This bill requires that marketplace providers collect and remit sales and use tax
on sales facilitated on behalf of marketplace sellers. For purposes of the bill, a
“marketplace provider” is a person who contracts with a seller to facilitate the sale
of the seller's products through a physical or electronic marketplace operated by the
person and who engages in certain activities with respect to the seller's products,
such as providing services for payment processing, order taking, or fulfillment and
storage. Additionally, the person must engage, directly or through an affiliated
person, in activities related to the marketplace's operation, such as transmitting the
offer or acceptance between the marketplace seller and a buyer, providing a virtual
currency used to purchase products from the marketplace seller, or developing
software for the marketplace. The bill defines “marketplace seller” to mean a seller
who sells products through a physical or electronic marketplace operated by a
marketplace provider, regardless of whether the seller is required to be registered
with DOR.
6. Repeal of sales tax exemption for farm-raised deer
The bill repeals the sales and use tax exemption that applies to the sale of
farm-raised deer to a person operating a hunting preserve or game farm in this state.
7. Repeal of sales tax exemption for game birds and clay pigeons
This bill repeals the sales and use tax exemption that applies to the sale of live
game birds and clay pigeons to qualifying bird hunting preserves and shooting
facilities.
8. Modifications to state debt collection programs
This bill modifies the programs under which DOR is authorized to collect debt
owed to state agencies, municipalities, and counties by offsetting tax refunds and
other state payments due the debtor. The bill consolidates provisions under which
a state agency, municipality, or county refers a debt to DOR for collection and
includes the State of Wisconsin in the definition of “state agency” for purposes of the
debt collection programs. Under the bill, any legal action contesting the validity of
a debt must be brought against the unit of government that referred the debt. The
bill repeals the requirement that DOR provide quarterly status updates to a state
agency, municipality, or county regarding the debt collection. Under the bill, DOR
may provide, upon request, information to a state agency, municipality, or county
about each debt's status and may provide weekly reports of the amounts collected
and payments disbursed. The bill replaces the current requirement that DOR charge
debtors for administration expenses with a requirement that debtors pay a collection
fee, and repeals the requirement that DOR annually review its prior year's
administrative costs and adjust the charges accordingly.
9. Offsetting lottery payments for debt owed to state
This bill modifies the program under which DOR is authorized to collect debt
owed to state agencies by offsetting tax refunds and other state payments due to the
debtor. The bill provides that lottery prizes of at least $600 and compensation or
payments owed to lottery retailers are offsettable refunds for purposes of the debt
collection program.
10. Real estate transfer fee exemption
Current law provides an exemption to the real estate transfer fee for a
conveyance by a subsidiary corporation to its parent for no consideration. This bill
clarifies that both the subsidiary and the parent must be a corporation. The bill also
modifies the real estate transfer fee exemption for a conveyance made solely in order
to provide or release security for a debt or obligation so that the exemption does not
apply if the debt or obligation was incurred as the result of a conveyance.
TRANSPORTATION
Highways
Transportation projects
Under current law, for certain highway projects for which DOT spends federal
money, federal money must make up at least 70 percent of the funding for those
projects. DOT is required to notify political subdivisions receiving aid for local
projects whether the aid includes federal moneys and how those moneys must be
spent. For certain projects that receive no federal money, DOT may not require
political subdivisions to comply with any portion of DOT's facilities development
manual other than design standards. Any local project funded with state funds
under the surface transportation program or the local bridge program must be let
through competitive bidding and by contract to the lowest responsible bidder. The
bill repeals all of these requirements.
2. Bridge bonding authorizations
Current law authorizes the state to contract up to $245,000,000 in public debt
in the form of general obligation bonds to fund major interstate bridge projects. A
“major interstate bridge project” is defined to mean “a project involving the
construction or reconstruction of a bridge on the state trunk highway system,
including approaches, that crosses a river forming a boundary of the state and for
which this state's estimated cost share is at least $100,000,000.” This bill increases
the general obligation bonding authorization for major interstate bridge projects to
$272,000,000.
Under current law, the state may contract up to $216,800,000 for DOT to fund
high-cost state highway bridge projects. This bill reduces this general obligation
bonding limit to $206,800,000.
3. Interstate bridge design funding
Under current law, this state's share of costs for any major interstate bridge
project, including preliminary design work for the project, may be funded only from
specified appropriations. This bill eliminates the reference to preliminary design
work being a part of a major interstate bridge project that may be funded only from
specified appropriations.
4. Increased bonding authorization for Zoo interchange
Under current law, a southeast Wisconsin freeway megaproject is “any project
on a southeast Wisconsin freeway having a total cost of more than $500 million,” as
adjusted annually for inflation by DOT. DOT may not provide funding for
construction of these projects without legislative approval. Currently, the
legislature has approved only the I 94 north-south corridor project and the Zoo
interchange project. Among the available funding sources for these projects are
proceeds from general obligation bonds.
This bill authorizes the state to contract an additional $65,000,000 in public
debt in the form of general obligation bonds to fund the Zoo interchange project.
5. Transportation revenue bonds
Under current law, the Building Commission may issue revenue bonds for
major highway projects and transportation administrative facilities in a principal
amount that may not exceed $4,055,372,900. This bill increases the revenue bond
limit to $4,197,627,500.
6. Enumeration of I 43 project
Current law requires that a major highway project receive the approval of the
Transportation Projects Commission (TPC) and the legislature before the project
may be constructed. This bill adds a project on I 43 between Silver Spring Drive in
the city of Glendale and STH 60 in the city of Grafton in Milwaukee and Ozaukee
counties, which has been approved by TPC, to the current list of statutorily
enumerated projects approved for construction.
7. Sunset of intelligent transportation systems appropriations
Under current law, state, federal, and local appropriations authorize DOT
expenditures for the installation, replacement, or rehabilitation of traffic control
signals and intelligent transportation systems. Under current law, no moneys from
these appropriations may be encumbered after June 30, 2021. This bill removes from
each appropriation the prohibition on encumbering moneys after June 30, 2021.
Drivers and motor vehicles
Driver's cards
Under
2007 Wisconsin Act 20, certain provisions specified in the federal REAL
ID Act of 2005 (REAL ID) were incorporated into state law and these provisions
became effective on January 1, 2013. Among these provisions was the requirement
that DOT follow certain procedures in processing applications for driver's licenses
and identification cards. However, under
2011 Wisconsin Acts 23 and
32, DOT may
process applications for driver's licenses and identification cards in a manner other
than that required by REAL ID if the driver's licenses and identification cards are
marked to indicate that they are not REAL ID compliant, and DOT processes the
applications in compliance with DOT practices and procedures applicable
immediately prior to implementation of REAL ID.
Under current law, an applicant for a driver's license or identification card,
regardless of whether it is REAL ID compliant or REAL ID noncompliant, must
provide to DOT a) an identification document that includes either the applicant's
photograph or both the applicant's full legal name and date of birth; b)
documentation, which may be the same as item a, above, showing the applicant's
date of birth; c) proof of the applicant's social security number or verification that the
applicant is not eligible for a social security number; d) documentation showing the
applicant's name and address of principal residence; and e) documentary proof that
the applicant is a U.S. citizen or is otherwise lawfully present in the United States.
However, in processing an application for a REAL ID noncompliant driver's license
or identification card, DOT is not required to meet the standards for document
retention and verification that are imposed for REAL ID compliant products.
Under this bill, an applicant for a REAL ID noncompliant driver's license or
identification card (noncompliant REAL ID) is not required to provide documentary
proof that the applicant is a U.S. citizen or is otherwise lawfully present in the United
States. Also, an applicant may, in lieu of item a, above, provide an individual
taxpayer identification number, a foreign passport, or any other documentation
deemed acceptable to DOT and, in lieu of items b and d, above, provide
documentation deemed acceptable to DOT. If the applicant does not have a social
security number, the applicant is required to provide verification only that he or she
does not have one, rather than verification that he or she is not eligible for one. In
processing an application for, and issuing or renewing, a noncompliant REAL ID,
DOT may not include any question or require any proof or documentation as to
whether the applicant is a U.S. citizen or is otherwise lawfully present in the United
States. The bill does not change any current law requirements related to driver
qualifications such as minimum age or successful completion of knowledge and
driving skills tests.
Under current law, most driver's licenses issued by DOT are issued for an initial
two-year period and must be renewed every eight years thereafter. In general, an
applicant for renewal of a driver's license must pass an eyesight test and have his
or her photograph taken with each renewal. Most identification cards issued by DOT
are issued for an initial period of eight years and are renewable for eight-year
periods thereafter, and applicants, generally, must have their photograph taken with
each renewal.
Under this bill, an applicant for a noncompliant REAL ID who does not provide
a social security number is issued a noncompliant REAL ID that displays, on its face,
the words “Not valid for voting purposes. Not evidence of citizenship or immigration
status." and that has a four-year renewal period rather than an eight-year renewal
period. With each renewal, DOT has discretion whether or not to take a new
photograph and, for a driver's license, give an eyesight test. However, DOT must
take a new photograph and, for a driver's license, give an eyesight test at least once
every eight years.
With limited exceptions, DOT may not disclose social security numbers
obtained from operator's license or identification card applicants. This bill prohibits
DOT from disclosing the fact that an applicant has verified to DOT that the applicant
does not have a social security number, except that DOT may disclose this
information to the Elections Commission.
This bill also prohibits discrimination on the basis of a person's status as a
holder or a nonholder of a noncompliant REAL ID, adding this license status as a
prohibited basis for discrimination in employment, housing, and the equal
enjoyment of a public place of accommodation or amusement.
2. Exemption from probationary license requirement for persons enlisted in
the U.S. armed forces
Under current law, a probationary license is, with certain exceptions, issued to
all applicants who qualify for an original driver's license and remains in effect for two
years from the date of the licensee's next birthday. Currently, the following persons
are exempt from this requirement:
a. Certain persons who have been licensed by another jurisdiction.
b. Persons who are issued a commercial driver license.
c. Persons entitled to a regular license under a foreign license reciprocity
agreement.
Those who are exempt from the probationary license requirement are instead
issued a regular license that remains in effect for eight years after the date of
issuance.
Under this bill, a person who provides DOT with proof that the person is
enlisted in the U.S. armed forces is also exempt from the probationary license
requirement.
3. Vehicle title fee
Under current law, motor vehicles must be titled, and DOT issues a certificate
of title to the new owner of a vehicle after ownership of the vehicle is transferred. The
new owner pays a $62 title fee and a $7.50 supplemental title fee. This bill increases
the title fee to $72.
4. Registration fees based on gross weight
Under current law, the registration fee for certain vehicles is based on the
vehicle's gross weight and ranges from $75 for a vehicle weighing up to 4,500 pounds
to $2,560 for a vehicle weighing up to 80,000 pounds. This bill increases registration
fees based on gross vehicle weight by approximately 27 percent.
5. Hybrid electric vehicle definition
Under current law, in addition to an annual registration fee, DOT adds a
surcharge of $75 for a motor truck or automobile that is a hybrid electric vehicle.
Current law defines a hybrid electric vehicle to mean “a vehicle that is capable of
using gasoline, diesel fuel, or alternative fuel to propel the vehicle but that is
propelled to a significant extent by an electric motor that draws electricity from a
battery that has a capacity of not less than 4 kilowatt hours and may be capable of
being recharged from an external source of electricity.” This bill replaces the current
definition of hybrid electric vehicle and defines the term to mean “a vehicle that is
capable of using both electricity and gasoline, diesel fuel, or alternative fuel to propel
the vehicle.”
6. Salvage vehicle inspectors
Under current law, a repaired salvage vehicle may not be registered or be issued
a new certificate of title until an inspector authorized by DOT examines the vehicle
to verify the title, source and ownership of parts, and compliance with safety
equipment requirements. Current rules promulgated by DOT require that a person
be a Wisconsin law enforcement officer or a full-time employee of DOT's division of
state patrol and complete specified training to be qualified to conduct salvage
inspections. This bill prohibits DOT from requiring that a salvage inspector be
employed by the department or by a law enforcement agency.
Transportation aids
General transportation aids
Under current law, DOT makes general transportation aid payments to
counties based on a share-of-costs formula and to municipalities based on the
greater of a share-of-costs formula or an aid rate per mile. Under the bill, for
calendar year 2020 and thereafter, the aid rate per mile is increased from $2,389 to
$2,628. For calendar year 2020 and thereafter, this bill increases the maximum
amount of aid that may be paid to counties under the program from $111,093,800 to
$122,203,200 and increases the maximum amount of aid that may be paid to
municipalities under the program from $348,639,300 to $383,503,200.
2. Mass transit aids amounts
Under current law, DOT provides state aid payments to local public bodies in
urban areas served by mass transit systems to assist the local public bodies with the
expenses of operating those systems. There are five classes of mass transit systems,
and the total amount of state aid payments to four of these classes is limited to a
specified amount in each calendar year. The fifth class consists of certain commuter
or light rail systems, and no state aid amounts are specified for this class.
This bill increases the total amount of state aid payments to the four classes of
mass transit systems for which state aid amounts are specified, as follows:
a. For mass transit systems having annual operating expenses of $80,000,000
or more, the bill maintains the current limit of $64,193,900 in calendar year 2019 and
increases the limit to $70,613,300 in calendar year 2020 and thereafter.
b. For mass transit systems having annual operating expenses of over
$20,000,000 but less than $80,000,000, the bill maintains the current limit of
$16,868,000 in calendar year 2019 and increases the limit to $18,554,800 in calendar
year 2020 and thereafter.
c. For mass transit systems serving urban areas having a population of at least
50,000 but having annual operating expenses of no more than $20,000,000, the bill
maintains the current limit of $24,486,700 in calendar year 2019 and increases the
limit to $26,935,400 in calendar year 2020 and thereafter.
d. For mass transit systems serving urban areas having a population of less
than 50,000, the bill maintains the current limit of $5,188,900 in calendar year 2019
and increases the limit to $5,707,800 in calendar year 2020 and thereafter.
3. Local Roads Improvement Program discretionary grant amounts
Under current law, DOT administers the Local Roads Improvement Program
(LRIP) to assist political subdivisions in improving seriously deteriorating local
roads by reimbursing political subdivisions for certain improvements. LRIP
includes an entitlement component and a discretionary component. Under the
entitlement component, DOT distributes an appropriated amount to political
subdivisions according to statutorily prescribed allocation percentages. Under the
discretionary component, DOT allocates funds in fiscal year 2017-18 and each fiscal
year thereafter as follows: $5,393,400 to fund eligible county trunk highway
improvements, $5,923,600 to fund eligible town road improvements, and $3,850,400
to fund eligible municipal street improvements.
This bill increases DOT's allocations for the discretionary component of LRIP
for fiscal year 2019-20 as follows: $5,569,400 to fund eligible county trunk highway
improvements, $6,033,600 to fund eligible town road improvements, and $3,867,000
to fund eligible municipal street improvements. The bill increases the allocations for
fiscal year 2020-21 and each fiscal year thereafter as follows: $5,688,400 to fund
eligible county trunk highway improvements, $6,162,400 to fund eligible town road
improvements, and $3,950,300 to fund eligible municipal street improvements.
4. Transit capital assistance grants
This bill requires DOT to establish a transit capital assistance grant program,
under which DOT awards grants to eligible applicants for the replacement of public
transit vehicles.
Rail and air transportation
Increase bonding for passenger rail capital projects
Under current law, DOT administers a rail passenger route development
program under which DOT may fund the following:
a. Capital costs related to certain Amtrak service extension routes or certain
other rail service routes.
b. Railroad track or rail passenger station improvements related to an Amtrak
service extension route, or the establishment of commuter rail service, between the
city of Milwaukee and Waukesha County.
c. Rail passenger station improvements related to an existing rail passenger
service.
Current law provides $79,000,000 in general obligation bonding authority for
the program but does not provide for other sources of program funding. However, not
more than $10,000,000 of the bonding proceeds may be used for the purposes
described in items b and c, above; no proceeds may be used without JCF approval;
and no proceeds may be used for the purposes described in items a and b, above,
unless DOT provides to JCF certain information.
This bill increases the general obligation bonding authority for the program
from $79,000,000 to $124,000,000 but does not modify any of these other program
funding limitations.
2. Freight rail preservation bonding
Under current law, the state may contract up to $250,300,000 in public debt for
DOT to acquire railroad property and to provide grants and loans for railroad
property acquisition and improvement. This bill increases the authorized general
obligation bonding limit for these purposes to $280,300,000.
General transportation
Eliminate general fund transfer to transportation fund
Under current law, the secretary of administration must annually transfer
from the general fund to the transportation fund 0.25 percent of estimated general
fund tax revenues for the fiscal year or $35,127,000, whichever amount is greater.
This bill repeals this requirement.
2. Next Generation 911 and WISCOM
Under current law, DMA is required to contract for the creation, operation, and
maintenance of an emergency services network capable of meeting certain standards
known collectively as Next Generation 911. DMA is also required to develop and
operate a statewide public safety interoperable communication system, commonly
referred to as WISCOM. To assist DMA in developing the ability of public safety
agencies to communicate with each other, there is an interoperability council with
a 911 subcommittee attached to DMA. This bill transfers the requirements relating
to Next Generation 911 and WISCOM from DMA to DOT and attaches the
interoperability council and 911 subcommittee to DOT. The bill also requires DOT
to issue a request for proposals for a statewide public safety interoperable
communications system to be deployed on existing tower sites and authorizes DOT
to spend up to $500,000 for professional consulting services related to the request for
proposals.
3. Harbor assistance program bonding
Under current law, the state may contract up to $120,000,000 in public debt for
DOT to provide grants for harbor improvements. This bill increases the authorized
general obligation bonding limit to $159,000,000 for this purpose.
4. Harbor assistance grants priority
Under current law, DOT administers the harbor assistance program under
which eligible applicants may be awarded a grant to partially reimburse the
applicant for expenses incurred in making certain harbor improvements. Under this
bill, during the 2019-21 fiscal biennium, DOT must prioritize making grant awards
under the harbor assistance program to municipalities in which a shipbuilder in the
state is conducting operations.
