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AB2-ASA1,44,1510 76.07 (1) Duty of department. The department on or before August 1
11September 15 in each year in the case of railroad companies, and on or before
12September 15 in the case of air carrier companies, conservation and regulation
13companies and pipeline companies,
shall, according to its best knowledge and
14judgment, ascertain and determine the full market value of the property of each
15company within the state.
AB2-ASA1,97 16Section 97. 76.075 of the statutes is amended to read:
AB2-ASA1,45,6 1776.075 Adjustments of assessments. Within 4 years after the due date, or
18extended due date, of the report under s. 76.04, any person subject to taxation under
19this subchapter may request the department to make, or the department may make,
20an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
21adjustment under this section results in an increase in the tax due under this
22subchapter, the person shall pay the amount of the tax increase plus interest on that
23amount at the rate of 1 percent per month from the due date or extended due date
24of the report under s. 76.04 until the date of final determination and interest at the
25rate of 1.5 percent per month from the date of final determination until the date of

1payment. If an adjustment under this section results in a decrease in the tax due
2under this subchapter, the department shall refund the appropriate amount plus
3interest at the rate of 0.75 0.25 percent per month from the due date or extended due
4date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)
5and (7), as they apply to income and franchise tax adjustments, apply to adjustments
6under this section. Review of the adjustments is as stated in s. 76.08.
AB2-ASA1,98 7Section 98. 76.13 (1) of the statutes is amended to read:
AB2-ASA1,45,178 76.13 (1) The department shall compute and levy a tax upon the property of
9each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
1076.08, at the average net rate of taxation determined under s. 76.126. The amount
11of tax to be paid by each such company shall be extended upon a tax roll opposite the
12description of the property of the respective companies. The tax rolls for all
13companies required to be assessed on or before August 1 in each year under s. 76.07
14(1) shall be completed on or before August 10, and for all companies required to be
15assessed on or before
September 15 in each year under s. 76.07 (1) shall be completed
16on or before October 1; and the department shall thereupon attach to each such roll
17a certificate signed by the secretary of revenue, which shall be as follows:
AB2-ASA1,45,25 18“I hereby certify that the foregoing tax roll includes the property of all railroad
19companies, air carrier companies, conservation and regulation companies or
20pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this
21state; that the valuation of the property of each company as set down in said tax roll
22is the full market value thereof as assessed by the department of revenue, except as
23changed by court judgment, and that the taxes thereon charged in said tax roll have
24been assessed and levied at the average net rate of taxation in this state, as required
25by law".
AB2-ASA1,99
1Section 99. 76.13 (3) of the statutes is amended to read:
AB2-ASA1,46,132 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
3secretary of administration, increases or decreases the assessment of any company,
4the department shall immediately redetermine the tax of the company on the basis
5of the revised assessment, and shall certify and deliver the revised assessment to the
6secretary of administration as a revision of the tax roll. If the amount of tax upon
7the assessment as determined by the court is less than the amount paid by the
8company, the secretary of administration shall refund the excess to the company with
9interest at the rate of 9 3 percent per year. If the amount of the tax upon the
10assessment as determined by the court is in excess of the amount of the tax as
11determined by the department, interest shall be paid on the additional amount at the
12rate of 12 percent per year from the date of entry of judgment to the date the
13judgment becomes final, and at 1.5 percent per month thereafter until paid.
AB2-ASA1,100 14Section 100. 76.28 (4) (b) of the statutes is amended to read:
AB2-ASA1,46,2315 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
16power company under par. (a), the department shall certify the overpayments to the
17department of administration, which shall audit the amount of the overpayments
18and the secretary of administration shall pay the amounts determined by means of
19the audit. All refunds of license fees under this subsection shall bear interest at the
20annual rate of 9 3 percent from the date of the original payment to the date when
21the refund is made. The time for making additional levies of license fees or claims
22for refunds of excess license fees paid, in respect to any year, shall be limited to 4
23years after the time the report for such year was filed.
AB2-ASA1,101 24Section 101. 76.28 (11) of the statutes is amended to read:
AB2-ASA1,47,7
176.28 (11) Payment before contesting. No action or proceeding, except a
2petition for redetermination under sub. (4), may be brought by a light, heat or power
3company against this state to contest any assessment of a tax under this section
4unless the taxpayer first pays to this state the amount of tax assessed. If the
5taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
6including payment of interest at 9 3 percent per year on the amount of the money
7paid from the date of payment until the date of judgment.
AB2-ASA1,102 8Section 102. 76.39 (4) (d) of the statutes is amended to read:
AB2-ASA1,47,149 76.39 (4) (d) All refunds shall be certified by the department to the department
10of administration which shall audit the amount of the refunds and the secretary of
11administration shall pay the amount, together with interest at the rate of 9 3 percent
12per year from the date payment was made. All additional taxes shall bear interest
13at the rate of 12 percent per year from the time they should have been paid to the date
14upon which the additional taxes shall become delinquent if unpaid.
AB2-ASA1,103 15Section 103. 76.48 (5) of the statutes is amended to read:
AB2-ASA1,48,216 76.48 (5) Additional assessments may be made, if notice of such assessment is
17given, within 4 years of the date the annual return was filed, but if no return was
18filed, or if the return filed was incorrect and was filed with intent to defeat or evade
19the tax, an additional assessment may be made at any time upon the discovery of
20gross revenues by the department. Refunds may be made if a claim for the refund
21is filed in writing with the department within 4 years of the date the annual return
22was filed. Refunds shall bear interest at the rate of 9 3 percent per year and shall
23be certified by the department to the secretary of administration who shall audit the
24amounts of such overpayments and pay the amount audited. Additional

1assessments shall bear interest at the rate of 12 percent per year from the time they
2should have been paid to the date upon which they shall become delinquent if unpaid.
AB2-ASA1,104 3Section 104. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
4(13gm) (a) and amended to read:
AB2-ASA1,48,95 77.51 (13gm) (a) “Retailer engaged in business in this state” does not include
6a retailer who has no activities as described in sub. (13g), except for activities
7described in sub. (13g) (c), unless the retailer meets either of the following criteria
8retailer's annual gross sales into this state exceed $100,000 in the previous year or
9current calendar year:.
AB2-ASA1,105 10Section 105. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
AB2-ASA1,106 11Section 106. 77.51 (13gm) (b) of the statutes is amended to read:
AB2-ASA1,48,1712 77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state
13exceed $100,000 in the previous calendar year or the retailer's annual number of
14separate sales transactions into this state is 200 or more in the previous year
, the
15retailer shall register with the department and collect the taxes administered under
16s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
17calendar year.
AB2-ASA1,107 18Section 107. 77.51 (13gm) (c) of the statutes is amended to read:
AB2-ASA1,49,219 77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state
20are $100,000 or less in the previous calendar year and the retailer's annual number
21of separate sales transactions into this state is less than 200 in the previous year
, the
22retailer is not required to register with the department and collect the taxes
23administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
24until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2.
25exceed $100,000 for the current calendar year, at which time the retailer shall

1register with the department and collect the tax for the remainder of the current
2calendar year.
AB2-ASA1,108 3Section 108. 77.51 (13gm) (d) 1. of the statutes is repealed.
AB2-ASA1,109 4Section 109. 77.51 (13gm) (d) 2. of the statutes is amended to read:
AB2-ASA1,49,65 77.51 (13gm) (d) 2. The annual amounts described in this subsection include
6“Gross sales” includes both taxable and nontaxable sales.
AB2-ASA1,110 7Section 110. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
AB2-ASA1,111 8Section 111. 77.51 (13gm) (d) 5. of the statutes is amended to read:
AB2-ASA1,49,119 77.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales
10include all sales into this state by the retailer on behalf of other persons and all sales
11into this state by another person on the retailer's behalf.
AB2-ASA1,112 12Section 112 . 77.52 (2m) (b) of the statutes is amended to read:
AB2-ASA1,49,2113 77.52 (2m) (b) With respect to the type of services subject to tax under sub. (2)
14(a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all
15tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
16or (d) physically transferred, or transferred electronically, to the customer in
17conjunction with the selling, performing, or furnishing of the service is a sale of
18tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
19or (d) separate from the selling, performing, or furnishing of the service, regardless
20of whether the purchaser claims an exemption on its purchase of the service. This
21paragraph does not apply to services provided by veterinarians
.
AB2-ASA1,113 22Section 113 . 77.54 (6) (am) 2. of the statutes is amended to read:
AB2-ASA1,50,623 77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other
24packaging and shipping materials for use in packing, packaging or shipping tangible
25personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,

1labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials
2are used by the purchaser to transfer merchandise to customers or physically
3transferred to the customer in conjunction with the selling, performing, or
4furnishing of the type of services under s. 77.52 (2) (a) 7., 10, 11., or 20. that are
5exempt from or not subject to taxation under this subchapter. This subdivision does
6not apply to services provided by veterinarians
.
AB2-ASA1,114 7Section 114. 77.54 (9a) (f) of the statutes is amended to read:
AB2-ASA1,50,188 77.54 (9a) (f) Any corporation, community chest , fund, or foundation or
9association organized and operated exclusively for religious, charitable, scientific or
10educational purposes, or for the prevention of cruelty to children or animals, except
11hospital service insurance corporations under s. 613.80 (2), no part of the net income
12of which inures to the benefit of any private stockholder, shareholder, member or
13corporation
that is exempt from federal income tax under section 501 (c) (3) of the
14Internal Revenue Code and has received a determination letter from the internal
15revenue service. The exemption under this paragraph applies to churches and
16religious organizations that meet the requirements of section 501 (c) (3) but are not
17required to apply for and obtain tax-exempt status from the internal revenue
18service
.
AB2-ASA1,115 19Section 115 . 77.54 (9m) of the statutes is amended to read:
AB2-ASA1,51,720 77.54 (9m) The sales price from the sale of and the storage, use, or other
21consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
22or (c), sold to a construction contractor that, in fulfillment of a real property
23construction activity, transfers the tangible personal property, or items or property
24under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
25(f), or (fc) or (9g), a technical college district, the University of Wisconsin Hospitals

1and Clinics Authority,
the Board of Regents of the University of Wisconsin System,
2an institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m),
3or the University of Wisconsin-Extension, if such tangible personal property, or
4items or property, becomes a component of a facility in this state that is owned by the
5entity. In this subsection, “facility" means any building, shelter, parking lot, parking
6garage, athletic field, athletic park, storm sewer, water supply system, or sewerage
7and waste water treatment facility, but does not include a highway, street, or road.
AB2-ASA1,116 8Section 116. 77.61 (5) (b) 8m. of the statutes is created to read:
AB2-ASA1,51,109 77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit
10bureau to the extent necessary for the bureau to carry out its duties under 13.94.
AB2-ASA1,117 11Section 117. 79.02 (1) of the statutes is amended to read:
AB2-ASA1,51,1512 79.02 (1) The Except as provided in sub. (2) (b), the department of
13administration, upon certification by the department of revenue, shall distribute
14shared revenue payments to each municipality and county on the 4th Monday in July
15and the 3rd Monday in November.
AB2-ASA1,118 16Section 118. 79.02 (2) (b) of the statutes is amended to read:
AB2-ASA1,51,2117 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
18equal 15 percent of the municipality's or county's estimated payments under ss.
1979.035 and 79.04 and 100 percent of the municipality's estimated payments under
20s. 79.05. Upon certification by the department of revenue, the estimated payment
21under s. 79.05 may be distributed before the 4th Monday in July.
AB2-ASA1,119 22Section 119. 79.02 (3) (a) of the statutes is amended to read:
AB2-ASA1,52,223 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
24in November shall equal that municipality's or county's entitlement under ss. 79.035,

179.04, and 79.05 for the current year, minus the amount distributed to the
2municipality or county in July under sub. (2) (b).
AB2-ASA1,120 3Section 120. 79.02 (3) (e) of the statutes is amended to read:
AB2-ASA1,52,94 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
5amount of the November payments to each county and municipality under s. 79.035
6sub. (1) shall be reduced by an amount equal to the amount of supplements paid from
7the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
8municipality received for the fiscal year in which a payment is made under this
9section, as determined under s. 49.45 (51).
AB2-ASA1,121 10Section 121. 79.035 (6) of the statutes is amended to read:
AB2-ASA1,52,1511 79.035 (6) Beginning with the distributions in 2016 and ending with the
12distributions in 2035, the annual payment under this section s. 79.02 (1) to a county
13in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located
14shall be the amount otherwise determined for the county under this section, minus
15$4,000,000.
AB2-ASA1,122 16Section 122. 79.035 (7) (b) of the statutes is amended to read:
AB2-ASA1,52,2517 79.035 (7) (b) Beginning with the first payment due under this section s. 79.02
18(1)
after the county or municipality receives a grant under s. 16.047 (4m), the
19department of administration shall apply the reduction determined under par. (a) for
20each county and municipality by reducing 10 consecutive annual payments under
21this section s. 79.02 (1) to the county or municipality by equal amounts. If in any year
22the reduction under this paragraph for a county or municipality exceeds the payment
23under this section for the county or municipality, the department of administration
24shall apply the excess amount of the reduction to the payment to the county or
25municipality under s. 79.04.
AB2-ASA1,123
1Section 123. 79.05 (1) (am) of the statutes is amended to read:
AB2-ASA1,53,62 79.05 (1) (am) “Inflation factor" means a percentage equal to the average
3annual percentage change in the U.S. consumer price index for all urban consumers,
4U.S. city average, as determined by the U.S. department of labor, for the 12 months
5ending on September 30 August 31 of the year before the statement under s. 79.015,
6except that the percentage under this paragraph shall not be less than zero.
AB2-ASA1,124 7Section 124 . 79.05 (2m) of the statutes is amended to read:
AB2-ASA1,53,108 79.05 (2m) Annually, on November October 1, the department of revenue shall
9certify the appropriate percentage change in the consumer price index that is to be
10used in the requirement under sub. (1) (am) to the joint committee on finance.
AB2-ASA1,125 11Section 125. Initial applicability.
AB2-ASA1,53,1312 (1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
13applies to claims filed for taxable years beginning after December 31, 2020.
AB2-ASA1,53,1714 (2) Retirement income exclusion. The treatment of ss. 71.05 (1) (ae), (am), and
15(an) and (6) (b) 54. and 71.83 (1) (a) 6. and the amendment of s. 71.05 (6) (b) 4. (as it
16relates to the retirement income exclusion) first apply to taxable years beginning
17after December 31, 2020.
AB2-ASA1,53,2118 (3) Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and
19(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02
20(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in the year
21following publication.
AB2-ASA1,53,2522 (4) Interest rate on utility tax refunds. The treatment of ss. 76.075, 76.13
23(3), 76.28 (4) (b) and (11), 76.39 (4) (d), and 76.48 (5) first applies to refunds paid on
24the effective date of this subsection regardless of the taxable periods to which the
25refunds pertain.
AB2-ASA1,54,2
1(5) Property of a church or religious association. The treatment of s. 70.11
2(4) (b) 3. first applies to the property tax assessments as of January 1, 2021.
AB2-ASA1,54,53 (6) University of Wisconsin Hospitals and Clinics Authority. The treatment
4of s. 77.54 (9m) first applies to contracts entered into on the effective date of this
5subsection.
AB2-ASA1,126 6Section 126. Effective dates. This act takes effect on the day after
7publication, except as follows:
AB2-ASA1,54,98 (1) Objections to manufacturing assessments. The treatment of s. 70.995 (8)
9(c) 1. and (d) takes effect on the first January 1 after publication.
AB2-ASA1,54,1110 (2) Board of review training. The treatment of s. 70.46 (4) takes effect on the
11first January 1 after publication.
AB2-ASA1,54,1312 (3) Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes
13effect on the first January 1 after publication.
AB2-ASA1,54,1514 (4) Assessor certification fees. The treatment of s. 73.09 (4) (c) and (5) takes
15effect on the first January 1 after publication.
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