AB2-ASA1,48,216
76.48
(5) Additional assessments may be made, if notice of such assessment is
17given, within 4 years of the date the annual return was filed, but if no return was
18filed, or if the return filed was incorrect and was filed with intent to defeat or evade
19the tax, an additional assessment may be made at any time upon the discovery of
20gross revenues by the department. Refunds may be made if a claim for the refund
21is filed in writing with the department within 4 years of the date the annual return
22was filed. Refunds shall bear interest at the rate of
9 3 percent per year and shall
23be certified by the department to the secretary of administration who shall audit the
24amounts of such overpayments and pay the amount audited. Additional
1assessments shall bear interest at the rate of 12 percent per year from the time they
2should have been paid to the date upon which they shall become delinquent if unpaid.
AB2-ASA1,104
3Section
104. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
4(13gm) (a) and amended to read:
AB2-ASA1,48,95
77.51
(13gm) (a) “Retailer engaged in business in this state” does not include
6a retailer who has no activities as described in sub. (13g), except for activities
7described 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 or
9current
calendar year
:.
AB2-ASA1,105
10Section
105. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
AB2-ASA1,106
11Section
106. 77.51 (13gm) (b) of the statutes is amended to read:
AB2-ASA1,48,1712
77.51
(13gm) (b) If an out-of-state retailer's annual gross sales into this state
13exceed $100,000 in the previous
calendar year
or the retailer's annual number of
14separate sales transactions into this state is 200 or more in the previous year, the
15retailer shall register with the department and collect the taxes administered under
16s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
17calendar year.
AB2-ASA1,107
18Section
107. 77.51 (13gm) (c) of the statutes is amended to read:
AB2-ASA1,49,219
77.51
(13gm) (c) If an out-of-state retailer's annual gross sales into this state
20are $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
22retailer is not required to register with the department and collect the taxes
23administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
24until 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
1register with the department and collect the tax for the remainder of the current
2calendar year.
AB2-ASA1,108
3Section
108. 77.51 (13gm) (d) 1. of the statutes is repealed.
AB2-ASA1,109
4Section
109. 77.51 (13gm) (d) 2. of the statutes is amended to read:
AB2-ASA1,49,65
77.51
(13gm) (d) 2.
The annual amounts described in this subsection include 6“Gross sales” includes both taxable and nontaxable sales.
AB2-ASA1,110
7Section
110. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
AB2-ASA1,111
8Section
111. 77.51 (13gm) (d) 5. of the statutes is amended to read:
AB2-ASA1,49,119
77.51
(13gm) (d) 5. An out-of-state retailer's annual
amounts gross sales 10include all sales into this state by the retailer on behalf of other persons and all sales
11into this state by another person on the retailer's behalf.
AB2-ASA1,112
12Section 112
. 77.52 (2m) (b) of the statutes is amended to read:
AB2-ASA1,49,2113
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.
AB2-ASA1,113
22Section 113
. 77.54 (6) (am) 2. of the statutes is amended to read:
AB2-ASA1,50,623
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.
AB2-ASA1,114
7Section
114. 77.54 (9a) (f) of the statutes is amended to read:
AB2-ASA1,50,188
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
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
18service.
AB2-ASA1,115
19Section 115
. 77.54 (9m) of the statutes is amended to read:
AB2-ASA1,51,720
77.54
(9m) The sales price from the sale of and the storage, use, or other
21consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
22or (c), sold to a construction contractor that, in fulfillment of a real property
23construction activity, transfers the tangible personal property, or items or property
24under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
25(f), or (fc) or (9g), a technical college district,
the University of Wisconsin Hospitals
1and Clinics Authority, the Board of Regents of the University of Wisconsin System,
2an institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m),
3or the University of Wisconsin-Extension, if such tangible personal property, or
4items or property, becomes a component of a facility in this state that is owned by the
5entity. In this subsection, “facility" means any building, shelter, parking lot, parking
6garage, athletic field, athletic park, storm sewer, water supply system, or sewerage
7and waste water treatment facility, but does not include a highway, street, or road.
AB2-ASA1,116
8Section
116. 77.61 (5) (b) 8m. of the statutes is created to read:
AB2-ASA1,51,109
77.61
(5) (b) 8m. The state auditor and the employees of the legislative audit
10bureau to the extent necessary for the bureau to carry out its duties under 13.94.
AB2-ASA1,117
11Section
117. 79.02 (1) of the statutes is amended to read:
AB2-ASA1,51,1512
79.02
(1) The Except as provided in sub. (2) (b), the department of
13administration, upon certification by the department of revenue, shall distribute
14shared revenue payments to each municipality and county on the 4th Monday in July
15and the 3rd Monday in November.
AB2-ASA1,118
16Section
118. 79.02 (2) (b) of the statutes is amended to read:
AB2-ASA1,51,2117
79.02
(2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
18equal 15 percent of the municipality's or county's estimated payments under ss.
1979.035 and 79.04 and 100 percent of the municipality's estimated payments under
20s. 79.05.
Upon certification by the department of revenue, the estimated payment
21under s. 79.05 may be distributed before the 4th Monday in July.
AB2-ASA1,119
22Section
119. 79.02 (3) (a) of the statutes is amended to read:
AB2-ASA1,52,223
79.02
(3) (a) Subject to s. 59.605 (4), payments to each municipality and county
24in November shall equal that municipality's or county's entitlement under ss. 79.035,
179.04, and 79.05 for the current year, minus the amount distributed to the
2municipality or county
in July under sub. (2) (b).
AB2-ASA1,120
3Section
120. 79.02 (3) (e) of the statutes is amended to read:
AB2-ASA1,52,94
79.02
(3) (e) For the distribution in 2004 and subsequent years, the total
5amount of the November payments to each county and municipality under
s. 79.035 6sub. (1) shall be reduced by an amount equal to the amount of supplements paid from
7the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
8municipality received for the fiscal year in which a payment is made under this
9section, as determined under s. 49.45 (51).
AB2-ASA1,121
10Section
121. 79.035 (6) of the statutes is amended to read:
AB2-ASA1,52,1511
79.035
(6) Beginning with the distributions in 2016 and ending with the
12distributions in 2035, the annual payment under
this section s. 79.02 (1) to a county
13in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located
14shall be the amount otherwise determined for the county under this section, minus
15$4,000,000.
AB2-ASA1,122
16Section
122. 79.035 (7) (b) of the statutes is amended to read:
AB2-ASA1,52,2517
79.035
(7) (b) Beginning with the first payment due under
this section s. 79.02
18(1) after the county or municipality receives a grant under s. 16.047 (4m), the
19department of administration shall apply the reduction determined under par. (a) for
20each county and municipality by reducing 10 consecutive annual payments under
21this section s. 79.02 (1) to the county or municipality by equal amounts.
If in any year
22the reduction under this paragraph for a county or municipality exceeds the payment
23under this section for the county or municipality, the department of administration
24shall apply the excess amount of the reduction to the payment to the county or
25municipality under s. 79.04.
AB2-ASA1,123
1Section
123. 79.05 (1) (am) of the statutes is amended to read:
AB2-ASA1,53,62
79.05
(1) (am) “Inflation factor" means a percentage equal to the average
3annual percentage change in the U.S. consumer price index for all urban consumers,
4U.S. city average, as determined by the U.S. department of labor, for the 12 months
5ending on
September 30 August 31 of the year before the statement under s. 79.015,
6except that the percentage under this paragraph shall not be less than zero.
AB2-ASA1,124
7Section 124
. 79.05 (2m) of the statutes is amended to read:
AB2-ASA1,53,108
79.05
(2m) Annually, on
November
October 1, the department of revenue shall
9certify the appropriate percentage change in the consumer price index that is to be
10used in the requirement under sub. (1) (am) to the joint committee on finance.
AB2-ASA1,53,1312
(1)
Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
13applies to claims filed for taxable years beginning after December 31, 2020.
AB2-ASA1,53,1714
(2)
Retirement income exclusion. The treatment of ss. 71.05 (1) (ae), (am), and
15(an) and (6) (b) 54. and 71.83 (1) (a) 6. and the amendment of s. 71.05 (6) (b) 4. (as it
16relates to the retirement income exclusion) first apply to taxable years beginning
17after December 31, 2020.
AB2-ASA1,53,2118
(3)
Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and
19(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02
20(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in the year
21following publication.
AB2-ASA1,53,2522
(4)
Interest rate on utility tax refunds. The treatment of ss. 76.075, 76.13
23(3), 76.28 (4) (b) and (11), 76.39 (4) (d), and 76.48 (5) first applies to refunds paid on
24the effective date of this subsection regardless of the taxable periods to which the
25refunds pertain.
AB2-ASA1,54,2
1(5)
Property of a church or religious association. The treatment of s. 70.11
2(4) (b) 3. first applies to the property tax assessments as of January 1, 2021.
AB2-ASA1,54,53
(6)
University of Wisconsin Hospitals and Clinics Authority. The treatment
4of s. 77.54 (9m) first applies to contracts entered into on the effective date of this
5subsection.
AB2-ASA1,126
6Section
126.
Effective dates. This act takes effect on the day after
7publication, except as follows:
AB2-ASA1,54,98
(1)
Objections to manufacturing assessments. The treatment of s. 70.995 (8)
9(c) 1. and (d) takes effect on the first January 1 after publication.
AB2-ASA1,54,1110
(2)
Board of review training. The treatment of s. 70.46 (4) takes effect on the
11first January 1 after publication.
AB2-ASA1,54,1312
(3)
Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes
13effect on the first January 1 after publication.
AB2-ASA1,54,1514
(4)
Assessor certification fees. The treatment of s. 73.09 (4) (c) and (5) takes
15effect on the first January 1 after publication.