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 of the statutes is repealed.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 of the statutes are repealed.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.