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LRB-3508/1
JK:wlj
2017 - 2018 LEGISLATURE
May 31, 2017 - Introduced by Representatives Pope, Berceau, Bowen, Considine,
Crowley, Kolste, Sinicki and Subeck, cosponsored by Senators Miller and
Ringhand. Referred to Committee on Ways and Means.
AB352,1,3 1An Act to create 20.566 (1) (gh) and 77.61 (4) (b) of the statutes; relating to:
2providing an itemized statement of sales to customers in this state for sales and
3use tax purposes and making an appropriation.
Analysis by the Legislative Reference Bureau
Under this bill, generally, if the total amount of a person's sales of tangible
personal property and taxable services to customers in this state exceeds $50,000
during the year, not including occasional sales, and the person is not required to
collect the sales and use tax imposed on such sales, the person must provide an
itemized statement to each customer in this state of the sales made to that customer.
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:
AB352,1 4Section 1. 20.566 (1) (gh) of the statutes is created to read:
AB352,1,75 20.566 (1) (gh) Seller statements and summaries. All moneys received under
6s. 77.61 (4) (b) 3. to administer the reporting requirements under s. 77.61 (4) (b) 1.
7and 2.
AB352,2
1Section 2. 77.61 (4) (b) of the statutes is created to read:
AB352,2,142 77.61 (4) (b) 1. Except as provided in subd. 2., if the total amount of a person's
3sales of tangible personal property; items, property, and goods under s. 77.52 (1) (b),
4(c), and (d); and taxable services to customers in this state exceeds $50,000 during
5the year, not including occasional sales, and the person is not required to collect the
6taxes imposed under s. 77.52 or 77.53, that person shall, no later than January 31
7of the subsequent year, provide an itemized statement to each customer in this state
8of the person's sales to that customer in the previous year. Each person who is
9required to provide itemized statements as provided under this subdivision shall
10electronically transmit, in the form and manner determined by the department,
11verification that the person has complied with the requirements of this subdivision.
12This subdivision does not apply to a person who is not required to collect the taxes
13imposed under s. 77.52 or 77.53, but who voluntarily collects the taxes and submits
14the taxes to the department in the manner provided under s. 77.58.
AB352,2,1815 2. A person who is required to provide itemized statements to customers as
16provided under subd. 1. may, instead, provide to the department a summary of all
17of the person's sales to customers in this state that includes the name and address
18of each customer and the sales price of each sale.
AB352,2,2219 3. The department may impose a fee on each person who provides itemized
20statements under subd. 1. or summaries under subd. 2. to pay the cost of
21administering this paragraph. The department shall credit the amounts collected
22under this subdivision to the appropriation account under s. 20.566 (1) (gh).
AB352,3 23Section 3. Initial applicability.
AB352,2,2424 (1) This act first applies to sales made on January 1, 2018.
AB352,4 25Section 4. Effective date.
AB352,3,2
1(1) This act takes effect on the day after publication, or on the 2nd day after
2publication of the 2017 biennial budget act, whichever is later.
AB352,3,33 (End)
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