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AB754,35,2113 77.52 (2m) (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
15tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
16or (d) physically transferred, or transferred electronically, to the customer in
17conjunction with the selling, performing, or furnishing of the service is a sale of
18tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
19or (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
AB754,69 22Section 69 . 77.54 (6) (am) 2. of the statutes is amended to read:
AB754,36,623 77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other
24packaging and shipping materials for use in packing, packaging or shipping tangible
25personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,

1labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials
2are used by the purchaser to transfer merchandise to customers or physically
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
AB754,70 7Section 70. 77.54 (9a) (f) of the statutes is amended to read:
AB754,36,188 77.54 (9a) (f) Any corporation, community chest fund, or foundation 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
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
AB754,71 19Section 71. 77.61 (5) (b) 8m. of the statutes is created to read:
AB754,36,2120 77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit
21bureau to the extent necessary for the bureau to carry out its duties under 13.94.
AB754,72 22Section 72. 79.02 (1) of the statutes is amended to read:
AB754,37,223 79.02 (1) The Except as provided in sub. (2) (b), the department of
24administration, upon certification by the department of revenue, shall distribute

1shared revenue payments to each municipality and county on the 4th Monday in July
2and the 3rd Monday in November.
AB754,73 3Section 73. 79.02 (2) (b) of the statutes is amended to read:
AB754,37,84 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
5equal 15 percent of the municipality's or county's estimated payments under ss.
679.035 and 79.04 and 100 percent of the municipality's estimated payments under
7s. 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.
AB754,74 9Section 74. 79.02 (3) (a) of the statutes is amended to read:
AB754,37,1310 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
11in November shall equal that municipality's or county's entitlement under ss. 79.035,
1279.04, and 79.05 for the current year, minus the amount distributed to the
13municipality or county in July under sub. (2) (b).
AB754,75 14Section 75. 79.02 (3) (e) of the statutes is amended to read:
AB754,37,2015 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
16amount 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
18the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
19municipality received for the fiscal year in which a payment is made under this
20section, as determined under s. 49.45 (51).
AB754,76 21Section 76. 79.035 (6) of the statutes is amended to read:
AB754,38,222 79.035 (6) Beginning with the distributions in 2016 and ending with the
23distributions in 2035, the annual payment under this section s. 79.02 (1) to a county
24in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located

1shall be the amount otherwise determined for the county under this section, minus
AB754,77 3Section 77. 79.035 (7) (b) of the statutes is amended to read:
AB754,38,124 79.035 (7) (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
6department of administration shall apply the reduction determined under par. (a) for
7each 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.
AB754,78 13Section 78 . 79.05 (1) (am) of the statutes is amended to read:
AB754,38,1814 79.05 (1) (am) “Inflation factor" means a percentage equal to the average
15annual percentage change in the U.S. consumer price index for all urban consumers,
16U.S. city average, as determined by the U.S. department of labor, for the 12 months
17ending on September 30 August 31 of the year before the statement under s. 79.015,
18except that the percentage under this paragraph shall not be less than zero.
AB754,79 19Section 79 . 79.05 (2m) of the statutes is amended to read:
AB754,38,2220 79.05 (2m) Annually, on November October 1, the department of revenue shall
21certify the appropriate percentage change in the consumer price index that is to be
22used in the requirement under sub. (1) (am) to the joint committee on finance.
AB754,80 23Section 80. Initial applicability.
AB754,38,2524 (1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
25applies to claims filed after December 31, 2019.
1(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
3beginning after December 31, 2019.
AB754,39,64 (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.
AB754,81 7Section 81. Effective dates. This act takes effect on the day after publication,
8except as follows:
AB754,39,109 (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.
AB754,39,1211 (2) Board of review training. The treatment of s. 70.46 (4) takes effect on the
12first January 1 after publication.
AB754,39,1413 (3) Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes
14effect on January 1, 2021.
AB754,39,1515 (End)