This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
LRB-1460/1
JK:ahe
2017 - 2018 LEGISLATURE
March 7, 2018 - Introduced by Representatives Kulp, Felzkowski, Katsma,
Neylon, Sanfelippo, Spiros and Thiesfeldt, cosponsored by Senators
Marklein, Craig, Roth and Wanggaard. Referred to Committee on Housing
and Real Estate.
AB1003,1,12 1An Act to repeal 66.1113 (1) (d) 1. to 21., 70.995 (2) (a) to (w), 77.994 (2) and
2281.58 (1) (c) 1. a. to e.; to amend 66.1113 (1) (d) (intro.), 70.111 (22) (a), 70.111
3(22) (b), 70.995 (1) (d), 70.995 (2) (intro.), 70.995 (7) (b), 77.53 (9) (a), 281.58 (1)
4(c) 1. (intro.), 323.60 (5) (d) 3., 710.02 (2) (e) and 710.02 (2) (f); to repeal and
5recreate
77.994 (1); and to create 16.316, 66.1113 (1) (d) 1m., 3m., 4m., 5m.,
66m., 7m., 8m., 9m., 10m., 11m., 12m., 13m., 14m., 15m., 16m., 17m., 18m., 19m.,
720m., 21m., 22m., 23m., 24m., 25m., 26m., 27m., 28m., 29m., 30m., 31m., 32m.,
833m., 34m., 35m., 36m., 37m., 38m., 39m., 40m., 41m., 42m., 43m., 44m., 45m.
9and 46m., 70.995 (2) (am), (bm), (cm), (dm), (em), (fm), (gm), (hm), (im), (jm),
10(km), (Lm), (mm), (nm), (om), (pm), (qm), (rm), (sm), (tm), (um), (vm) and (wm)
11and 281.58 (1) (c) 1. am., bm., cm., dm., em., fm., gm., hm., im., jm., km., Lm.
12and mm. of the statutes; relating to: changing industrial classification codes.
Analysis by the Legislative Reference Bureau
This bill changes references to industry classifications set forth in the Standard
Industrial Classification
manual to those in the North American Industry

Classification System
, 2012 edition, and any subsequent edition. The SIC manual
was last updated in 1987. Both the SIC manual and the NAICS are published by the
federal government.
Industry classifications are used under current law for the following purposes:
1. To assess manufacturing property for property tax purposes. Taxpayers who
own property assessed as manufacturing are also eligible to claim certain income tax
credits and sales and use tax exemptions.
2. To determine whether a county or municipality may qualify as a premier
resort area and impose the premier resort area sales tax on sellers in the area based
on their industry classifications.
3. To determine eligibility for the property tax exemption for rented personal
property.
4. To report the classification of each place of business in this state when
obtaining a business tax registration certificate.
5. To administer the clean water fund program.
6. To determine which facilities must comply with toxic chemical release form
requirements under federal law and submit copies of such forms to the Department
of Natural Resources.
7. To determine the activities in this state in which a nonresident may hold an
interest. Current law allows a nonresident to hold an interest in activities classified
as manufacturing or mercantile.
This bill also requires all state agencies to use the North American Industry
Classification System
in order to determine the industrial classification of any
property, entity, or activity included in any program administered by the agencies.
Finally, the bill requires taxation districts to assess property at full value at
least once in every eight-year period and requires the Department of Revenue to
assess manufacturing property at full value at least once in every eight-year period.
Current law requires such assessments at least once in every five-year period.
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:
AB1003,1 1Section 1. 16.316 of the statutes is created to read:
AB1003,3,4 216.316 Industrial classification codes. (1) Notwithstanding the changes
3made by 2017 Wisconsin Act ... (this act), property, businesses, facilities, and
4activities that satisfied the industrial classifications under ss. 66.1113 (1) (d), 2015
5stats., 70.111 (22), 2015 stats., 70.995 (1) (d) and (2), 2015 stats., 77.53 (9) (a), 2015
6stats., 77.994 (1), 2015 stats., 281.58 (1) (c) 1., 2015 stats., 323.60 (5) (d) 3., 2015

1stats., and 710.02 (2) (e) and (f), 2015 stats., before January 1, 2019, satisfy the
2industrial classifications under ss. 66.1113 (1) (d), 70.111 (22), 70.995 (1) (d) and (2),
377.53 (9) (a), 77.994 (1), 281.58 (1) (c) 1., 323.60 (5) (d) 3., and 710.02 (2) (e) and (f)
4after December 31, 2018.
AB1003,3,10 5(2) Beginning on January 1, 2019, the departments, including the department
6of administration, shall use the North American Industry Classification System,
72012 edition, and any subsequent edition, published by the U.S. office of
8management and budget, in order to determine the industrial classification of any
9property, entity, or activity included in any program administered by the
10departments.
AB1003,2 11Section 2. 66.1113 (1) (d) (intro.) of the statutes is amended to read:
AB1003,3,1512 66.1113 (1) (d) (intro.) “Tourism-related retailers" means retailers classified in
13the standard industrial classification manual, 1987 North American Industry
14Classification System, 2012
edition, and any subsequent edition, published by the
15U.S. office of management and budget under the following industry numbers sectors:
AB1003,3 16Section 3. 66.1113 (1) (d) 1. to 21. of the statutes are repealed.
AB1003,4 17Section 4. 66.1113 (1) (d) 1m., 3m., 4m., 5m., 6m., 7m., 8m., 9m., 10m., 11m.,
1812m., 13m., 14m., 15m., 16m., 17m., 18m., 19m., 20m., 21m., 22m., 23m., 24m., 25m.,
1926m., 27m., 28m., 29m., 30m., 31m., 32m., 33m., 34m., 35m., 36m., 37m., 38m., 39m.,
2040m., 41m., 42m., 43m., 44m., 45m. and 46m. of the statutes are created to read:
AB1003,3,2121 66.1113 (1) (d) 1m. 311811 — Retail bakeries.
AB1003,3,2222 3m. 445291 — Baked goods stores.
AB1003,3,2323 4m. 445292 — Confectionery and nut stores.
AB1003,3,2424 5m. 445299 — All other specialty food stores.
AB1003,3,2525 6m. 445310 — Beer, wine, and liquor stores.
AB1003,4,1
17m. 446110 — Pharmacies and drug stores.
AB1003,4,22 8m. 447110 — Gasoline stations with convenience stores.
AB1003,4,33 9m. 447190 — Other gasoline stations.
AB1003,4,44 10m. 451110 — Sporting goods stores.
AB1003,4,55 11m. 452910 — Warehouse clubs and supercenters.
AB1003,4,66 12m. 452990 — All other general merchandise stores.
AB1003,4,77 13m. 453220 — Gift, novelty, and souvenir stores.
AB1003,4,88 14m. 487110 — Scenic and sightseeing transportation, land.
AB1003,4,99 15m. 487210 — Scenic and sightseeing transportation, water.
AB1003,4,1010 16m. 487990 — Scenic and sightseeing transportation, other.
AB1003,4,1111 17m. 532292 — Recreational goods rental.
AB1003,4,1212 18m. 561599 — All other travel arrangement and reservation services.
AB1003,4,1313 19m. 611620 — Sports and recreation instruction.
AB1003,4,1414 20m. 611699 — All other miscellaneous schools and instruction.
AB1003,4,1515 21m. 711110 — Theater companies and dinner theaters.
AB1003,4,1616 22m. 711190 — Other performing arts companies.
AB1003,4,1717 23m. 711212 — Racetracks.
Loading...
Loading...