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AB1033,20
1Section 20 . 71.26 (2) (a) 4. of the statutes, as affected by 2021 Wisconsin Act
2127
, is amended to read:
AB1033,8,83 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
4(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
5(5rm), (6n), and (10) and not passed through by a partnership, limited liability
6company, or tax-option corporation that has added that amount to the partnership's,
7limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
871.34 (1k) (g).
AB1033,21 9Section 21. 71.28 (5e) of the statutes is repealed.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AB1033,22 10Section 22 . 71.30 (3) (es) of the statutes is repealed.
AB1033,23 11Section 23 . 71.34 (1k) (g) of the statutes is amended to read:
AB1033,8,1512 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
13corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
14(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed
15through to shareholders.
AB1033,24 16Section 24 . 71.45 (2) (a) 10. of the statutes, as affected by 2021 Wisconsin Act
17127
, is amended to read:
AB1033,9,218 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
19computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
20(5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited
21liability company, or tax-option corporation that has added that amount to the
22partnership's, limited liability company's, or tax-option corporation's income under

1s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (1), (3),
2(3t), (4), (4m), and (5).
AB1033,25 3Section 25. 71.47 (5e) of the statutes is repealed.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AB1033,26 4Section 26 . 71.49 (1) (es) of the statutes is repealed.
AB1033,27 5Section 27 . 77.51 (5m) of the statutes is repealed.
AB1033,28 6Section 28. 77.52 (13) of the statutes is amended to read:
AB1033,9,187 77.52 (13) For the purpose of the proper administration of this section and to
8prevent evasion of the sales tax it shall be presumed that all receipts are subject to
9the tax until the contrary is established. The burden of proving that a sale of tangible
10personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
11is not a taxable sale at retail is upon the person who makes the sale unless that
12person takes from the purchaser an electronic or a paper certificate, in a manner
13prescribed by the department, to the effect that the property, item, good, or service
14is purchased for resale or is otherwise exempt, except that no certificate is required
15for the sale of tangible personal property, or items, property, or goods under sub. (1)
16(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
17(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
18(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 19Section 29. 77.53 (10) of the statutes is amended to read:
AB1033,9,2120 77.53 (10) For the purpose of the proper administration of this section and to
21prevent evasion of the use tax and the duty to collect the use tax, it is presumed that

1tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
2(d), or taxable services sold by any person for delivery in this state is sold for storage,
3use, or other consumption in this state until the contrary is established. The burden
4of proving the contrary is upon the person who makes the sale unless that person
5takes from the purchaser an electronic or paper certificate, in a manner prescribed
6by the department, to the effect that the property, or items, property, or goods under
7s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
8exempt from the tax, except that no certificate is required for the sale of tangible
9personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
10services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
11(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 12Section 30. 77.54 (14m) of the statutes is renumbered 77.54 (14) (en) and
13amended to read:
AB1033,10,1614 77.54 (14) (en) For purposes of sub. (14), insulin Insulin furnished by a
15pharmacist to a person for treatment of diabetes as directed by a physician shall be
16deemed 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 17Section 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 18Section 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 1Section 33 . 121.07 (6) (a) (intro.) of the statutes is amended to read:
AB1033,11,122 121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund
3and the net cost of the debt service fund, except that “shared cost" excludes any costs,
4including attorney fees, incurred by a school district as a result of its participation
5in a lawsuit commenced against the state, beginning with such costs incurred in the
6fiscal year in which the lawsuit is commenced, excludes any expenditures from a
7capital improvement fund created under s. 120.135 or
a capital improvement trust
8fund created under s. 120.137, excludes any debt service costs associated with an
9environmental remediation project under s. 67.05 (7) (er), and excludes the costs of
10transporting those transfer pupils for whom the school district operating under ch.
11119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s.
12121.85 (6) (am). In this paragraph:
AB1033,34 13Section 34 . 121.91 (4) (h) of the statutes is repealed.
AB1033,11,1414 (End)
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