73.0305 of the statutes is amended to read:
873.0305 Revenue limits calculations.
The department of revenue shall 9annually
determine and certify to the state superintendent of public instruction, no
10later than the 4th Monday in June at the superintendent's request
, the allowable 11
rate of increase under subch. VII of ch. 121. The allowable rate of increase is the 12
percentage change, if not negative, in the consumer price index for all urban 13
consumers, U.S. city average, between the preceding March 31 and the 2nd 14
preceding March 31, as computed by the federal department of labor.
73.09 (4) (c) of the statutes is amended to read:
(c) Recertification is contingent upon submission of an application for 17
renewal, at least 60 days before the expiration date of the current certificate, 18
attesting to the completion of the requirements specified in
par. (b). Persons 19
applying for renewal on the basis of attendance at the meetings called by the 20
department under s. 73.06 (1) and by meeting continuing education requirements 21
shall submit a $20
recertification fee, in an amount determined by the department
22not to exceed $75,
with their applications.
73.09 (5) of the statutes is amended to read:
73.09 (5) Examinations.
As provided in subs. (1) and (2), the department of 25
revenue shall prepare and administer examinations for each level of certification.
A person applying for an examination under this subsection shall submit a $20 an 2
examination fee with the person's application. If the department administers and
3grades the examinations, the fee shall be the amount equal to the department's best
4estimate of the actual cost to administer and grade the examinations, but no greater
5than $75. If a test service provider administers and grades the examinations, the fee
6shall be the amount equal to the department's best estimate of the provider's actual
7cost to administer and grade the examinations, but no greater than $75.
department of revenue
shall grant certification to each person who passes the 9
examination for that level.
73.16 (4) of the statutes is amended to read:
73.16 (4) Negligence determinations.
The department shall not impose a 12
penalty on a taxpayer under ss. 71.09 (11) (d), 71.83 (1) (a) 1. to 4. and 12.
and (3) (a), 13
76.05 (2), 76.14, 76.28 (6) (b), 76.39 (3), 76.645 (2), 77.60 (2) (intro.), (3), and (4), 78.68 14
(3) and (4), and 139.25 (3) and (4), unless the department shows that the taxpayer's 15
action or inaction was due to the taxpayer's willful neglect and not to reasonable 16
74.315 (1) of the statutes is amended to read:
74.315 (1) Submission.
No later than October 1 of each year, the taxation 19
district clerk shall submit to the department of revenue, on a form prescribed by the 20
department, a listing of all the omitted taxes under s. 70.44 to be included on the 21
taxation district's next tax roll, if the total of all such omitted
taxes exceeds $5,000 22for any single description of property are $250 or more
74.315 (1m) of the statutes is created to read:
74.315 (1m) Amount collected from property in a tax incremental district
A tax may not be included on a form submitted under sub. (1) if the tax was levied
on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105 2
(2) (k), unless the current value of the tax incremental district is lower than the tax 3
incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment 4
year for which the tax was collected.
74.315 (2) of the statutes is amended to read:
74.315 (2) Equalized valuation Amount determined.
After receiving the form 7
under sub. (1), but no later than November 15, the department of revenue shall 8
determine the amount of any change in the taxation district's equalized valuation
9that results from considering the valuation represented by the taxes described under
10sub. (1) taxes to be shared with each taxing jurisdiction for which the taxation district
11collected taxes and determine the amount of taxes collected under s. 70.44 to be
12shared with each taxing jurisdiction for which the taxation district collected taxes
The department's determination under this subsection is subject to review only 14
under s. 227.53.
74.315 (3) of the statutes is amended to read:
74.315 (3) Notice and distribution. If the department of revenue determines
17under sub. (2) that the taxation district's equalized valuation changed as a result of
18considering the valuation represented by the taxes described under sub. (1), the The 19
department shall notify the taxation district and the taxation district shall distribute 20
collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm) 21resulting from the determinations made under sub. (2)
76.04 (1) of the statutes is amended to read:
Every company defined in s. 76.02 shall, annually, file a true and 24
accurate statement in such manner and form and setting forth such facts as the 25
department 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.
76.07 (1) of the statutes is amended to read:
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 8
judgment, ascertain and determine the full market value of the property of each 9
company within the state.
76.075 of the statutes is amended to read:
1176.075 Adjustments of assessments.
Within 4 years after the due date, or 12
extended due date, of the report under s. 76.04, any person subject to taxation under 13
this subchapter may request the department to make, or the department may make, 14
an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an 15
adjustment under this section results in an increase in the tax due under this 16
subchapter, the person shall pay the amount of the tax increase plus interest on that 17
amount at the rate of 1 percent per month from the due date or extended due date 18
of the report under s. 76.04 until the date of final determination and interest at the 19
rate of 1.5 percent per month from the date of final determination until the date of 20
payment. If an adjustment under this section results in a decrease in the tax due 21
under this subchapter, the department shall refund the appropriate amount plus 22
interest at the rate of 0.75 0.25
percent per month from the due date or extended due 23
date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6) 24
and (7), as they apply to income and franchise tax adjustments, apply to adjustments 25
under this section. Review of the adjustments is as stated in s. 76.08.
76.13 (3) of the statutes is amended to read:
If the Dane County circuit court, after such roll is delivered to the 3
secretary of administration, increases or decreases the assessment of any company, 4
the department shall immediately redetermine the tax of the company on the basis 5
of the revised assessment, and shall certify and deliver the revised assessment to the 6
secretary of administration as a revision of the tax roll. If the amount of tax upon 7
the assessment as determined by the court is less than the amount paid by the 8
company, the secretary of administration shall refund the excess to the company with 9
interest at the rate of 9 3
percent per year. If the amount of the tax upon the 10
assessment as determined by the court is in excess of the amount of the tax as 11
determined by the department, interest shall be paid on the additional amount at the 12
rate of 12 percent per year from the date of entry of judgment to the date the 13
judgment becomes final, and at 1.5 percent per month thereafter until paid.
76.28 (4) (b) of the statutes is amended to read:
(b) In the case of overpayments of license fees by any light, heat and 16
power company under par. (a), the department shall certify the overpayments to the 17
department of administration, which shall audit the amount of the overpayments 18
and the secretary of administration shall pay the amounts determined by means of 19
the audit. All refunds of license fees under this subsection shall bear interest at the 20
annual rate of 9 3
percent from the date of the original payment to the date when 21
the refund is made. The time for making additional levies of license fees or claims 22
for refunds of excess license fees paid, in respect to any year, shall be limited to 4 23
years after the time the report for such year was filed.
76.28 (11) of the statutes is amended to read:
76.28 (11) Payment before contesting.
No action or proceeding, except a 2
petition for redetermination under sub. (4), may be brought by a light, heat or power 3
company against this state to contest any assessment of a tax under this section 4
unless the taxpayer first pays to this state the amount of tax assessed. If the 5
taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer, 6
including payment of interest at 9 3
percent per year on the amount of the money 7
paid from the date of payment until the date of judgment.
76.39 (4) (d) of the statutes is amended to read:
(d) All refunds shall be certified by the department to the department 10
of administration which shall audit the amount of the refunds and the secretary of 11
administration shall pay the amount, together with interest at the rate of 9 3
per year from the date payment was made. All additional taxes shall bear interest 13
at the rate of 12 percent per year from the time they should have been paid to the date 14
upon which the additional taxes shall become delinquent if unpaid.
76.48 (5) of the statutes is amended to read:
Additional assessments may be made, if notice of such assessment is 17
given, within 4 years of the date the annual return was filed, but if no return was 18
filed, or if the return filed was incorrect and was filed with intent to defeat or evade 19
the tax, an additional assessment may be made at any time upon the discovery of 20
gross revenues by the department. Refunds may be made if a claim for the refund 21
is filed in writing with the department within 4 years of the date the annual return 22
was filed. Refunds shall bear interest at the rate of 9 3
percent per year and shall 23
be certified by the department to the secretary of administration who shall audit the 24
amounts of such overpayments and pay the amount audited. Additional
assessments shall bear interest at the rate of 12 percent per year from the time they 2
should have been paid to the date upon which they shall become delinquent if unpaid.
77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51 4
(13gm) (a) and amended to read:
(a) “Retailer engaged in business in this state” does not include 6
a retailer who has no activities as described in sub. (13g), except for activities 7
described 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
77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
77.51 (13gm) (b) of the statutes is amended to read:
(b) If an out-of-state retailer's annual gross sales into this state 13
exceed $100,000 in the previous calendar
or the retailer's annual number of
14separate sales transactions into this state is 200 or more in the previous year
, the 15
retailer shall register with the department and collect the taxes administered under 16
s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current 17calendar
77.51 (13gm) (c) of the statutes is amended to read:
(c) If an out-of-state retailer's annual gross sales into this state 20
are $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 22
retailer is not required to register with the department and collect the taxes 23
administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 24
until 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
register with the department and collect the tax for the remainder of the current 2calendar
77.51 (13gm) (d) 1. of the statutes is repealed.
77.51 (13gm) (d) 2. of the statutes is amended to read:
(d) 2. The annual amounts described in this subsection include 6“Gross sales” includes
both taxable and nontaxable sales.
77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
77.51 (13gm) (d) 5. of the statutes is amended to read:
(d) 5. An out-of-state retailer's annual amounts gross sales 10
include all sales into this state by the retailer on behalf of other persons and all sales 11
into this state by another person on the retailer's behalf.
77.52 (2m) (b) of the statutes is amended to read:
(b) With respect to the type of
services subject to tax
under sub. (2) 14
(a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all 15
tangible personal property or items, property, or goods under s. 77.52 sub.
(1) (b), (c), 16
or (d) physically transferred, or transferred electronically, to the customer in 17
conjunction with the selling, performing, or furnishing of the service is a sale of 18
tangible personal property or items, property, or goods under s. 77.52 sub.
(1) (b), (c), 19
or (d) separate from the selling, performing, or furnishing of the service, regardless
20of whether the purchaser claims an exemption on its purchase of the service. This
21paragraph does not apply to services provided by veterinarians
77.54 (6) (am) 2. of the statutes is amended to read:
(am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other 24
packaging and shipping materials for use in packing, packaging or shipping tangible 25
personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,
labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials 2
are used by the purchaser to transfer merchandise to customers
3transferred to the customer in conjunction with the selling, performing, or
4furnishing of the type of services under s. 77.52 (2) (a) 7., 10, 11., or 20. that are
5exempt from or not subject to taxation under this subchapter. This subdivision does
6not apply to services provided by veterinarians
77.54 (9a) (f) of the statutes is amended to read:
(f) Any corporation, community chest fund, or
9association organized and operated exclusively for religious, charitable, scientific or
10educational purposes, or for the prevention of cruelty to children or animals, except
11hospital service insurance corporations under s. 613.80 (2), no part of the net income
12of which inures to the benefit of any private stockholder, shareholder, member or
13corporation that is exempt from federal income tax under section 501 (c) (3) of the
14Internal Revenue Code and has received a determination letter from the internal
15revenue service. The exemption under this paragraph applies to churches and
16religious organizations that meet the requirements of section 501 (c) (3) but are not
17required to apply for and obtain tax-exempt status from the internal revenue
77.61 (5) (b) 8m. of the statutes is created to read:
(b) 8m. The state auditor and the employees of the legislative audit 21
bureau to the extent necessary for the bureau to carry out its duties under 13.94.
79.02 (1) of the statutes is amended to read:
79.02 (1) The Except as provided in sub. (2) (b), the
department of 24
administration, upon certification by the department of revenue, shall distribute
shared revenue payments to each municipality and county on the 4th Monday in July 2
and the 3rd Monday in November.
79.02 (2) (b) of the statutes is amended to read:
(b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall 5
equal 15 percent of the municipality's or county's estimated payments under ss. 6
79.035 and 79.04 and 100 percent of the municipality's estimated payments under 7
s. 79.05. Upon certification by the department of revenue, the estimated payment
8under s. 79.05 may be distributed before the 4th Monday in July.
79.02 (3) (a) of the statutes is amended to read:
(a) Subject to s. 59.605 (4), payments to each municipality and county 11
in November shall equal that municipality's or county's entitlement under ss. 79.035, 12
79.04, and 79.05 for the current year, minus the amount distributed to the 13
municipality or county in July under sub. (2) (b)
79.02 (3) (e) of the statutes is amended to read:
(e) For the distribution in 2004 and subsequent years, the total 16
amount of the November payments to each county and municipality under s. 79.035 17sub. (1)
shall be reduced by an amount equal to the amount of supplements paid from 18
the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or 19
municipality received for the fiscal year in which a payment is made under this 20
section, as determined under s. 49.45 (51).
79.035 (6) of the statutes is amended to read:
Beginning with the distributions in 2016 and ending with the 23
distributions in 2035, the annual payment under this section s. 79.02 (1)
to a county 24
in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located
shall be the amount otherwise determined for the county under this section, minus 2
79.035 (7) (b) of the statutes is amended to read:
(b) Beginning with the first payment due under this section s. 79.02
after the county or municipality receives a grant under s. 16.047 (4m), the 6
department of administration shall apply the reduction determined under par. (a) for 7
each county and municipality by reducing 10 consecutive annual payments under 8this section s. 79.02 (1)
to the county or municipality by equal amounts. If in any year
9the reduction under this paragraph for a county or municipality exceeds the payment
10under this section for the county or municipality, the department of administration
11shall apply the excess amount of the reduction to the payment to the county or
12municipality under s. 79.04.
79.05 (1) (am) of the statutes is amended to read:
(am) “Inflation factor" means a percentage equal to the average 15
annual percentage change in the U.S. consumer price index for all urban consumers, 16
U.S. city average, as determined by the U.S. department of labor, for the 12 months 17
ending on September 30 August 31
of the year before the statement under s. 79.015, 18
except that the percentage under this paragraph shall not be less than zero.
79.05 (2m) of the statutes is amended to read:
Annually, on November
1, the department of revenue shall 21
certify the appropriate percentage change in the consumer price index that is to be 22
used in the requirement under sub. (1) (am) to the joint committee on finance.
(1) Homestead credit.
The treatment of ss. 71.52 (1g) and 71.55 (10) first 25
applies to claims filed after December 31, 2019.
(2) Situs of income by nonresidents.
The treatment of ss. 71.04 (1) (a), (b), and 2
(c), (3) (b), (4) (intro.), (9), and (9m) and 71.25 (6) (intro.) first applies to taxable years 3
beginning after December 31, 2019.
(3) Reductions in shared revenue.
The treatment of ss. 48.561 (3) (a) 3. and 5
(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02 6
(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in 2021.
This act takes effect on the day after publication, 8
except as follows:
(1) Objections to manufacturing assessments.
The treatment of s. 70.995 (8) 10
(c) 1. and 2. and (d) takes effect on the first January 1 after publication.
(2) Board of review training.
The treatment of s. 70.46 (4) takes effect on the 12
first January 1 after publication.
(3) Omitted property.
The treatment of s. 74.315 (1), (1m), (2), and (3) takes 14
effect on January 1, 2021.