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AB68-SSA1,730,15
176.07 (3) Assessment. For the purpose of determining the full market value of
2the property of each company appearing on the assessment roll, the department may
3view and inspect the property of such the company and shall consider the reports
4filed in compliance with s. 76.04 and the reports and returns of the company filed in
5the office of any officer of this state, and other evidence or information bearing upon
6the full market value of the property of the company assessed. In case of For
7companies which that own or use property lying partly within and partly without the
8state, the department shall value and assess only the property within this state,
9using the methods under subs. (4g) and (4r). When the full market value of the
10property of a company within this state has been determined, the amount shall be
11entered upon the assessment roll opposite the name of the company and shall be the
12assessment of the entire property of such the company within this state for the levy
13of taxes thereon, subject to review and correction. The department shall thereupon
14give notice by certified mail to each company assessed of the amount of its
15assessment as entered upon such the roll.
AB68-SSA1,1448 16Section 1448. 76.08 (1) of the statutes is amended to read:
AB68-SSA1,731,1217 76.08 (1) Notice of the assessments determined under s. 76.07 and of
18adjustments under s. 76.075 shall be given by certified mail to each company the
19property of which has been assessed, and the notice of assessment shall be mailed
20provided on or before the assessment date specified in s. 76.07 (1). Any company
21aggrieved by the assessment or adjustment of its property thus made may have its
22assessment or adjustment redetermined by the Dane County circuit court if, within
2330 days after notice of assessment or adjustment is mailed provided to the company
24under s. 76.07 (3), an action for the redetermination is commenced by filing a
25summons and complaint with that court, and service of authenticated copies of the

1summons and complaint is made upon the department of revenue. No answer need
2be filed by the department and the allegations of the complaint in opposition to the
3assessment or adjustment shall be deemed denied. Upon the filing of the summons
4and complaint, the court shall set the matter for hearing without a jury. If the
5plaintiff fails to file the summons and complaint within 5 days of service upon the
6department, the department may file a copy thereof with the court in lieu of the
7original. The department may be named as the defendant in any such action and
8shall appear and be represented by its counsel in all proceedings connected with the
9action but, on the request of the secretary of revenue, the attorney general may
10participate with or serve in lieu of departmental counsel. In an action for
11redetermination of an adjustment, only the issues raised in the department's
12adjustment under s. 76.075 may be raised.
AB68-SSA1,1449 13Section 1449. 76.10 (1) of the statutes is amended to read:
AB68-SSA1,732,1014 76.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in each
15year, be entitled, on its own motion, to present evidence before the department
16relating to the state assessment made in the preceding year pursuant to s. 70.575.
17On written request, in writing, for such hearing or presentation, the department
18shall fix a time therefor within 60 days after such the application is filed, the same
19to be conducted in such manner as the department directs. Notice of such the hearing
20shall be mailed provided to any company requesting a hearing and shall be published
21in the official state paper. Within 30 days after the conclusion of such the hearing,
22the department shall enter an order either affirming the state assessment or
23ordering correction thereof as provided in sub. (2). A copy of such the order shall be
24sent by certified mail provided to the company or companies requesting such the
25hearing and to any interested party who has made an appearance in such the

1proceeding. The department may, on its own motion, correct such the state
2assessment. Any company having filed application for review of the state
3assessment pursuant to this section, or any other interested party participating in
4such the hearing, if aggrieved by the order entered by the department, may bring an
5action in the circuit court for Dane County within 30 days after the entry of such the
6order to have said order set aside and a redetermination made of the state
7assessment. In any such action or in any hearing before the department pursuant
8to this section, any interested party may appear and be heard. An interested party
9includes any division of government whose revenues would be affected by any
10adjustment of the state assessment.
AB68-SSA1,1450 11Section 1450. 76.13 (2) of the statutes is amended to read:
AB68-SSA1,733,212 76.13 (2) Every tax roll upon completion shall be delivered to the secretary of
13administration. The department shall notify, by certified mail, all companies listed
14on the tax roll of the amount of tax due, which shall be paid to the department. The
15payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of
16the tax of any company may, if the company has brought an action in the Dane
17County circuit court under s. 76.08, be made without delinquent interest as provided
18in s. 76.14 any time prior to the date upon which the appeal becomes final, but any
19part of the tax ultimately required to be paid shall bear interest from the original due
20date to the date the appeal became final at the rate of 12 percent per year and at 1.5
21percent per month thereafter until paid. The taxes extended against any company
22after the same become due, with interest, shall be a lien upon all the property of the
23company prior to all other liens, claims, and demands whatsoever, except as provided
24in ss. 292.31 (8) (i) and 292.81, which and the lien may be enforced in an action in

1the name of the state in any court of competent jurisdiction against the property of
2the company within the state as an entirety.
AB68-SSA1,1451 3Section 1451. 76.15 (2) of the statutes is amended to read:
AB68-SSA1,733,154 76.15 (2) The power to reassess the property of any company defined in s. 76.02
5and the general property of the state, and to redetermine the average rate of
6taxation, may be exercised under sub. (1) as often as may be necessary until the
7amount of taxes legally due from any such company for any year under ss. 76.01 to
876.26 has been finally and definitely determined. Whenever any sum or part thereof,
9levied upon any property subject to taxation under ss. 76.01 to 76.26 so set aside has
10been paid and not refunded, the payment so made shall be applied upon the
11reassessment upon the property, and the reassessment of taxes to that extent shall
12be deemed to be satisfied. When the tax roll on the reassessment is completed and
13delivered to the secretary of administration, the department shall immediately
14notify by certified mail each of the several companies taxed to pay the amount of the
15taxes extended on the tax roll within 30 days.
AB68-SSA1,1452 16Section 1452. 76.639 (1) (e) of the statutes is amended to read:
AB68-SSA1,733,2117 76.639 (1) (e) “Credit period” means the period of 6 10 taxable years beginning
18with the taxable year in which a qualified development is placed in service. For
19purposes of this paragraph, if a qualified development consists of more than one
20building, the qualified development is placed in service in the taxable year in which
21the last building of the qualified development is placed in service.
AB68-SSA1,1453 22Section 1453. 76.639 (1) (g) of the statutes is amended to read:
AB68-SSA1,734,723 76.639 (1) (g) “Qualified development” means a qualified low-income housing
24project under section 42 (g) of the Internal Revenue Code that is financed with
25tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of

1the Internal Revenue Code, allocated the credit under section 42 of the Internal
2Revenue Code,
and located in this state; except that the authority may waive, in the
3qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
4the requirements of tax-exempt bond financing and federal credit allocation to the
5extent the authority anticipates that sufficient volume cap under section 146 of the
6Internal Revenue Code will not be available to finance low-income housing projects
7in any year
.
AB68-SSA1,1454 8Section 1454 . Chapter 77 (title) of the statutes is amended to read:
AB68-SSA1,734,209 CHAPTER 77
10 TAXATION OF FOREST CROPLANDS;
11 REAL ESTATE TRANSFER FEES;
12 SALES AND USE TAXES;
13 COUNTY, Municipality, AND
14 SPECIAL DISTRICT SALES AND USE
15 TAXES; MANAGED FOREST LAND;
16 ECONOMIC DEVELOPMENT SURCHARGE;
17 LOCAL FOOD AND BEVERAGE TAX;
18 LOCAL RENTAL CAR TAX; PREMIER
19 RESORT AREA TAXES; STATE RENTAL
20 VEHICLE FEE; DRY CLEANING FEES
AB68-SSA1,1455 21Section 1455 . 77.25 (8m) of the statutes is amended to read:
AB68-SSA1,734,2222 77.25 (8m) Between husband and wife spouses.
AB68-SSA1,1456 23Section 1456. 77.51 (1fm) of the statutes is renumbered 77.51 (1fm) (intro.)
24and amended to read:
AB68-SSA1,735,5
177.51 (1fm) (intro.) “Candy" means a preparation of sugar, honey, or other
2natural or artificial sweetener combined with chocolate, fruit, nuts, or other
3ingredients or flavorings in the form of bars, drops, or pieces. “Candy" does not
4include a preparation that contains flour or that requires refrigeration. any of the
5following:
AB68-SSA1,1457 6Section 1457. 77.51 (1fm) (a) of the statutes is created to read:
AB68-SSA1,735,77 77.51 (1fm) (a) A preparation that contains flour or that requires refrigeration.
AB68-SSA1,1458 8Section 1458. 77.51 (1fm) (b) of the statutes is created to read:
AB68-SSA1,735,159 77.51 (1fm) (b) A preparation that has as its predominant ingredient dried or
10partially dried fruit along with one or more sweeteners, and which may also contain
11other additives including oils, natural flavorings, fiber, or preservatives. This
12paragraph does not apply to a preparation that includes chocolate, nuts, yogurt, or
13a preparation that has a confectionary coating or glazing on the dried or partially
14dried fruit. For purposes of this paragraph, “dried or partially dried fruit” does not
15include fruit that has been ground, crushed, grated, flaked, pureed, or jellied.
AB68-SSA1,1459 16Section 1459. 77.51 (11d) of the statutes is amended to read:
AB68-SSA1,735,2017 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and
18ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
19includes tangible personal property, and items, property, and goods under s. 77.52
20(1) (b), (c), and (d), and services.
AB68-SSA1,1460 21Section 1460. 77.51 (17g) of the statutes is created to read:
AB68-SSA1,735,2322 77.51 (17g) “Separate and optional fee” means a fee charged to receive a
23distinct and identifiable product if either of the following applies:
AB68-SSA1,736,324 (a) The fee is in addition to fees that the seller charges for other distinct and
25identifiable products sold to the same buyer, the fee is separately set forth on the

1invoice given by the seller to the buyer, and the seller does not require the buyer to
2pay the fee if the buyer chooses not to receive the additional distinct and identifiable
3product for which the fee applies.
AB68-SSA1,736,104 (b) The seller charges a single amount for multiple distinct and identifiable
5products and offers the buyer the option of paying a lower amount if the buyer
6chooses not to receive one or more of the distinct and identifiable products. For
7purposes of this paragraph, the separate and optional fee is the single amount the
8seller charges for the multiple distinct and identifiable products less the reduced
9amount the seller charges to the buyer because the buyer chooses not to receive one
10or more of the products.
AB68-SSA1,1461 11Section 1461. 77.52 (2) (a) 20. of the statutes is amended to read:
AB68-SSA1,736,1912 77.52 (2) (a) 20. The sale of landscaping and lawn maintenance services
13including landscape planning and counseling, lawn and garden services such as
14planting, mowing, spraying and fertilizing, and shrub and tree services. For
15purposes of this subdivision, landscaping and lawn maintenance services do not
16include planning and counseling services for the restoration, reclamation, or
17revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of
18land, soils, or water, or other ecosystem functions if the planning and counseling
19services are provided for a separate and optional fee from any other services.
AB68-SSA1,1462 20Section 1462. 77.52 (2) (ag) 39. (intro.) of the statutes is amended to read:
AB68-SSA1,737,221 77.52 (2) (ag) 39. (intro.) Equipment in offices, business facilities, schools, and
22hospitals but not in residential facilities including personal residences, apartments,
23long-term care facilities, as defined under s. 16.009 (1) (em), prisons, mental health
24institutes, as defined in s. 51.01 (12), centers for the developmentally disabled, as
25defined in s. 51.01 (3), Type 1 juvenile correctional facilities, as defined in s. 938.02

1(19) (10p), or similar facilities including, by way of illustration but not of limitation,
2all of the following:
AB68-SSA1,1463 3Section 1463. 77.52 (2m) (c) of the statutes is created to read:
AB68-SSA1,737,114 77.52 (2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10.,
511., and 20. that are provided for a separate and optional fee from the planning and
6counseling services described under sub. (2) (a) 20., all tangible personal property or
7items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
8transferred electronically, to the customer in conjunction with the provision of the
9services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible
10personal property or items, property, or goods separate from the selling, performing,
11or furnishing of the services.
AB68-SSA1,1464 12Section 1464. 77.52 (13) of the statutes is amended to read:
AB68-SSA1,737,2413 77.52 (13) For the purpose of the proper administration of this section and to
14prevent evasion of the sales tax it shall be presumed that all receipts are subject to
15the tax until the contrary is established. The burden of proving that a sale of tangible
16personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
17is not a taxable sale at retail is upon the person who makes the sale unless that
18person takes from the purchaser an electronic or a paper certificate, in a manner
19prescribed by the department, to the effect that the property, item, good, or service
20is purchased for resale or is otherwise exempt, except that no certificate is required
21for the sale of tangible personal property, or items, property, or goods under sub. (1)
22(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
23(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
24(51), (52), (66), and (67), and (70).
AB68-SSA1,1465 25Section 1465. 77.53 (10) of the statutes is amended to read:
AB68-SSA1,738,13
177.53 (10) For the purpose of the proper administration of this section and to
2prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
3tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
4(d), or taxable services sold by any person for delivery in this state is sold for storage,
5use, or other consumption in this state until the contrary is established. The burden
6of proving the contrary is upon the person who makes the sale unless that person
7takes from the purchaser an electronic or paper certificate, in a manner prescribed
8by the department, to the effect that the property, or items, property, or goods under
9s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
10exempt from the tax, except that no certificate is required for the sale of tangible
11personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
12services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
13(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
AB68-SSA1,1466 14Section 1466 . 77.54 (7) (b) 1. of the statutes is amended to read:
AB68-SSA1,738,1815 77.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-law,
16mother-in-law
parent-in-law, daughter-in-law , or son-in-law of the transferor or,
17if the item is a motor vehicle, from the transferor to a corporation owned solely by the
18transferor or by the transferor's spouse.
AB68-SSA1,1467 19Section 1467. 77.54 (47) of the statutes is repealed.
AB68-SSA1,1468 20Section 1468. 77.54 (56) (a) of the statutes is repealed.
AB68-SSA1,1469 21Section 1469. 77.54 (56) (ad) of the statutes is created to read:
AB68-SSA1,739,722 77.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other
23consumption of a solar power system or wind energy system that produces usable
24electrical or heat energy directly from the sun or wind, if the system is capable of
25continuously producing at least 200 watts of alternating current or 600 British

1thermal units. A solar power system or wind energy system described under this
2subdivision includes tangible personal property sold with the system that is used
3primarily to store or facilitate the storage of the electrical or heat energy produced
4by the system, but does not include an uninterruptible power source that is designed
5primarily for computers. The exemption under this subdivision does not apply to
6tangible personal property designed for any use other than for a solar power system
7or wind energy system.
AB68-SSA1,739,188 2. The sales price from the sale of and the storage, use, or other consumption
9of a waste energy system that produces usable electrical or heat energy directly from
10gas generated from anaerobic digestion of animal manure and other agricultural
11waste if the system is capable of continuously producing at least 200 watts of
12alternating current or 600 British thermal units. A system described under this
13subdivision includes tangible personal property sold with the system that is used
14primarily to store or facilitate the storage of the electrical or heat energy produced
15by the system, but does not include an uninterruptible power source that is designed
16primarily for computers. The exemption under this subdivision does not apply to
17tangible personal property designed for any use other than for the waste energy
18system described in this subdivision.
AB68-SSA1,1470 19Section 1470. 77.54 (56) (b) of the statutes is amended to read:
AB68-SSA1,739,2320 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from
21taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of
22and the storage, use, or other consumption of electricity or heat energy produced by
23a product system described under par. (a) (ad).
AB68-SSA1,1471 24Section 1471. 77.54 (62) of the statutes is repealed.
AB68-SSA1,1472 25Section 1472. 77.54 (70) of the statutes is created to read:
AB68-SSA1,740,2
177.54 (70) The sales price from sale of and the storage, use, or other
2consumption of diapers for children and adults, including disposable diapers.
AB68-SSA1,1473 3Section 1473 . 77.54 (71) of the statutes is created to read:
AB68-SSA1,740,64 77.54 (71) The sales price from the sale of and the storage, use, or other
5consumption of usable marijuana, as defined in s. 139.97 (13), purchased by an
6individual who holds a valid certificate issued under s. 73.17 (4).
AB68-SSA1,1474 7Section 1474 . Subchapter V (title) of chapter 77 [precedes 77.70] of the
8statutes is amended to read:
AB68-SSA1,740,99 CHAPTER 77
AB68-SSA1,740,1010 SUBCHAPTER V
AB68-SSA1,740,1311 COUNTY, municipality, AND
12 SPECIAL DISTRICT SALES AND
13 USE TAXES
AB68-SSA1,1475 14Section 1475 . 77.70 (title) of the statutes is amended to read:
AB68-SSA1,740,15 1577.70 (title) Adoption by county or municipal ordinance.
AB68-SSA1,1476 16Section 1476 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
17read:
AB68-SSA1,741,918 77.70 (1) Any Except as provided in sub. (2), any county desiring to impose
19county sales and use taxes under this subchapter may do so by the adoption of an
20ordinance, stating its purpose and referring to this subchapter. The rate of the tax
21imposed under this section subsection is 0.5 percent of the sales price or purchase
22price. Except as provided in s. 66.0621 (3m), the county sales and use taxes under
23this subsection
may be imposed only for the purpose of directly reducing the property
24tax levy and only in their entirety as provided in this subchapter. That ordinance
25shall be effective on the first day of January, the first day of April, the first day of July

1or the first day of October
January 1, April 1, July 1, or October 1. A certified copy
2of that ordinance shall be delivered to the secretary of revenue at least 120 days prior
3to its effective date. The repeal of any such ordinance shall be effective on December
431. A certified copy of a repeal ordinance shall be delivered to the secretary of
5revenue at least 120 days before the effective date of the repeal. Except as provided
6under s. 77.60 (9), the department of revenue may not issue any assessment nor act
7on any claim for a refund or any claim for an adjustment under s. 77.585 after the
8end of the calendar year that is 4 years after the year in which the county has enacted
9a repeal ordinance under this section subsection.
AB68-SSA1,1477 10Section 1477. 77.70 (2) of the statutes is created to read:
AB68-SSA1,742,211 77.70 (2) In addition to the taxes imposed under sub. (1), a county may, by
12ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent
13of the sales price or purchase price. An ordinance enacted under this subsection may
14not take effect unless approved by the majority of the electors of the county at a
15referendum. The revenue from the taxes imposed under this subsection may be used
16for any purpose designated by the county board or specified in the ordinance or in the
17referendum approving the ordinance. The taxes imposed under this subsection may
18be imposed only in their entirety as provided in this subchapter. If approved at a
19referendum, the ordinance shall be effective on January 1, April 1, July 1, or October
201. A certified copy of that ordinance shall be delivered to the secretary of revenue at
21least 120 days prior to its effective date. The repeal of any such ordinance shall be
22effective on December 31. A certified copy of a repeal ordinance shall be delivered
23to the secretary of revenue at least 120 days before the effective date of the repeal.
24Except as provided under s. 77.60 (9), the department of revenue may not issue any
25assessment nor act on any claim for a refund or any claim for an adjustment under

1s. 77.585 after the end of the calendar year that is 4 years after the year in which the
2county has enacted a repeal ordinance under this subsection.
AB68-SSA1,1478 3Section 1478. 77.70 (3) of the statutes is created to read:
AB68-SSA1,742,224 77.70 (3) A municipality with a population exceeding 30,000, as determined by
5the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance,
6impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales
7price or purchase price. An ordinance enacted under this subsection may not take
8effect unless approved by the majority of the electors of the municipality at a
9referendum. The revenue from the taxes imposed under this subsection may be used
10for any purpose designated by the governing body of the municipality or specified in
11the ordinance or in the referendum approving the ordinance. The taxes imposed
12under this subsection may be imposed only in their entirety as provided in this
13subchapter. If approved at a referendum, the ordinance shall be effective on January
141, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered
15to the secretary of revenue at least 120 days prior to its effective date. The repeal
16of any such ordinance shall be effective on December 31. A certified copy of a repeal
17ordinance shall be delivered to the secretary of revenue at least 120 days before the
18effective date of the repeal. Except as provided under s. 77.60 (9), the department
19of revenue may not issue any assessment nor act on any claim for a refund or any
20claim for an adjustment under s. 77.585 after the end of the calendar year that is 4
21years after the year in which the municipality has enacted a repeal ordinance under
22this subsection.
AB68-SSA1,1479 23Section 1479. 77.71 (intro.) of the statutes is amended to read:
AB68-SSA1,743,2 2477.71 Imposition of county, municipality, and special district sales and
25use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under

1s. 77.70 or a special district resolution is adopted under s. 77.705 or 77.706, the
2following taxes are imposed:
AB68-SSA1,1480 3Section 1480. 77.71 (1) of the statutes is amended to read:
AB68-SSA1,743,144 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
5personal property and the items, property, and goods specified under s. 77.52 (1) (b),
6(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
7services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
8of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of
9a special district tax of the sales price from the sale, license, lease, or rental of
10tangible personal property and the items, property, and goods specified under s.
1177.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased,
12or rented at retail in the county, municipality, or special district, or from selling,
13licensing, performing, or furnishing services described under s. 77.52 (2) in the
14county, municipality, or special district.
AB68-SSA1,1481 15Section 1481. 77.71 (2) of the statutes is amended to read:
AB68-SSA1,744,516 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
17county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a
18special district tax of the purchase price upon every person storing, using, or
19otherwise consuming in the county, municipality, or special district tangible personal
20property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or
21services if the tangible personal property, item, property, good, or service is subject
22to the state use tax under s. 77.53, except that a receipt indicating that the tax under
23sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under
24this subsection and except that if the buyer has paid a similar local tax in another
25state on a purchase of the same tangible personal property, item, property, good, or

1service that tax shall be credited against the tax under this subsection and except
2that for motor vehicles that are used for a purpose in addition to retention,
3demonstration, or display while held for sale in the regular course of business by a
4dealer the tax under this subsection is imposed not on the purchase price but on the
5amount under s. 77.53 (1m).
AB68-SSA1,1482 6Section 1482. 77.71 (4) of the statutes is amended to read:
AB68-SSA1,744,187 77.71 (4) An excise tax is imposed at the rates under s. 77.70 in the case of a
8county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a
9special district tax of the purchase price upon every person storing, using, or
10otherwise consuming a motor vehicle, boat, recreational vehicle, as defined in s.
11340.01 (48r), or aircraft if that property must be registered or titled with this state
12and if that property is to be customarily kept in a county or municipality that has in
13effect an ordinance under s. 77.70 or in a special district that has in effect a resolution
14under s. 77.705 or 77.706, except that if the buyer has paid a similar local sales tax
15in another state on a purchase of the same property, that tax shall be credited against
16the tax under this subsection. The lease or rental of a motor vehicle, boat,
17recreational vehicle, as defined in s. 340.01 (48r), or aircraft is not taxed under this
18subsection if the lease or rental does not require recurring periodic payments.
AB68-SSA1,1483 19Section 1483. 77.71 (5) of the statutes is amended to read:
AB68-SSA1,745,720 77.71 (5) An excise tax is imposed on the purchase price for the lease or rental
21of a motor vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft
22at the rates under s. 77.70 in the case of a county or municipality tax or at the rate
23under s. 77.705 or 77.706 in the case of a special district tax upon every person
24storing, using, or otherwise consuming in the county or special district the motor
25vehicle, boat, recreational vehicle, as defined in s. 340.01 (48r), or aircraft if that

1property must be registered or titled with this state and if the lease or rental does
2not require recurring periodic payments, except that a receipt indicating that the tax
3under sub. (1) had been paid relieves the purchaser of liability for the tax under this
4subsection and except that if the purchaser has paid a similar local tax in another
5state on the same lease or rental of such motor vehicle, boat, recreational vehicle, as
6defined in s. 340.01 (48r), or aircraft, that tax shall be credited against the tax under
7this subsection.
AB68-SSA1,1484 8Section 1484. 77.76 (3) of the statutes is renumbered 77.76 (3) (a) and
9amended to read:
AB68-SSA1,746,710 77.76 (3) (a) From the appropriation under s. 20.835 (4) (g), the department of
11revenue shall distribute 98.25 percent of the county taxes reported for each enacting
12county, minus the county portion of the retailers' discounts, to the county and shall
13indicate the taxes reported by each taxpayer, no later than 75 days following the last
14day of the calendar quarter in which such amounts were reported. In this subsection
15paragraph, the “county portion of the retailers' discount" is the amount determined
16by multiplying the total retailers' discount by a fraction, the numerator of which is
17the gross county sales and use taxes payable and the denominator of which is the sum
18of the gross state and county sales and use taxes payable. The county taxes
19distributed shall be increased or decreased to reflect subsequent refunds, audit
20adjustments, and all other adjustments of the county taxes previously distributed.
21Interest paid on refunds of county sales and use taxes shall be paid from the
22appropriation under s. 20.835 (4) (g) at the rate paid by this state under s. 77.60 (1)
23(a). The county may retain the amount it receives or it may distribute all or a portion
24of the amount it receives to the towns, villages, cities, and school districts in the
25county. After receiving notice from the department of revenue, a county shall

1reimburse the department for the amount by which any refunds, including interest,
2of the county's sales and use taxes that the department pays or allows in a reporting
3period exceeds the amount of the county's sales and use taxes otherwise payable to
4the county under this subsection paragraph for the same or subsequent reporting
5period. Any county receiving a report under this subsection paragraph is subject to
6the duties of confidentiality to which the department of revenue is subject under s.
777.61 (5) and (6).
AB68-SSA1,1485 8Section 1485. 77.76 (3) (b) of the statutes is created to read:
AB68-SSA1,747,49 77.76 (3) (b) From the appropriation under s. 20.835 (4) (g), the department of
10revenue shall distribute 98.25 percent of the municipality taxes reported for each
11enacting municipality, minus the municipality portion of the retailers' discounts, to
12the municipality and shall indicate the taxes reported by each taxpayer, no later than
1375 days following the last day of the calendar quarter in which such amounts were
14reported. In this paragraph, the “municipality portion of the retailers' discount" is
15the amount determined by multiplying the total retailers' discount by a fraction, the
16numerator of which is the gross municipality sales and use taxes payable and the
17denominator of which is the sum of the gross state and municipality sales and use
18taxes payable. The municipality taxes distributed shall be increased or decreased
19to reflect subsequent refunds, audit adjustments, and all other adjustments of the
20municipality taxes previously distributed. Interest paid on refunds of municipality
21sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (g) at the
22rate paid by this state under s. 77.60 (1) (a). After receiving notice from the
23department of revenue, a municipality shall reimburse the department for the
24amount by which any refunds, including interest, of the municipality's sales and use
25taxes that the department pays or allows in a reporting period exceeds the amount

1of the municipality's sales and use taxes otherwise payable to the municipality under
2this paragraph for the same or subsequent reporting period. Any municipality
3receiving a report under this paragraph is subject to the duties of confidentiality to
4which the department of revenue is subject under s. 77.61 (5) and (6).
AB68-SSA1,1486 5Section 1486. 77.76 (4) of the statutes is amended to read:
AB68-SSA1,747,116 77.76 (4) There shall be retained by the state 1.5 percent of the taxes collected
7for taxes imposed by special districts under ss. 77.705 and 77.706 and 1.75 percent
8of the taxes collected for taxes imposed by counties or municipalities under s. 77.70
9to cover costs incurred by the state in administering, enforcing, and collecting the
10tax. All interest and penalties collected shall be deposited and retained by this state
11in the general fund.
AB68-SSA1,1487 12Section 1487 . 77.981 of the statutes is amended to read:
AB68-SSA1,747,25 1377.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
14at the rate of 0.25 percent of the sales price, except that the district, by a vote of a
15majority of the authorized members of its board of directors, may impose the tax at
16the rate of 0.5 percent of the sales price. A majority of the authorized members of the
17district's board may vote that, if the balance in a special debt service reserve fund of
18the district is less than the requirement under s. 229.50 (5), the tax rate under this
19subchapter is 0.5 percent. The 0.5 percent rate shall be effective on the next January
201, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued by the
21district and secured by the special debt service reserve fund are outstanding. If a
22district created by the city of Superior adopts a resolution imposing a tax under this
23subchapter, it shall deliver a certified copy of the resolution to the department of
24revenue at least 120 days before its effective date, and the tax shall be effective on
25the next January 1, April 1, July 1, or October 1.
AB68-SSA1,1488
1Section 1488. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and
2amended to read:
AB68-SSA1,748,63 79.01 (2d) (intro.) There is established an account in the general fund entitled
4the “County and Municipal Aid Account." The total amount to be distributed in 2011
5to counties and municipalities from the county and municipal aid account is as
6follows:
AB68-SSA1,748,8 7(a) In 2011, $824,825,715 and the total amount to be distributed to counties and
8municipalities in
.
AB68-SSA1,748,10 9(b) Beginning in 2012, and in each year thereafter, from the county and
10municipal aid account is
and ending in 2020, $748,075,715.
AB68-SSA1,1489 11Section 1489 . 79.01 (2d) (c) of the statutes is created to read:
AB68-SSA1,748,1212 79.01 (2d) (c) In 2021, $763,137,230.
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