AB43,963,12
976.82 Assessment. The department
, using the methods that it uses to assess
10property under s. 70.995, shall assess the property that is taxable under s. 76.81
,
11including property that is exempt under s. 70.11 (27) from the tax under ch. 70, at
12its value as of January 1.
AB43,1568
13Section
1568. 76.84 (4) of the statutes is amended to read:
AB43,963,1614
76.84
(4) Sections
76.025 (5), 76.03 (4), 76.05, 76.06, 76.075, 76.08, 76.09, 76.13
15(1), (2) and (3), 76.14, 76.18, 76.22, 76.23, 76.25 and 76.28 (4) to (6), as they apply to
16the tax under subch. I, apply to the tax under this subchapter.
AB43,1569
17Section 1569
. Chapter 77 (title) of the statutes is amended to read:
AB43,964,618
CHAPTER 77
19
TAXATION OF FOREST CROPLANDS;
20
REAL ESTATE TRANSFER FEES;
21
SALES AND USE TAXES;
22
COUNTY
, Municipality,
23
transit authority, AND
24
SPECIAL DISTRICT SALES AND USE
25
TAXES; MANAGED FOREST LAND;
1ECONOMIC DEVELOPMENT SURCHARGE;
2
LOCAL FOOD AND BEVERAGE TAX;
3
LOCAL RENTAL CAR TAX; PREMIER
4
RESORT AREA TAXES; STATE RENTAL
5
VEHICLE FEE; DRY CLEANING FEES
; regional transit
6authority fees
AB43,1570
7Section
1570. 77.04 (1) of the statutes is amended to read:
AB43,964,238
77.04
(1) Tax roll. The clerk on making up the tax roll shall enter as to each
9forest cropland description in a special column or some other appropriate place in
10such tax roll headed by the words “Forest Croplands" or the initials “F.C.L.", which
11shall be a sufficient designation that such description is subject to this subchapter.
12Such land shall thereafter be assessed and be subject to review under ch. 70, and
13such assessment may be used by the department of revenue in the determination of
14the tax upon withdrawal of such lands as forest croplands as provided in s. 77.10 for
15entries prior to 1972 or for any entry under s. 77.02 (4) (a). The tax upon withdrawal
16of descriptions entered as forest croplands after December 31, 1971, may be
17determined by the department of revenue by multiplying the last assessed value of
18the land prior to the time of the entry by an annual ratio computed for the state under
19sub. (2) to establish the annual assessed value of the description. No tax shall be
20levied on forest croplands except the specific annual taxes as provided, except that
21any building located on forest cropland shall be assessed as
personal real property,
22subject to all laws and regulations for the assessment and taxation of general
23property.
AB43,1571
24Section 1571
. 77.25 (8m) of the statutes is amended to read:
AB43,964,2525
77.25
(8m) Between
husband and wife spouses.
AB43,1572
1Section
1572. 77.25 (15) of the statutes is amended to read:
AB43,965,72
77.25
(15) Between a corporation and its shareholders if all of the stock is
3owned by persons who are related to each other as spouses,
as lineal ascendants,
4lineal descendants
, an uncle and his nieces or nephews, an aunt and her nieces or
5nephews, first cousins, or siblings, whether by blood or by adoption, or as spouses of
6siblings, if the transfer is for no consideration except the assumption of debt or stock
7of the corporation and if the corporation owned the property for at least 3 years.
AB43,1573
8Section
1573. 77.25 (15m) of the statutes is amended to read:
AB43,965,149
77.25
(15m) Between a partnership and one or more of its partners if all of the
10partners are related to each other as spouses,
as lineal ascendants, lineal
11descendants
, an uncle and his nieces or nephews, an aunt and her nieces or nephews,
12first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings
13and if the transfer is for no consideration other than the assumption of debt or an
14interest in the partnership.
AB43,1574
15Section
1574. 77.25 (15s) of the statutes is amended to read:
AB43,965,2116
77.25
(15s) Between a limited liability company and one or more of its members
17if all of the members are related to each other as spouses,
as lineal ascendants, lineal
18descendants
, an uncle and his nieces or nephews, an aunt and her nieces or nephews,
19first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings
20and if the transfer is for no consideration other than the assumption of debt or an
21interest in the limited liability company.
AB43,1575
22Section
1575. 77.51 (3h) of the statutes is created to read:
AB43,965,2423
77.51
(3h) “Diaper” means an absorbent garment worn by humans who are
24incapable of, or have difficulty controlling their bladder or bowel movements.
AB43,1576
25Section
1576. 77.51 (3pq) of the statutes is created to read:
AB43,966,4
177.51
(3pq) “Feminine hygiene products” means tampons, panty liners,
2menstrual cups, sanitary napkins, and other similar tangible personal property
3designed for feminine hygiene in connection with the human menstrual cycle.
4“Feminine hygiene products” do not include grooming and hygiene products.
AB43,1577
5Section
1577. 77.51 (4f) of the statutes is created to read:
AB43,966,86
77.51
(4f) “Grooming and hygiene products” means soaps and cleaning
7solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
8and screens.
AB43,1578
9Section
1578. 77.51 (11d) of the statutes is amended to read:
AB43,966,1310
77.51
(11d) For purposes of subs. (1ag), (1f), (3pf), (7j),
and (9p)
, and (17g) and
11ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
12includes tangible personal property, and items, property, and goods under s. 77.52
13(1) (b), (c), and (d), and services.
AB43,1579
14Section
1579. 77.51 (12t) of the statutes is renumbered 77.51 (12t) (intro.) and
15amended to read:
AB43,967,416
77.51
(12t) (intro.) “Real property construction activities" means activities that
17occur at a site where tangible personal property or items or goods under s. 77.52 (1)
18(b) or (d) that are applied or adapted to the use or purpose to which real property is
19devoted are
permanently affixed to that real property
, if the intent of the person who
20affixes that property is to make a permanent accession to the real property. “Real
21property construction activities" does not include affixing property subject to tax
22under s. 77.52 (1) (c) to real property or affixing to real property tangible personal
23property that remains tangible personal property after it is affixed.
The department
24may promulgate rules to determine whether activities that occur at a site where
25tangible personal property or items or goods under s. 77.52 (1) (b) or (d) are affixed
1to real property are real property construction activities for purposes of this
2subchapter. If the classification of property or an activity is not identified by rule,
3the department's determination of whether personal property becomes a part of real
4property shall be made by considering the following criteria:
AB43,1580
5Section
1580. 77.51 (12t) (a) to (c) of the statutes are created to read:
AB43,967,66
77.51
(12t) (a) Actual physical annexation to the real property.
AB43,967,87
(b) Application or adaptation to the use or purpose to which the real property
8is devoted.
AB43,967,109
(c) An intention on the part of the person making the annexation to make a
10permanent accession to the real property.
AB43,1581
11Section
1581. 77.51 (17g) of the statutes is created to read:
AB43,967,1312
77.51
(17g) “Separate and optional fee” means a fee charged to receive a
13distinct and identifiable product if either of the following applies:
AB43,967,1814
(a) The fee is in addition to fees that the seller charges for other distinct and
15identifiable products sold to the same buyer, the fee is separately set forth on the
16invoice given by the seller to the buyer, and the seller does not require the buyer to
17pay the fee if the buyer chooses not to receive the additional distinct and identifiable
18product for which the fee applies.
AB43,967,2519
(b) The seller charges a single amount for multiple distinct and identifiable
20products and offers the buyer the option of paying a lower amount if the buyer
21chooses not to receive one or more of the distinct and identifiable products. For
22purposes of this paragraph, the separate and optional fee is the single amount the
23seller charges for the multiple distinct and identifiable products less the reduced
24amount the seller charges to the buyer because the buyer chooses not to receive one
25or more of the products.
AB43,1582
1Section
1582. 77.52 (2) (a) 20. of the statutes is amended to read:
AB43,968,92
77.52
(2) (a) 20. The sale of landscaping and lawn maintenance services
3including landscape planning and counseling, lawn and garden services such as
4planting, mowing, spraying and fertilizing
, and shrub and tree services.
For
5purposes of this subdivision, landscaping and lawn maintenance services do not
6include planning and counseling services for the restoration, reclamation, or
7revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of
8land, soils, or water, or other ecosystem functions if the planning and counseling
9services are provided for a separate and optional fee from any other services.
AB43,1583
10Section
1583. 77.52 (2) (a) 21. of the statutes is created to read:
AB43,968,1911
77.52
(2) (a) 21. The sale of the right to access and use prewritten computer
12software, as defined in s. 77.51 (10r), if possession of the prewritten computer
13software is maintained by the seller or a 3rd party, including sales made on a per use,
14per user, per license, or subscription basis, or some other basis. This subdivision
15includes the sale of the right to access and use prewritten computer software to
16perform data processing and information services, regardless of whether the
17primary purpose of the transaction is the processed data, including check processing,
18image processing, form processing, survey processing, payroll processing, claim
19processing, and similar activities.
AB43,1584
20Section
1584. 77.52 (2m) (a) of the statutes is amended to read:
AB43,968,2521
77.52
(2m) (a) With respect to the services subject to tax under sub. (2), no part
22of the charge for the service may be deemed a sale or rental of tangible personal
23property or items, property, or goods under sub. (1) (b), (c), or (d) if the property, items,
24or goods transferred by the service provider are incidental to the selling, performing
25or furnishing of the service, except as provided in
par.
pars. (b)
and (c).
AB43,1585
1Section
1585. 77.52 (2m) (c) of the statutes is created to read:
AB43,969,92
77.52
(2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10.,
311., and 20. that are provided for a separate and optional fee from the planning and
4counseling services described under sub. (2) (a) 20., all tangible personal property or
5items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
6transferred electronically, to the customer in conjunction with the provision of the
7services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible
8personal property or items, property, or goods separate from the selling, performing,
9or furnishing of the services.
AB43,1586
10Section
1586. 77.52 (13) of the statutes is amended to read:
AB43,969,2211
77.52
(13) For the purpose of the proper administration of this section and to
12prevent evasion of the sales tax it shall be presumed that all receipts are subject to
13the tax until the contrary is established. The burden of proving that a sale of tangible
14personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
15is not a taxable sale at retail is upon the person who makes the sale unless that
16person takes from the purchaser an electronic or a paper certificate, in a manner
17prescribed by the department, to the effect that the property, item, good, or service
18is purchased for resale or is otherwise exempt, except that no certificate is required
19for the sale of tangible personal property, or items, property, or goods under sub. (1)
20(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
21(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
22(51), (52), (66),
and (67)
, (70), (72), and (73).
AB43,1587
23Section
1587. 77.53 (10) of the statutes is amended to read:
AB43,970,1224
77.53
(10) For the purpose of the proper administration of this section and to
25prevent 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),
and (67)
, (70), (72),
12and (73).
AB43,1588
13Section 1588
. 77.54 (7) (b) 1. of the statutes is amended to read:
AB43,970,1714
77.54
(7) (b) 1. The item is transferred to a child, spouse, parent,
father-in-law,
15mother-in-law parent-in-law, daughter-in-law
, or son-in-law of the transferor or,
16if the item is a motor vehicle, from the transferor to a corporation owned solely by the
17transferor or by the transferor's spouse.
AB43,1589
18Section
1589. 77.54 (9a) (er) of the statutes is created to read:
AB43,970,1919
77.54
(9a) (er) Any transit authority created under s. 66.1039.
AB43,1590
20Section
1590. 77.54 (9a) (gm) of the statutes is created to read:
AB43,970,2221
77.54
(9a) (gm) A local professional baseball park district under subch. III of
22ch. 229.
AB43,1591
23Section 1591
. 77.54 (14) (f) 3. of the statutes is repealed.
AB43,1592
24Section 1592
. 77.54 (14) (f) 4. of the statutes is amended to read:
AB43,971,2
177.54
(14) (f) 4. An advanced practice
registered nurse
who may issue
2prescription orders under s. 441.09 (2).
AB43,1593
3Section
1593. 77.54 (20n) (d) 2. of the statutes is amended to read:
AB43,971,74
77.54
(20n) (d) 2. The retailer manufactures the prepared food
in a building 5on real property assessed as manufacturing property under s. 70.995, or that would
6be assessed as manufacturing property under s. 70.995 if the
building real property 7was located in this state.
AB43,1594
8Section
1594. 77.54 (20n) (d) 3. of the statutes is amended to read:
AB43,971,109
77.54
(20n) (d) 3. The retailer makes no retail sales of prepared food at the
10building location described in subd. 2.
AB43,1595
11Section 1595
. 77.54 (41) of the statutes is amended to read:
AB43,971,1612
77.54
(41) The sales price from the sale of building materials, supplies and
13equipment to; and the storage, use or other consumption of those kinds of property
14by; owners, contractors, subcontractors or builders if that property is acquired solely
15for or used solely in, the construction,
improvement, renovation
, repair,
16maintenance, or development of property that would be exempt under s. 70.11 (36).
AB43,1596
17Section
1596. 77.54 (56) (a) of the statutes is repealed.
AB43,1597
18Section
1597. 77.54 (56) (ad) of the statutes is created to read:
AB43,972,419
77.54
(56) (ad) 1. The sales price from the sale of and the storage, use, or other
20consumption of a solar power system or wind energy system that produces usable
21electrical or heat energy directly from the sun or wind, if the system is capable of
22continuously producing at least 200 watts of alternating current or 600 British
23thermal units. A solar power system or wind energy system described under this
24subdivision includes tangible personal property sold with the system that is used
25primarily to store or facilitate the storage of the electrical or heat energy produced
1by the system, but does not include an uninterruptible power source that is designed
2primarily for computers. The exemption under this subdivision does not apply to
3tangible personal property designed for any use other than for a solar power system
4or wind energy system described in this subdivision.
AB43,972,155
2. The sales price from the sale of and the storage, use, or other consumption
6of a waste energy system that produces usable electrical or heat energy directly from
7gas generated from anaerobic digestion of animal manure and other agricultural
8waste if the system is capable of continuously producing at least 200 watts of
9alternating current or 600 British thermal units. A system described under this
10subdivision includes tangible personal property sold with the system that is used
11primarily to store or facilitate the storage of the electrical or heat energy produced
12by the system, but does not include an uninterruptible power source that is designed
13primarily for computers. The exemption under this subdivision does not apply to
14tangible personal property designed for any use other than for a waste energy system
15described in this subdivision.
AB43,1598
16Section
1598. 77.54 (56) (b) of the statutes is amended to read:
AB43,972,2017
77.54
(56) (b) Except for the sale of electricity or energy that is exempt from
18taxation under sub. (30),
beginning on July 1, 2011, the sales price from the sale of
19and the storage, use, or other consumption of electricity or
heat energy produced by
20a
product system described under par.
(a) (ad).
AB43,1599
21Section
1599. 77.54 (57d) (b) 1. of the statutes is amended to read:
AB43,972,2322
77.54
(57d) (b) 1. A person engaged in manufacturing in this state
at a building 23on real property assessed under s. 70.995.
AB43,1600
24Section
1600. 77.54 (62) of the statutes is repealed.
AB43,1601
25Section
1601. 77.54 (70) of the statutes is created to read:
AB43,973,2
177.54
(70) The sales price from the sale of and the storage, use, or other
2consumption of diapers and feminine hygiene products.
AB43,1602
3Section 1602
. 77.54 (71) of the statutes is created to read:
AB43,973,64
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).
AB43,1603
7Section
1603. 77.54 (72) of the statutes is created to read:
AB43,973,108
77.54
(72) The sales price from the sale of and the storage, use, or other
9consumption of breast pumps, breast pump kits, and breast pump storage and
10collection supplies.
AB43,1604
11Section 1604
. 77.54 (73) of the statutes is created to read:
AB43,973,1412
77.54
(73) (a)
The sales price from the sale of and the storage, use, or other
13consumption of gun safes that are specifically designed for the storage of guns, but
14not other items used for gun storage, such as locking gun cabinets and racks.
AB43,973,1615
(b) The sales price from the sale of and the storage, use, or other consumption
16of trigger locks and gun barrel locks.
AB43,1605
17Section 1605
. Subchapter V (title) of chapter 77 [precedes 77.70] of the
18statutes is amended to read:
AB43,973,2020
SUBCHAPTER V
AB43,973,2421
COUNTY
, municipality,
22
transit authority, AND
23
SPECIAL DISTRICT SALES AND
24
USE TAXES
AB43,1606
25Section 1606
. 77.70 (title) of the statutes is amended to read:
AB43,974,1
177.70 (title)
Adoption by county or municipal ordinance.
AB43,1607
2Section 1607
. 77.70 of the statutes is renumbered 77.70 (1) and amended to
3read: