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AB2-ASA3,53,188 76.48 (5) Additional assessments may be made, if notice of such assessment is
9given, within 4 years of the date the annual return was filed, but if no return was
10filed, or if the return filed was incorrect and was filed with intent to defeat or evade
11the tax, an additional assessment may be made at any time upon the discovery of
12gross revenues by the department. Refunds may be made if a claim for the refund
13is filed in writing with the department within 4 years of the date the annual return
14was filed. Refunds shall bear interest at the rate of 9 3 percent per year and shall
15be certified by the department to the secretary of administration who shall audit the
16amounts of such overpayments and pay the amount audited. Additional
17assessments shall bear interest at the rate of 12 percent per year from the time they
18should have been paid to the date upon which they shall become delinquent if unpaid.
AB2-ASA3,112 19Section 112. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
20(13gm) (a) and amended to read:
AB2-ASA3,53,2521 77.51 (13gm) (a) “Retailer engaged in business in this state” does not include
22a retailer who has no activities as described in sub. (13g), except for activities
23described in sub. (13g) (c), unless the retailer meets either of the following criteria
24retailer's annual gross sales into this state exceed $100,000 in the previous year or
25current calendar year:.
AB2-ASA3,113
1Section 113. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
AB2-ASA3,114 2Section 114. 77.51 (13gm) (b) of the statutes is amended to read:
AB2-ASA3,54,83 77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state
4exceed $100,000 in the previous calendar year or the retailer's annual number of
5separate sales transactions into this state is 200 or more in the previous year
, the
6retailer shall register with the department and collect the taxes administered under
7s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
8calendar year.
AB2-ASA3,115 9Section 115. 77.51 (13gm) (c) of the statutes is amended to read:
AB2-ASA3,54,1810 77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state
11are $100,000 or less in the previous calendar year and the retailer's annual number
12of separate sales transactions into this state is less than 200 in the previous year
, the
13retailer is not required to register with the department and collect the taxes
14administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
15until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2.
16exceed $100,000 for the current calendar year, at which time the retailer shall
17register with the department and collect the tax for the remainder of the current
18calendar year.
AB2-ASA3,116 19Section 116. 77.51 (13gm) (d) 1. of the statutes is repealed.
AB2-ASA3,117 20Section 117. 77.51 (13gm) (d) 2. of the statutes is amended to read:
AB2-ASA3,54,2221 77.51 (13gm) (d) 2. The annual amounts described in this subsection include
22“Gross sales” includes both taxable and nontaxable sales.
AB2-ASA3,118 23Section 118. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
AB2-ASA3,119 24Section 119. 77.51 (13gm) (d) 5. of the statutes is amended to read:
AB2-ASA3,55,3
177.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales
2include all sales into this state by the retailer on behalf of other persons and all sales
3into this state by another person on the retailer's behalf.
AB2-ASA3,120 4Section 120 . 77.52 (2m) (b) of the statutes is amended to read:
AB2-ASA3,55,135 77.52 (2m) (b) With respect to the type of services subject to tax under sub. (2)
6(a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all
7tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
8or (d) physically transferred, or transferred electronically, to the customer in
9conjunction with the selling, performing, or furnishing of the service is a sale of
10tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
11or (d) separate from the selling, performing, or furnishing of the service, regardless
12of whether the purchaser claims an exemption on its purchase of the service. This
13paragraph does not apply to services provided by veterinarians
.
AB2-ASA3,121 14Section 121 . 77.54 (6) (am) 2. of the statutes is amended to read:
AB2-ASA3,55,2315 77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other
16packaging and shipping materials for use in packing, packaging or shipping tangible
17personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,
18labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials
19are used by the purchaser to transfer merchandise to customers or physically
20transferred to the customer in conjunction with the selling, performing, or
21furnishing of the type of services under s. 77.52 (2) (a) 7., 10, 11., or 20. that are
22exempt from or not subject to taxation under this subchapter. This subdivision does
23not apply to services provided by veterinarians
.
AB2-ASA3,122 24Section 122. 77.54 (9a) (f) of the statutes is amended to read:
AB2-ASA3,56,11
177.54 (9a) (f) Any corporation, community chest, fund, or foundation or
2association organized and operated exclusively for religious, charitable, scientific or
3educational purposes, or for the prevention of cruelty to children or animals, except
4hospital service insurance corporations under s. 613.80 (2), no part of the net income
5of which inures to the benefit of any private stockholder, shareholder, member or
6corporation
that is exempt from federal income tax under section 501 (c) (3) of the
7Internal Revenue Code and has received a determination letter from the internal
8revenue service. The exemption under this paragraph applies to churches and
9religious organizations that meet the requirements of section 501 (c) (3) but are not
10required to apply for and obtain tax-exempt status from the internal revenue
11service
.
AB2-ASA3,123 12Section 123 . 77.54 (9m) of the statutes is amended to read:
AB2-ASA3,56,2513 77.54 (9m) The sales price from the sale of and the storage, use, or other
14consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
15or (c), sold to a construction contractor that, in fulfillment of a real property
16construction activity, transfers the tangible personal property, or items or property
17under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
18(f), or (fc) or (9g), a technical college district, the University of Wisconsin Hospitals
19and Clinics Authority,
the Board of Regents of the University of Wisconsin System,
20an institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m),
21or the University of Wisconsin-Extension, if such tangible personal property, or
22items or property, becomes a component of a facility in this state that is owned by the
23entity. In this subsection, “facility" means any building, shelter, parking lot, parking
24garage, athletic field, athletic park, storm sewer, water supply system, or sewerage
25and waste water treatment facility, but does not include a highway, street, or road.
AB2-ASA3,124
1Section 124. 77.61 (5) (b) 8m. of the statutes is created to read:
AB2-ASA3,57,32 77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit
3bureau to the extent necessary for the bureau to carry out its duties under 13.94.
AB2-ASA3,125 4Section 125. 79.02 (1) of the statutes is amended to read:
AB2-ASA3,57,85 79.02 (1) The Except as provided in sub. (2) (b), the department of
6administration, upon certification by the department of revenue, shall distribute
7shared revenue payments to each municipality and county on the 4th Monday in July
8and the 3rd Monday in November.
AB2-ASA3,126 9Section 126. 79.02 (2) (b) of the statutes is amended to read:
AB2-ASA3,57,1410 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
11equal 15 percent of the municipality's or county's estimated payments under ss.
1279.035 and 79.04 and 100 percent of the municipality's estimated payments under
13s. 79.05. Upon certification by the department of revenue, the estimated payment
14under s. 79.05 may be distributed before the 4th Monday in July.
AB2-ASA3,127 15Section 127. 79.02 (3) (a) of the statutes is amended to read:
AB2-ASA3,57,1916 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
17in November shall equal that municipality's or county's entitlement under ss. 79.035,
1879.04, and 79.05 for the current year, minus the amount distributed to the
19municipality or county in July under sub. (2) (b).
AB2-ASA3,128 20Section 128. 79.02 (3) (e) of the statutes is amended to read:
AB2-ASA3,58,221 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
22amount of the November payments to each county and municipality under s. 79.035
23sub. (1) shall be reduced by an amount equal to the amount of supplements paid from
24the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or

1municipality received for the fiscal year in which a payment is made under this
2section, as determined under s. 49.45 (51).
AB2-ASA3,129 3Section 129. 79.035 (6) of the statutes is amended to read:
AB2-ASA3,58,84 79.035 (6) Beginning with the distributions in 2016 and ending with the
5distributions in 2035, the annual payment under this section s. 79.02 (1) to a county
6in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located
7shall be the amount otherwise determined for the county under this section, minus
8$4,000,000.
AB2-ASA3,130 9Section 130. 79.035 (7) (b) of the statutes is amended to read:
AB2-ASA3,58,1810 79.035 (7) (b) Beginning with the first payment due under this section s. 79.02
11(1)
after the county or municipality receives a grant under s. 16.047 (4m), the
12department of administration shall apply the reduction determined under par. (a) for
13each county and municipality by reducing 10 consecutive annual payments under
14this section s. 79.02 (1) to the county or municipality by equal amounts. If in any year
15the reduction under this paragraph for a county or municipality exceeds the payment
16under this section for the county or municipality, the department of administration
17shall apply the excess amount of the reduction to the payment to the county or
18municipality under s. 79.04.
AB2-ASA3,131 19Section 131 . 79.05 (1) (am) of the statutes is amended to read:
AB2-ASA3,58,2420 79.05 (1) (am) “Inflation factor" means a percentage equal to the average
21annual percentage change in the U.S. consumer price index for all urban consumers,
22U.S. city average, as determined by the U.S. department of labor, for the 12 months
23ending on September 30 August 31 of the year before the statement under s. 79.015,
24except that the percentage under this paragraph shall not be less than zero.
AB2-ASA3,132 25Section 132 . 79.05 (2m) of the statutes is amended to read:
AB2-ASA3,59,3
179.05 (2m) Annually, on November October 1, the department of revenue shall
2certify the appropriate percentage change in the consumer price index that is to be
3used in the requirement under sub. (1) (am) to the joint committee on finance.
AB2-ASA3,133 4Section 133. Initial applicability.
AB2-ASA3,59,65 (1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
6applies to claims filed for taxable years beginning after December 31, 2020.
AB2-ASA3,59,107 (2) Retirement income exclusion. The treatment of ss. 71.05 (1) (ae), (am), and
8(an) and (6) (b) 54. and 71.83 (1) (a) 6. and the amendment of s. 71.05 (6) (b) 4. (as it
9relates to the retirement income exclusion) first apply to taxable years beginning
10after December 31, 2020.
AB2-ASA3,59,1411 (3) Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and
12(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02
13(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in the year
14following publication.
AB2-ASA3,59,1815 (4) Interest rate on utility tax refunds. The treatment of ss. 76.075, 76.13
16(3), 76.28 (4) (b) and (11), 76.39 (4) (d), and 76.48 (5) first applies to refunds paid on
17the effective date of this subsection regardless of the taxable periods to which the
18refunds pertain.
AB2-ASA3,59,2019 (5) Property of a church or religious association. The treatment of s. 70.11
20(4) (b) 3. first applies to the property tax assessments as of January 1, 2021.
AB2-ASA3,59,2321 (6) University of Wisconsin Hospitals and Clinics Authority. The treatment
22of s. 77.54 (9m) first applies to contracts entered into on the effective date of this
23subsection.
AB2-ASA3,60,3
1(7) Income from the coronavirus relief fund. The treatment of ss. 71.05 (1)
2(h), 71.26 (3) (ag) 2. and (L), 71.34 (1k) (af), and 71.45 (1) (d) and (2) (a) 22. first applies
3to taxable years beginning after December 31, 2018.
AB2-ASA3,134 4Section 134. Effective dates. This act takes effect on the day after
5publication, except as follows:
AB2-ASA3,60,76 (1) Objections to manufacturing assessments. The treatment of s. 70.995 (8)
7(c) 1. and (d) takes effect on the first January 1 after publication.
AB2-ASA3,60,98 (2) Board of review training. The treatment of s. 70.46 (4) takes effect on the
9first January 1 after publication.
AB2-ASA3,60,1110 (3) Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes
11effect on the first January 1 after publication.
AB2-ASA3,60,1312 (4) Assessor certification fees. The treatment of s. 73.09 (4) (c) and (5) takes
13effect on the first January 1 after publication.
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