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SB70-AA1,577,6
171.07 (6e) (c) 3. If an eligible veteran and an eligible spouse file separate
2returns, each spouse may claim a credit under this subsection for property taxes
3based on their respective ownership interest in the eligible veteran's principal
4dwelling or for rent constituting property taxes based on 50 percent of the total rent
5constituting property taxes paid during the taxable year for the eligible veteran's
6principal dwelling
.
SB70-AA1,9337 7Section 9337. Initial applicability; Revenue.
SB70-AA1,577,108 (1) Veterans and surviving spouses property tax credit. The treatment of s.
971.07 (6e) (a) 6., (b), and (c) 3. first applies to taxable years beginning after December
1031, 2022.”.
SB70-AA1,577,11 11217. Page 374, line 11: after that line insert:
SB70-AA1,577,13 12 Section 1271. Subchapter III (title) of chapter 139 [precedes 139.75] of the
13statutes is amended to read:
SB70-AA1,577,1414 CHAPTER 139
SB70-AA1,577,1715 SUBCHAPTER III
16 TOBACCO PRODUCTS TAX and
17 vapor products taxes
SB70-AA1,1272 18Section 1272. 139.75 (14) of the statutes is renumbered 139.75 (14) (a) and
19amended to read:
SB70-AA1,578,220 139.75 (14) (a) “Vapor product” means a noncombustible product that produces
21vapor or aerosol for inhalation from the application of a heating element to a liquid
22or other substance that is depleted as the product is used, regardless of whether the
23liquid or other substance contains nicotine
, which may or may not contain nicotine,
24that employs a heating element, power source, electronic circuit, or other electronic,

1chemical, or mechanical means, regardless of shape or size, that can be used to
2produce vapor from a solution or other substance
.
SB70-AA1,1273 3Section 1273. 139.75 (14) (b) and (c) of the statutes are created to read:
SB70-AA1,578,44 139.75 (14) (b) “Vapor product” includes all of the following:
SB70-AA1,578,65 1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
6or similar product or device.
SB70-AA1,578,107 2. Any cartridge or other container of a solution or other substance, which may
8or may not contain nicotine, that is intended to be used with or in an electronic
9cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
10device.
SB70-AA1,578,1311 (c) “Vapor product” does not include a product regulated as a drug or device
12under sections 501 to 524A of the federal food, drug, and cosmetic act, 21 USC 351
13to 360n-1.
SB70-AA1,1274 14Section 1274. 139.76 (1m) of the statutes is amended to read:
SB70-AA1,579,315 139.76 (1m) An excise tax is imposed upon the sale, offering or exposing for
16sale, possession with intent to sell or removal for consumption or sale or other
17disposition for any purpose of vapor products by any person engaged as a distributor
18of them at the rate of 5 cents per milliliter of the liquid or other substance based on
19the volume as listed by the manufacturer and at a proportionate rate for any other
20quantity or fractional part thereof
71 percent of the manufacturer's established list
21price to distributors without diminution by volume or other discounts on domestic
22products. On vapor products imported from another country, the rate of tax is 71
23percent of the amount obtained by adding the manufacturer's list price to the federal
24tax, duties, and transportation costs to the United States
. The tax attaches at the
25time the vapor products are received by the distributor in this state. The tax shall

1be passed on to the ultimate consumer of the vapor products. All vapor products
2received in this state for sale or distribution within this state, except those actually
3sold as provided in sub. (2), shall be subject to such tax.
SB70-AA1,1275 4Section 1275. 139.77 (1) of the statutes is amended to read:
SB70-AA1,579,145 139.77 (1) On or before the 15th day of each month, every distributor with a
6place of business in this state shall file a return showing the quantity , including
7milliliters in the case of a vapor product,
and taxable price of each tobacco product
8or vapor product brought, or caused to be brought, into this state for sale; or made,
9manufactured or fabricated in this state for sale in this state, during the preceding
10month. Every distributor outside this state shall file a return showing the quantity,
11including milliliters in the case of a vapor product,
and taxable price of each tobacco
12product or vapor product shipped or transported to retailers in this state to be sold
13by those retailers during the preceding month. At the time that the return is filed,
14the distributor shall pay the tax.
SB70-AA1,1276 15Section 1276. 139.78 (1m) of the statutes is amended to read:
SB70-AA1,579,2316 139.78 (1m) A tax is imposed upon the use or storage by consumers of vapor
17products in this state at the rate of 5 cents per milliliter of the liquid or other
18substance based on the volume as listed by the manufacturer and at a proportionate
19rate for any other quantity or fractional part thereof
71 percent of the manufacturer's
20established list price to distributors without diminution by volume or other discounts
21on domestic products
. The tax does not apply if the tax imposed by s. 139.76 (1m) on
22the vapor products has been paid or if the vapor products are exempt from the vapor
23products tax under s. 139.76 (2).
SB70-AA1,9437 24Section 9437. Effective dates; Revenue.
SB70-AA1,580,4
1(1) Vapor products. The treatment of subch. III (title) of ch. 139 and ss. 139.76
2(1m), 139.77 (1), and 139.78 (1m), the renumbering and amendment of s. 139.75 (14),
3and the creation of s. 139.75 (14) (b) and (c) take effect on the first day of the 3rd
4month beginning after publication.”.
SB70-AA1,580,5 5218. Page 374, line 11: after that line insert:
SB70-AA1,580,6 6 Section 1277. 16.19 of the statutes is created to read:
SB70-AA1,580,13 716.19 Civil legal services for the indigent. Annually, the department shall
8pay the amount appropriated under s. 20.505 (1) (e) to the Wisconsin Trust Account
9Foundation, Inc., to provide civil legal services to indigent persons. The Wisconsin
10Trust Account Foundation, Inc., shall distribute the amount received as grants to
11programs that provide civil legal services to indigent persons, and those programs
12may use the grant funds to match other federal and private grants. The grants may
13be used only for the purposes for which the funding was provided.
SB70-AA1,1278 14Section 1278. 20.005 (3) (schedule) of the statutes: at the appropriate place,
15insert the following amounts for the purposes indicated: - See PDF for table PDF
SB70-AA1,1279 16Section 1279. 20.505 (1) (e) of the statutes is created to read:
SB70-AA1,580,1917 20.505 (1) (e) Indigent civil legal services. The amounts in the schedule to
18provide grants for the provision of civil legal services to indigent persons under s.
1916.19.”.
SB70-AA1,580,20 20219. Page 420, line 1: delete lines 1 to 6.
SB70-AA1,581,1
1220. Page 430, line 19: after that line insert:
SB70-AA1,581,3 2“(4p) Energy systems. The treatment of s. 77.54 (56) (a), (ad), and (b) takes
3effect on the first day of the 3rd month beginning after publication.
SB70-AA1,581,64 (5p) Prairie and wetland counseling services. The treatment of ss. 77.51 (11d)
5and (17g) and 77.52 (2) (a) 20. and (2m) (a) and (c) takes effect on the first day of the
63rd month beginning after publication.
SB70-AA1,581,87 (5q) Prewritten computer software. The treatment of s. 77.52 (2) (a) 21. takes
8effect on the first day of the 6th month beginning after publication.
SB70-AA1,581,129 (6q) Diapers and feminine hygiene products; gun safety items; and
10breastfeeding products.
The treatment of ss. 77.51 (3h), (3pq), and (4f), 77.52 (13),
1177.53 (10), and 77.54 (71), (72), and (73) takes effect on the first day of the 3rd month
12beginning after publication.”.
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