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AB64-ASA1,668,1312 1. The name of the employer and the employer's Wisconsin income tax
13identification number, if any.
AB64-ASA1,668,1414 2. The name of the employee and the employee's social security number, if any.
AB64-ASA1,668,1615 3. The total amount of wages the employer paid in the calendar year to the
16employee.
AB64-ASA1,668,1817 (b) An employee that receives a statement under par. (a) shall furnish the
18department one copy of the statement along with the employee's return for the year.
AB64-ASA1,668,23 19(2) Statement employer must file. Every employer required to furnish a
20statement under sub. (1) (a) shall file, with respect to the wages paid by the employer
21to an employee as described in sub. (1) during the calendar year, on or before January
2231 of the year following the year in which the wages are paid, one copy of the
23statement.
AB64-ASA1,1135 24Section 1135 . 71.72 of the statutes is amended to read:
AB64-ASA1,669,16
171.72 Statement of nonwage payments. Every resident of this state and
2every nonresident carrying on activities within this state, whether taxable or not
3under this chapter, who pays in any calendar year for services performed within this
4state by an individual remuneration which that is excluded from the definition of
5wages in s. 71.63 (6), in the amount of $600 or more, shall, on or before February 28
6January 31 of the year following the year in which the payments were are made, file
7a statement disclosing the name of the payor, the name and address of the recipient
8of the payment, and the total amount paid in such the calendar year to such the
9recipient. The person who pays for the services shall, on or before January 31 of the
10year in which the statement is required to be furnished to the department
that
11deadline
, furnish the recipient of the payment with a copy of that the statement. In
12any case in which an individual receives wages, as defined in s. 71.63 (6), and also
13remuneration for services which remuneration is excluded from such definition, both
14from the same payor, the wages and the excluded remuneration shall both be
15reported in the statement required by s. 71.71 (2) in a manner satisfactory to the
16department, regardless of the amount of the excluded remuneration.
AB64-ASA1,1136 17Section 1136 . 71.73 (2) (intro.), (a), (b) and (c) of the statutes are consolidated,
18renumbered 71.73 (2) and amended to read:
AB64-ASA1,669,2419 71.73 (2) Extensions. If an employer a person applies for an extension and
20shows good cause why an extension should be granted, the department of revenue
21may grant the following extensions for the following statements: (a) Sixty days a
2230-day extension
for filing a rent and royalty statement under s. 71.70. (b) Thirty
23days for filing
, a wage statement under s. 71.71 . (c) Sixty days for filing, a wage
24statement under s. 71.715, or
a statement of nonwage payments under s. 71.72.
AB64-ASA1,1139 25Section 1139 . 71.75 (7m) of the statutes is created to read:
AB64-ASA1,670,4
171.75 (7m) The department shall not issue a refund to an employed individual
2before March 1 unless both the individual and the individual's employer have filed
3all required returns and forms with the department for the taxable year for which
4the individual claims a refund.
AB64-ASA1,1140 5Section 1140 . 71.77 (2n) of the statutes is created to read:
AB64-ASA1,670,96 71.77 (2n) Notwithstanding sub. (2), the department may make an assessment
7within one year of receiving notice of revocation from the Wisconsin Economic
8Development Corporation to recover all or a part of any tax credit claimed by a
9taxpayer, but revoked by the corporation.
AB64-ASA1,1151 10Section 1151 . 71.80 (20) of the statutes is amended to read:
AB64-ASA1,670,1411 71.80 (20) Electronic filing. If a person is required to file 50 10 or more wage
12statements or 50 10 or more of any one type of information return with the
13department, the person shall file the statements or the returns electronically, by
14means prescribed by the department.
AB64-ASA1,1152 15Section 1152 . 71.80 (25) of the statutes is created to read:
AB64-ASA1,670,2016 71.80 (25) Net operating and business loss carry-forward and carry-back.
17(a) No offset of Wisconsin income may be made under s. 71.05 (8) (b) 1., 71.26 (4) (a),
18or 71.45 (4) (a) unless the incurred loss was computed on a return that was filed
19within 4 years of the unextended due date for filing the original return for the taxable
20year in which the loss was incurred.
AB64-ASA1,670,2321 (b) No carry-back of a loss may be allowed under s. 71.05 (8) (b) 1. unless
22claimed within 4 years of the unextended due date for filing the original return for
23the taxable year to which the loss is carried back.
AB64-ASA1,1153 24Section 1153 . 71.83 (1) (cf) of the statutes is created to read:
AB64-ASA1,671,9
171.83 (1) (cf) Inconsistent estate basis reporting. If any portion of an
2underpayment of tax required to be shown on a Wisconsin return is the result of an
3inconsistent estate basis reporting, there shall be added to the tax an amount equal
4to 20 percent of that portion of the underpayment. For purposes of this paragraph,
5an inconsistent estate basis reporting occurs if the property basis claimed on a
6Wisconsin return exceeds the property basis determined under section 1014 (f) of the
7Internal Revenue Code. The department shall assess, levy, and collect the penalty
8under this paragraph in the same manner as it assesses, levies, and collects taxes
9under this chapter.
AB64-ASA1,1160d 10Section 1160d. 71.98 (8) of the statutes is created to read:
AB64-ASA1,671,1411 71.98 (8) Charitable distributions from an individual retirement account.
12 For taxable years beginning after December 31, 2017, section 408 (d) (8) of the
13Internal Revenue Code, relating to a tax-free qualified charitable distribution from
14an individual retirement account directly to a charitable organization.
AB64-ASA1,1162 15Section 1162 . 73.03 (69) (b) 1. of the statutes is amended to read:
AB64-ASA1,671,2216 73.03 (69) (b) 1. The business has at least 2 full-time employees and the
17amount of payroll compensation paid by the business in this state is equal to at least
1850 percent of the amount of all payroll compensation paid by the business. An
19employee of a professional employer organization, as defined in s. 202.21 (5), or a
20professional employer group, as defined in s. 202.21 (4), who is performing services
21for a client is considered an employee solely of the client for purposes of this
22subdivision.
AB64-ASA1,1162m 23Section 1162m. 73.03 (71) (b) of the statutes is amended to read:
AB64-ASA1,672,624 73.03 (71) (b) After the department makes the determination under par. (a),
25the department shall determine how much the individual income tax rates under s.

171.06 may be reduced in the following taxable year in order to eliminate the
2alternative minimum tax under s. 71.08 and
decrease individual income tax revenue
3by the amount determined under par. (a). For purposes of this paragraph, the
4department shall calculate the tax rate reductions in proportion to the share of gross
5tax attributable to each of the tax brackets under s. 71.06 in effect during the most
6recently completed taxable year.
AB64-ASA1,1162n 7Section 1162n. 73.03 (71) (c) of the statutes is amended to read:
AB64-ASA1,672,138 73.03 (71) (c) The department shall certify the determinations made under
9pars. (a) and (b) to the secretary of the department of administration, to the governor,
10and to the legislature and specify with that certification that the elimination of the
11alternative minimum tax and
the new tax rates take effect in the taxable year
12following the taxable year in which the department makes the certification under
13this paragraph.
AB64-ASA1,1165d 14Section 1165d. 73.06 (3) of the statutes is amended to read:
AB64-ASA1,673,515 73.06 (3) The department of revenue, through its supervisors of equalization,
16shall examine and test the work of assessors during the progress of their assessments
17and ascertain whether any of them is assessing property at other than full value or
18is omitting property subject to taxation from the roll. The department and such
19supervisors shall have the rights and powers of a local assessor for the examination
20of persons and property and for the discovery of property subject to taxation. If any
21property has been omitted or not assessed according to law, they shall bring the same
22to the attention of the local assessor of the proper district and if such local assessor
23shall neglect or refuse to correct the assessment they shall report the fact to the board
24of review. If it discovers errors in identifying or valuing property that is exempt
25under s. 70.11 (39) or (39m), the department shall change the specification of the

1property as taxable or exempt and shall change the value of the property.
All
2disputes between the department, municipalities, and property owners about the
3taxability or value of property that is reported under s. 79.095 (2) (a) or of the
4property under s. 70.995 (12r) shall be resolved by using the procedures under s.
570.995 (8).
AB64-ASA1,1169 6Section 1169 . 77.14 of the statutes is amended to read:
AB64-ASA1,673,14 777.14 Forest croplands information, protection, appropriation. The
8department of natural resources shall publish and distribute information regarding
9the method of taxation of forest croplands under this subchapter, and may employ
10a fire warden in charge of fire prevention in forest croplands. All actual and
11necessary expenses incurred by the department of natural resources or by the
12department of revenue in the performance of their duties under this subchapter shall
13be paid from the appropriation made in s. 20.370 (1) (2) (mv) upon certification by the
14department incurring such expenses.
AB64-ASA1,1170 15Section 1170 . 77.22 (2) (c) of the statutes is repealed.
AB64-ASA1,1171 16Section 1171 . 77.22 (2) (d) of the statutes is repealed.
AB64-ASA1,1171r 17Section 1171r. 77.51 (1bm) of the statutes is created to read:
AB64-ASA1,673,2018 77.51 (1bm) “Beekeeping” means the business of moving, raising, producing,
19and other management of bees or bee products, regardless of the number of hives of
20bees managed.
AB64-ASA1,1172 21Section 1172 . 77.51 (2) of the statutes is amended to read:
AB64-ASA1,674,1422 77.51 (2) “Contractors" and “subcontractors" are the consumers of tangible
23personal property or items or goods under s. 77.52 (1) (b) or (d) used by them in real
24property construction activities, and the sales and use tax applies to the sale of
25tangible personal property or items or goods under s. 77.52 (1) (b) or (d) to them. A

1contractor engaged primarily in real property construction activities may use resale
2certificates only with respect to purchases of tangible personal property or items or
3goods under s. 77.52 (1) (b) or (d) which that the contractor has sound reason to
4believe the contractor will sell to customers for whom the contractor will not perform
5real property construction activities involving the use of such tangible personal
6property or items or goods under s. 77.52 (1) (b) or (d). In this subsection, “real
7property construction activities" means activities that occur at a site where tangible
8personal property or items or goods under s. 77.52 (1) (b) or (d) that are applied or
9adapted to the use or purpose to which real property is devoted are affixed to that real
10property, if the intent of the person who affixes that property is to make a permanent
11accession to the real property. In this subsection, “real property construction
12activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to
13real property or affixing to real property tangible personal property that remains
14tangible personal property after it is affixed.
AB64-ASA1,1173 15Section 1173 . 77.51 (9) (a) of the statutes is renumbered 77.51 (9) (a) 1.
AB64-ASA1,1174 16Section 1174 . 77.51 (9) (a) 2. of the statutes is created to read:
AB64-ASA1,674,2317 77.51 (9) (a) 2. For purposes of subd. 1., it is presumed that a seller is not
18pursuing a vocation, occupation, or business or a partial vocation or occupation or
19part-time business as a vendor of tangible personal property, or items, property, or
20goods under s. 77.52 (1) (b), (c), or (d), or taxable services if the seller's total taxable
21sales price from sales of tangible personal property, items, property, and goods under
22s. 77.52 (1) (b), (c), and (d), and taxable services is less than $2,000 during a calendar
23year.
AB64-ASA1,1176 24Section 1176 . 77.51 (12t) of the statutes is created to read:
AB64-ASA1,675,8
177.51 (12t) “Real property construction activities" means activities that occur
2at a site where tangible personal property or items or goods under s. 77.52 (1) (b) or
3(d) that are applied or adapted to the use or purpose to which real property is devoted
4are affixed to that real property, if the intent of the person who affixes that property
5is to make a permanent accession to the real property. “Real property construction
6activities" does not include affixing property subject to tax under s. 77.52 (1) (c) to
7real property or affixing to real property tangible personal property that remains
8tangible personal property after it is affixed.
AB64-ASA1,1177 9Section 1177 . 77.51 (13) (am) of the statutes is amended to read:
AB64-ASA1,675,1410 77.51 (13) (am) Any person making any retail sale of a motor vehicle, aircraft,
11snowmobile, recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer,
12all-terrain vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s.
1323.335 (1) (q),
or boat registered or titled, or required to be registered or titled, under
14the laws of this state or of the United States.
AB64-ASA1,1177d 15Section 1177d. 77.51 (13) (o) of the statutes is amended to read:
AB64-ASA1,675,1716 77.51 (13) (o) A person selling drugs for animals or bees to a veterinarian. As
17used in this paragraph, “animal" includes livestock, pets, and poultry.
AB64-ASA1,1177t 18Section 1177t. 77.52 (2) (a) 5. a. of the statutes is repealed.
AB64-ASA1,1178 19Section 1178 . 77.52 (2) (a) 10. of the statutes is amended to read:
AB64-ASA1,676,1820 77.52 (2) (a) 10. Except for the repair, service, alteration, fitting, cleaning,
21painting, coating, towing, inspection, and maintenance of any aircraft or aircraft
22parts; except for services provided by veterinarians; and except for installing or
23applying tangible personal property, or items or goods under sub. (1) (b) or (d), that,
24subject to par. (ag), when installed or applied, will constitute an addition or capital
25improvement of real property; the repair, service, alteration, fitting, cleaning,

1painting, coating, towing, inspection, and maintenance of all items of tangible
2personal property or items, property, or goods under sub. (1) (b), (c), or (d), unless, at
3the time of that repair, service, alteration, fitting, cleaning, painting, coating,
4towing, inspection, or maintenance, a sale in this state of the type of property, item,
5or good repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected,
6or maintained would have been exempt to the customer from sales taxation under
7this subchapter, other than the exempt sale of a motor vehicle or truck body to a
8nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.522
9or unless the repair, service, alteration, fitting, cleaning, painting, coating, towing,
10inspection, or maintenance is provided under a contract that is subject to tax under
11subd. 13m. The tax imposed under this subsection applies to the repair, service,
12alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of
13items listed in par. (ag), regardless of whether the installation or application of
14tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d)
15related to the items is an addition to or a capital improvement of real property, except
16that the tax imposed under this subsection does not apply to the original installation
17or the complete replacement of an item listed in par. (ag), if that installation or
18replacement is a real property construction activity under s. 77.51 (2).
AB64-ASA1,1179 19Section 1179 . 77.52 (2m) (b) of the statutes is amended to read:
AB64-ASA1,677,220 77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
2110., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all tangible
22personal
property or items, property, or goods under s. 77.52 (1) (b), (c), or (d)
23physically transferred, or transferred electronically, to the customer in conjunction
24with the selling, performing, or furnishing of the service is a sale of tangible personal

1property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) separate from
2the selling, performing, or furnishing of the service.
AB64-ASA1,1181 3Section 1181 . 77.52 (13) of the statutes is amended to read:
AB64-ASA1,677,154 77.52 (13) For the purpose of the proper administration of this section and to
5prevent evasion of the sales tax it shall be presumed that all receipts are subject to
6the tax until the contrary is established. The burden of proving that a sale of tangible
7personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
8is not a taxable sale at retail is upon the person who makes the sale unless that
9person takes from the purchaser an electronic or a paper certificate, in a manner
10prescribed by the department, to the effect that the property, item, good, or service
11is purchased for resale or is otherwise exempt, except that no certificate is required
12for the sale of tangible personal property, or items, property, or goods under sub. (1)
13(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
14(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
15(51), and (52), and (66).
AB64-ASA1,1182n 16Section 1182n. 77.522 (4) (h) of the statutes is repealed.
AB64-ASA1,1184 17Section 1184 . 77.53 (17) of the statutes is amended to read:
AB64-ASA1,678,318 77.53 (17) This section does not apply to tangible personal property or items,
19property, or goods under s. 77.52 (1) (b), (c), or (d) purchased outside this state, as
20determined under s. 77.522, other than motor vehicles, boats, snowmobiles,
21recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain
22vehicles, utility terrain vehicles, off-highway motorcycles, as defined in s. 23.335 (1)
23(q),
and airplanes registered or titled or required to be registered or titled in this
24state, which is brought into this state by a nondomiciliary for the person's own
25storage, use or other consumption while temporarily within this state when such

1property, item, or good is not stored, used or otherwise consumed in this state in the
2conduct of a trade, occupation, business or profession or in the performance of
3personal services for wages or fees.
AB64-ASA1,1185 4Section 1185 . 77.53 (18) of the statutes is amended to read:
AB64-ASA1,678,135 77.53 (18) This section does not apply to the storage, use or other consumption
6in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c),
7or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile
8homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as
9defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, and utility
10terrain vehicles, and off-highway motorcycles, as defined in s. 23.335 (1) (q), for
11personal use, purchased by a nondomiciliary of this state outside this state, as
12determined under s. 77.522, 90 days or more before bringing the goods, items, or
13property into this state in connection with a change of domicile to this state.
AB64-ASA1,1185p 14Section 1185p. 77.54 (3) (a) of the statutes is amended to read:
AB64-ASA1,679,515 77.54 (3) (a) The sales price from the sales sale of and the storage, use, or other
16consumption of tractors and machines, including accessories, attachments, and
17parts, lubricants, nonpowered equipment, and other tangible personal property, or
18items or property under s. 77.52 (1) (b) or (c), that are used exclusively and directly,
19or are consumed or lose their identities, in the business of farming, including dairy
20farming, agriculture, horticulture, floriculture, silviculture, beekeeping, and custom
21farming services, but excluding automobiles, trucks, and other motor vehicles for
22highway use; excluding personal property that is attached to, fastened to, connected
23to, or built into real property or that becomes an addition to, component of, or capital
24improvement of real property; and excluding tangible personal property, or items or
25property under s. 77.52 (1) (b) or (c), used or consumed in the erection of buildings

1or in the alteration, repair, or improvement of real property, regardless of any
2contribution that that personal property, or item or property under s. 77.52 (1) (b) or
3(c), makes to the production process in that building or real property and regardless
4of the extent to which that personal property, or item or property under s. 77.52 (1)
5(b) or (c), functions as a machine, except as provided in par. (c).
AB64-ASA1,1185t 6Section 1185t. 77.54 (3m) (intro.) of the statutes is amended to read:
AB64-ASA1,679,107 77.54 (3m) (intro.) The sales price from the sale of and the storage, use, or other
8consumption of the following items if they are used exclusively by the purchaser or
9user in the business of farming; including dairy farming, agriculture, horticulture,
10floriculture, silviculture, beekeeping, and custom farming services:
AB64-ASA1,1185v 11Section 1185v. 77.54 (3m) (hm) of the statutes is created to read:
AB64-ASA1,679,1212 77.54 (3m) (hm) Bees, beehives, and bee combs.
AB64-ASA1,1185w 13Section 1185w. 77.54 (3m) (L) of the statutes is amended to read:
AB64-ASA1,679,1514 77.54 (3m) (L) Containers for fruits, vegetables, bee products, grain, hay,
15silage, and animal wastes.
AB64-ASA1,1186 16Section 1186 . 77.54 (7) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,679,2317 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile,
18recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain
19vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q),
20or aircraft and the item is registered or titled, or required to be registered or titled,
21in this state or if the item is a boat that is registered or titled, or required to be
22registered or titled, in this state or under the laws of the United States, the
23exemption under par. (a) applies only if all of the following conditions are fulfilled:
AB64-ASA1,1186d 24Section 1186d. 77.54 (9m) of the statutes is amended to read:
AB64-ASA1,680,13
177.54 (9m) The sales price from the sale of and the storage, use, or other
2consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
3or (c), sold to a construction contractor who, in fulfillment of a real property
4construction activity, transfers the tangible personal property, or items or property
5under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
6or (f), a technical college district, the Board of Regents of the University of Wisconsin
7System, an institution, as defined in s. 36.05 (9), a college campus, as defined in 36.05
8(6m), or the University of Wisconsin-Extension,
if such tangible personal property,
9or items or property, becomes a component of a facility in this state that is owned by
10the entity. In this subsection, “facility" means any building, shelter, parking lot,
11parking garage, athletic field, athletic park, storm sewer, water supply system, or
12sewerage and waste water treatment facility, but does not include a highway, street,
13or road.
AB64-ASA1,1187 14Section 1187 . 77.54 (20n) (d) of the statutes is created to read:
AB64-ASA1,680,1715 77.54 (20n) (d) The sales price from the sale of and the storage, use, or other
16consumption of prepared food that is sold by a retailer and that meets all of the
17following conditions:
AB64-ASA1,680,1818 1. The prepared food is not candy, soft drinks, or dietary supplements.
AB64-ASA1,680,2119 2. The retailer manufactures the prepared food in a building assessed as
20manufacturing property under s. 70.995, or that would be assessed as
21manufacturing property under s. 70.995 if the building was located in this state.
AB64-ASA1,680,2322 3. The retailer makes no retail sales of prepared food at the building described
23in subd. 2.
AB64-ASA1,680,2424 4. Any of the following applies:
AB64-ASA1,681,3
1a. The retailer freezes the prepared food prior to its sale and sells the prepared
2food at retail in a frozen state, and the prepared food is not sold with eating utensils
3that are provided by the retailer, as described in s. 77.51 (10m) (a) 3.
AB64-ASA1,681,44 b. The prepared food consists of more than 50 percent yogurt.
AB64-ASA1,1187d 5Section 1187d. 77.54 (23n) of the statutes is renumbered 77.54 (23n) (b)
6(intro.) and amended to read:
AB64-ASA1,681,127 77.54 (23n) (b) (intro.) The sales price from the sales of tangible personal
8property and property under s. 77.52 (1) (c) to, and the storage, use, or other
9consumption of tangible personal property and property under s. 77.52 (1) (c) by, a
10person who is licensed to operate a commercial radio or television station in this
11state, if the tangible personal property or property under s. 77.52 (1) (c) is used any
12of the following:
AB64-ASA1,681,18 131. Used exclusively and directly in, or is fuel or electricity consumed in, the
14origination or integration of various sources of program material for commercial
15radio or television transmissions that are generally available to the public free of
16charge without a subscription or service agreement. This subsection applies to
17vehicles licensed for highway use and equipment used to transmit or receive signals
18from a satellite
.
AB64-ASA1,1187e 19Section 1187e. 77.54 (23n) (a) of the statutes is created to read:
AB64-ASA1,681,2320 77.54 (23n) (a) In this subsection, “program material" means material
21transmitted by a commercial radio or television station that is generally available
22to the public free of charge without a subscription or service agreement. “ Program
23material" includes material used in origination.
AB64-ASA1,1187f 24Section 1187f. 77.54 (23n) (b) 2. to 5. of the statutes are created to read:
AB64-ASA1,682,3
177.54 (23n) (b) 2. Used primarily for transmitting or receiving commercial
2radio or television program material, including a broadcast transmitter, a satellite
3dish, and a communications tower and the material used to construct the tower.
AB64-ASA1,682,54 3. Leased space on a communications tower if the space is used exclusively for
5transmitting or receiving commercial radio or television program material.
AB64-ASA1,682,76 4. A motor vehicle licensed for highway use and used exclusively in the
7origination of commercial radio or television program material.
AB64-ASA1,682,98 5. A part, an accessory, or a supply, including fuel or electricity, that is used for
9any of the property that is exempt under in subds. 1. to 4.
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