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SB59,812 15Section 812. 66.1105 (6) (c) of the statutes is amended to read:
SB59,591,1216 66.1105 (6) (c) Except for tax increments allocated under par. (d), (dm), (e), (f),
17or (g), or erroneous reporting of value increments as described in par. (h), all tax
18increments received with respect to a tax incremental district shall, upon receipt by
19the city treasurer, be deposited into a special fund for that district. The city treasurer
20may deposit additional moneys into such fund pursuant to an appropriation by the
21common council. No moneys may be paid out of such fund except to pay project costs
22with respect to that district, to reimburse the city for such payments, to pay project
23costs of a district under par. (d), (dm), (e), (f), or (g), to pay property tax
24reimbursements as described under par. (h),
or to satisfy claims of holders of bonds
25or notes issued with respect to such district. Subject to par. (d), (dm), (e), (f), or (g),

1moneys paid out of the fund to pay project costs with respect to a district may be paid
2out before or after the district is terminated under sub. (7). Subject to any agreement
3with bondholders, moneys in the fund may be temporarily invested in the same
4manner as other city funds if any investment earnings are applied to reduce project
5costs. After all project costs and all bonds and notes with respect to the district have
6been paid or the payment thereof provided for, subject to any agreement with
7bondholders, if there remain in the fund any moneys that are not allocated under par.
8(d), (dm), (e), (f), or (g), they shall be paid over to the treasurer of each county, school
9district or other tax levying municipality or to the general fund of the city in the
10amounts that belong to each respectively, having due regard for that portion of the
11moneys, if any, that represents tax increments not allocated to the city and that
12portion, if any, that represents voluntary deposits of the city into the fund.
SB59,813 13Section 813. 66.1105 (6) (h) of the statutes is created to read:
SB59,591,2114 66.1105 (6) (h) For property values reported to the department of revenue in
152018, if a city erroneously reports a higher value increment for its tax incremental
16districts in an aggregate amount of at least $50 million, that city's tax incremental
17districts may transfer the excess tax increments collected resulting from this error
18directly to the city's general fund for the sole purpose of reimbursing taxpayers for
19the resulting erroneously higher property tax rates imposed on the taxpayers. A city
20that acts under this paragraph shall verify with the department of revenue the
21amounts being transferred and disbursed before those transactions may take place.
SB59,814 22Section 814 . 66.1201 (2m) of the statutes is amended to read:
SB59,592,623 66.1201 (2m) Discrimination. Persons otherwise entitled to any right, benefit,
24facility, or privilege under ss. 66.1201 to 66.1211 may not be denied the right, benefit,
25facility, or privilege in any manner for any purpose nor be discriminated against

1because of sex, race, color, creed, or sexual orientation,; status as a victim of domestic
2abuse, sexual assault, or stalking, as defined in s. 106.50 (1m) (u) ,; whether the
3person holds, or has applied for, a registry identification card, as defined in s. 146.44
4(1) (g), has been the subject of a written certification, as defined in s. 146.44 (1) (h),
5or is or has been a member of a treatment team, as defined in s. 961.01 (20t);
or
6national origin.
SB59,815 7Section 815 . 66.1201 (2m) of the statutes, as affected by 2019 Wisconsin Act
8.... (this act), is amended to read:
SB59,592,189 66.1201 (2m) Discrimination. Persons otherwise entitled to any right, benefit,
10facility, or privilege under ss. 66.1201 to 66.1211 may not be denied the right, benefit,
11facility, or privilege in any manner for any purpose nor be discriminated against
12because of sex, race, color, creed, national origin, or sexual orientation; status as a
13holder or nonholder of a license under s. 343.03 (3m);
status as a victim of domestic
14abuse, sexual assault, or stalking, as defined in s. 106.50 (1m) (u); or whether the
15person holds, or has applied for, a registry identification card, as defined in s. 146.44
16(1) (g), has been the subject of a written certification, as defined in s. 146.44 (1) (h),
17or is or has been a member of a treatment team, as defined in s. 961.01 (20t); or
18national origin
.
SB59,816 19Section 816 . 66.1213 (3) of the statutes is amended to read:
SB59,593,320 66.1213 (3) Discrimination. Persons otherwise entitled to any right, benefit,
21facility, or privilege under this section may not be denied the right, benefit, facility,
22or privilege in any manner for any purpose nor be discriminated against because of
23sex, race, color, creed, or sexual orientation ,; status as a victim of domestic abuse,
24sexual assault, or stalking, as defined in s. 106.50 (1m) (u),; whether the person
25holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),

1has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
2has been a member of a treatment team, as defined in s. 961.01 (20t);
or national
3origin.
SB59,817 4Section 817 . 66.1213 (3) of the statutes, as affected by 2019 Wisconsin Act ....
5(this act), is amended to read:
SB59,593,156 66.1213 (3) Discrimination. Persons otherwise entitled to any right, benefit,
7facility, or privilege under this section may not be denied the right, benefit, facility,
8or privilege in any manner for any purpose nor be discriminated against because of
9sex, race, color, creed, national origin, or sexual orientation; status as a holder or
10nonholder of a license under s. 343.03 (3m);
status as a victim of domestic abuse,
11sexual assault, or stalking, as defined in s. 106.50 (1m) (u); or whether the person
12holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
13has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
14has been a member of a treatment team, as defined in s. 961.01 (20t) ; or national
15origin
.
SB59,818 16Section 818 . 66.1301 (2m) of the statutes is amended to read:
SB59,593,2517 66.1301 (2m) Discrimination. Persons entitled to any right, benefit, facility,
18or privilege under ss. 66.1301 to 66.1329 may not be denied the right, benefit, facility,
19or privilege in any manner for any purpose nor be discriminated against because of
20sex, race, color, creed, or sexual orientation ,; status as a victim of domestic abuse,
21sexual assault, or stalking, as defined in s. 106.50 (1m) (u),; whether the person
22holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
23has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
24has been a member of a treatment team, as defined in s. 961.01 (20t);
or national
25origin.
SB59,819
1Section 819 . 66.1301 (2m) of the statutes, as affected by 2019 Wisconsin Act
2.... (this act), is amended to read:
SB59,594,123 66.1301 (2m) Discrimination. Persons entitled to any right, benefit, facility,
4or privilege under ss. 66.1301 to 66.1329 may not be denied the right, benefit, facility,
5or privilege in any manner for any purpose nor be discriminated against because of
6sex, race, color, creed, national origin, or sexual orientation; status as a holder or
7nonholder of a license under s. 343.03 (3m);
status as a victim of domestic abuse,
8sexual assault, or stalking, as defined in s. 106.50 (1m) (u); or whether the person
9holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
10has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
11has been a member of a treatment team, as defined in s. 961.01 (20t) ; or national
12origin
.
SB59,820 13Section 820 . 66.1331 (2m) of the statutes is amended to read:
SB59,594,2214 66.1331 (2m) Discrimination. Persons otherwise entitled to any right, benefit,
15facility, or privilege under this section may not be denied the right, benefit, facility,
16or privilege in any manner for any purpose nor be discriminated against because of
17sex, race, color, creed, or sexual orientation ,; status as a victim of domestic abuse,
18sexual assault, or stalking, as defined in s. 106.50 (1m) (u),; whether the person
19holds, or has applied for, a registry identification card, as defined in s. 146.44 (1) (g),
20has been the subject of a written certification, as defined in s. 146.44 (1) (h), or is or
21has been a member of a treatment team, as defined in s. 961.01 (20t);
or national
22origin.
SB59,821 23Section 821 . 66.1333 (3) (e) 2. of the statutes is amended to read:
SB59,595,624 66.1333 (3) (e) 2. Persons otherwise entitled to any right, benefit, facility, or
25privilege under this section may not be denied the right, benefit, facility, or privilege

1in any manner for any purpose nor be discriminated against because of sex, race,
2color, creed, or sexual orientation, ; status as a victim of domestic abuse, sexual
3assault, or stalking, as defined in s. 106.50 (1m) (u), ; whether the person holds, or
4has applied for, a registry identification card, as defined in s. 146.44 (1) (g), has been
5the subject of a written certification, as defined in s. 146.44 (1) (h), or is or has been
6a member of a treatment team, as defined in s. 961.01 (20t);
or national origin.
SB59,822 7Section 822 . 66.1333 (3) (e) 2. of the statutes, as affected by 2019 Wisconsin
8Act .... (this act), is amended to read:
SB59,595,179 66.1333 (3) (e) 2. Persons otherwise entitled to any right, benefit, facility, or
10privilege under this section may not be denied the right, benefit, facility, or privilege
11in any manner for any purpose nor be discriminated against because of sex, race,
12color, creed, national origin, or sexual orientation; status as a holder or nonholder of
13a license under s. 343.03 (3m);
status as a victim of domestic abuse, sexual assault,
14or stalking, as defined in s. 106.50 (1m) (u); or whether the person holds, or has
15applied for, a registry identification card, as defined in s. 146.44 (1) (g), has been the
16subject of a written certification, as defined in s. 146.44 (1) (h), or is or has been a
17member of a treatment team, as defined in s. 961.01 (20t); or national origin.
SB59,823 18Section 823. 67.05 (6a) (a) 2. (intro.) of the statutes is amended to read:
SB59,596,419 67.05 (6a) (a) 2. (intro.) Except as provided under pars. (b) and (c) and subs.
20(7) and (15), and subject to the limit on the number of referendums that may be called
21in any calendar year under subd. 2. a.,
if the board of any school district, or the
22electors at a regularly called school district meeting, by a majority vote adopt an
23initial resolution to raise an amount of money by a bond issue, the school district
24clerk shall, within 10 days, publish notice of such adoption as a class 1 notice under
25ch. 985 or post the notice as provided under s. 10.05. The notice shall state the

1maximum amount proposed to be borrowed, the purpose of the borrowing, that the
2resolution was adopted under this subdivision and the place where and the hours
3during which the resolution may be inspected. The school board shall also do one of
4the following:
SB59,824 5Section 824. 67.05 (6a) (a) 2. a. of the statutes is amended to read:
SB59,596,126 67.05 (6a) (a) 2. a. Direct the school district clerk to submit the resolution to
7the electors for approval or rejection at the next regularly scheduled spring primary
8or election or partisan primary or general election, provided such election is to be
9held not earlier than 70 days after the adoption of the resolution. A school board may
10proceed under this subd. 2. a. and under s. 121.91 (3) (a) 1. no more than 2 times in
11any calendar year.
The resolution shall not be effective unless adopted by a majority
12of the school district electors voting at the referendum.
SB59,825 13Section 825. 67.05 (6a) (am) 1. of the statutes is amended to read:
SB59,596,2214 67.05 (6a) (am) 1. If the public hearing under par. (a) 2. b. is for informational
15purposes only and, within 30 days after the public hearing, a petition is filed with the
16school district clerk for a referendum on the resolution signed by at least 7,500
17electors of the school district or at least 20 percent of the school district electors, as
18determined under s. 115.01 (13), whichever is less, the resolution shall not be
19effective unless adopted by a majority of the school district electors voting at the
20referendum. Subject to the limit therein, the The school board shall hold the
21referendum in accordance with par. (a) 2. a. The question submitted shall be whether
22the initial resolution shall or shall not be approved.
SB59,826 23Section 826. 67.12 (12) (h) of the statutes is amended to read:
SB59,597,424 67.12 (12) (h) Paragraph (e) 2. does not apply to borrowing by the school board
25of a school district created by a reorganization under s. 117.105, or by the school

1board from which territory is detached to create a school district under s. 117.105,
2for the purpose of financing any assets or liabilities apportioned to the school district
3or assets apportioned to another school district under s. 117.105 (1m), or (2m), or
4(4m)
.
SB59,827 5Section 827. 70.03 (1) of the statutes is amended to read:
SB59,597,186 70.03 (1) In chs. 70 to 76, 78, and 79, “real property," “real estate," and “land"
7include not only the land itself but all buildings and , fixtures, improvements thereon,
8and all fixtures and, leases, rights, and privileges appertaining thereto, including
9assets that cannot be taxed separately as real property, but are inextricably
10intertwined with the real property, enable the real property to achieve its highest and
11best use, and are transferable to future owners,
except as provided in sub. (2) and
12except that for the purpose of time-share property, as defined in s. 707.02 (32), real
13property does not include recurrent exclusive use and occupancy on a periodic basis
14or other rights, including, but not limited to, membership rights, vacation services,
15and club memberships. In this subsection, “lease” means a right in real estate that
16is related primarily to the property and not to the labor, skill, or business acumen of
17the property owner or tenant. In this subsection, “highest and best use” has the
18meaning given in s. 70.32 (1).
SB59,828 19Section 828. 70.11 (1) of the statutes is amended to read:
SB59,598,620 70.11 (1) Property of the state. Property owned by this state except land
21contracted to be sold by the state. This exemption shall not apply to land conveyed
22after September, 1933, to this state or for its benefit while the grantor or others for
23the grantor's benefit are permitted to occupy the land or part thereof in consideration
24for the conveyance; nor shall it apply to land devised to the state or for its benefit
25while another person is permitted by the will to occupy the land or part thereof. This

1exemption shall not apply to any property acquired by the department of veterans
2affairs under s. 45.32 (5) and (7), 2017 stats., or to the property of insurers
3undergoing rehabilitation or liquidation under ch. 645. Property exempt under this
4subsection includes general property owned by the state and leased to a private,
5nonprofit corporation that operates an Olympic ice training center, regardless of the
6use of the leasehold income.
SB59,829 7Section 829. 70.32 (1) of the statutes is amended to read:
SB59,599,28 70.32 (1) Real property shall be valued by the assessor in the manner specified
9in the Wisconsin property assessment manual provided under s. 73.03 (2a) at its
10highest and best use
from actual view or from the best information that the assessor
11can practicably obtain, at the full value which could ordinarily be obtained therefor
12at private sale. In determining the value, the assessor shall consider recent
13arm's-length sales of the property to be assessed if according to professionally
14acceptable appraisal practices those sales conform to recent arm's-length sales of
15reasonably comparable property; recent arm's-length sales of reasonably
16comparable property; and all factors that, according to professionally acceptable
17appraisal practices, affect the value of the property to be assessed. In this subsection,
18“arm's-length sale" means a sale between a willing buyer and willing seller, neither
19being under compulsion to buy or sell and each being familiar with the attributes of
20the property sold. In this subsection, “highest and best use" means the specific use
21of the property as of the current assessment date or a higher use to which the
22property can be expected to be put before the next assessment date, if the use is
23legally permissible, physically possible, not highly speculative, and financially
24feasible and provides the highest net return. When the current use of a property is
25the highest and best use of that property, value in the current use equals full market

1value. In this subsection, “legally permissible” does not include a conditional use
2that has not been granted as of the assessment date.
SB59,830 3Section 830 . 70.32 (1b) of the statutes is created to read:
SB59,599,124 70.32 (1b) In determining the value of real property under sub. (1), the assessor
5shall consider, as part of the valuation under sub. (1), any lease provisions and actual
6rent pertaining to a property and affecting its value, including the lease provisions
7and rent associated with a sale and leaseback of the property, if all such lease
8provisions and rent are the result of an arm's-length transaction involving persons
9who are not related, as provided under section 267 of the Internal Revenue Code for
10the year of the transaction. In this subsection, an “arm's-length transaction" means
11an agreement between willing parties, neither being under compulsion to act and
12each being familiar with the attributes of the property.
SB59,831 13Section 831 . 70.32 (1d) of the statutes is created to read:
SB59,599,1614 70.32 (1d) (a) To determine the value of property using generally accepted
15appraisal methods, the assessor shall consider all of the following as comparable to
16the property being assessed:
SB59,599,1917 1. Sales or rentals of properties exhibiting the same or a similar highest and
18best use, as defined in sub. (1), with placement in the same real estate market
19segment.
SB59,599,2420 2. Sales or rentals of properties that are similar to the property being assessed
21with regard to age, condition, use, type of construction, location, design, physical
22features, and economic characteristics, including similarities in occupancy and the
23potential to generate rental income. For purposes of this subdivision, such
24properties may be found locally, regionally, or nationally.
SB59,600,2
1(b) For purposes of par. (a), a property is not comparable if any of the following
2applies:
SB59,600,63 1. At or before the time of sale, the seller places any deed restriction on the
4property that changes the highest and best use, as defined in sub. (1), of the property,
5or prohibits competition, so that it no longer qualifies as a comparable property
6under par. (a) 1. or 2. and the property being assessed lacks such a restriction.
SB59,600,117 2. The property is dark property and the property being assessed is not dark
8property. In this subdivision, “dark property” means property that is vacant or
9unoccupied beyond the normal period for property in the same real estate market
10segment. For purposes of this subdivision, what is considered vacant or unoccupied
11beyond the normal period may vary depending on the property location.
SB59,600,1712 (c) For purposes of par. (a), “real estate market segment” means a pool of
13potential buyers and sellers that typically buy or sell properties similar to the
14property being assessed, including potential buyers who are investors or
15owner-occupants. For purposes of this paragraph, and depending on the type of
16property being assessed, the pool of potential buyers and sellers may be found locally,
17regionally, nationally, or internationally.
SB59,600,1918 (d) The department of revenue shall assist local assessors with implementing
19and applying this subsection.
SB59,832 20Section 832. 71.01 (1as) of the statutes is repealed.
SB59,833 21Section 833. 71.01 (6) (c) of the statutes is repealed.
SB59,834 22Section 834. 71.01 (6) (j) 3. m. of the statutes is created to read:
SB59,600,2423 71.01 (6) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q) and 104 (a) of division
24U of P.L. 115-141.
SB59,835 25Section 835. 71.01 (6) (k) 3. of the statutes is amended to read:
SB59,601,4
171.01 (6) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
2not include amendments to the federal Internal Revenue Code enacted after
3December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
411025, and 13543 of P.L. 115-97 and sections 40307 and 40413 of P.L. 115-123.
SB59,836 5Section 836. 71.01 (6) (L) 1. of the statutes is amended to read:
SB59,601,106 71.01 (6) (L) 1. For taxable years beginning after December 31, 2017, and
7before January 1, 2019,
for individuals and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, “Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 2017, except as provided in
10subds. 2. and 3. and s. 71.98 and subject to subd. 4.
SB59,837 11Section 837. 71.01 (6) (L) 4. of the statutes is amended to read:
SB59,601,1712 71.01 (6) (L) 4. For purposes of this paragraph, the provisions of federal public
13laws that directly or indirectly affect the Internal Revenue Code, as defined in this
14paragraph, apply for Wisconsin purposes at the same time as for federal purposes,
15except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1613306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
17first apply for taxable years beginning after December 31, 2017
.
SB59,838 18Section 838. 71.01 (6) (m) of the statutes is created to read:
SB59,601,2319 71.01 (6) (m) 1. For taxable years beginning after December 31, 2018, for
20individuals and fiduciaries, except fiduciaries of nuclear decommissioning trust or
21reserve funds, “Internal Revenue Code" means the federal Internal Revenue Code
22as amended to December 31, 2018, except as provided in subds. 2. and 3. and s. 71.98
23and subject to subd. 4.
SB59,602,1924 2. For purposes of this paragraph, “Internal Revenue Code" does not include
25the following provisions of federal public laws for taxable years beginning after

1December 31, 2018: section 13113 of P.L. 103-66; sections 1, 3, 4, and 5 of P.L.
2106-519; sections 101, 102, and 422 of P.L. 108-357; sections 1310 and 1351 of P.L.
3109-58; section 11146 of P.L. 109-59; section 403 (q) of P.L. 109-135; section 513 of
4P.L. 109-222; sections 104 and 307 of P.L. 109-432; sections 8233 and 8235 of P.L.
5110-28; section 11 (e) and (g) of P.L. 110-172; section 301 of P.L. 110-245; section
615351 of P.L. 110-246; section 302 of division A, section 401 of division B, and sections
7312, 322, 502 (c), 707, and 801 of division C of P.L. 110-343; sections 1232, 1241, 1251,
81501, and 1502 of division B of P.L. 111-5; sections 211, 212, 213, 214, and 216 of P.L.
9111-226; sections 2011 and 2122 of P.L. 111-240; sections 753, 754, and 760 of P.L.
10111-312; section 1106 of P.L. 112-95; sections 104, 318, 322, 323, 324, 326, 327, and
11411 of P.L. 112-240; P.L. 114-7; section 1101 of P.L. 114-74; section 305 of division
12P of P.L. 114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
13171, 189, 191, 307, 326, and 411 of division Q of P.L. 114-113; sections 11011, 13201
14(a) to (e) and (g), 13801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213,
1514214, 14215, 14221, 14222, 14301, 14302, 14304, and 14401 of P.L. 115-97; sections
1640304, 40305, 40306, and 40412 of P.L. 115-123; section 101 (c) of division T of P.L.
17115-141; and sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and
18(195), (b) (13), (17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of
19division U of P.L. 115-141.
SB59,602,2120 3. For purposes of this paragraph, “Internal Revenue Code" does not include
21amendments to the federal Internal Revenue Code enacted after December 31, 2018.
SB59,603,422 4. For purposes of this paragraph, the provisions of federal public laws that
23directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
24apply for Wisconsin purposes at the same time as for federal purposes, except that
25changes made by sections 11012, 13221, 13301, 13304 (a) and (b), 13531, and 13601

1of P.L. 115-97, 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308, 40309,
240311, 40414, 41101, 41107, 41115, and 41116 of PL. 115-123 and section 101 (a), (b),
3and (h) of division U of P.L. 115-141 apply for taxable years beginning after
4December 31, 2018.
SB59,839 5Section 839. 71.01 (7g) of the statutes is created to read:
SB59,603,76 71.01 (7g) For purposes of sub. (6) (b), 2013 stats., “ Internal Revenue Code”
7includes section 109 of division U of P.L. 115-141.
SB59,840 8Section 840 . 71.01 (8j) of the statutes is created to read:
SB59,603,119 71.01 (8j) For purposes of ss. 71.05 (6) (a) 30., 71.21 (7), 71.26 (3) (e) 4., 71.34
10(1k) (o), and 71.45 (2) (a) 20., “moving expenses” means expenses incurred to move
11the operation of a business, including all of the following:
SB59,603,1212 (a) Vehicle rentals.
SB59,603,1313 (b) Storage rentals.
SB59,603,1414 (c) Moving company expenses for packing, unpacking, and transportation.
SB59,603,1515 (d) Consulting fees and surveys.
SB59,603,1616 (e) Brokerage commissions or fees.
SB59,603,1717 (f) Architecture, design, and remodeling expenses.
SB59,603,1818 (g) Expenses paid or incurred to sell property in this state.
SB59,603,1919 (h) Loss on the sale of property in this state.
SB59,603,2020 (i) Lease cancellation fees.
SB59,603,2121 (j) Expenses paid or incurred for professional services, including legal services.
SB59,603,2222 (k) Utility fees.
SB59,603,2323 (L) Employee wages.
SB59,603,2424 (m) Reimbursement of an employee's expenses.
SB59,603,2525 (n) The cost of meals, lodging, and fuel.
SB59,604,1
1(o) Mileage deductions for vehicle use.
SB59,841 2Section 841. 71.04 (7) (dh) 3. of the statutes is amended to read:
SB59,604,63 71.04 (7) (dh) 3. Except as provided in subd. 4., if If the purchaser of a service
4receives the benefit of a service in more than one state, the gross receipts from the
5performance of the service are included in the numerator of the sales factor according
6to the portion of the service received in this state.
SB59,842 7Section 842. 71.04 (7) (dh) 4. of the statutes is repealed.
SB59,843 8Section 843. 71.04 (7) (dj) 1. (intro.) of the statutes is renumbered 71.04 (7)
9(dj) (intro.) and amended to read:
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