(e) Tax rate change. If the deduction under par. (a) is claimed for a month when the cigarette or tobacco products or vapor products tax rate is different from the tax rate in effect when the cigarettes, or tobacco or vapor products were sold, the tax rate in effect when the cigarettes, or tobacco or vapor products were sold shall be used to determine the amount of the deduction.
(f) Illegal sales. No deduction under par. (a) shall be allowed for cigarette, and tobacco, and vapor products tax attributable to bad debt incurred on sales of cigarettes, or tobacco, or vapor products sold in violation of state or federal law.
SECTION 22. Tax 11.001 (1) is amended to read:
Tax 11.001 (1) Applicability. Chapter Tax 11 is applicable to the state sales and use taxes imposed under subch. III of ch. 77, Stats., and is also applicable to the county and stadium sales and use taxes taxes authorized under subch. V of ch. 77, Stats. SECTION 23. Tax 11.001 (2) (d) is repealed.
SECTION 24. Tax 11.001 (2) (e) is amended to read:
Tax 11.001 (2) (e) “Tax” means the Wisconsin sales or use taxes in effect under ss. 77.52 (1) and (2) and 77.53 (1), Stats. “Tax” also includes the county and stadium taxes tax imposed under s. 77.71, Stats. SECTION 25. Tax 11.32 (4) (a) 2. is amended to read:
Tax 11.32 (4) (a) 2. Conspicuously posting the bracket system card, form Form S−213 or S−218, issued by the department.
SECTION 26. Tax 11.63 (2) (c) is amended to read:
Tax 11.63 (2) (c) If When a radio or television station advertises on behalf of out−of−state persons to sell merchandise, such as records or books, or taxable services, the station is a marketplace provider the retailer of the merchandise and shall pay collect and remit sales tax on the sales if: the station directly or indirectly, through agreements or arrangements with third parties, processes the payment from the purchaser for the retail sale, regardless of whether the station receives compensation or other consideration in exchange for the services provided by the station.
SECTION 27. Tax 11.63 (2) (c) 1. and 2. are repealed:
SECTION 28. Tax 11.66 (3) (intro.) is amended to read:
Tax 11.66 (3) Sourcing. This subsection describes the sourcing of telecommunications services, ancillary services, Internet access services, and telecommunications message services.
SECTION 29. Tax 11.66 (3) (c) is repealed.
SECTION 30. Tax 11.66 (3) (d) is amended to read:
Tax 11.66 (3) (d) Exceptions. For purposes of pars. (a), and (b), and (c), if the location of the customer’s service address, channel termination point, or place of primary use is not known, the location where the seller receives or hands off the signal shall be considered, for purposes of this rule, the customer’s service address, channel termination point, or place of primary use.
SECTION 31. Tax 11.67 (3) (e) 2. (Note) is repealed.
SECTION 32. Tax 11.68 (4) (fm) is repealed.
SECTION 33. Tax 11.68 (13) (Title), (a), (c), (d), and (e) are amended to read:
Tax 11.68 (13) County and stadium taxes tax on building materials. (a) Section 77.71 (3), Stats., imposes excise taxes upon a contractor engaged in construction activities, which includes constructing, altering, repairing, or improving real property within any county or special district’s jurisdictional area that has adopted the county or stadium sales and use tax. The taxes are measured by the purchase price of the tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., used in constructing, altering, repairing, or improving real property which becomes a component part of real property in that county or special district’s jurisdictional area, unless the contractor has paid the county or stadium tax of a county or special district in Wisconsin or a similar local sales tax in another state on the purchase of that property, item, or good. (c) In providing the services to property subject to taxation under s. 77.52 (2) (a) 10., Stats., a contractor may purchase without county or stadium tax for resale tangible personal property and items and goods under s. 77.52 (1) (b) and (d), Stats., physically or electronically transferred to the customer in conjunction with providing such services. (d) Section 77.77 (3), Stats., provides that the sales tax under s. 77.71 (1), Stats., and the county and stadium taxes tax under s. 77.71 (3), Stats., on the sale of building materials to contractors engaged in the business of constructing, altering, repairing, or improving real estate for others are not imposed, if the materials are affixed and made a structural part of real estate and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance or special district resolution, or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date. (e) The county and stadium taxes tax under s. 77.71 (3), Stats., on building materials used in real property construction activities are not imposed if the contractor purchased the building materials before the effective date of the county or stadium tax of that county or special district’s jurisdictional area or has paid the sales tax of another county or special district in Wisconsin in purchasing the building materials. SECTION 34. Tax 11.84 (1) (c) is amended to read:
Tax 11.84 (1) (c) Section 77.61 (1) (a), Stats., provides that no aircraft may be registered in Wisconsin unless the registrant presents proof that the sales tax has been paid or a valid exemption was claimed. If the registrant does not present proof that the tax has been paid, the registrant shall pay the tax to the department of transportation at the time the aircraft is registered or titled in Wisconsin. The tax applies to aircraft registered or customarily hangared or both in Wisconsin, even though the aircraft also may be used out−of−state. If the purchase of an aircraft subject to Wisconsin use taxes was subject to a sales or use tax in the state in which the purchase was made or in a state where the aircraft was stored, used, or consumed prior to being stored, used, or consumed in Wisconsin, the amount of the sales or use taxes paid to the other state or states shall be applied as a credit against and deducted from, to the extent thereof, the Wisconsin state, and county, and stadium district use taxes imposed on the storage, use, or consumption of the aircraft in Wisconsin. SECTION 35. Tax 14.03 (4) (b) 3. e. is amended to read:
Tax 14.03 (4) (b) 3. e. Reimbursement from a governmental agency for amounts originally paid for by the recipient, not including cash reimbursements for home energy assistance or for services under Title XX of the federal social security act and community options program, or “COP” payments under s. 46.27, 2017 Stats. SECTION 36. Effective date; general. This rule shall take effect on the first day of the month following publication in the Wisconsin Administrative Register as provided in s. 227.22 (2) (intro.), Stats.
