AB1033: Bill Text

Note: This Section completes the repeal of language the Wisconsin Supreme Court found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20, and reinstates statutory language that existed prior to the modifications made by 2007 Wisconsin Act 86 deemed unconstitutional by the court. This repeal was inadvertently omitted from 2017 Wisconsin Act 358, prior remedial legislation.

AB1033,14 Section 14. 70.48 of the statutes is amended to read:

AB1033,6,21 70.48 Assessor to attend board of review. The assessor or the assessor's authorized representative shall attend without order or subpoena all hearings before the board of review and under oath submit to examination and fully disclose to the board such information as the assessor may have touching the assessment and any other matters pertinent to the inquiry being made. All part-time assessors shall receive the same compensation for such attendance as is allowed to the members of the board but no county assessor or member of a county assessor's staff shall receive any compensation other than that person's regular salary for attendance at a board of review. The clerk shall make all corrections to the assessment roll ordered by the board of review, including all changes in the valuation of real property. When any valuation of real property is changed, the clerk shall enter the valuation fixed by the board in red ink in the proper class above the figures of the assessor, and the figures of the assessor shall be crossed out with red ink and enter a note of the valuation of the assessor and the change to that valuation made by the board. The clerk shall also enter upon the assessment roll, in the proper place, the names of all persons found liable to taxation on personal property by the board of review, setting opposite such names respectively the aggregate valuation of such property as determined by the assessor, after deducting exemptions and making such corrections as the board has ordered. All changes in valuation of personal property made by the board of review shall be made in the same manner as changes in real estate.

Note: This Section requires a clerk, when any valuation of real property is changed, to enter a note of the valuation made by the assessor and the change to a valuation made by the board of review.

AB1033,15 Section 15 . 71.05 (6) (a) 15. of the statutes is amended to read:

AB1033,7,6 71.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).

AB1033,16 Section 16. 71.07 (5e) of the statutes is repealed.

Note: This Section repeals an individual credit that does not apply for taxable years that begin after December 31, 2013. Sections 15 and 17 to 20 repeal cross-references to this credit.

AB1033,17 Section 17 . 71.08 (1) (intro.) of the statutes is amended to read:

AB1033,7,17 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married couple filing jointly, trust, or estate under s. 71.02, not considering the credits under ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (5b), (5d), (5e), (5i), (5j), (5n), (6), (6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57 to 71.61, and 71.613 and subch. VIII and payments to other states under s. 71.07 (7), is less than the tax under this section, there is imposed on that natural person, married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an alternative minimum tax computed as follows:

AB1033,18 Section 18 . 71.10 (4) (gy) of the statutes is repealed.

AB1033,19 Section 19. 71.21 (4) (a) of the statutes is amended to read:

AB1033,7,23 71.21 (4) (a) The amount of the credits computed by a partnership under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to partners shall be added to the partnership's income.

AB1033,20 Section 20 . 71.26 (2) (a) 4. of the statutes, as affected by 2021 Wisconsin Act 127, is amended to read:

AB1033,8,8 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm), (1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).

AB1033,21 Section 21. 71.28 (5e) of the statutes is repealed.

Note: This Section repeals a corporate credit that does not apply for taxable years that begin after December 31, 2013. Sections 22 and 23 repeal cross-references to this credit.

AB1033,22 Section 22 . 71.30 (3) (es) of the statutes is repealed.

AB1033,23 Section 23 . 71.34 (1k) (g) of the statutes is amended to read:

AB1033,8,15 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to shareholders.

AB1033,24 Section 24 . 71.45 (2) (a) 10. of the statutes, as affected by 2021 Wisconsin Act 127, is amended to read:

AB1033,9,2 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited liability company, or tax-option corporation that has added that amount to the partnership's, limited liability company's, or tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (1), (3), (3t), (4), (4m), and (5).

AB1033,25 Section 25. 71.47 (5e) of the statutes is repealed.

Note: This Section repeals an insurance company credit that does not apply for taxable years that begin after December 31, 2013. Sections 24 and 26 repeal cross-references to this credit.

AB1033,26 Section 26 . 71.49 (1) (es) of the statutes is repealed.

AB1033,27 Section 27 . 77.51 (5m) of the statutes is repealed.

AB1033,28 Section 28. 77.52 (13) of the statutes is amended to read:

AB1033,9,18 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), and (67).

Note: The sale of patient health care records to the patient or to an authorized person is exempt from state sales tax. This Section eliminates the requirement that a purchaser of these products provide the seller with an exemption certificate when making an exempt purchase.

AB1033,29 Section 29. 77.53 (10) of the statutes is amended to read:

AB1033,9,21 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), and (67).

Note: The sale of patient health care records to the patient or to an authorized person, and the sale of farm-raised fish to a registered fish farm or to a person holding a permit for the stocking of fish, are each exempt from state use tax. This Section eliminates the requirement that a purchaser of either of these products provide the seller with an exemption certificate when making an exempt purchase.

AB1033,30 Section 30. 77.54 (14m) of the statutes is renumbered 77.54 (14) (en) and amended to read:

AB1033,10,16 77.54 (14) (en) For purposes of sub. (14), insulin Insulin furnished by a pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed dispensed on prescription of a human being.

Note: This Section modifies the current sales tax exemption for insulin furnished by a pharmacist to a person for the treatment of diabetes of a human being by removing the requirement that the purchaser present to the seller a sales tax exemption certificate issued by the Department of Revenue.

AB1033,31 Section 31. 77.585 (9) of the statutes is repealed.

Note: This Section repeals a sales and use tax exemption for certain investments that had to be made within 24 months after July 1, 2007. Section 27 repeals a definition related to this exemption.

AB1033,32 Section 32 . 120.135 of the statutes is repealed.

Note: This Section repeals a statute relating to capital improvement funds for schools. Section 33 deletes a cross-reference to this statute. Section 34 repeals a statute that is obsolete after the repeal of the statute in this Section.

AB1033,33 Section 33 . 121.07 (6) (a) (intro.) of the statutes is amended to read:

AB1033,11,12 121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund and the net cost of the debt service fund, except that “shared cost" excludes any costs, including attorney fees, incurred by a school district as a result of its participation in a lawsuit commenced against the state, beginning with such costs incurred in the fiscal year in which the lawsuit is commenced, excludes any expenditures from a capital improvement fund created under s. 120.135 or a capital improvement trust fund created under s. 120.137, excludes any debt service costs associated with an environmental remediation project under s. 67.05 (7) (er), and excludes the costs of transporting those transfer pupils for whom the school district operating under ch. 119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s. 121.85 (6) (am). In this paragraph:

AB1033,34 Section 34 . 121.91 (4) (h) of the statutes is repealed.

AB1033,11,14 (End)