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AB754-ASA1,69 7Section 69 . 71.34 (1g) (m) of the statutes is created to read:
AB754-ASA1,30,118 71.34 (1g) (m) 1. For taxable years beginning after December 31, 2019, for tax
9option corporations, “Internal Revenue Code" means the federal Internal Revenue
10Code as amended to December 31, 2019, except as provided in subds. 2., 3., and 5. and
11s. 71.98 and subject to subd. 4.
AB754-ASA1,31,912 2. For purposes of this paragraph, “Internal Revenue Code" does not include
13the following provisions of federal public laws for taxable years beginning after
14December 31, 2019: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
15106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
16109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
17P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
18110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
1915351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
20312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
211501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
22111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
23111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
24411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
25P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to

1171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
213201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
313801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
414221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
540306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
6sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
7(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
8115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
9117, 118, 130, 132, and 145 of division Q of P.L. 116-94.
AB754-ASA1,31,1110 3. For purposes of this paragraph, “Internal Revenue Code" does not include
11amendments to the federal Internal Revenue Code enacted after December 31, 2019.
AB754-ASA1,31,1912 4. For purposes of this paragraph, the provisions of federal public laws that
13directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
14apply for Wisconsin purposes at the same time as for federal purposes, except that
15changes made by section 13516 of P.L. 115-97, sections 20101, 20102, 20104, 20201,
1640201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
17of P.L. 115-123, section 101 (a), (b), and (h) of division U of P.L. 115-141, section 1122
18of P.L. 116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L. 116-94, and
19section 2 of P.L. 116-98 apply for taxable years beginning after December 31, 2019.
AB754-ASA1,31,23205. For purposes of this paragraph, section 1366 (f) of the Internal Revenue Code
21(relating to pass-through of items to shareholders) is modified by substituting the
22tax under s. 71.35 for the taxes under sections 1374 and 1375 of the Internal Revenue
23Code.
AB754-ASA1,70 24Section 70 . 71.34 (1u) of the statutes is created to read:
AB754-ASA1,32,2
171.34 (1u) For purposes of s. 71.34 (1g) (b), 2013 stats., “Internal Revenue
2Code" includes section 109 of division U of P.L. 115-141.
AB754-ASA1,71 3Section 71 . 71.42 (2) (c), (d), (e), (f), (g), (h) and (i) of the statutes are repealed.
AB754-ASA1,72 4Section 72 . 71.42 (2) (j) 3. m. of the statutes is created to read:
AB754-ASA1,32,65 71.42 (2) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
6U of P.L. 115-141.
AB754-ASA1,73 7Section 73 . 71.42 (2) (j) 3. n. of the statutes is created to read:
AB754-ASA1,32,98 71.42 (2) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
9of division O of P.L. 116-94.
AB754-ASA1,74 10Section 74 . 71.42 (2) (k) 3. of the statutes is amended to read:
AB754-ASA1,32,1611 71.42 (2) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
12not include amendments to the federal Internal Revenue Code enacted after
13December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1411025, and 13543 of P.L. 115-97, sections 40307 and 40413 of P.L. 115-123, and
15section 102 of division M and sections 110, 111, and 116 (b) of division O of P.L.
16116-94
.
AB754-ASA1,75 17Section 75 . 71.42 (2) (L) 1. of the statutes is amended to read:
AB754-ASA1,32,2118 71.42 (2) (L) 1. For taxable years beginning after December 31, 2017, and
19before January 1, 2020,
“Internal Revenue Code" means the federal Internal
20Revenue Code as amended to December 31, 2017, except as provided in subds. 2. to
214. and s. 71.98 and subject to subd. 5.
AB754-ASA1,76 22Section 76 . 71.42 (2) (L) 3. of the statutes is amended to read:
AB754-ASA1,33,423 71.42 (2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
24not include amendments to the federal Internal Revenue Code enacted after
25December 31, 2017, except that “Internal Revenue Code” includes sections 40307

1and 40413 of P.L. 115-123; section 1203 of P.L. 116-25; section 102 of division M,
2sections 108, 110, 111, 115, 116 (a) and (b), 204, 206, 302, and 601 of division O, section
31302 of division P, and sections 131, 202 (d), 204 (c), 205, and 301 of division Q of P.L.
4116-94, and section 2 (b) of P.L. 116-98
.
AB754-ASA1,77 5Section 77 . 71.42 (2) (L) 5. of the statutes is amended to read:
AB754-ASA1,33,116 71.42 (2) (L) 5. For purposes of this paragraph, the provisions of federal public
7laws that directly or indirectly affect the Internal Revenue Code, as defined in this
8paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
9except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1013306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
11first apply for taxable years beginning after December 31, 2017
.
AB754-ASA1,78 12Section 78 . 71.42 (2) (m) of the statutes is created to read:
AB754-ASA1,33,1513 71.42 (2) (m) 1. For taxable years beginning after December 31, 2019, “Internal
14Revenue Code" means the federal Internal Revenue Code as amended to December
1531, 2019, except as provided in subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB754-ASA1,34,1316 2. For purposes of this paragraph, “Internal Revenue Code" does not include
17the following provisions of federal public laws for taxable years beginning after
18December 31, 2019: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
19106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
20109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
21P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
22110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
2315351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
24312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
251501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.

1111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
2111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
3411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
4P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
5171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 11012,
613201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
713801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
814221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections 40304, 40305,
940306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L. 115-141;
10sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
11(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
12115-141; and section 301 of division O and sections 101, 102, 103, 104, 114, 115, 116,
13117, 118, 130, 132, and 145 of division Q of P.L. 116-94.
AB754-ASA1,34,1514 3. For purposes of this paragraph, “Internal Revenue Code" does not include
15amendments to the federal Internal Revenue Code enacted after December 31, 2019.
AB754-ASA1,34,2316 4. For purposes of this paragraph, the provisions of federal public laws that
17directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
18apply for Wisconsin purposes at the same time as for federal purposes, except that
19changes made by section 13516 of P.L. 115-97, sections 20101, 20102, 20104, 20201,
2040201, 40202, 40203, 40308, 40309, 40311, 40414, 41101, 41107, 41115, and 41116
21of P.L. 115-123, section 101 (a), (b), and (h) of division U of P.L. 115-141, section 1122
22of P.L. 116-92, sections 201, 202, and 204 (a) and (b) of division Q of P.L. 116-94, and
23section 2 of P.L. 116-98 apply for taxable years beginning after December 31, 2019.
AB754-ASA1,79 24Section 79 . 71.42 (2p) of the statutes is created to read:
AB754-ASA1,35,2
171.42 (2p) For purposes of s. 71.42 (2) (b), 2013 stats., “Internal Revenue Code"
2includes section 109 of division U of P.L. 115-141.
AB754-ASA1,80 3Section 80. 71.47 (6) (h) of the statutes is amended to read:
AB754-ASA1,35,154 71.47 (6) (h) Any person, including a nonprofit entity described in section 501
5(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
6par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
7imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
8transfer, and submits with the notification a copy of the transfer documents, and the
9department certifies ownership of the credit with each transfer. The transferor may
10file a claim for more than one taxable year on a form prescribed by the department
11to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
12request. The transferee may first use the credit to offset tax in the taxable year of the
13transferor in which the transfer occurs, and may use the credit only to offset tax in
14taxable years otherwise allowed to be claimed and carried forward by the original
15claimant.
AB754-ASA1,81 16Section 81. 71.52 (1g) of the statutes is created to read:
AB754-ASA1,35,2517 71.52 (1g) “Earned income” means wages, salaries, tips, and other employee
18compensation that may be included in federal adjusted gross income for the taxable
19year, plus the amount of the claimant's net earnings from self-employment for the
20taxable year determined with regard to the deduction allowed to the taxpayer by
21section 164 (f) of the Internal Revenue Code. For purposes of this subsection, a
22claimant's earned income is computed without regard to any marital property laws
23and a claimant may elect to treat amounts excluded from federal adjusted gross
24income as earned income, as provided under section 112 of the Internal Revenue
25Code. “Earned income” does not include the following:
AB754-ASA1,36,1
1(a) Any amount received as a pension or annuity.
AB754-ASA1,36,22(b) Any amount to which section 871 (a) of the Internal Revenue Code applies.
AB754-ASA1,36,43 (c) Any amount received for services provided by an individual while the
4individual is an inmate at a penal institution.
AB754-ASA1,36,95 (d) Any amount received for service performed in work activities under
6paragraphs (4) or (7) of section 407 (d) of the Social Security Act to which the claimant
7is assigned under any state program under part A of title IV of the Social Security
8Act. This paragraph applies only to amounts subsidized under any such state
9program.
AB754-ASA1,82 10Section 82. 71.55 (10) of the statutes is amended to read:
AB754-ASA1,36,1911 71.55 (10) Farmers. Notwithstanding the provision in s. 71.52 (6) that requires
12the addition of certain disqualified losses to income, such an addition may not be
13made by a claimant who is a farmer whose primary income is from farming and
14whose farming generates less than $250,000 in gross receipts from the operation of
15farm premises in the year to which the claim relates. For purposes of this subsection,
16a claimant's primary income is from farming if the claimant's gross income from
17farming for the year to which the claim relates is greater than 50 percent of the
18claimant's total gross income from all sources for the year to which the claim relates.
19In this subsection, “gross income” has the meaning given in s. 71.03 (1).
AB754-ASA1,83 20Section 83. 71.76 of the statutes is renumbered 71.76 (1) and amended to read:
AB754-ASA1,37,1321 71.76 (1) If for any year the amount of federal net income tax payable, of a credit
22claimed or carried forward, of a net operating loss carried forward or of a capital loss
23carried forward of any taxpayer as reported to the internal revenue service is
24changed or corrected by the internal revenue service or other officer of the United
25States, such taxpayer shall report such changes or corrections to the department

1within 90 180 days after its final determination and shall concede the accuracy of
2such determination or state how the determination is erroneous. Such changes or
3corrections need not be reported unless they affect the amount of net tax payable
4under this chapter, of a credit calculated under this chapter, of a Wisconsin net
5operating loss carried forward, of a Wisconsin net business loss carried forward or
6of a capital loss carried forward under this chapter. Any taxpayer submitting an
7amended return to the internal revenue service, or to another state if there has been
8allowed a credit against Wisconsin taxes for taxes paid to that state, shall also file,
9within 90 180 days of such filing date, an amended return if any information
10contained on the amended return affects the amount of net tax payable under this
11chapter of a credit calculated under this chapter, of a Wisconsin net operating loss
12carried forward, of a Wisconsin net business loss carried forward or of a capital loss
13carried forward under this chapter.
AB754-ASA1,84 14Section 84 . 71.76 (2) of the statutes is created to read:
AB754-ASA1,37,2215 71.76 (2) In the case of any partnership adjustments, as defined under section
166241 of the Internal Revenue Code and including adjustments under section 6225
17of the Internal Revenue Code, the partnership and its partners shall report such
18changes or corrections to the department within 180 days after the department's
19final determination and shall concede the accuracy of such determination or state
20how the determination is erroneous. The partnership and its partners shall submit
21amended returns, as applicable, for each reviewed year, as defined under section
226225 of the Internal Revenue Code, to which such partnership adjustments relate.
AB754-ASA1,85 23Section 85. 71.77 (7) (b) of the statutes is amended to read:
AB754-ASA1,38,524 71.77 (7) (b) If notice of assessment or refund is given to the taxpayer within
2590 180 days of the date on which the department receives a report from the taxpayer

1under s. 71.76 or within such other period specified in a written agreement entered
2into prior to the expiration of such 90 180 days by the taxpayer and the department.
3If the taxpayer does not report to the department as required under s. 71.76, the
4department may make an assessment against the taxpayer or refund to the taxpayer
5within 4 years after discovery by the department.
AB754-ASA1,86 6Section 86 . 71.83 (1) (a) 6. of the statutes is amended to read:
AB754-ASA1,38,127 71.83 (1) (a) 6. `Retirement plans.' Any natural person who is liable for a
8penalty for federal income tax purposes under section 72 (m) (5), (q), (t), and (v), 4973,
94974, 4975, or 4980A of the Internal Revenue Code is liable for 33 percent of the
10federal penalty unless the income received is exempt from taxation under s. 71.05
11(1) (a) or (ae) (6) (b) 54. The penalties provided under this subdivision shall be
12assessed, levied, and collected in the same manner as income or franchise taxes.
AB754-ASA1,87 13Section 87. 73.0305 of the statutes is amended to read:
AB754-ASA1,38,20 1473.0305 Revenue limits calculations. The department of revenue shall
15annually determine and certify to the state superintendent of public instruction, no
16later than the 4th Monday in June
at the superintendent's request, the allowable
17rate of increase under subch. VII of ch. 121. The allowable rate of increase is the
18percentage change, if not negative, in the consumer price index for all urban
19consumers, U.S. city average, between the preceding March 31 and the 2nd
20preceding March 31, as computed by the federal department of labor.
AB754-ASA1,88 21Section 88. 73.09 (4) (c) of the statutes is amended to read:
AB754-ASA1,39,322 73.09 (4) (c) Recertification is contingent upon submission of an application for
23renewal, at least 60 days before the expiration date of the current certificate,
24attesting to the completion of the requirements specified in par. (b). Persons
25applying for renewal on the basis of attendance at the meetings called by the

1department under s. 73.06 (1) and by meeting continuing education requirements
2shall submit a $20 recertification fee, in an amount determined by the department
3not to exceed $75,
with their applications.
AB754-ASA1,89 4Section 89. 73.09 (5) of the statutes is amended to read:
AB754-ASA1,39,155 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
6revenue shall prepare and administer examinations for each level of certification.
7A person applying for an examination under this subsection shall submit a $20 an
8examination fee with the person's application. If the department administers and
9grades the examinations, the fee shall be the amount equal to the department's best
10estimate of the actual cost to administer and grade the examinations, but no greater
11than $75. If a test service provider administers and grades the examinations, the fee
12shall be the amount equal to the department's best estimate of the provider's actual
13cost to administer and grade the examinations, but no greater than $75.
The
14department of revenue shall grant certification to each person who passes the
15examination for that level.
AB754-ASA1,90 16Section 90 . 74.315 (1) of the statutes is amended to read:
AB754-ASA1,39,2117 74.315 (1) Submission. No later than October 1 of each year, the taxation
18district clerk shall submit to the department of revenue, on a form prescribed by the
19department, a listing of all the omitted taxes under s. 70.44 to be included on the
20taxation district's next tax roll, if the total of all such omitted taxes exceeds $5,000
21for any single description of property are $250 or more.
AB754-ASA1,91 22Section 91 . 74.315 (1m) of the statutes is created to read:
AB754-ASA1,40,323 74.315 (1m) Amount collected from property in a tax incremental district.
24A tax may not be included on a form submitted under sub. (1) if the tax was levied
25on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105

1(2) (k), unless the current value of the tax incremental district is lower than the tax
2incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment
3year for which the tax was collected.
AB754-ASA1,92 4Section 92 . 74.315 (2) of the statutes is amended to read:
AB754-ASA1,40,135 74.315 (2) Equalized valuation Amount determined. After receiving the form
6under sub. (1), but no later than November 15, the department of revenue shall
7determine the amount of any change in the taxation district's equalized valuation
8that results from considering the valuation represented by the taxes described under
9sub. (1)
taxes to be shared with each taxing jurisdiction for which the taxation district
10collected taxes and determine the amount of taxes collected under s. 70.44 to be
11shared with each taxing jurisdiction for which the taxation district collected taxes
.
12The department's determination under this subsection is subject to review only
13under s. 227.53.
AB754-ASA1,93 14Section 93 . 74.315 (3) of the statutes is amended to read:
AB754-ASA1,40,2015 74.315 (3) Notice and distribution. If the department of revenue determines
16under sub. (2) that the taxation district's equalized valuation changed as a result of
17considering the valuation represented by the taxes described under sub. (1), the
The
18department shall notify the taxation district and the taxation district shall distribute
19the resulting collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm)
20resulting from the determinations made under sub. (2).
AB754-ASA1,94 21Section 94. 76.04 (1) of the statutes is amended to read:
AB754-ASA1,41,222 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
23accurate statement in such manner and form and setting forth such facts as the
24department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports

1for railroad companies shall be filed on or before April 15 and for conservation and
2regulation companies, air carriers and pipeline companies
on or before May 1.
AB754-ASA1,95 3Section 95. 76.07 (1) of the statutes is amended to read:
AB754-ASA1,41,94 76.07 (1) Duty of department. The department on or before August 1
5September 15 in each year in the case of railroad companies, and on or before
6September 15 in the case of air carrier companies, conservation and regulation
7companies and pipeline companies,
shall, according to its best knowledge and
8judgment, ascertain and determine the full market value of the property of each
9company within the state.
AB754-ASA1,96 10Section 96. 76.075 of the statutes is amended to read:
AB754-ASA1,41,25 1176.075 Adjustments of assessments. Within 4 years after the due date, or
12extended due date, of the report under s. 76.04, any person subject to taxation under
13this subchapter may request the department to make, or the department may make,
14an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
15adjustment under this section results in an increase in the tax due under this
16subchapter, the person shall pay the amount of the tax increase plus interest on that
17amount at the rate of 1 percent per month from the due date or extended due date
18of the report under s. 76.04 until the date of final determination and interest at the
19rate of 1.5 percent per month from the date of final determination until the date of
20payment. If an adjustment under this section results in a decrease in the tax due
21under this subchapter, the department shall refund the appropriate amount plus
22interest at the rate of 0.75 0.25 percent per month from the due date or extended due
23date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)
24and (7), as they apply to income and franchise tax adjustments, apply to adjustments
25under this section. Review of the adjustments is as stated in s. 76.08.
AB754-ASA1,97
1Section 97. 76.13 (3) of the statutes is amended to read:
AB754-ASA1,42,132 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
3secretary of administration, increases or decreases the assessment of any company,
4the department shall immediately redetermine the tax of the company on the basis
5of the revised assessment, and shall certify and deliver the revised assessment to the
6secretary of administration as a revision of the tax roll. If the amount of tax upon
7the assessment as determined by the court is less than the amount paid by the
8company, the secretary of administration shall refund the excess to the company with
9interest at the rate of 9 3 percent per year. If the amount of the tax upon the
10assessment as determined by the court is in excess of the amount of the tax as
11determined by the department, interest shall be paid on the additional amount at the
12rate of 12 percent per year from the date of entry of judgment to the date the
13judgment becomes final, and at 1.5 percent per month thereafter until paid.
AB754-ASA1,98 14Section 98. 76.28 (4) (b) of the statutes is amended to read:
AB754-ASA1,42,2315 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
16power company under par. (a), the department shall certify the overpayments to the
17department of administration, which shall audit the amount of the overpayments
18and the secretary of administration shall pay the amounts determined by means of
19the audit. All refunds of license fees under this subsection shall bear interest at the
20annual rate of 9 3 percent from the date of the original payment to the date when
21the refund is made. The time for making additional levies of license fees or claims
22for refunds of excess license fees paid, in respect to any year, shall be limited to 4
23years after the time the report for such year was filed.
AB754-ASA1,99 24Section 99. 76.28 (11) of the statutes is amended to read:
AB754-ASA1,43,7
176.28 (11) Payment before contesting. No action or proceeding, except a
2petition for redetermination under sub. (4), may be brought by a light, heat or power
3company against this state to contest any assessment of a tax under this section
4unless the taxpayer first pays to this state the amount of tax assessed. If the
5taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
6including payment of interest at 9 3 percent per year on the amount of the money
7paid from the date of payment until the date of judgment.
AB754-ASA1,100 8Section 100. 76.39 (4) (d) of the statutes is amended to read:
AB754-ASA1,43,149 76.39 (4) (d) All refunds shall be certified by the department to the department
10of administration which shall audit the amount of the refunds and the secretary of
11administration shall pay the amount, together with interest at the rate of 9 3 percent
12per year from the date payment was made. All additional taxes shall bear interest
13at the rate of 12 percent per year from the time they should have been paid to the date
14upon which the additional taxes shall become delinquent if unpaid.
AB754-ASA1,101 15Section 101. 76.48 (5) of the statutes is amended to read:
AB754-ASA1,44,216 76.48 (5) Additional assessments may be made, if notice of such assessment is
17given, within 4 years of the date the annual return was filed, but if no return was
18filed, or if the return filed was incorrect and was filed with intent to defeat or evade
19the tax, an additional assessment may be made at any time upon the discovery of
20gross revenues by the department. Refunds may be made if a claim for the refund
21is filed in writing with the department within 4 years of the date the annual return
22was filed. Refunds shall bear interest at the rate of 9 3 percent per year and shall
23be certified by the department to the secretary of administration who shall audit the
24amounts of such overpayments and pay the amount audited. Additional

1assessments shall bear interest at the rate of 12 percent per year from the time they
2should have been paid to the date upon which they shall become delinquent if unpaid.
AB754-ASA1,102 3Section 102. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
4(13gm) (a) and amended to read:
AB754-ASA1,44,95 77.51 (13gm) (a) “Retailer engaged in business in this state” does not include
6a retailer who has no activities as described in sub. (13g), except for activities
7described in sub. (13g) (c), unless the retailer meets either of the following criteria
8retailer's annual gross sales into this state exceed $100,000 in the previous year or
9current calendar year:.
AB754-ASA1,103 10Section 103. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
AB754-ASA1,104 11Section 104. 77.51 (13gm) (b) of the statutes is amended to read:
AB754-ASA1,44,1712 77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state
13exceed $100,000 in the previous calendar year or the retailer's annual number of
14separate sales transactions into this state is 200 or more in the previous year
, the
15retailer shall register with the department and collect the taxes administered under
16s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
17calendar year.
AB754-ASA1,105 18Section 105. 77.51 (13gm) (c) of the statutes is amended to read:
AB754-ASA1,45,219 77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state
20are $100,000 or less in the previous calendar year and the retailer's annual number
21of separate sales transactions into this state is less than 200 in the previous year
, the
22retailer is not required to register with the department and collect the taxes
23administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
24until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2.
25exceed $100,000 for the current calendar year, at which time the retailer shall

1register with the department and collect the tax for the remainder of the current
2calendar year.
AB754-ASA1,106 3Section 106. 77.51 (13gm) (d) 1. of the statutes is repealed.
AB754-ASA1,107 4Section 107. 77.51 (13gm) (d) 2. of the statutes is amended to read:
AB754-ASA1,45,65 77.51 (13gm) (d) 2. The annual amounts described in this subsection include
6“Gross sales” includes both taxable and nontaxable sales.
AB754-ASA1,108 7Section 108. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
AB754-ASA1,109 8Section 109. 77.51 (13gm) (d) 5. of the statutes is amended to read:
AB754-ASA1,45,119 77.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales
10include all sales into this state by the retailer on behalf of other persons and all sales
11into this state by another person on the retailer's behalf.
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