificate under s. 73.03 (50) and give the name and
7address of all agents operating in this state, the location of all distribution or sales
8houses or offices or other places of business in this state, the standard industrial code
9classification of each place of business in this state and the other information that
10the department requires. Any person who may register under this subsection may
11designate an agent, as defined in s. 77.524 (1) (ag), to register with the department
12under this subsection, in the manner prescribed by the department.
SB334,16 13Section 16. 77.53 (9) (b) of the statutes is created to read:
SB334,6,1814 77.53 (9) (b) An out-of-state business, as defined in s. 323.12 (5) (a) 6.,
15performing disaster relief work, as defined in s. 323.12 (5) (a) 3., is not required to
16register with the department under par. (a) and is not required to obtain a certificate
17under s. 73.03 (50) for sales made during the disaster period, as defined in s. 323.12
18(5) (a) 2.
SB334,17 19Section 17. 77.53 (19) of the statutes is created to read:
SB334,6,2420 77.53 (19) This section does not apply to the storage, use, or other consumption
21in this state of tangible personal property, property, or goods under s. 77.52 (1) (a),
22(c), or (d), or taxable services, purchased outside this state, as determined under s.
2377.522, by an out-of-state business, as defined in s. 323.12 (5) (a) 6., and brought into
24this state and used solely for disaster relief work, as defined in s. 323.12 (5) (a) 3.
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