AB56-ASA1-AA1,14,14
12“
(3) Aid payments. Beginning in the 2019-20 school year, annually on the 4th
13Monday of March, the department shall pay to each eligible school district an amount
14calculated as follows:
AB56-ASA1-AA1,14,1615
(a) Subtract the amount calculated for the eligible school district under sub. (2)
16(b) from the amount calculated under sub. (2) (c).
AB56-ASA1-AA1,14,1917
(b) Multiply the difference determined under par. (a) by the average of the
18number of pupils enrolled in the school district in the current and 2 preceding school
19years.”.
AB56-ASA1-AA1,14,22
22“
Section 1570. 118.40 (2r) (e) 2p. a. of the statutes is amended to read:
AB56-ASA1-AA1,15,623
118.40
(2r) (e) 2p. a. Add the amounts appropriated in the current fiscal year
24under s. 20.255 (2), except s. 20.255 (2) (ac), (aw), (az), (bb), (dg), (dj), (fm), (fp), (fq),
1(fr), (fu), (k), and (m); and s. 20.505 (4) (es); and the amount, as determined by the
2secretary of administration, of the appropriation under s. 20.505 (4) (s) allocated for
3payments to telecommunications providers under contracts with school districts and
4cooperative educational service agencies under s. 16.971 (13)
, for grants to school
5district consortia under s. 16.997 (7), and to make educational technology teacher
6training grants under s. 16.996.
AB56-ASA1-AA1,1570f
7Section 1570f. 118.40 (2r) (e) 2p. a. of the statutes, as affected by 2019
8Wisconsin Act .... (this act), is amended to read:
AB56-ASA1-AA1,15,149
118.40
(2r) (e) 2p. a. Add the amounts appropriated in the current fiscal year
10under s. 20.255 (2), except s. 20.255 (2) (ac), (aw), (az), (bb),
(dg), (dj), (fm), (fp), (fq),
11(fr), (fu), (k), and (m); and s. 20.505 (4) (es); and the amount, as determined by the
12secretary of administration, of the appropriation under s. 20.505 (4) (s) allocated for
13payments to telecommunications providers under contracts with school districts and
14cooperative educational service agencies under s. 16.971 (13).”.
AB56-ASA1-AA1,15,2317
121.905
(1) (b) 2. Except as provided in subd. 3., if a referendum on a resolution
18adopted by a school board under s. 121.91 (3) (a) is held during the 2018-19 school
19year or any school year thereafter and a majority of those voting reject the resolution,
20for the 3 school years following the school year during which the referendum is held,
21that school district's “revenue ceiling” is the applicable amount under par. (a)
plus
22the increase under subds. 4. to 7. for the school year during which the referendum
23is held.
AB56-ASA1-AA1,16,7
1121.905
(1) (b) 3. If, during the 3-school-year period during which a school
2district's revenue ceiling is an amount determined under subd. 1. or 2., a referendum
3on a resolution adopted by the school board under s. 121.91 (3) (a) is held and a
4majority of those voting approve the resolution, beginning in the school year
5immediately following the school year during which the referendum is held, the
6school district's “revenue ceiling” is the amount under par. (a)
plus any applicable
7increase under subds. 4. to 7.
AB56-ASA1-AA1,16,109
121.905
(1) (b) 4. In the 2019-20 school year, “revenue ceiling” means the
10amount under par. (a) for that school year plus $200.
AB56-ASA1-AA1,16,1312
121.905
(1) (b) 5. In the 2020-21 school year, “revenue ceiling” means the
13amount under par. (a) for that school year plus $400.
AB56-ASA1-AA1,16,1615
121.905
(1) (b) 6. In the 2021-22 school year, “revenue ceiling” means the
16amount under par. (a) for that school year plus $300.
AB56-ASA1-AA1,16,1918
121.905
(1) (b) 7. In the 2022-23 school year and each subsequent school year,
19“revenue ceiling” means the amount under par. (a) for that school year plus $200.”.
AB56-ASA1-AA1,16,24
22118. Page 420, line 6: delete the material beginning with “121.91” and ending
23with “may” on line 7 and substitute “121.91
(2m) (im) Notwithstanding par. (i) and
24except as provided in subs. (3), (4), and (8), a school district cannot”.
AB56-ASA1-AA1,17,3
1119. Page 420, line 17: delete the material beginning with “121.91” and
2ending with “may” on line 18 and substitute “121.91
(2m) (j) Notwithstanding par.
3(i) and except as provided in subs. (3), (4), and (8), a school district cannot”.
AB56-ASA1-AA1,17,17
16128. Page 423, line 25: delete the material beginning with “
pars. (j)" and
17ending with “4." on page 424, line 1, and substitute “
4. pars. (i) 2. and (j) 3.”.
AB56-ASA1-AA1,17,2321
139.75
(1) “Business" means any trade, occupation, activity or enterprise
22engaged in for the purpose of selling or distributing tobacco products
or vapor
23products in this state.
AB56-ASA1-AA1,18,42
139.75
(2) “Consumer" means any person who has title to or possession of
3tobacco products
or vapor products in storage for use or other consumption in this
4state.
AB56-ASA1-AA1,18,86
139.75
(4) (a) Any person engaged in the business of selling tobacco products
7or vapor products in this state who brings, or causes to be brought, into this state
8from outside the state any tobacco products
or vapor products for sale;
AB56-ASA1-AA1,18,109
(b) Any person who makes, manufactures or fabricates tobacco products
or
10vapor products in this state for sale in this state; or
AB56-ASA1-AA1,18,1311
(c) Any person engaged in the business of selling tobacco products
or vapor
12products outside this state who ships or transports tobacco products to retailers in
13this state to be sold by those retailers.
AB56-ASA1-AA1,18,1615
139.75
(5) “Manufacturer" means any person who manufactures and sells
16tobacco products
or vapor products.
AB56-ASA1-AA1,18,2018
139.75
(6) “Place of business" means any place where tobacco products
or vapor
19products are sold, manufactured, stored or kept for the purpose of sale or
20consumption, including any vessel, vehicle, airplane, train or vending machine.
AB56-ASA1-AA1,18,2322
139.75
(7) “Retail outlet" means each place of business from which tobacco
23products
or vapor products are sold to consumers.
AB56-ASA1-AA1,19,2
1139.75
(8) “Retailer" means any person engaged in the business of selling
2tobacco products
or vapor products to ultimate consumers.
AB56-ASA1-AA1,19,84
139.75
(9) “Sale" means any transfer, exchange or barter for a consideration.
5It includes a gift by a person engaged in the business of selling tobacco products
or
6vapor products for advertising or as a means of evading this subchapter or for any
7other purpose, and it includes solicitation of orders for, and the sale for, future
8delivery.
AB56-ASA1-AA1,19,1110
139.75
(10) “Storage" means any keeping or retention of tobacco products
or
11vapor products for use or consumption in this state.
AB56-ASA1-AA1,19,1513
139.75
(11) “Subjobber" means any person, other than a manufacturer or
14distributor, who buys tobacco products
or vapor products from a distributor and sells
15them to persons other than the ultimate consumers.
AB56-ASA1-AA1,19,1817
139.75
(13) “Use" means the exercise of any right or power incidental to the
18ownership of tobacco products
or vapor products.”.
AB56-ASA1-AA1,20,10
1139.76
(1m) An excise tax is imposed upon the sale, offering or exposing for
2sale, possession with intent to sell or removal for consumption or sale or other
3disposition for any purpose of vapor products by any person engaged as a distributor
4of them at the rate of $0.05 per milliliter of the liquid or other substance based on the
5volume as listed by the manufacturer and at a proportionate rate for any other
6quantity or fractional part thereof. The tax attaches at the time the vapor products
7are received by the distributor in this state. The tax shall be passed on to the ultimate
8consumer of the vapor products. All vapor products received in this state for sale or
9distribution within this state, except those actually sold as provided in sub. (2), shall
10be subject to such tax.
AB56-ASA1-AA1,20,1712
139.76
(2) Tobacco products
and vapor products sold to or by post exchanges
13of the U.S. armed forces, to or by federally operated veterans hospitals in this state,
14and tobacco products
and vapor products sold to an interstate carrier of passengers
15for hire to be resold to bona fide passengers actually being transported and tobacco
16products
and vapor products sold for shipment outside this state in interstate
17commerce are not subject to the tax.
AB56-ASA1-AA1,21,319
139.77
(1) On or before the 15th day of each month, every distributor with a
20place of business in this state shall file a return showing the quantity
, including
21milliliters in the case of a vapor product, and taxable price of each tobacco product
22or vapor product brought, or caused to be brought, into this state for sale; or made,
23manufactured or fabricated in this state for sale in this state, during the preceding
24month. Every distributor outside this state shall file a return showing the quantity
,
25including milliliters in the case of a vapor product, and taxable price of each tobacco
1product
or vapor product shipped or transported to retailers in this state to be sold
2by those retailers during the preceding month. At the time that the return is filed,
3the distributor shall pay the tax.”.
AB56-ASA1-AA1,21,138
139.78
(1m) A tax is imposed upon the use or storage by consumers of vapor
9products in this state at the rate of $0.05 per milliliter of the liquid or other substance
10based on the volume as listed by the manufacturer and at a proportionate rate for
11any other quantity or fractional part thereof. The tax does not apply if the tax
12imposed by s. 139.76 (1m) on the vapor products has been paid or if the vapor
13products are exempt from the vapor products tax under s. 139.76 (2).
AB56-ASA1-AA1,21,2015
139.78
(2) On or before the 15th day of each month, every consumer who during
16the preceding month has acquired title to or possession for use or storage in this state
17of tobacco products
or vapor products upon which the tax imposed by s. 139.76
(1) has
18not been paid shall file a return showing the quantity of tobacco products
and vapor
19products acquired. At the time when the return is filed, the consumer shall pay the
20tax.
AB56-ASA1-AA1,22,222
139.79
(1) No person may engage in the business of a distributor or subjobber
23of tobacco products
or vapor products at any place of business unless that person has
1filed an application for and obtained a permit from the department to engage in that
2business at such place.
AB56-ASA1-AA1,22,6
3(3) Any person holding a cigarette distributor permit under s. 139.34 may
4obtain a
tobacco products distributor permit
under this section at no charge, and any
5person holding a cigarette jobber permit under s. 139.34 may obtain a
tobacco
6products subjobber permit
under this section at no charge.
AB56-ASA1-AA1,22,15
8139.80 Refunds, credits. If tobacco products
or vapor products upon which
9the tax has been reported and paid are shipped or transported by the distributor to
10consumers to be consumed outside the state or to retailers or subjobbers outside the
11state to be sold by those retailers or subjobbers outside the state or are returned to
12the manufacturer by the distributor or destroyed by the distributor, the tax may be
13refunded or credited to the distributor, as prescribed by the department. Any
14overpayment of the tax imposed under s. 139.78 may be refunded or credited to the
15taxpayer, as prescribed by the department.
AB56-ASA1-AA1,1757m
16Section 1757m. 139.801 (1), (3) (a), (b) and (c) and (4) of the statutes are
17amended to read:
AB56-ASA1-AA1,22,2518
139.801
(1) In this section, “bad debt" means an amount that is equal to the
19purchase price of tobacco products
and vapor products, if such amount may be
20claimed as a deduction under section
166 of the Internal Revenue Code. “
Bad debt"
21does not include financing charges, interest on the wholesale price of tobacco
22products
and vapor products, uncollectible amounts on property that remains in the
23seller's possession until the full purchase price is paid, expenses incurred in
24attempting to collect any debt, debts sold or assigned to 3rd parties for collection, and
25repossessed property.
AB56-ASA1-AA1,23,2
1(
3) (a) A copy of the original invoice for the sale of tobacco products
or vapor
2products that represents bad debt.
AB56-ASA1-AA1,23,43
(b) Evidence that the tobacco products
or vapor products described in the
4invoice under par. (a) were delivered to the person who ordered them.
AB56-ASA1-AA1,23,65
(c) Evidence that the person who ordered and received the tobacco products
or
6vapor products did not pay the distributor for
the tobacco products them.
AB56-ASA1-AA1,23,12
7(4) Any person who possesses tobacco products
or vapor products for which the
8taxes imposed under this subchapter have not been paid and have been claimed as
9a deduction under this section shall file a report as prescribed by the department, pay
10the taxes imposed under this subchapter on
the tobacco products
and vapor products,
11and be subject to this subchapter in the same manner as is provided for persons who
12hold valid permits under this subchapter.
AB56-ASA1-AA1,23,23
14139.802 Preferred claims. If the property of any purchaser of tobacco
15products
or vapor products from any permittee under this subchapter is seized upon
16any intermediate or final process of any court in this state, or if the business of any
17purchaser of tobacco products
or vapor products from any permittee under this
18subchapter is suspended by the action of creditors or put into the hands of any
19assignee, receiver, or trustee, all amounts that are due from the purchaser to any
20permittee for taxes imposed under this subchapter that the permittee has paid to the
21state for tobacco products
or vapor products purchased from the permittee shall be
22considered preferred claims, and shall be paid in full, and the permittee shall be a
23preferred creditor.
