AB2-ASA1,35,2
171.42
(2) (j) 3. m. Sections 101 (m), (n), (o), (p), and (q), 104 (a), and 109 of
2division U of P.L.
115-141.
AB2-ASA1,74
3Section 74
. 71.42 (2) (j) 3. n. of the statutes is created to read:
AB2-ASA1,35,54
71.42
(2) (j) 3. n. Section 102 of division M and sections 110, 111, and 116 (b)
5of division O of P.L.
116-94.
AB2-ASA1,75
6Section 75
. 71.42 (2) (k) 3. of the statutes is amended to read:
AB2-ASA1,35,127
71.42
(2) (k) 3. For purposes of this paragraph, “Internal Revenue Code" does
8not include amendments to the federal Internal Revenue Code enacted after
9December 31, 2016, except that “Internal Revenue Code” includes sections 11024,
1011025, and 13543 of P.L.
115-97; sections 40307 and 40413 of P.L. 115-123; sections
11101 (m), (n), (o), (p), and (q), 104 (a), and 109 of division U of P.L. 115-141; and section
12102 of division M and sections 110, 111, and 116 (b) of division O of P.L. 116-94.
AB2-ASA1,76
13Section 76
. 71.42 (2) (L) 1. of the statutes is amended to read:
AB2-ASA1,35,1714
71.42
(2) (L) 1. For taxable years beginning after December 31, 2017,
and
15before January 1, 2021, “Internal Revenue Code" means the federal Internal
16Revenue Code as amended to December 31, 2017, except as provided in subds. 2. to
174. and s. 71.98 and subject to subd. 5.
AB2-ASA1,77
18Section
77. 71.42 (2) (L) 3. of the statutes is amended to read:
AB2-ASA1,36,519
71.42
(2) (L) 3. For purposes of this paragraph, “Internal Revenue Code" does
20not include amendments to the federal Internal Revenue Code enacted after
21December 31, 2017, except that “Internal Revenue Code” includes
sections 40307,
2240413, and 41113 of P.L. 115-123; sections 101 (m), (n), (o), (p), and (q), 104 (a), 109,
23401 (a) (54) and (b) (15) (A), (B), and (C), 19, 20, 23, 26, 27, and 28 of division U of P.L.
24115-141; sections 102 and 104 of division M, sections 102, 103, 106, 107, 108, 109,
25110, 111, 113, 114, 115, 116, 201, 204, 205, 206, 302, 401, and 601 of division O, section
11302 of division P, and sections 131, 202 (d), and 205 of division Q of P.L. 116-94; 2sections 1106, 2202, 2203, 2204, 2205, 2206, 2307, 3608, 3609, 3701, and 3702 of
3division A of P.L.
116-136; and sections 202, 208, 209, 211, and 214 of division EE and
4sections 276 (a) and (b), 277, 278 (a), (b), (c), and (d), 280, and 285 of division N of P.L.
5116-260.
AB2-ASA1,78
6Section 78
. 71.42 (2) (L) 5. of the statutes is amended to read:
AB2-ASA1,36,127
71.42
(2) (L) 5. For purposes of this paragraph, the provisions of federal public
8laws that directly or indirectly affect the Internal Revenue Code, as defined in this
9paragraph, apply for Wisconsin purposes at the same time as for federal purposes
,
10except that changes made by P.L. 115-63 and sections 11026, 11027, 11028, 13207,
1113306, 13307, 13308, 13311, 13312, 13501, 13705, 13821, and 13823 of P.L. 115-97
12first apply for taxable years beginning after December 31, 2017.
AB2-ASA1,79
13Section 79
. 71.42 (2) (m) of the statutes is created to read:
AB2-ASA1,36,1614
71.42
(2) (m) 1. For taxable years beginning after December 31, 2020, “Internal
15Revenue Code" means the federal Internal Revenue Code as amended to December
1631, 2020, except as provided in subds. 2. and 3. and s. 71.98 and subject to subd. 4.
AB2-ASA1,37,1517
2. For purposes of this paragraph, “Internal Revenue Code" does not include
18the following provisions of federal public laws for taxable years beginning after
19December 31, 2020: section 13113 of P.L.
103-66; sections 1, 3, 4, and 5 of P.L.
20106-519; sections 101, 102, and 422 of P.L.
108-357; sections 1310 and 1351 of P.L.
21109-58; section 11146 of P.L.
109-59; section 403 (q) of P.L.
109-135; section 513 of
22P.L.
109-222; sections 104 and 307 of P.L.
109-432; sections 8233 and 8235 of P.L.
23110-28; section 11 (e) and (g) of P.L.
110-172; section 301 of P.L.
110-245; section
2415351 of P.L.
110-246; section 302 of division A, section 401 of division B, and sections
25312, 322, 502 (c), 707, and 801 of division C of P.L.
110-343; sections 1232, 1241, 1251,
11501, and 1502 of division B of P.L.
111-5; sections 211, 212, 213, 214, and 216 of P.L.
2111-226; sections 2011 and 2122 of P.L.
111-240; sections 753, 754, and 760 of P.L.
3111-312; section 1106 of P.L.
112-95; sections 104, 318, 322, 323, 324, 326, 327, and
4411 of P.L.
112-240; P.L.
114-7; section 1101 of P.L.
114-74; section 305 of division
5P of P.L.
114-113; sections 123, 125 to 128, 143, 144, 151 to 153, 165 to 167, 169 to
6171, 189, 191, 307, 326, and 411 of division Q of P.L.
114-113; sections 11011, 11012,
713201 (a) to (e) and (g), 13206, 13221, 13301, 13304 (a), (b), and (d), 13531, 13601,
813801, 14101, 14102, 14103, 14201, 14202, 14211, 14212, 14213, 14214, 14215,
914221, 14222, 14301, 14302, 14304, and 14401 of P.L.
115-97; sections 40304, 40305,
1040306, and 40412 of P.L.
115-123; section 101 (c) of division T of P.L.
115-141;
11sections 101 (d) and (e), 102, 201 to 207, 301, 302, and 401 (a) (47) and (195), (b) (13),
12(17), (22) and (30), and (d) (1) (D) (v), (vi), and (xiii) and (xvii) (II) of division U of P.L.
13115-141; sections 104, 114, 115, 116, 130, and 145 of division Q of P.L.
116-94;
14sections 2304 and 2306 of P.L.116-136; and sections 111, 114, 115, 116, 118 (a) and
15(d), 133, 137, 138, and 210 of division EE of P.L.
116-260.
AB2-ASA1,37,1716
3. For purposes of this paragraph, “Internal Revenue Code" does not include
17amendments to the federal Internal Revenue Code enacted after December 31, 2020.
AB2-ASA1,38,318
4. For purposes of this paragraph, the provisions of federal public laws that
19directly or indirectly affect the Internal Revenue Code, as defined in this paragraph,
20apply for Wisconsin purposes at the same time as for federal purposes, except that
21changes made by sections 20101, 20102, 20104, 20201, 40201, 40202, 40203, 40308,
2240309, 40311, 40414, 41101, 41107, 41114, 41115, and 41116 of P.L.
115-123; section
23101 (a), (b), and (h) of division U of P.L.
115-141; section 1203 of 116-25; section 1122
24of P.L.
116-92; section 301 of division O, section 1302 of division P, and sections 101,
25102, 103, 117, 118, 132, 201, 202 (a), (b), and (c), 204 (a), (b), and (c), 301, and 302 of
1division Q of P.L.
116-94; section 2 of P.L.
116-98; and sections 301, 302, and 304 of
2division EE of P.L.
116-260 apply for taxable years beginning after December 31,
32020.
AB2-ASA1,80
4Section 80
. 71.42 (2p) of the statutes is created to read:
AB2-ASA1,38,65
71.42
(2p) For purposes of s. 71.42 (2) (b), 2013 stats., “Internal Revenue Code"
6includes section 109 of division U of P.L.
115-141.
AB2-ASA1,81
7Section
81. 71.47 (6) (h) of the statutes is amended to read:
AB2-ASA1,38,198
71.47
(6) (h) Any person, including a nonprofit entity described in section
501 9(c) (3) of the Internal Revenue Code, may sell or otherwise transfer the credit under
10par. (a) 2m. or 3., in whole or in part, to another person who is subject to the taxes
11imposed under s. 71.02, 71.23, or 71.43, if the person notifies the department of the
12transfer, and submits with the notification a copy of the transfer documents, and the
13department certifies ownership of the credit with each transfer.
The transferor may
14file a claim for more than one taxable year on a form prescribed by the department
15to compute all years of the credit under par. (a) 2m. or 3., at the time of the transfer
16request. The transferee may first use the credit to offset tax in the taxable year of the
17transferor in which the transfer occurs, and may use the credit only to offset tax in
18taxable years otherwise allowed to be claimed and carried forward by the original
19claimant.
AB2-ASA1,82
20Section
82. 71.52 (1g) of the statutes is created to read:
AB2-ASA1,39,421
71.52
(1g) “Earned income” means wages, salaries, tips, and other employee
22compensation that may be included in federal adjusted gross income for the taxable
23year, plus the amount of the claimant's net earnings from self-employment for the
24taxable year determined with regard to the deduction allowed to the taxpayer by
25section
164 (f) of the Internal Revenue Code. For purposes of this subsection, a
1claimant's earned income is computed without regard to any marital property laws
2and a claimant may elect to treat amounts excluded from federal adjusted gross
3income as earned income, as provided under section
112 of the Internal Revenue
4Code. “Earned income” does not include the following:
AB2-ASA1,39,55
(a) Any amount received as a pension or annuity.
AB2-ASA1,39,66(b) Any amount to which section
871 (a) of the Internal Revenue Code applies.
AB2-ASA1,39,87
(c) Any amount received for services provided by an individual while the
8individual is an inmate at a penal institution.
AB2-ASA1,39,139
(d) Any amount received for service performed in work activities under
10paragraphs (4) or (7) of section 407 (d) of the Social Security Act to which the claimant
11is assigned under any state program under part A of title IV of the Social Security
12Act. This paragraph applies only to amounts subsidized under any such state
13program.
AB2-ASA1,83
14Section
83. 71.55 (10) of the statutes is amended to read:
AB2-ASA1,39,2315
71.55
(10) Farmers. Notwithstanding the provision in s. 71.52 (6) that requires
16the addition of certain disqualified losses to income, such an addition may not be
17made by a claimant who is a farmer whose primary income is from farming and
18whose farming generates less than $250,000 in gross receipts from the operation of
19farm premises in the year to which the claim relates.
For purposes of this subsection,
20a claimant's primary income is from farming if the claimant's gross income from
21farming for the year to which the claim relates is greater than 50 percent of the
22claimant's total gross income from all sources for the year to which the claim relates.
23In this subsection, “gross income” has the meaning given in s. 71.03 (1).
AB2-ASA1,84
24Section
84. 71.76 of the statutes is renumbered 71.76 (1) and amended to read:
AB2-ASA1,40,18
171.76
(1) If for any year the amount of federal net income tax payable, of a credit
2claimed or carried forward, of a net operating loss carried forward or of a capital loss
3carried forward of any taxpayer as reported to the internal revenue service is
4changed or corrected by the internal revenue service or other officer of the United
5States, such taxpayer shall report such changes or corrections to the department
6within
90 180 days after its final determination and shall concede the accuracy of
7such determination or state how the determination is erroneous. Such changes or
8corrections need not be reported unless they affect the amount of net tax payable
9under this chapter, of a credit calculated under this chapter, of a Wisconsin net
10operating loss carried forward, of a Wisconsin net business loss carried forward or
11of a capital loss carried forward under this chapter. Any taxpayer submitting an
12amended return to the internal revenue service, or to another state if there has been
13allowed a credit against Wisconsin taxes for taxes paid to that state, shall also file,
14within
90 180 days of such filing date, an amended return if any information
15contained on the amended return affects the amount of net tax payable under this
16chapter of a credit calculated under this chapter, of a Wisconsin net operating loss
17carried forward, of a Wisconsin net business loss carried forward or of a capital loss
18carried forward under this chapter.
AB2-ASA1,85
19Section 85
. 71.76 (2) of the statutes is created to read:
AB2-ASA1,41,320
71.76
(2) In the case of any partnership adjustments, as defined under section
216241 of the Internal Revenue Code and including adjustments under section
6225 22of the Internal Revenue Code, the partnership and its partners shall report such
23changes or corrections to the department within 180 days after the final
24determination by the internal revenue service and shall concede the accuracy of such
25determination or state how the determination is erroneous. The partnership and its
1partners shall submit amended returns, as applicable, for each reviewed year, as
2defined under section
6225 of the Internal Revenue Code, to which such partnership
3adjustments relate.
AB2-ASA1,86
4Section
86. 71.77 (7) (b) of the statutes is amended to read:
AB2-ASA1,41,115
71.77
(7) (b) If notice of assessment or refund is given to the taxpayer within
690 180 days of the date on which the department receives a report from the taxpayer
7under s. 71.76 or within such other period specified in a written agreement entered
8into prior to the expiration of such
90 180 days by the taxpayer and the department.
9If the taxpayer does not report to the department as required under s. 71.76, the
10department may make an assessment against the taxpayer or refund to the taxpayer
11within 4 years after discovery by the department.
AB2-ASA1,87
12Section 87
. 71.83 (1) (a) 6. of the statutes is amended to read:
AB2-ASA1,41,1813
71.83
(1) (a) 6. `Retirement plans.' Any natural person who is liable for a
14penalty for federal income tax purposes under section
72 (m) (5), (q), (t), and (v),
4973,
154974,
4975, or
4980A of the Internal Revenue Code is liable for 33 percent of the
16federal penalty unless the income received is exempt from taxation under s. 71.05
17(1) (a) or
(ae) (6) (b) 54. The penalties provided under this subdivision shall be
18assessed, levied, and collected in the same manner as income or franchise taxes.
AB2-ASA1,88
19Section
88. 73.0305 of the statutes is amended to read:
AB2-ASA1,42,2
2073.0305 Revenue limits calculations. The department of revenue shall
21annually determine and certify to the state superintendent of public instruction,
no
22later than the 4th Monday in June at the superintendent's request, the allowable
23rate of increase under subch. VII of ch. 121. The allowable rate of increase is the
24percentage change, if not negative, in the consumer price index for all urban
1consumers, U.S. city average, between the preceding March 31 and the 2nd
2preceding March 31, as computed by the federal department of labor.
AB2-ASA1,89
3Section
89. 73.09 (4) (c) of the statutes is amended to read:
AB2-ASA1,42,104
73.09
(4) (c) Recertification is contingent upon submission of an application for
5renewal, at least 60 days before the expiration date of the current certificate,
6attesting to the completion of the requirements specified in
par. (b). Persons
7applying for renewal on the basis of attendance at the meetings called by the
8department under s. 73.06 (1) and by meeting continuing education requirements
9shall submit a
$20 recertification fee
, in an amount determined by the department
10not to exceed $75, with their applications.
AB2-ASA1,90
11Section
90. 73.09 (5) of the statutes is amended to read:
AB2-ASA1,42,2212
73.09
(5) Examinations. As provided in subs. (1) and (2), the department of
13revenue shall prepare and administer examinations for each level of certification.
14A person applying for an examination under this subsection shall submit
a $20 an 15examination fee with the person's application.
If the department administers and
16grades the examinations, the fee shall be the amount equal to the department's best
17estimate of the actual cost to administer and grade the examinations, but no greater
18than $75. If a test service provider administers and grades the examinations, the fee
19shall be the amount equal to the department's best estimate of the provider's actual
20cost to administer and grade the examinations, but no greater than $75. The
21department
of revenue shall grant certification to each person who passes the
22examination for that level.
AB2-ASA1,91
23Section 91
. 74.315 (1) of the statutes is amended to read:
AB2-ASA1,43,324
74.315
(1) Submission. No later than October 1 of each year, the taxation
25district clerk shall submit to the department of revenue, on a form prescribed by the
1department, a listing of all the omitted taxes under s. 70.44 to be included on the
2taxation district's next tax roll, if the
total of all such omitted taxes
exceeds $5,000 3for any single description of property are $250 or more.
AB2-ASA1,92
4Section 92
. 74.315 (1m) of the statutes is created to read:
AB2-ASA1,43,105
74.315 (1m)
Amount collected from property in a tax incremental district.
6A tax may not be included on a form submitted under sub. (1) if the tax was levied
7on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105
8(2) (k), unless the current value of the tax incremental district is lower than the tax
9incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment
10year for which the tax was collected.
AB2-ASA1,93
11Section 93
. 74.315 (2) of the statutes is amended to read:
AB2-ASA1,43,2012
74.315
(2) Equalized valuation Amount determined. After receiving the form
13under sub. (1), but no later than November 15, the department of revenue shall
14determine the amount of
any change in the taxation district's equalized valuation
15that results from considering the valuation represented by the taxes described under
16sub. (1) taxes to be shared with each taxing jurisdiction for which the taxation district
17collected taxes and determine the amount of taxes collected under s. 70.44 to be
18shared with each taxing jurisdiction for which the taxation district collected taxes.
19The department's determination under this subsection is subject to review only
20under s. 227.53.
AB2-ASA1,94
21Section 94
. 74.315 (3) of the statutes is amended to read:
AB2-ASA1,44,222
74.315
(3) Notice and distribution. If the department of revenue determines
23under sub. (2) that the taxation district's equalized valuation changed as a result of
24considering the valuation represented by the taxes described under sub. (1), the The 25department shall notify the taxation district and the taxation district shall distribute
1the
resulting collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm)
2resulting from the determinations made under sub. (2).
AB2-ASA1,95
3Section
95. 76.04 (1) of the statutes is amended to read:
AB2-ASA1,44,84
76.04
(1) Every company defined in s. 76.02 shall, annually, file a true and
5accurate statement in such manner and form and setting forth such facts as the
6department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
7for railroad companies shall be filed
on or before April 15 and for conservation and
8regulation companies, air carriers and pipeline companies on or before May 1.
AB2-ASA1,96
9Section
96. 76.07 (1) of the statutes is amended to read:
AB2-ASA1,44,1510
76.07
(1) Duty of department. The department on or before
August 1 11September 15 in each year
in the case of railroad companies, and on or before
12September 15 in the case of air carrier companies, conservation and regulation
13companies and pipeline companies, shall, according to its best knowledge and
14judgment, ascertain and determine the full market value of the property of each
15company within the state.
AB2-ASA1,97
16Section
97. 76.075 of the statutes is amended to read:
AB2-ASA1,45,6
1776.075 Adjustments of assessments. Within 4 years after the due date, or
18extended due date, of the report under s. 76.04, any person subject to taxation under
19this subchapter may request the department to make, or the department may make,
20an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
21adjustment under this section results in an increase in the tax due under this
22subchapter, the person shall pay the amount of the tax increase plus interest on that
23amount at the rate of 1 percent per month from the due date or extended due date
24of the report under s. 76.04 until the date of final determination and interest at the
25rate of 1.5 percent per month from the date of final determination until the date of
1payment. If an adjustment under this section results in a decrease in the tax due
2under this subchapter, the department shall refund the appropriate amount plus
3interest at the rate of
0.75 0.25 percent per month from the due date or extended due
4date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)
5and (7), as they apply to income and franchise tax adjustments, apply to adjustments
6under this section. Review of the adjustments is as stated in s. 76.08.
AB2-ASA1,98
7Section
98. 76.13 (1) of the statutes is amended to read:
AB2-ASA1,45,178
76.13
(1) The department shall compute and levy a tax upon the property of
9each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
1076.08, at the average net rate of taxation determined under s. 76.126. The amount
11of tax to be paid by each such company shall be extended upon a tax roll opposite the
12description of the property of the respective companies. The tax rolls for all
13companies required to be assessed on
or before August 1 in each year under s. 76.07
14(1) shall be completed on or before August 10, and for all companies required to be
15assessed on or before September 15 in each year under s. 76.07 (1) shall be completed
16on or before October 1; and the department shall thereupon attach to each such roll
17a certificate signed by the secretary of revenue, which shall be as follows:
AB2-ASA1,45,25
18“I hereby certify that the foregoing tax roll includes the property of all railroad
19companies, air carrier companies, conservation and regulation companies or
20pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this
21state; that the valuation of the property of each company as set down in said tax roll
22is the full market value thereof as assessed by the department of revenue, except as
23changed by court judgment, and that the taxes thereon charged in said tax roll have
24been assessed and levied at the average net rate of taxation in this state, as required
25by law".
AB2-ASA1,99
1Section
99. 76.13 (3) of the statutes is amended to read:
AB2-ASA1,46,132
76.13
(3) If the Dane County circuit court, after such roll is delivered to the
3secretary of administration, increases or decreases the assessment of any company,
4the department shall immediately redetermine the tax of the company on the basis
5of the revised assessment, and shall certify and deliver the revised assessment to the
6secretary of administration as a revision of the tax roll. If the amount of tax upon
7the assessment as determined by the court is less than the amount paid by the
8company, the secretary of administration shall refund the excess to the company with
9interest at the rate of
9 3 percent per year. If the amount of the tax upon the
10assessment as determined by the court is in excess of the amount of the tax as
11determined by the department, interest shall be paid on the additional amount at the
12rate of 12 percent per year from the date of entry of judgment to the date the
13judgment becomes final, and at 1.5 percent per month thereafter until paid.
AB2-ASA1,100
14Section
100. 76.28 (4) (b) of the statutes is amended to read:
AB2-ASA1,46,2315
76.28
(4) (b) In the case of overpayments of license fees by any light, heat and
16power company under par. (a), the department shall certify the overpayments to the
17department of administration, which shall audit the amount of the overpayments
18and the secretary of administration shall pay the amounts determined by means of
19the audit. All refunds of license fees under this subsection shall bear interest at the
20annual rate of
9 3 percent from the date of the original payment to the date when
21the refund is made. The time for making additional levies of license fees or claims
22for refunds of excess license fees paid, in respect to any year, shall be limited to 4
23years after the time the report for such year was filed.
AB2-ASA1,101
24Section
101. 76.28 (11) of the statutes is amended to read:
AB2-ASA1,47,7
176.28
(11) Payment before contesting. No action or proceeding, except a
2petition for redetermination under sub. (4), may be brought by a light, heat or power
3company against this state to contest any assessment of a tax under this section
4unless the taxpayer first pays to this state the amount of tax assessed. If the
5taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
6including payment of interest at
9 3 percent per year on the amount of the money
7paid from the date of payment until the date of judgment.
AB2-ASA1,102
8Section
102. 76.39 (4) (d) of the statutes is amended to read:
AB2-ASA1,47,149
76.39
(4) (d) All refunds shall be certified by the department to the department
10of administration which shall audit the amount of the refunds and the secretary of
11administration shall pay the amount, together with interest at the rate of
9 3 percent
12per year from the date payment was made. All additional taxes shall bear interest
13at the rate of 12 percent per year from the time they should have been paid to the date
14upon which the additional taxes shall become delinquent if unpaid.
AB2-ASA1,103
15Section
103. 76.48 (5) of the statutes is amended to read:
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: