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AB50-ASA2-AA7,8,2218(2) State aid for the arts. In the schedule under s. 20.005 (3) for the
19appropriation to the department of tourism under s. 20.380 (3) (b), the dollar
20amount for fiscal year 2025-26 is increased by $34,300 and the dollar amount for
21fiscal year 2026-27 is increased by $79,400 for aids for state arts organizations to
22match potential annual federal grants from the National Endowment for the Arts..
AB50-ASA2-AA7,8,23239. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,9,1
1Section 9244. Fiscal changes; Transportation.
AB50-ASA2-AA7,9,72(1) Passenger rail operations assistance. In the schedule under s. 20.005
3(3) for the appropriation to the department of transportation under s. 20.395 (2)
4(cr), the dollar amount for fiscal year 2025-26 is adjusted to $12,443,800. In the
5schedule under s. 20.005 (3) for the appropriation to the department of
6transportation under s. 20.395 (2) (cr), the dollar amount for fiscal year 2026-27 is
7adjusted to $17,398,800..
AB50-ASA2-AA7,9,8810. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,9,109Section 12. 86.315 (1) of the statutes is renumbered 86.315 (1) (intro.) and
10amended to read:
AB50-ASA2-AA7,9,181186.315 (1) (intro.) From the appropriation under s. 20.395 (1) (fu), the
12department shall annually, on March 10, pay to counties having county forests
13established under ch. 28, for the improvement of public roads within the county
14forests which are open and used for travel and which are not state or county trunk
15highways or town roads and for which no aids are paid under s. 86.30, the amount of
16$351 following amounts per mile of road designated in the comprehensive county
17forest land use plan as approved by the county board and the department of natural
18resources.:
AB50-ASA2-AA7,9,2119(1m) If the amount appropriated under s. 20.395 (1) (fu) is insufficient to
20make the payments required under this subsection sub. (1), the department shall
21prorate the amount appropriated in the manner it considers desirable.
AB50-ASA2-AA7,1322Section 13. 86.315 (1) (a) of the statutes is created to read:
AB50-ASA2-AA7,9,232386.315 (1) (a) In calendar year 2025, $351.
AB50-ASA2-AA7,1424Section 14. 86.315 (1) (b) of the statutes is created to read:
AB50-ASA2-AA7,10,1
186.315 (1) (b) In calendar year 2026, $361.
AB50-ASA2-AA7,152Section 15. 86.315 (1) (c) of the statutes is created to read:
AB50-ASA2-AA7,10,3386.315 (1) (c) In calendar year 2027 and each year thereafter, $373..
AB50-ASA2-AA7,10,4411. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,10,55Section 9143. Nonstatutory provisions; Tourism.
AB50-ASA2-AA7,10,86(1) Tourism marketing. The authorized FTE positions for the department of
7tourism are increased by 2.0 GPR positions, to be funded from the appropriation
8under s. 20.380 (1) (b), for marketing activities.
AB50-ASA2-AA7,92439Section 9243. Fiscal changes; Tourism.
AB50-ASA2-AA7,10,1310(1) Tourism marketing. In the schedule under s. 20.005 (3) for the
11appropriation to the department of tourism under s. 20.380 (1) (b), the dollar
12amount for fiscal year 2025-26 is increased by $28,600,000 and the dollar amount
13for fiscal year 2026-27 is increased by $5,193,700 for marketing activities..
AB50-ASA2-AA7,10,141412. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,10,1615Section 16. 20.395 (2) (fq) of the statutes is renumbered 20.395 (2) (fd) and
16amended to read:
AB50-ASA2-AA7,10,211720.395 (2) (fd) Local roads improvement discretionary supplement. As a
18continuing appropriation from the general fund, the amounts in the schedule for
19the local roads improvement discretionary supplemental grant program under s.
2086.31 (3s) and for the grants under 2025 Wisconsin Act .... (this act), section 9144
21(1) and (2).
AB50-ASA2-AA7,1722Section 17. 86.31 (3g) of the statutes is amended to read:
AB50-ASA2-AA7,11,132386.31 (3g) County trunk highway improvements — discretionary

1grants. From the appropriation under s. 20.395 (2) (ft), the department shall
2allocate $5,127,000 in fiscal years 2014-15 to 2016-17 and $5,393,400 in fiscal year
32017-2018 to fund county trunk highway improvements with eligible costs totaling
4more than $250,000. In fiscal year 2023-24 the department shall allocate
5$5,615,600 to fund county trunk highway improvements with such eligible costs. In
6fiscal year 2024-25 and each fiscal year thereafter, the department shall allocate
7$5,840,200 to fund county trunk highway improvements with such eligible costs. In
8fiscal year 2025-26, the department shall allocate $6,015,400 to fund county trunk
9highway improvements with such eligible costs. In fiscal year 2026-27 and each
10fiscal year thereafter, the department shall allocate $6,195,900 to fund county
11trunk highway improvements with such eligible costs. The funding of
12improvements under this subsection is in addition to the allocation of funds for
13entitlements under sub. (3).
AB50-ASA2-AA7,1814Section 18. 86.31 (3m) of the statutes is amended to read:
AB50-ASA2-AA7,12,31586.31 (3m) Town road improvements — discretionary grants. From the
16appropriation under s. 20.395 (2) (ft), the department shall allocate $5,732,500 in
17fiscal years 2011-12 to 2016-17 and $5,923,600 in fiscal year 2017-18 to fund town
18road improvements with eligible costs totaling $100,000 or more. In fiscal year
192023-24, the department shall allocate $6,151,900 to fund town road improvements
20with such eligible costs. In fiscal year 2024-25 and each fiscal year thereafter, the
21department shall allocate $6,398,000 to fund town road improvements with such
22eligible costs. In fiscal year 2025-26, the department shall allocate $6,590,000 to
23fund town road improvements with such eligible costs. In fiscal year 2026-27 and
24each fiscal year thereafter, the department shall allocate $6,787,600 to fund town

1road improvements with such eligible costs. The funding of improvements under
2this subsection is in addition to the allocation of funds for entitlements under sub.
3(3).
AB50-ASA2-AA7,194Section 19. 86.31 (3r) of the statutes is amended to read:
AB50-ASA2-AA7,12,18586.31 (3r) Municipal street improvements — discretionary grants.
6From the appropriation under s. 20.395 (2) (ft), the department shall allocate
7$976,500 in fiscal years 2009-10 to 2016-17 and $3,850,400 in fiscal year 2017-18 to
8fund municipal street improvement projects having total estimated costs of
9$250,000 or more. In fiscal year 2023-24, the department shall allocate $4,006,600
10to fund municipal street improvement projects having such total estimated costs.
11In fiscal year 2024-25 and each fiscal year thereafter, the department shall allocate
12$4,166,900 to fund municipal street improvement projects having such total
13estimated costs. In fiscal year 2025-26, the department shall allocate $4,291,900 to
14fund municipal street improvement projects having such total estimated costs. In
15fiscal year 2026-27 and each fiscal year thereafter, the department shall allocate
16$4,420,700 to fund municipal street improvement projects having such total
17estimated costs. The funding of improvements under this subsection is in addition
18to the allocation of funds for entitlements under sub. (3).
AB50-ASA2-AA7,2019Section 20. 86.31 (3s) (a) of the statutes is amended to read:
AB50-ASA2-AA7,12,242086.31 (3s) (a) Funds provided under s. 20.395 (2) (fq) (fd) shall be distributed
21under this subsection as discretionary grants to reimburse political subdivisions for
22improvements. The department shall solicit and provide discretionary grants
23under this subsection until all funds appropriated under s. 20.395 (2) (fq) (fd) have
24been expended.
AB50-ASA2-AA7,21
1Section 21. 86.31 (3s) (bm) of the statutes is renumbered 86.31 (3s) (bm) 1.
2and amended to read:
AB50-ASA2-AA7,13,8386.31 (3s) (bm) 1. From the appropriation under s. 20.395 (2) (fq), 2023 stats.,
4the department shall allocate in 2023-24 amounts for county trunk highway
5improvements, town road improvements, and municipal street improvements so
6that the total funding under s. 20.395 (2) (fq), 2023 stats., in 2023-24 is distributed
7among these groups at the same percentage that each group is allocated from the
8total funding allocated under par. (b).
AB50-ASA2-AA7,229Section 22. 86.31 (3s) (bm) 2. of the statutes is created to read:
AB50-ASA2-AA7,13,151086.31 (3s) (bm) 2. From the appropriation under s. 20.395 (2) (fd), the
11department shall allocate in fiscal year 2025-26 amounts for county trunk highway
12improvements, town road improvements, and municipal street improvements so
13that the total funding under s. 20.395 (2) (fd) in fiscal year 2025-26 is distributed
14among these groups at the same percentage that each group is allocated from the
15total funding allocated under par. (b).
AB50-ASA2-AA7,914416Section 9144. Nonstatutory provisions; Transportation.
AB50-ASA2-AA7,13,2217(1) Village of Ontario street development. Notwithstanding limitations
18on the amount and use of aids provided under s. 86.31 or eligibility requirements for
19receiving aids under s. 86.31, in the 2025-27 fiscal biennium, from the
20appropriation under s. 20.395 (2) (fd), the department of transportation shall award
21a grant to the village of Ontario for residential street development. The grant
22under this subsection shall be in the amount of $500,000.
AB50-ASA2-AA7,14,523(2) Village of DeForest interchange improvement. Notwithstanding
24limitations on the amount and use of aids provided under s. 86.31 or eligibility

1requirements for receiving aids under s. 86.31, in the 2025-27 fiscal biennium, from
2the appropriation under s. 20.395 (2) (fd), the department of transportation shall
3award a grant to the village of DeForest for improvements to the I 39/CTH V
4interchange. The grant under this subsection shall be in the amount of
5$6,000,000..
AB50-ASA2-AA7,14,6613. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,14,77Section 23. 20.395 (2) (cq) of the statutes is amended to read:
AB50-ASA2-AA7,14,14820.395 (2) (cq) Harbor assistance, state funds. As a continuing appropriation,
9the amounts in the schedule for harbor assistance under s. 85.095 (2) (a), for
10administration of the harbor assistance program under s. 85.095 and for grants
11under 1999 Wisconsin Act 9, section 9150 (4f), 2013 Wisconsin Act 20, section 9145
12(4i) and (4u), 2015 Wisconsin Act 55, section 9145 (1c), 2017 Wisconsin Act 59,
13section 9145 (4d), and 2023 Wisconsin Act 19, section 9144 (2), and 2025 Wisconsin
14Act .... (this act), section 9144 (1).
AB50-ASA2-AA7,2415Section 24. 20.866 (2) (uv) of the statutes is amended to read:
AB50-ASA2-AA7,14,221620.866 (2) (uv) Transportation, harbor improvements. From the capital
17improvement fund, a sum sufficient for the department of transportation to provide
18grants for harbor improvements. The state may contract public debt in an amount
19not to exceed $120,000,000 $197,300,000 for this purpose. The state may contract
20additional public debt in an amount up to $32,000,000 for this purpose. The state
21may contract additional public debt in an amount up to $15,300,000 for this
22purpose.
AB50-ASA2-AA7,914423Section 9144. Nonstatutory provisions; Transportation.
AB50-ASA2-AA7,15,424(1) Harbor assistance program priority. Notwithstanding s. 85.095 (2)

1and (3), in the 2025-27 fiscal biennium, when making grant awards for the harbor
2assistance program under s. 85.095, the department of transportation shall give
3priority to municipalities in which a shipbuilder in this state is conducting
4operations.
AB50-ASA2-AA7,91445Section 9144. Nonstatutory provisions; Transportation.
AB50-ASA2-AA7,15,126(1) City of Sheboygan marina educational facility. In the 2025-27 fiscal
7biennium, from the appropriations under ss. 20.395 (2) (cq) and 20.866 (2) (uv),
8notwithstanding the eligibility criteria under s. 85.095, the department of
9transportation shall award a grant under s. 85.095 (2) (a) to the city of Sheboygan
10for the construction of an educational facility at the Harbor Centre Marina. The
11amount of the grant awarded under this subsection shall be $3,000,000 or the total
12cost of the project, whichever is less..
AB50-ASA2-AA7,15,131314. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,15,1414Section 9225. Fiscal changes; Joint Committee on Finance.
AB50-ASA2-AA7,15,2015(1) Supplement for opportunity attraction and promotion. In the
16schedule under s. 20.005 (3) for the appropriation to the joint committee on finance
17under s. 20.865 (4) (a), the dollar amount for fiscal year 2025-26 is increased by
18$5,000,000 to allow the joint committee on finance, upon request of the Wisconsin
19Economic Development Corporation, to supplement the appropriation under s.
2020.192 (1) (bd) for opportunity attraction and promotion..
AB50-ASA2-AA7,15,212115. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,15,2222Section 25. 20.866 (2) (uup) 1. of the statutes is amended to read:
AB50-ASA2-AA7,16,192320.866 (2) (uup) 1. From the capital improvement fund, a sum sufficient for

1the department of transportation to fund the Marquette interchange reconstruction
2project under s. 84.014, as provided under s. 84.555, the reconstruction of the I 94
3north-south corridor and the zoo interchange, as provided under s. 84.555 (1m), the
4reconstruction of the I 94 east-west corridor, as provided under s. 84.555 (1m),
5southeast Wisconsin freeway megaprojects under s. 84.0145, as provided under s.
684.555 (1m), and high-cost state highway bridge projects under s. 84.017, as
7provided under s. 84.555 (1m). The state may contract public debt in an amount not
8to exceed $704,750,000 for these purposes. In addition, the state may contract
9public debt in an amount not to exceed $107,000,000 for the reconstruction of the
10Zoo interchange and I 94 north-south corridor, as provided under s. 84.555 (1m), as
11southeast Wisconsin freeway megaprojects under s. 84.0145, in an amount not to
12exceed $216,800,000 for high-cost state highway bridge projects under s. 84.017, as
13provided under s. 84.555 (1m), in an amount not to exceed $300,000,000 for
14southeast Wisconsin freeway megaprojects under s. 84.0145, as provided under s.
1584.555 (1m), in an amount not to exceed $95,000,000 for the reconstruction of the
16Zoo interchange, as provided under s. 84.555 (1m), as a southeast Wisconsin
17freeway megaproject under s. 84.0145, and in an amount up to $40,000,000
18$225,171,300 for the reconstruction of the I 94 east-west corridor, as provided under
19s. 84.555 (1m), as a southeast Wisconsin freeway megaproject under s. 84.0145..
AB50-ASA2-AA7,16,202016. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,16,2121Section 26. 20.866 (2) (uuv) of the statutes is amended to read:
AB50-ASA2-AA7,17,32220.866 (2) (uuv) Transportation; design-build projects. From the capital
23improvement fund, a sum sufficient for the department of transportation to fund
24design-build projects under s. 84.062 that are state highway rehabilitation projects,

1major highway projects, or southeast Wisconsin freeway megaprojects. The state
2may contract public debt in an amount up to $20,000,000 $112,500,000 for this
3purpose..
AB50-ASA2-AA7,17,4417. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,17,55Section 27. 343.50 (1) (c) 1. of the statutes is amended to read:
AB50-ASA2-AA7,17,126343.50 (1) (c) 1. The department may issue a receipt to any applicant for an
7identification card, and shall issue a receipt to an applicant requesting an
8identification card under sub. (5) (a) 3., which receipt shall constitute a temporary
9identification card while the application is being processed and shall be valid for a
10period not to exceed 60 180 days. If the application for an identification card is
11processed under the exception specified in s. 343.165 (7) or (8), the receipt shall
12include the marking specified in sub. (3) (b)..
AB50-ASA2-AA7,17,131318. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,17,1414Section 28. 70.995 (14) (b) of the statutes is amended to read:
AB50-ASA2-AA7,17,201570.995 (14) (b) If the department of revenue does not receive the fee imposed
16on a municipality imposes a fee under par. (a) by March 31 of each year on a
17municipality, the department shall reduce the a distribution made to the
18municipality under s. 79.02 (1) in the following year by the amount of the fee. Any
19amount that is not able to be deducted from a distribution under s. 79.02 (1) shall be
20directly imposed upon the municipality..
AB50-ASA2-AA7,17,212119. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,17,2222Section 9210. Fiscal changes; District Attorneys.
AB50-ASA2-AA7,18,623(1) Turnover reduction. In the schedule under s. 20.005 (3) for the

1appropriation to the district attorneys under s. 20.475 (1) (d), the dollar amount for
2fiscal year 2025-26 is increased by $1,468,700 to restore the turnover reduction
3applied in standard budget adjustments.. In the schedule under s. 20.005 (3) for the
4appropriation to the district attorneys under s. 20.475 (1) (d), the dollar amount for
5fiscal year 2026-27 is increased by $1,468,700 to restore the turnover reduction
6applied in standard budget adjustments..
AB50-ASA2-AA7,18,7720. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,18,88Section 9210. Fiscal changes; District Attorneys.
AB50-ASA2-AA7,18,179(1) County-funded position support. In the schedule under s. 20.005 (3)
10for the appropriation to the district attorneys under s. 20.475 (1) (i), the dollar
11amount for fiscal year 2025-26 is increased by $212,800 to fund the county-funded
12PR positions authorized where salary and fringe benefit costs are in excess of the
13county funding provided. In the schedule under s. 20.005 (3) for the appropriation
14to the district attorneys under s. 20.475 (1) (i), the dollar amount for fiscal year
152026-27 is increased by $$143,400 to fund the county-funded PR positions
16authorized where salary and fringe benefit costs are in excess of the county funding
17provided..
AB50-ASA2-AA7,18,181821. At the appropriate places, insert all of the following:
AB50-ASA2-AA7,18,1919Section 29. 20.566 (1) (gi) (title) of the statutes is amended to read:
AB50-ASA2-AA7,18,202020.566 (1) (gi) (title) Administration of municipality taxes of 1st class cities.
AB50-ASA2-AA7,3021Section 30. 20.566 (1) (gj) of the statutes is created to read:
AB50-ASA2-AA7,19,32220.566 (1) (gj) Administration of municipality taxes; generally. From the
23moneys transferred from the appropriation account under s. 20.835 (4) (gj), the

1amounts in the schedule for administering the municipality taxes imposed under s.
277.702. Notwithstanding s. 20.001 (3) (a), at the end of the fiscal year the
3unencumbered balance of this appropriation account lapses to the general fund.
AB50-ASA2-AA7,314Section 31. 20.835 (4) (gi) (title) of the statutes is amended to read:
AB50-ASA2-AA7,19,5520.835 (4) (gi) (title) Municipality taxes of 1st class cities.
AB50-ASA2-AA7,326Section 32. 20.835 (4) (gj) of the statutes is created to read:
AB50-ASA2-AA7,19,11720.835 (4) (gj) Municipality taxes; generally. All moneys received from the
8taxes imposed under s. 77.702 for distribution to the municipalities that enact an
9ordinance imposing taxes under that section and for interest payments on refunds
10under s. 77.76 (3t), except that 0.75 percent of those tax revenues collected under
11that section shall be credited to the appropriation account under s. 20.566 (1) (gj).
AB50-ASA2-AA7,3312Section 33. 77.70 (1) of the statutes is amended to read:
AB50-ASA2-AA7,20,41377.70 (1) Except as provided in sub. (2), any county may impose county sales
14and use taxes under this subchapter by the adoption of an ordinance, stating its
15purpose and referring to this subchapter. The rate of the tax imposed under this
16subsection is 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or purchase price.
17Except as provided in s. 66.0621 (3m), the county sales and use taxes imposed under
18this 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 January 1, April 1, July 1, or October 1. A certified
21copy of that ordinance shall be delivered to the secretary of revenue at least 120
22days prior to its effective date. The repeal of any such ordinance shall be effective on
23December 31. A certified copy of a repeal ordinance shall be delivered to the
24secretary 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 or act on any claim for a refund or any claim for an adjustment under s.
377.585 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 subsection.
AB50-ASA2-AA7,345Section 34. 77.70 (3) of the statutes is created to read:
AB50-ASA2-AA7,21,2677.70 (3) In addition to the taxes imposed under sub. (1), a county other than
7Milwaukee County may, by ordinance, impose a sales and use tax under this
8subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or 0.5 percent of the sales price or
9purchase price. A sales and use tax enacted under this subsection may not take
10effect unless approved by a majority vote of all qualified electors in the county
11voting on the issue at a referendum. The revenue from the taxes imposed under this
12subsection may be used for any purpose designated by the county board or specified
13in the ordinance or in the referendum approving the ordinance. The taxes imposed
14under this subsection may be imposed only in their entirety as provided in this
15subchapter. If approved at a referendum, the ordinance shall be effective on
16January 1, April 1, July 1, or October 1. A certified copy of that ordinance shall be
17delivered to the secretary of revenue at least 120 days prior to its effective date. The
18repeal of any such ordinance shall be effective on December 31. A certified copy of
19a repeal ordinance shall be delivered to the secretary of revenue at least 120 days
20before the effective date of the repeal. Except as provided under s. 77.60 (9), the
21department of revenue may not issue any assessment nor act on any claim for a
22refund or any claim for an adjustment under s. 77.585 after the end of the calendar

1year that is 4 years after the year in which the county has enacted a repeal
2ordinance under this subsection.
AB50-ASA2-AA7,353Section 35. 77.701 (title) of the statutes is amended to read:
AB50-ASA2-AA7,21,4477.701 (title) Adoption by municipal ordinance; 1st class cities.
AB50-ASA2-AA7,365Section 36. 77.702 of the statutes is created to read:
AB50-ASA2-AA7,22,3677.702 Adoption by municipal ordinance; generally. A municipality
7other than the city of Milwaukee with a population exceeding 30,000, as determined
8by the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance,
9impose a sales and use tax under this subchapter at the rate of 0.1, 0.2, 0.3, 0.4, or
100.5 percent of the sales price or purchase price. A sales and use tax enacted under
11this subsection may not take effect unless approved by a majority vote of all
12qualified electors in the municipality voting on the issue at a referendum. The
13revenue from the taxes imposed under this subsection may be used for any purpose
14designated by the governing body of the municipality or specified in the ordinance
15or in the referendum approving the ordinance. The taxes imposed under this
16subsection may be imposed only in their entirety as provided in this subchapter. If
17approved at a referendum, the ordinance shall be effective on January 1, April 1,
18July 1, or October 1. A certified copy of that ordinance shall be delivered to the
19secretary of revenue at least 120 days prior to its effective date. The repeal of any
20such ordinance shall be effective on December 31. A certified copy of a repeal
21ordinance shall be delivered to the secretary of revenue at least 120 days before the
22effective date of the repeal. Except as provided under s. 77.60 (9), the department of
23revenue may not issue any assessment nor act on any claim for a refund or any

1claim for an adjustment under s. 77.585 after the end of the calendar year that is 4
2years after the year in which the municipality has enacted a repeal ordinance under
3this subsection.
AB50-ASA2-AA7,374Section 37. 77.71 (intro.) of the statutes is amended to read:
AB50-ASA2-AA7,22,8577.71 Imposition of county, municipality, and special district sales
6and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under
7s. 77.70 or, 77.701, or 77.702, or a special district resolution is adopted under s.
877.706, the following taxes are imposed:
AB50-ASA2-AA7,389Section 38. 77.71 (1) of the statutes is amended to read:
AB50-ASA2-AA7,22,211077.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
11personal property and the items, property, and goods specified under s. 77.52 (1)
12(b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing
13services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
14of a county tax, at the rate under s. 77.701 or 77.702 in the case of a municipality
15tax, or at the rate under s. 77.706 in the case of a special district tax of the sales
16price from the sale, license, lease, or rental of tangible personal property and the
17items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except
18property taxed under sub. (4), sold, licensed, leased, or rented at retail in the
19county, municipality, or special district, or from selling, licensing, performing, or
20furnishing services described under s. 77.52 (2) in the county, municipality, or
21special district.
AB50-ASA2-AA7,3922Section 39. 77.71 (2) of the statutes is amended to read:
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