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SB243-SSA1,5,113 73.03 (71) (d) 1. The legislative audit bureau shall review the determinations
4reported under par. (c) 1. and report its findings to the joint legislative audit
5committee and the joint committee on finance no later than November 1, 2019. If the
6legislative audit bureau's review of the determinations reported under par. (c) 1.
7results in a different calculation of the tax rates than that made under par. (b) 1., the
8joint committee on finance shall determine which tax rates to apply to the taxable
9year ending on December 31, 2019 beginning after December 31, 2018, and before
10January 1, 2020
, and report its determination to the governor, the secretary of
11administration, and the secretary of revenue no later than November 10, 2019.
SB243-SSA1,10 12Section 10. 73.03 (71) (d) 2. of the statutes is created to read:
SB243-SSA1,5,2113 73.03 (71) (d) 2. The legislative audit bureau shall review the determinations
14reported under par. (c) 2. and report its findings to the joint legislative audit
15committee and the joint committee on finance no later than November 1, 2020. If the
16legislative audit bureau's review of the determinations reported under par. (c) 2.
17results in a different calculation of the tax rates than that made under par. (b) 2., the
18joint committee on finance shall determine which tax rates to apply to the taxable
19year beginning after December 31, 2019, and before January 1, 2021, and to each
20taxable year thereafter, and report its determination to the governor, the secretary
21of administration, and the secretary of revenue no later than November 10, 2020.
SB243-SSA1,11 22Section 11 . 77.51 (7i) of the statutes is created to read:
SB243-SSA1,6,723 77.51 (7i) “Marketplace provider" means any person who facilitates a retail
24sale by a seller by listing or advertising for sale by the seller, in any manner, tangible
25personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or a

1service specified under s. 77.52 (2) (a) and through agreements or arrangements with
23rd parties, directly or indirectly, who are collecting payment from the purchaser and
3transmitting that payment to the seller, regardless of whether the person receives
4compensation or other consideration in exchange for the services provided by the
5person. “Marketplace provider” does not include a person who provides advertising
6services or product listings and who neither collects payment from the purchaser nor
7remits such payment to the marketplace seller.
SB243-SSA1,12 8Section 12 . 77.51 (7j) of the statutes is created to read:
SB243-SSA1,6,119 77.51 (7j) “Marketplace seller" means a seller who sells products through a
10physical or electronic marketplace operated by a marketplace provider, regardless
11of whether the seller is required to be registered with the department.
SB243-SSA1,13 12Section 13 . 77.51 (11d) of the statutes is amended to read:
SB243-SSA1,6,1613 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p) and ss. 77.52
14(20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product" includes
15tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c),
16and (d), and services.
SB243-SSA1,14 17Section 14 . 77.51 (13) (intro.) of the statutes is amended to read:
SB243-SSA1,6,1918 77.51 (13) (intro.) Except as provided in sub. (13b), “retailer" “Retailer”
19includes:
SB243-SSA1,15 20Section 15 . 77.51 (13) (a) of the statutes is amended to read:
SB243-SSA1,6,2421 77.51 (13) (a) Every seller who makes any sale on the seller's own behalf or on
22behalf of another person
, regardless of whether the sale is mercantile in nature, of
23tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
24(d), or a service specified under s. 77.52 (2) (a).
SB243-SSA1,16 25Section 16 . 77.51 (13) (c) of the statutes is amended to read:
SB243-SSA1,7,10
177.51 (13) (c) When the department determines that it is necessary for the
2efficient administration of this subchapter to regard any salespersons,
3representatives, peddlers, marketplace providers, or canvassers as the agents of the
4dealers, distributors, marketplace sellers, supervisors, or employers under whom
5they operate or from whom they obtain the tangible personal property or items,
6property, or goods under s. 77.52 (1) (b), (c), or (d) sold by them, irrespective of
7whether they are making the sales on their own behalf or on behalf of such dealers,
8distributors, marketplace sellers, supervisors , or employers, the department may so
9regard them and may regard the dealers, distributors, marketplace sellers,
10supervisors, or employers as retailers for purposes of this subchapter.
SB243-SSA1,17 11Section 17 . 77.51 (13) (p) 7. of the statutes is created to read:
SB243-SSA1,7,1312 77.51 (13) (p) 7. Whether the seller sells on the seller's own behalf or on behalf
13of another person.
SB243-SSA1,18 14Section 18 . 77.51 (13) (q) of the statutes is created to read:
SB243-SSA1,7,1815 77.51 (13) (q) A marketplace provider who facilitates, on behalf of a
16marketplace seller, sales that are sourced to this state as provided under s. 77.522
17of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c),
18or (d), or services.
SB243-SSA1,19 19Section 19 . 77.51 (13b) of the statutes is repealed.
SB243-SSA1,20 20Section 20 . 77.51 (14) (n) 7. of the statutes is created to read:
SB243-SSA1,7,2221 77.51 (14) (n) 7. Whether the seller sells on the seller's own behalf or on behalf
22of another person.
SB243-SSA1,21 23Section 21 . 77.51 (17) (g) of the statutes is created to read:
SB243-SSA1,7,2524 77.51 (17) (g) Whether the seller sells on the seller's own behalf or on behalf
25of another person.
SB243-SSA1,22
1Section 22. 77.52 (3m) of the statutes is created to read:
SB243-SSA1,8,72 77.52 (3m) (a) Except as provided in par. (b), a marketplace provider is liable
3for the tax imposed under this section on the entire sales price charged to the
4purchaser, including any amount charged by the marketplace provider for
5facilitating the sale, from the sale, license, lease or rental of tangible personal
6property, or items, property, or goods under sub. (1) (b), (c), or (d), or services under
7sub. (2).
SB243-SSA1,8,238 (b) A marketplace provider whose only activities are facilitating sales of
9tangible personal property or services described in sub. (2) (a) 1. on behalf of
10marketplace sellers operating under a hotel, motel, or restaurant brand name shared
11with the marketplace provider may submit an application to the department to
12request a waiver from collecting and remitting tax on sales facilitated on behalf of
13marketplace sellers. The application shall include the name and address of all
14marketplace sellers selling or furnishing such tangible personal property or services
15in this state, the marketplace seller's sales or use tax permit number obtained under
16sub. (7) or 77.53 (9), and any other information the department requires. The
17department may grant the waiver if it is satisfied that the tax due under this chapter
18is collected and remitted by the marketplace sellers. A marketplace provider that
19is granted the waiver must, within 60 days from a written request by the department,
20provide the name and address of all marketplace sellers selling or furnishing such
21tangible personal property or services in this state, the marketplace seller's sales or
22use tax permit number obtained under sub. (7) or 77.53 (9), and any other
23information the department requires.
SB243-SSA1,9,324 (c) The department may grant waivers under par. (b) for other types of
25marketplace providers if there is evidence that the marketplace sellers have a

1history of reliably collecting and remitting to the department the tax on sales or there
2is other evidence that the marketplace sellers will reliably collect and remit to the
3department the tax on sales.
SB243-SSA1,23 4Section 23 . 77.52 (14) (c) of the statutes is created to read:
SB243-SSA1,9,75 77.52 (14) (c) A marketplace provider shall obtain and maintain each
6exemption certificate from a purchaser claiming an exemption for a sale facilitated
7by the marketplace provider on behalf of a marketplace seller.
SB243-SSA1,24 8Section 24 . 77.523 of the statutes is created to read:
SB243-SSA1,9,12 977.523 Liability of marketplace providers, retailers, and marketplace
10sellers.
(1) A marketplace provider shall collect and remit tax on a sale facilitated
11on behalf of a marketplace seller, unless the marketplace provider has been granted
12a waiver under s. 77.52 (3m) (b).
SB243-SSA1,9,19 13(2) A marketplace provider who collects and remits tax on a sale under sub. (1)
14shall notify the marketplace seller that the marketplace provider is collecting and
15remitting the tax. Upon notification, only the marketplace provider may be audited
16and held liable for tax on the sale, unless the marketplace seller provided insufficient
17or incorrect information to the marketplace provider under sub. (4). If notification
18is not provided, the marketplace provider and marketplace seller may be audited and
19held liable for tax on the sale.
SB243-SSA1,9,23 20(3) Upon examination by the department, a marketplace provider is relieved
21of liability under this subchapter for the failure to collect and remit tax on a sale if
22the marketplace provider can show all of the following to the department's
23satisfaction:
SB243-SSA1,9,2424 (a) The sale was made solely on behalf of a marketplace seller.
SB243-SSA1,9,2525 (b) The marketplace provider notified the marketplace seller under sub. (2).
SB243-SSA1,10,1
1(c) The retail sale was properly sourced to this state under s. 77.522.
SB243-SSA1,10,10 2(4) A marketplace provider is relieved of liability under this section for failure
3to collect and remit the correct amount of tax to the extent that the marketplace
4provider demonstrates to the satisfaction of the department that the error is due to
5insufficient or incorrect information given to the marketplace provider by the
6marketplace seller, except that this subsection does not apply if the marketplace
7provider and the marketplace seller are related entities, as defined in s. 71.01 (9am).
8A marketplace seller that provides insufficient or incorrect information to the
9marketplace provider may be audited and held liable for the tax if the marketplace
10provider is relieved of liability under this subsection.
SB243-SSA1,10,13 11(6) Nothing in this section affects the obligations of a purchaser to remit use
12tax on a transaction for which the retailer or marketplace provider and marketplace
13seller did not collect and remit the tax.
SB243-SSA1,25 14Section 25 . 77.585 (1g) of the statutes is created to read:
SB243-SSA1,10,2015 77.585 (1g) A marketplace provider who collects and remits tax on behalf of a
16marketplace seller under s. 77.523 may claim a bad debt deduction under this
17subsection if either the marketplace provider or marketplace seller may claim a
18deduction under section 166 of the Internal Revenue Code for the sales transaction.
19A marketplace seller may not claim a deduction under this subsection for the same
20transaction.
SB243-SSA1,26 21Section 26 . 77.585 (11) of the statutes is created to read:
SB243-SSA1,10,2422 77.585 (11) A marketplace seller may claim as a deduction on a return under
23s. 77.58 the amount of the sales price for which the marketplace seller received
24notification under s. 77.523 (2).
SB243-SSA1,27 25Section 27 . 77.982 (2) of the statutes is amended to read:
SB243-SSA1,11,6
177.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (13), (14), (14g), (15a), and
2(15b), and (17), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.522, 77.523, 77.54
3(51) and (52), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5),
4(6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch.
5III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes
6under subch. V, applies to the tax under this subchapter.
SB243-SSA1,28 7Section 28 . 77.991 (2) of the statutes is amended to read:
SB243-SSA1,11,148 77.991 (2) Sections 77.51 (12m), (13), (14), (14g), (15a), and (15b), and (17),
977.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and
10(7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and
1177.62, as they apply to the taxes under subch. III, apply to the tax under this
12subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the
13tax under this subchapter. The renter shall collect the tax under this subchapter
14from the person to whom the passenger car is rented.
SB243-SSA1,29 15Section 29 . 77.9951 (2) of the statutes is amended to read:
SB243-SSA1,11,2116 77.9951 (2) Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), and (15b), and
17(17),
77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m),
18and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m),
19and 77.62, as they apply to the taxes under subch. III, apply to the fee under this
20subchapter. The renter shall collect the fee under this subchapter from the person
21to whom the vehicle is rented.
SB243-SSA1,30 22Section 30 . Effective date.
SB243-SSA1,12,223 (1) Sales tax collection by marketplace providers. This treatment of ss.
2466.0615 (1m) (f) 2. and (g), 77.51 (7i), (7j), (11d), (13) (intro.), (a), (c), (p) 7., and (q),
25(13b), (14) (n) 7., and (17) (g), 77.52 (3m) and (14) (c), 77.523, 77.585 (1g) and (11),

177.982 (2), 77.991 (2), and 77.9951 (2) takes effect on the first day of the calendar
2quarter that is at least 3 months after publication.
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