AB50,756,764. The statement contains an expiration date that is no more than 48 months 7after issuance and the statement has not expired. AB50,756,108(2) Application. An adult who is claiming to be a qualifying patient may 9apply for a registry identification card by submitting to the department a signed 10application form containing or accompanied by all of the following: AB50,756,1111(a) The person’s name, address, and date of birth. AB50,756,1212(b) A written certification. AB50,756,1413(c) The name, address, and telephone number of the person’s current 14physician, as listed in the written certification. AB50,756,1915(3) Processing the application. The department shall verify the 16information contained in or accompanying an application submitted under sub. (2) 17and shall approve or deny the application within 30 days after receiving it. The 18department may deny an application submitted under sub. (2) only if the required 19information has not been provided or if false information has been provided. AB50,757,420(4) Issuing a registry identification card and tax exemption 21certificate. The department shall issue to the applicant a registry identification 22card and tax exemption certificate within 5 days after approving an application 23under sub. (3). Unless voided under sub. (5) (b) or revoked under rules issued by the
1department under sub. (7), a registry identification card and tax exemption 2certificate shall expire 4 years from the date of issuance. A tax exemption 3certificate shall contain the required information, as determined by the department 4by rule. A registry identification card shall contain all of the following: AB50,757,55(a) The name, address, and date of birth of the registrant. AB50,757,66(b) The date of issuance and expiration date of the registry identification card. AB50,757,77(c) A photograph of the registrant. AB50,757,88(d) Other information the department may require by rule. AB50,757,139(5) Additional information to be provided by registrant. (a) A 10registrant shall notify the department of any change in the registrant’s name and 11address. Each registrant shall notify the department of any change in their 12physician or of any significant improvement in their health as it relates to their 13debilitating medical condition or treatment. AB50,757,1614(b) If a registrant fails to notify the department within 10 days after any 15change for which notification is required under par. (a), their registry identification 16card and tax exemption certificate is void. AB50,757,1717(6) Records. (a) The department shall maintain a list of all registrants. AB50,757,2018(b) Notwithstanding s. 19.35 and except as provided in par. (c), the 19department may not disclose information from an application submitted or a 20registry identification card issued under this section. AB50,758,221(c) The department may disclose to state or local law enforcement agencies 22information from an application submitted by, or from a registry identification card
1issued to, a specific person under this section for the purpose of verifying that the 2person possesses a valid registry identification card. AB50,758,33(7) Rules. The department shall promulgate rules to implement this section. AB50,14404Section 1440. 74.09 (3) (gb) of the statutes is created to read: AB50,758,9574.09 (3) (gb) 1. Include information from the school district where the 6property is located regarding the amount of any gross reduction in state aid to the 7district under ss. 115.7915 (4m) and 118.60 (4d) in the previous year and the 8current year and the percentage change between those years, except that this 9paragraph does not apply in any year in which such a reduction does not occur. AB50,758,11102. In addition to the information provided under subd. 1., include the 11following insert in substantially similar form: AB50,758,1612“The gross reduction in state aid to your school district in the .... (current year) 13is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine 14choice program) or as a result of payments to .... (a private school) under the special 15needs scholarship program. Your school district had the option to increase property 16taxes to replace this aid reduction.” AB50,144117Section 1441. 76.07 (3) of the statutes is amended to read: AB50,759,91876.07 (3) Assessment. For the purpose of determining the full market value 19of the property of each company appearing on the assessment roll, the department 20may view and inspect the property of such the company and shall consider the 21reports filed in compliance with s. 76.04 and the reports and returns of the company 22filed in the office of any officer of this state, and other evidence or information 23bearing upon the full market value of the property of the company assessed. In case
1of For companies which that own or use property lying partly within and partly 2without the state, the department shall value and assess only the property within 3this state, using the methods under subs. (4g) and (4r). When the full market value 4of the property of a company within this state has been determined, the amount 5shall be entered upon the assessment roll opposite the name of the company and 6shall be the assessment of the entire property of such the company within this state 7for the levy of taxes thereon, subject to review and correction. The department 8shall thereupon give notice by certified mail to each company assessed of the 9amount of its assessment as entered upon such the roll. AB50,144210Section 1442. 76.08 (1) of the statutes is amended to read: AB50,760,81176.08 (1) Notice of the assessments determined under s. 76.07 and of 12adjustments under s. 76.075 shall be given by certified mail to each company the 13property of which has been assessed, and the notice of assessment shall be mailed 14provided on or before the assessment date specified in s. 76.07 (1). Any company 15aggrieved by the assessment or adjustment of its property thus made may have its 16assessment or adjustment redetermined by the Dane County circuit court if, within 1730 days after notice of assessment or adjustment is mailed provided to the company 18under s. 76.07 (3), an action for the redetermination is commenced by filing a 19summons and complaint with that court, and service of authenticated copies of the 20summons and complaint is made upon the department of revenue. No answer need 21be filed by the department and the allegations of the complaint in opposition to the 22assessment or adjustment shall be deemed denied. Upon the filing of the summons 23and complaint, the court shall set the matter for hearing without a jury. If the
1plaintiff fails to file the summons and complaint within 5 days of service upon the 2department, the department may file a copy thereof with the court in lieu of the 3original. The department may be named as the defendant in any such action and 4shall appear and be represented by its counsel in all proceedings connected with the 5action but, on the request of the secretary of revenue, the attorney general may 6participate with or serve in lieu of departmental counsel. In an action for 7redetermination of an adjustment, only the issues raised in the department’s 8adjustment under s. 76.075 may be raised. AB50,14439Section 1443. 76.10 (1) of the statutes is amended to read: AB50,761,81076.10 (1) Every company defined in s. 76.02 shall, on or before October 1 in 11each year, be entitled, on its own motion, to present evidence before the department 12relating to the state assessment made in the preceding year pursuant to s. 70.575. 13On written request, in writing, for such the hearing or presentation, the 14department shall fix a time therefor within 60 days after such the application is 15filed, the same to be conducted in such manner as the department directs. Notice of 16such the hearing shall be mailed provided to any company requesting a hearing and 17shall be published in the official state paper. Within 30 days after the conclusion of 18such the hearing, the department shall enter an order either affirming the state 19assessment or ordering correction thereof as provided in sub. (2). A copy of such the 20order shall be sent by certified mail provided to the company or companies 21requesting such the hearing and to any interested party who has made an 22appearance in such the proceeding. The department may, on its own motion, 23correct such the state assessment. Any company having filed application for review
1of the state assessment pursuant to this section, or any other interested party 2participating in such the hearing, if aggrieved by the order entered by the 3department, may bring an action in the circuit court for Dane County within 30 4days after the entry of such the order to have said order set aside and a 5redetermination made of the state assessment. In any such action or in any hearing 6before the department pursuant to this section, any interested party may appear 7and be heard. An interested party includes any division of government whose 8revenues would be affected by any adjustment of the state assessment. AB50,14449Section 1444. 76.13 (2) of the statutes is amended to read: AB50,762,21076.13 (2) Every tax roll upon completion shall be delivered to the secretary of 11administration. The department shall notify, by certified mail, all companies listed 12on the tax roll of the amount of tax due, which shall be paid to the department. The 13payment dates provided for in sub. (2a) shall apply. The payment of one-fourth of 14the tax of any company may, if the company has brought an action in the Dane 15County circuit court under s. 76.08, be made without delinquent interest as 16provided in s. 76.14 any time prior to the date upon which the appeal becomes final, 17but any part of the tax ultimately required to be paid shall bear interest from the 18original due date to the date the appeal became final at the rate of 12 percent per 19year and at 1.5 percent per month thereafter until paid. The taxes extended 20against any company after the same become due, with interest, shall be a lien upon 21all the property of the company prior to all other liens, claims, and demands 22whatsoever, except as provided in ss. 292.31 (8) (i) and 292.81, which and the lien
1may be enforced in an action in the name of the state in any court of competent 2jurisdiction against the property of the company within the state as an entirety. AB50,14453Section 1445. 76.15 (2) of the statutes is amended to read: AB50,762,15476.15 (2) The power to reassess the property of any company defined in s. 576.02 and the general property of the state, and to redetermine the average rate of 6taxation, may be exercised under sub. (1) as often as may be necessary until the 7amount of taxes legally due from any such company for any year under ss. 76.01 to 876.26 has been finally and definitely determined. Whenever any sum or part 9thereof, levied upon any property subject to taxation under ss. 76.01 to 76.26 so set 10aside has been paid and not refunded, the payment so made shall be applied upon 11the reassessment upon the property, and the reassessment of taxes to that extent 12shall be deemed to be satisfied. When the tax roll on the reassessment is completed 13and delivered to the secretary of administration, the department shall immediately 14notify by certified mail each of the several companies taxed to pay the amount of the 15taxes extended on the tax roll within 30 days. AB50,144616Section 1446. 76.639 (1) (g) of the statutes is amended to read: AB50,763,31776.639 (1) (g) “Qualified development” means a qualified low-income housing 18project under section 42 (g) of the Internal Revenue Code that is financed with tax-19exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the 20Internal Revenue Code, allocated the credit under section 42 of the Internal 21Revenue Code, and located in this state; except that the authority may waive, in the 22qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, 23the requirements of tax-exempt bond financing and federal credit allocation to the
1extent the authority anticipates that sufficient volume cap under section 146 of the 2Internal Revenue Code will not be available to finance low-income housing projects 3in any year. AB50,14474Section 1447. 76.81 (1) of the statutes is amended to read: AB50,763,16576.81 (1) Except as provided in sub. (2), there is imposed a tax on the real 6property of, and the tangible personal property of, every telephone company, 7excluding property that is exempt from the property tax under s. 70.11 (39) and 8(39m), and (48), motor vehicles that are exempt under s. 70.112 (5), property that is 9used less than 50 percent in the operation of a telephone company, as provided 10under s. 70.112 (4) (b), treatment plant and pollution abatement equipment that is 11exempt under s. 70.11 (21), and qualified broadband service property. Except as 12provided in s. 76.815, the rate for the tax imposed on each description of real 13property and on each item of tangible personal property is the net rate for the prior 14year for the tax under ch. 70 in the taxing jurisdictions where the description or 15item is located. The real and tangible personal property of a telephone company 16shall be assessed as provided under s. 70.112 (4) (b). AB50,144817Section 1448. Chapter 77 (title) of the statutes is amended to read: AB50,764,718CHAPTER 77
19TAXATION OF FOREST CROPLANDS;
20 REAL ESTATE TRANSFER FEES;
21 SALES AND USE TAXES; COUNTY,
22 MUNICIPALITY, TRANSIT AUTHORITY,
23 AND SPECIAL DISTRICT SALES AND
24 USE TAXES; MANAGED FOREST LAND;
1 ECONOMIC 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;
6 ELECTRIC VEHICLE CHARGING TAX;
7 REGIONAL TRANSIT AUTHORITY FEES AB50,14498Section 1449. 77.25 (8m) of the statutes is amended to read: AB50,764,9977.25 (8m) Between husband and wife spouses. AB50,145010Section 1450. 77.51 (3h) of the statutes is created to read: AB50,764,121177.51 (3h) “Diaper” means an absorbent garment worn by humans who are 12incapable of or have difficulty controlling their bladder or bowel movements. AB50,145113Section 1451. 77.51 (3pq) of the statutes is created to read: AB50,764,171477.51 (3pq) “Feminine hygiene products” means tampons, panty liners, 15menstrual cups, sanitary napkins, and other similar tangible personal property 16designed for feminine hygiene in connection with the human menstrual cycle. 17“Feminine hygiene products” do not include grooming and hygiene products. AB50,145218Section 1452. 77.51 (4f) of the statutes is created to read: AB50,764,211977.51 (4f) “Grooming and hygiene products” means soaps and cleaning 20solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions 21and screens. AB50,145322Section 1453. 77.51 (9rm) of the statutes is created to read: AB50,765,22377.51 (9rm) “Over-the-counter-drug” means a drug that contains a label that
1identifies the product as a drug as required by 21 CFR 201.66, including a label that 2includes any of the following: AB50,765,33(a) A drug facts panel. AB50,765,54(b) A statement of the active ingredients with a list of those ingredients 5contained in the compound, substance, or preparation. AB50,14546Section 1454. 77.51 (11d) of the statutes is amended to read: AB50,765,10777.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and 8ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), 9“product” includes tangible personal property, and items, property, and goods 10under s. 77.52 (1) (b), (c), and (d), and services. AB50,145511Section 1455. 77.51 (17g) of the statutes is created to read: AB50,765,131277.51 (17g) “Separate and optional fee” means a fee charged to receive a 13distinct and identifiable product if either of the following applies: AB50,765,1814(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. AB50,766,219(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
1amount the seller charges to the buyer because the buyer chooses not to receive one 2or more of the products. AB50,14563Section 1456. 77.52 (2) (a) 20. of the statutes is amended to read: AB50,766,11477.52 (2) (a) 20. The sale of landscaping and lawn maintenance services 5including landscape planning and counseling, lawn and garden services such as 6planting, mowing, spraying and fertilizing, and shrub and tree services. For 7purposes of this subdivision, landscaping and lawn maintenance services do not 8include planning and counseling services for the restoration, reclamation, or 9revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of 10land, soils, or water, or other ecosystem functions if the planning and counseling 11services are provided for a separate and optional fee from any other services. AB50,145712Section 1457. 77.52 (2m) (a) of the statutes is amended to read: AB50,766,181377.52 (2m) (a) With respect to the services subject to tax under sub. (2), no 14part of the charge for the service may be deemed a sale or rental of tangible 15personal property or items, property, or goods under sub. (1) (b), (c), or (d) if the 16property, items, or goods transferred by the service provider are incidental to the 17selling, performing or furnishing of the service, except as provided in par. pars. (b) 18and (c). AB50,145819Section 1458. 77.52 (2m) (c) of the statutes is created to read: AB50,767,42077.52 (2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10., 2111., and 20. that are provided for a separate and optional fee from the planning and 22counseling services described under sub. (2) (a) 20., all tangible personal property 23or items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
1transferred electronically, to the customer in conjunction with the provision of the 2services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible 3personal property or items, property, or goods separate from the selling, 4performing, or furnishing of the services. AB50,14595Section 1459. 77.52 (13) of the statutes is amended to read: AB50,767,17677.52 (13) For the purpose of the proper administration of this section and to 7prevent evasion of the sales tax it shall be presumed that all receipts are subject to 8the tax until the contrary is established. The burden of proving that a sale of 9tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), 10or services is not a taxable sale at retail is upon the person who makes the sale 11unless that person takes from the purchaser an electronic or a paper certificate, in 12a manner prescribed by the department, to the effect that the property, item, good, 13or service is purchased for resale or is otherwise exempt, except that no certificate is 14required for the sale of tangible personal property, or items, property, or goods 15under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), 16(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), 17(44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), (76), (77), and (78). AB50,146018Section 1460. 77.53 (10) of the statutes is amended to read: AB50,768,81977.53 (10) For the purpose of the proper administration of this section and to 20prevent evasion of the use tax and the duty to collect the use tax, it is presumed 21that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), 22(c), or (d), or taxable services sold by any person for delivery in this state is sold for 23storage, use, or other consumption in this state until the contrary is established. 24The burden of proving the contrary is upon the person who makes the sale unless
1that person takes from the purchaser an electronic or paper certificate, in a manner 2prescribed by the department, to the effect that the property, or items, property, or 3goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or 4otherwise exempt from the tax, except that no certificate is required for the sale of 5tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or 6(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), 7(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), 8(67), (71), and (72), (76), (77), and (78). AB50,14619Section 1461. 77.54 (7) (b) 1. of the statutes is amended to read: AB50,768,131077.54 (7) (b) 1. The item is transferred to a child, spouse, parent, father-in-11law, mother-in-law parent-in-law, daughter-in-law, or son-in-law of the transferor 12or, if the item is a motor vehicle, from the transferor to a corporation owned solely by 13the transferor or by the transferor’s spouse. AB50,146214Section 1462. 77.54 (9a) (er) of the statutes is created to read: AB50,768,151577.54 (9a) (er) Any transit authority created under s. 66.1039. AB50,146316Section 1463. 77.54 (14) (f) 3. of the statutes is repealed. AB50,146417Section 1464. 77.54 (14) (f) 4. of the statutes is amended to read: AB50,768,191877.54 (14) (f) 4. An advanced practice registered nurse who may issue 19prescription orders under s. 441.09 (2). AB50,146520Section 1465. 77.54 (14) (g) of the statutes is created to read: AB50,768,212177.54 (14) (g) Over-the-counter-drugs. AB50,146622Section 1466. 77.54 (30) (a) 2. of the statutes is amended to read: AB50,768,242377.54 (30) (a) 2. Electricity and natural gas sold during the months of 24November, December, January, February, March and April for residential use. AB50,1467
1Section 1467. 77.54 (56) (a) of the statutes is repealed. AB50,14682Section 1468. 77.54 (56) (ad) of the statutes is created to read: AB50,769,13377.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other 4consumption of a solar power system or wind energy system that produces usable 5electrical or heat energy directly from the sun or wind, if the system is capable of 6continuously producing at least 200 watts of alternating current or 600 British 7thermal units. A solar power system or wind energy system described under this 8subdivision includes tangible personal property sold with the system that is used 9primarily to store or facilitate the storage of the electrical or heat energy produced 10by the system, but does not include an uninterruptible power source that is 11designed primarily for computers. The exemption under this subdivision does not 12apply to tangible personal property designed for any use other than for a solar 13power system or wind energy system described in this subdivision. AB50,770,2142. The sales price from the sale of and the storage, use, or other consumption 15of a waste energy system that produces usable electrical or heat energy directly 16from gas generated from anaerobic digestion of animal manure and other 17agricultural waste if the system is capable of continuously producing at least 200 18watts of alternating current or 600 British thermal units. A system described 19under this subdivision includes tangible personal property sold with the system 20that is used primarily to store or facilitate the storage of the electrical or heat 21energy produced by the system, but does not include an uninterruptible power 22source that is designed primarily for computers. The exemption under this
1subdivision does not apply to tangible personal property designed for any use other 2than for a waste energy system described in this subdivision. AB50,14693Section 1469. 77.54 (56) (b) of the statutes is amended to read: AB50,770,7477.54 (56) (b) Except for the sale of electricity or energy that is exempt from 5taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of 6and the storage, use, or other consumption of electricity or heat energy produced by 7a product system described under par. (a) (ad). AB50,14708Section 1470. 77.54 (62) of the statutes is repealed. AB50,14719Section 1471. 77.54 (75) of the statutes is created to read: AB50,770,121077.54 (75) The sales price from the sale of and the storage, use, or other 11consumption of usable marijuana, as defined in s. 139.97 (13), purchased by an 12individual who holds a valid certificate issued under s. 73.17 (4). AB50,147213Section 1472. 77.54 (76) of the statutes is created to read: AB50,770,161477.54 (76) (a) The sales price from the sale of and the storage, use, or other 15consumption of gun safes that are specifically designed for the storage of guns, but 16not other items used for gun storage, such as locking gun cabinets and racks. AB50,770,1817(b) The sales price from the sale of and the storage, use, or other consumption 18of trigger locks and gun barrel locks. AB50,147319Section 1473. 77.54 (77) of the statutes is created to read:
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