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AB245-ASA2,97 15Section 97 . 71.07 (5n) (a) 9. c. of the statutes is created to read:
AB245-ASA2,39,2516 71.07 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
17by the claimant at an establishment that is located in this state and classified as
18manufacturing under s. 70.995 (5n). A person wishing to classify the person's
19establishment as manufacturing under this subd. 9. c. shall file an application in the
20form and manner prescribed by the department no later than July 1 of the taxable
21year for which the person wishes to claim the credit under this subsection, pursuant
22to s. 70.995 (5n). The department shall make a determination and provide written
23notice by December 31 of the year in which the application is filed. A determination
24on the classification under this subd. 9. c. may be appealed as provided under s.
2570.995 (5n).
AB245-ASA2,98
1Section 98. 71.07 (5n) (d) 2. of the statutes is amended to read:
AB245-ASA2,40,102 71.07 (5n) (d) 2. For purposes of determining a claimant's eligible qualified
3production activities income under this subsection, the claimant shall multiply the
4claimant's qualified production activities income from property manufactured by the
5claimant by the manufacturing property factor and qualified production activities
6income from property produced, grown, or extracted by the claimant by the
7agriculture property factor. This subdivision does not apply if the claimant's entire
8qualified production activities income results from the sale of tangible personal
9property that was manufactured, produced, grown, or extracted wholly in this state
10by the claimant.
AB245-ASA2,99 11Section 99. 71.07 (6e) (a) 5. of the statutes is amended to read:
AB245-ASA2,41,312 71.07 (6e) (a) 5. “Property taxes" means real and personal property taxes,
13exclusive of special assessments, delinquent interest, and charges for service, paid
14by a claimant, and the claimant's spouse if filing a joint return, on the eligible
15veteran's or unremarried surviving spouse's principal dwelling in this state during
16the taxable year for which credit under this subsection is claimed, less any property
17taxes paid which are properly includable as a trade or business expense under
18section 162 of the Internal Revenue Code. If the principal dwelling on which the
19taxes were paid is owned by 2 or more persons or entities as joint tenants or tenants
20in common or is owned by spouses as marital property, “property taxes" is that part
21of property taxes paid that reflects the ownership percentage of the claimant, except
22that this limitation does not apply to spouses who file a joint return. If the principal
23dwelling is sold during the taxable year, the “property taxes" for the seller and buyer
24shall be the amount of the tax prorated to each in the closing agreement pertaining
25to the sale or, if not so provided for in the closing agreement, the tax shall be prorated

1between the seller and buyer in proportion to months of their respective ownership.
2“Property taxes" includes monthly municipal permit fees in respect to a principal
3dwelling collected under s. 66.0435 (3) (c).
AB245-ASA2,100 4Section 100. 71.07 (9) (a) 3. of the statutes is amended to read:
AB245-ASA2,41,195 71.07 (9) (a) 3. “Property taxes" means real and personal property taxes,
6exclusive of special assessments, delinquent interest and charges for service, paid by
7a claimant on the claimant's principal dwelling during the taxable year for which
8credit under this subsection is claimed, less any property taxes paid which are
9properly includable as a trade or business expense under section 162 of the Internal
10Revenue Code. If the principal dwelling on which the taxes were paid is owned by
112 or more persons or entities as joint tenants or tenants in common or is owned by
12spouses as marital property, “property taxes" is that part of property taxes paid that
13reflects the ownership percentage of the claimant. If the principal dwelling is sold
14during the taxable year the “property taxes" for the seller and buyer shall be the
15amount of the tax prorated to each in the closing agreement pertaining to the sale
16or, if not so provided for in the closing agreement, the tax shall be prorated between
17the seller and buyer in proportion to months of their respective ownership. “ Property
18taxes" includes monthly municipal permit fees in respect to a principal dwelling
19collected under s. 66.0435 (3) (c).
AB245-ASA2,101 20Section 101 . 71.17 (2) of the statutes is amended to read:
AB245-ASA2,42,321 71.17 (2) Lien on trust estate; income taxes levied against beneficiary. All
22income taxes levied against the income of beneficiaries shall be a lien on that portion
23of the trust estate or interest therein from which the income taxed is derived, and
24such taxes shall be paid by the fiduciary, if not paid by the distributee, before the
25same become delinquent. Every person who, as a fiduciary under the provisions of

1this subchapter, pays an income tax shall have all the rights and remedies of
2reimbursement for any taxes assessed against him or her or paid by him or her in
3such capacity, as provided in s. 70.19 (1), 2021 stats., and s. 70.19 (2), 2021 stats.
AB245-ASA2,102 4Section 102. 71.28 (5n) (a) 5. a. of the statutes is amended to read:
AB245-ASA2,42,125 71.28 (5n) (a) 5. a. “Manufacturing property factor" means a fraction, the
6numerator of which is the average value of the claimant's real and personal property
7assessed under s. 70.995
land and depreciable property, owned or rented and used
8in this state by the claimant during the taxable year to manufacture qualified
9production property, and the denominator of which is the average value of all the
10claimant's real and personal land and depreciable property owned or rented during
11the taxable year and used by the claimant to manufacture qualified production
12property.
AB245-ASA2,103 13Section 103 . 71.28 (5n) (a) 5. d. of the statutes is repealed.
AB245-ASA2,104 14Section 104 . 71.28 (5n) (a) 9. (intro.) of the statutes is amended to read:
AB245-ASA2,42,1615 71.28 (5n) (a) 9. (intro.) “Qualified production property" means either any of
16the following:
AB245-ASA2,105 17Section 105 . 71.28 (5n) (a) 9. a. of the statutes is amended to read:
AB245-ASA2,42,2418 71.28 (5n) (a) 9. a. Tangible personal property manufactured in whole or in part
19by the claimant on property that is located in this state and assessed as
20manufacturing property under s. 70.995. Tangible personal property manufactured
21in this state may only be qualified production property if it is manufactured on
22property approved to be classified as manufacturing real property for purposes of s.
2370.995, even if it is not eligible to be listed on the department's manufacturing roll
24until January 1 of the following year.
AB245-ASA2,106 25Section 106 . 71.28 (5n) (a) 9. c. of the statutes is created to read:
AB245-ASA2,43,10
171.28 (5n) (a) 9. c. Tangible personal property manufactured in whole or in part
2by the claimant with an establishment that is located in this state and classified as
3manufacturing under s. 70.995 (5n). A person wishing to classify the person's
4establishment as manufacturing under this subd. 9. c. shall file an application in the
5form and manner prescribed by the department no later than July 1 of the taxable
6year for which the person wishes to claim the credit under this subsection, pursuant
7to s. 70.995 (5n). The department shall make a determination and provide written
8notice by December 31 of the year in which the application is filed. A determination
9on the classification under this subd. 9. c. may be appealed as provided under s.
1070.995 (5n).
AB245-ASA2,107 11Section 107. 71.28 (5n) (d) 2. of the statutes is amended to read:
AB245-ASA2,43,2012 71.28 (5n) (d) 2. Except as provided in subd. 3., for purposes of determining a
13claimant's eligible qualified production activities income under this subsection, the
14claimant shall multiply the claimant's qualified production activities income from
15property manufactured by the claimant by the manufacturing property factor and
16qualified production activities income from property produced, grown, or extracted
17by the claimant by the agriculture property factor. This subdivision does not apply
18if the claimant's entire qualified production activities income results from the sale
19of tangible personal property that was manufactured, produced, grown, or extracted
20wholly in this state by the claimant.
AB245-ASA2,108 21Section 108. 71.52 (7) of the statutes is amended to read:
AB245-ASA2,45,1922 71.52 (7) “Property taxes accrued" means real or personal property taxes or
23monthly municipal permit fees under s. 66.0435 (3) (c), exclusive of special
24assessments, delinquent interest and charges for service, levied on a homestead
25owned by the claimant or a member of the claimant's household. “Real or personal

1property taxes" means those levied under ch. 70, less the tax credit, if any, afforded
2in respect of such property by s. 79.10. If a homestead is owned by 2 or more persons
3or entities as joint tenants or tenants in common or is owned as marital property or
4survivorship marital property and one or more such persons, entities or owners is not
5a member of the claimant's household, property taxes accrued is that part of property
6taxes accrued levied on such homestead, reduced by the tax credit under s. 79.10,
7that reflects the ownership percentage of the claimant and the claimant's household,
8except that if a homestead is owned by 2 or more natural persons or if 2 or more
9natural persons have an interest in a homestead, one or more of whom is not a
10member of the claimant's household, and the claimant has a present interest, as that
11term is used in s. 700.03 (1), in the homestead and is required by the terms of a will
12that transferred the homestead or interest in the homestead to the claimant to pay
13the entire amount of property taxes levied on the homestead, property taxes accrued
14is property taxes accrued levied on such homestead, reduced by the tax credit under
15s. 79.10. A marital property agreement or unilateral statement under ch. 766 has
16no effect in computing property taxes accrued for a person whose homestead is not
17the same as the homestead of that person's spouse. For purposes of this subsection,
18property taxes are “levied" when the tax roll is delivered to the local treasurer for
19collection. If a homestead is sold or purchased during the calendar year of the levy,
20the property taxes accrued for the seller and the buyer are the amount of the tax levy
21prorated to each in proportion to the periods of time each both owned and occupied
22the homestead during the year to which the claim relates. The seller may use the
23closing agreement pertaining to the sale of the homestead, the property tax bill for
24the year before the year to which the claim relates or the property tax bill for the year
25to which the claim relates as the basis for computing property taxes accrued, but

1those taxes are allowable only for the portion of the year during which the seller
2owned and occupied the sold homestead. If a household owns and occupies 2 or more
3homesteads in the same calendar year, property taxes accrued is the sum of the
4prorated property taxes accrued attributable to the household for each of such
5homesteads. If the household owns and occupies the homestead for part of the
6calendar year and rents a homestead for part of the calendar year, it may include both
7the proration of taxes on the homestead owned and rent constituting property taxes
8accrued with respect to the months the homestead is rented in computing the amount
9of the claim under s. 71.54 (1). If a homestead is an integral part of a multipurpose
10or multidwelling building, property taxes accrued are the percentage of the property
11taxes accrued on that part of the multipurpose or multidwelling building occupied
12by the household as a principal residence plus that same percentage of the property
13taxes accrued on the land surrounding it, not exceeding one acre, that is reasonably
14necessary for use of the multipurpose or multidwelling building as a principal
15residence, except as the limitations of s. 71.54 (2) (b) apply. If the homestead is part
16of a farm, property taxes accrued are the property taxes accrued on up to 120 acres
17of the land contiguous to the claimant's principal residence and include the property
18taxes accrued on all improvements to real property located on such land, except as
19the limitations of s. 71.54 (2) (b) apply.
AB245-ASA2,109 20Section 109. 73.01 (5) (a) of the statutes is amended to read:
AB245-ASA2,47,521 73.01 (5) (a) Any person who is aggrieved by a determination of the state board
22of assessors under s. 70.995 (5n) or (8) or who has filed a petition for redetermination
23with the department of revenue and who is aggrieved by the redetermination of the
24department of revenue may, within 60 days of the determination of the state board
25of assessors or of the department of revenue or, in all other cases, within 60 days after

1the redetermination but not thereafter, file with the clerk of the commission a
2petition for review of the action of the department of revenue and the number of
3copies of the petition required by rule adopted by the commission. Any person who
4is aggrieved by a determination of the department of transportation under s. 341.405
5or 341.45 may, within 30 days after the determination of the department of
6transportation, file with the clerk of the commission a petition for review of the action
7of the department of transportation and the number of copies of the petition required
8by rule adopted by the commission. If a municipality appeals, its appeal shall set
9forth that the appeal has been authorized by an order or resolution of its governing
10body and the appeal shall be verified by a member of that governing body as
11pleadings in courts of record are verified. The clerk of the commission shall transmit
12one copy to the department of revenue, or to the department of transportation, and
13to each party. In the case of appeals from manufacturing property assessments, the
14person assessed shall be a party to a proceeding initiated by a municipality. At the
15time of filing the petition, the petitioner shall pay to the commission a $25 filing fee.
16The commission shall deposit the fee in the general fund. Within 30 days after such
17transmission the department of revenue, except for petitions objecting to
18manufacturing property assessments, or the department of transportation, shall file
19with the clerk of the commission an original and the number of copies of an answer
20to the petition required by rule adopted by the commission and shall serve one copy
21on the petitioner or the petitioner's attorney or agent. Within 30 days after service
22of the answer, the petitioner may file and serve a reply in the same manner as the
23petition is filed. Any person entitled to be heard by the commission under s. 76.38
24(12) (a), 1993 stats., or s. 76.39 (4) (c) or 76.48 may file a petition with the commission
25within the time and in the manner provided for the filing of petitions in income or

1franchise tax cases. Such papers may be served as a circuit court summons is served
2or by certified mail. For the purposes of this subsection, a petition for review is
3considered timely filed if mailed by certified mail in a properly addressed envelope,
4with postage duly prepaid, which envelope is postmarked before midnight of the last
5day for filing.
AB245-ASA2,110 6Section 110. 73.03 (77) of the statutes is created to read:
AB245-ASA2,47,97 73.03 (77) To annually produce a comparative local government spending
8report from information received under s. 73.10 and to create and maintain a web
9page on its Internet site to display the information contained in the report.
AB245-ASA2,111 10Section 111 . 76.02 (1) of the statutes is amended to read:
AB245-ASA2,47,1611 76.02 (1) “Air carrier company" means any person engaged in the business of
12transportation in aircraft of persons or property for hire on regularly scheduled
13flights, except an air carrier company whose property is exempt from taxation under
14s. 70.11 (42) (b) 76.074 (2). In this subsection, “aircraft" means a completely equipped
15operating unit, including spare flight equipment, used as a means of conveyance in
16air commerce.
AB245-ASA2,112 17Section 112 . 76.025 (5) of the statutes is created to read:
AB245-ASA2,47,2118 76.025 (5) Nothing in this chapter or ch. 70 shall be construed as providing an
19exemption for personal property for entities regulated under this chapter, except for
20the exemptions under ss. 70.11 (21), (39), and (39m), 70.112 (4) (b) and (5), and
2176.074, and for such motor vehicles as are exempt under s. 70.112 (5).
AB245-ASA2,113 22Section 113 . 76.03 (1) of the statutes is amended to read:
AB245-ASA2,48,223 76.03 (1) The property, both real and personal, including all rights, franchises
24and privileges used in and necessary to the prosecution of the business of any

1company enumerated in s. 76.02 shall be deemed personal property for the purposes
2of taxation, and
shall be valued and assessed together as a unit.
AB245-ASA2,114 3Section 114. 76.07 (2) of the statutes is amended to read:
AB245-ASA2,48,234 76.07 (2) Relation to state valuation; description. The value of the property
5of each of said companies company for assessment shall be made on the same basis
6and for the same period of time, as near as may be, as the value of the general
7property of the state is ascertained and determined. The department shall prepare
8an assessment roll and place thereon after the name of each of said companies
9company assessed, the following general description of the property of such company,
10to wit which the department shall deem and hold to include the entire property and
11franchises of the company specified and all title and interest therein
: “ Real estate,
12right-of-way, tracks, stations, terminals, appurtenances, rolling stock, equipment,
13franchises, and all other real estate and personal property of said the company," in
14the case of railroads, and “Real estate, right-of-way, poles, wires, conduits, cables,
15devices, appliances, instruments, franchises, and all other real and personal
16property of said the company," in the case of conservation and regulation companies,
17and “Real estate, appurtenances, rolling stock, equipment, franchises, and all other
18real estate and personal property of said the company," in the case of air carrier
19companies, and “Land and land rights, structures, improvements, mains, pumping
20and regulation equipment, services, appliances, instruments, franchises , and all
21other real and personal property of said the company," in the case of pipeline
22companies, which description shall be deemed and held to include the entire property
23and franchises of the company specified and all title and interest therein
.
AB245-ASA2,115 24Section 115. 76.07 (4g) (a) 10. of the statutes is amended to read:
AB245-ASA2,49,3
176.07 (4g) (a) 10. Determine the depreciated cost of road real property owned
2or rented by the company and used in the operation of the company's business in this
3state.
AB245-ASA2,116 4Section 116. 76.07 (4g) (a) 11. and 12. of the statutes are repealed.
AB245-ASA2,117 5Section 117. 76.07 (4g) (a) 13. of the statutes is amended to read:
AB245-ASA2,49,76 76.07 (4g) (a) 13. Divide the sum of the amounts under subds. 10. and 12.
7amount under subd. 10. by the depreciated cost of road real property everywhere.
AB245-ASA2,118 8Section 118 . 76.074 of the statutes is created to read:
AB245-ASA2,49,9 976.074 Property exempt from assessment. (1) In this section:
AB245-ASA2,49,1310 (a) Notwithstanding s. 76.02, “air carrier company" means any person engaged
11in the business of transportation in aircraft of persons or property for hire on
12regularly scheduled flights. In this paragraph, “aircraft" has the meaning given in
13s. 76.02 (1).
AB245-ASA2,49,1414 (b) “Hub facility" means any of the following:
AB245-ASA2,49,1915 1. A facility at an airport from which an air carrier company operated at least
1645 common carrier departing flights each weekday in the prior year and from which
17it transported passengers to at least 15 nonstop destinations, as defined by rule by
18the department, or transported cargo to nonstop destinations, as defined by rule by
19the department.
AB245-ASA2,49,2320 2. An airport or any combination of airports in this state from which an air
21carrier company cumulatively operated at least 20 common carrier departing flights
22each weekday in the prior year, if the air carrier company's headquarters, as defined
23by rule by the department, is in this state.
AB245-ASA2,50,3
1(2) Property owned by an air carrier company that operates a hub facility in
2this state, if the property is used in the operation of the air carrier company, is exempt
3from taxation under this subchapter and from local assessment and taxation.
AB245-ASA2,50,6 4(3) For assessments after January 1, 2024, the personal property, as defined
5in s. 70.04, of a railroad company is exempt from taxation under this subchapter and
6from local assessment and taxation.
AB245-ASA2,119 7Section 119. 76.125 (1) of the statutes is amended to read:
AB245-ASA2,50,138 76.125 (1) Using the statement of assessments under s. 70.53 and the
9statement of taxes under s. 69.61, the department shall determine the net rate of
10taxation of commercial property under s. 70.32 (2) (a) 2., and of manufacturing
11property under s. 70.32 (2) (a) 3. and of personal property under s. 70.30 as provided
12in subs. (2) to (6). The department shall enter that rate on the records of the
13department.
AB245-ASA2,120 14Section 120 . 76.24 (2) (a) of the statutes is amended to read:
AB245-ASA2,50,2515 76.24 (2) (a) All taxes paid by any railroad company derived from or
16apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
17and their approaches, or car ferries on the basis of the separate valuation provided
18for in s. 76.16, shall be distributed annually from the transportation fund to the
19towns, villages, and cities in which they are located, pursuant to certification made
20by the department of revenue on or before August 15. Beginning with amounts
21distributed in 2011 2024, the amount distributed to any town, village, or city under
22this paragraph may not be less than the amount distributed to it in 2010 2023 under
23this paragraph. Beginning with amounts distributed in 2025, the amount
24distributed to any town, village, or city under this paragraph may not be less than
25the amount distributed in 2024.
AB245-ASA2,121
1Section 121. 76.31 of the statutes is amended to read:
AB245-ASA2,51,9 276.31 Determination of ad valorem tax receipts for hub facility
3exemptions.
By July 1, 2004, and every Annually, by July 1 thereafter, the
4department shall determine the total amount of the tax imposed under subch. I of
5ch. 76 that was paid by each air carrier company, as defined in s. 70.11 (42) (a) 1. 76.02
6(1)
, whose property is exempt from taxation under s. 70.11 (42) (b) 76.074 (2) for the
7most recent taxable year that the air carrier company paid the tax imposed under
8subch. I of ch. 76. The total amount determined under this section shall be
9transferred under s. 20.855 (4) (fm) to the transportation fund.
AB245-ASA2,122 10Section 122 . 76.69 of the statutes is repealed.
AB245-ASA2,123 11Section 123. 76.82 of the statutes is amended to read:
AB245-ASA2,51,15 1276.82 Assessment. The department , using the methods that it uses to assess
13property under s. 70.995,
shall assess the property that is taxable under s. 76.81,
14including property that is exempt under s. 70.11 (27) from the tax under ch. 70,
at
15its value as of January 1.
AB245-ASA2,124 16Section 124 . Chapter 77 (title) of the statutes is amended to read:
AB245-ASA2,51,1717 CHAPTER 77
AB245-ASA2,52,318 TAXATION OF FOREST CROPLANDS;
19 REAL ESTATE TRANSFER FEES;
20 SALES AND USE TAXES; COUNTY,
21 Municipality,
AND SPECIAL DISTRICT
22 SALES AND USE TAXES; MANAGED
23 FOREST LAND; ECONOMIC DEVELOPMENT
24 SURCHARGE; LOCAL FOOD and
25 BEVERAGE TAX; LOCAL RENTAL CAR

1TAX; PREMIER RESORT AREA TAXES;
2 STATE RENTAL VEHICLE
3 FEE; DRY CLEANING FEES
AB245-ASA2,125 4Section 125. 77.04 (1) of the statutes is amended to read:
AB245-ASA2,52,205 77.04 (1) Tax roll. The clerk on making up the tax roll shall enter as to each
6forest cropland description in a special column or some other appropriate place in
7such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
8shall be a sufficient designation that such description is subject to this subchapter.
9Such land shall thereafter be assessed and be subject to review under ch. 70, and
10such assessment may be used by the department of revenue in the determination of
11the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
12entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
13of descriptions entered as forest croplands after December 31, 1971, may be
14determined by the department of revenue by multiplying the last assessed value of
15the land prior to the time of the entry by an annual ratio computed for the state under
16sub. (2) to establish the annual assessed value of the description. No tax shall be
17levied on forest croplands except the specific annual taxes as provided, except that
18any building located on forest cropland shall be assessed as personal real property,
19subject to all laws and regulations for the assessment and taxation of general
20property.
AB245-ASA2,126 21Section 126 . 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
22amended to read:
AB245-ASA2,53,1123 77.51 (12t) (intro.) “Real property construction activities" means activities that
24occur at a site where tangible personal property or items or goods under s. 77.52 (1)
25(b) or (d) that are applied or adapted to the use or purpose to which real property is

1devoted are permanently affixed to that real property, if the intent of the person who
2affixes that property is to make a permanent accession to the real property
. “Real
3property construction activities" does not include affixing property subject to tax
4under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
5property that remains tangible personal property after it is affixed. The department
6may promulgate rules to determine whether activities that occur at a site where
7tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
8to real property are real property construction activities for purposes of this
9subchapter. If the classification of property or an activity is not identified by rule,
10the department's determination of whether personal property becomes a part of real
11property shall be made by considering the following criteria:
AB245-ASA2,127 12Section 127 . 77.51 (12t) (a) to (c) of the statutes are created to read:
AB245-ASA2,53,1313 77.51 (12t) (a) Actual physical annexation to the real property.
AB245-ASA2,53,1514 (b) Application or adaptation to the use or purpose to which the real property
15is devoted.
AB245-ASA2,53,1716 (c) An intention on the part of the person making the annexation to make a
17permanent accession to the real property.
AB245-ASA2,128 18Section 128 . 77.54 (20n) (d) 2. of the statutes is amended to read:
AB245-ASA2,53,2219 77.54 (20n) (d) 2. The retailer manufactures the prepared food in a building
20on real property assessed as manufacturing property under s. 70.995, or that would
21be assessed as manufacturing property under s. 70.995 if the building real property
22was located in this state.
AB245-ASA2,129 23Section 129 . 77.54 (20n) (d) 3. of the statutes is amended to read:
AB245-ASA2,53,2524 77.54 (20n) (d) 3. The retailer makes no retail sales of prepared food at the
25building location described in subd. 2.
AB245-ASA2,130
1Section 130. 77.54 (57d) (b) 1. of the statutes is amended to read:
AB245-ASA2,54,32 77.54 (57d) (b) 1. A person engaged in manufacturing in this state at a building
3on real property assessed under s. 70.995.
AB245-ASA2,131 4Section 131 . Subchapter V (title) of chapter 77 [precedes 77.70] of the statutes
5is amended to read:
AB245-ASA2,54,66 CHAPTER 77
AB245-ASA2,54,77 SUBCHAPTER V
AB245-ASA2,54,108 COUNTY, municipality, AND
9 SPECIAL DISTRICT SALES
10 AND USE TAXES
AB245-ASA2,132 11Section 132 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
12read:
AB245-ASA2,55,413 77.70 (1) Any Except as provided in sub. (2), any county desiring to may impose
14county sales and use taxes under this subchapter may do so by the adoption of an
15ordinance, stating its purpose and referring to this subchapter. The rate of the tax
16imposed under this section subsection is 0.5 percent of the sales price or purchase
17price. Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed
18under this subsection
may be imposed only for the purpose of directly reducing the
19property tax levy and only in their entirety as provided in this subchapter. That
20ordinance shall be effective on the first day of January, the first day of April, the first
21day of July or the first day of October
January 1, April 1, July 1, or October 1. A
22certified copy of that ordinance shall be delivered to the secretary of revenue at least
23120 days prior to its effective date. The repeal of any such ordinance shall be effective
24on December 31. A certified copy of a repeal ordinance shall be delivered to the
25secretary of revenue at least 120 days before the effective date of the repeal. Except

1as provided under s. 77.60 (9), the department of revenue may not issue any
2assessment nor or act on any claim for a refund or any claim for an adjustment under
3s. 77.585 after the end of the calendar year that is 4 years after the year in which the
4county has enacted a repeal ordinance under this section subsection.
AB245-ASA2,133 5Section 133 . 77.70 (2) of the statutes is created to read:
AB245-ASA2,55,186 77.70 (2) In addition to the taxes imposed under sub. (1), a county in which a
71st class city is located may adopt an ordinance to impose sales and use taxes under
8this subchapter at the rate of 0.5 percent of the sales price or purchase price. An
9ordinance adopted under this subsection shall be effective on January 1, April 1, July
101, or October 1 and the taxes shall be imposed only in their entirety as provided in
11this subchapter. A certified copy of the ordinance shall be delivered to the secretary
12of revenue at least 120 days prior to its effective date. The repeal of any such
13ordinance shall be effective on December 31. A certified copy of a repeal ordinance
14shall be delivered to the secretary of revenue at least 120 days before the effective
15date of the repeal. Except as provided under s. 77.60 (9), the department of revenue
16may not issue any assessment or act on any claim for a refund or any claim for an
17adjustment under s. 77.585 after the end of the calendar year that is 4 years after
18the year in which the county has enacted a repeal ordinance under this subsection.
AB245-ASA2,134 19Section 134 . 77.701 of the statutes is created to read:
AB245-ASA2,56,7 2077.701 Adoption by municipal ordinance. A 1st class city may adopt an
21ordinance to impose a sales and use tax under this subchapter at the rate of 2.0
22percent of the sales price or purchase price. An ordinance adopted under this section
23shall be effective on January 1, April 1, July 1, or October 1, and the taxes shall be
24imposed only in their entirety as provided in this subchapter. A certified copy of the
25ordinance shall be delivered to the secretary of revenue at least 120 days prior to its

1effective date. The repeal of any such ordinance shall be effective on December 31.
2A certified copy of a repeal ordinance shall be delivered to the secretary of revenue
3at least 120 days before the effective date of the repeal. Except as provided under
4s. 77.60 (9), the department of revenue may not issue any assessment or act on any
5claim for a refund or any claim for an adjustment under s. 77.585 after the end of the
6calendar year that is 4 years after the year in which the city has enacted a repeal
7ordinance under this section.
AB245-ASA2,135 8Section 135. 77.71 of the statutes is amended to read:
AB245-ASA2,56,12 977.71 Imposition of county, municipality, and special district sales and
10use taxes.
Whenever a county sales and use tax ordinance is adopted under s. 77.70
11or 77.701 or a special district resolution is adopted under s. 77.705 or 77.706, the
12following taxes are imposed:
AB245-ASA2,56,23 13(1) For the privilege of selling, licensing, leasing, or renting tangible personal
14property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and
15(d), and for the privilege of selling, licensing, performing, or furnishing services a
16sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county
17tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under
18s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale,
19license, lease, or rental of tangible personal property and the items, property, and
20goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub.
21(4), sold, licensed, leased, or rented at retail in the county, municipality, or special
22district, or from selling, licensing, performing, or furnishing services described under
23s. 77.52 (2) in the county, municipality, or special district.
AB245-ASA2,57,13 24(2) An excise tax is imposed at the rates under s. 77.70 in the case of a county
25tax, at the rate under s. 77.701 in the case of a municipality tax, or at the rate under

1s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every
2person storing, using, or otherwise consuming in the county, municipality, or special
3district tangible personal property, or items, property, or goods specified under s.
477.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property,
5good, or service is subject to the state use tax under s. 77.53, except that a receipt
6indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer
7of liability for the tax under this subsection and except that if the buyer has paid a
8similar local tax in another state on a purchase of the same tangible personal
9property, item, property, good, or service that tax shall be credited against the tax
10under this subsection and except that for motor vehicles that are used for a purpose
11in addition to retention, demonstration, or display while held for sale in the regular
12course of business by a dealer the tax under this subsection is imposed not on the
13purchase price but on the amount under s. 77.53 (1m).
AB245-ASA2,57,25 14(3) An excise tax is imposed upon a contractor engaged in construction
15activities within the county or special district at the rates under s. 77.70 in the case
16of a county tax, at the rate under s. 77.701 in the case of a municipality tax, or at the
17rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price
18of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
19or (d) that are used in constructing, altering, repairing, or improving real property
20and that became a component part of real property in that county , municipality, or
21special district, except that if the contractor has paid the sales tax of a county,
22municipality,
or special district in this state on that tangible personal property, item,
23property, or good, or has paid a similar local sales tax in another state on a purchase
24of the same tangible personal property, item, property, or good, that tax shall be
25credited against the tax under this subsection.
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