SB70-SSA2-SA1,598,2314
234.45
(1) (e) “Qualified development” means a qualified low-income housing
15project under section
42 (g) of the Internal Revenue Code that is financed with
16tax-exempt bonds
, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of
17the Internal Revenue Code,
allocated the credit under section 42 of the Internal
18Revenue Code, and located in this state
; except that the authority may waive, in the
19qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code,
20the requirements of tax-exempt bond financing and federal credit allocation to the
21extent the authority anticipates that sufficient volume cap under section 146 of the
22Internal Revenue Code will not be available to finance low-income housing projects
23in any year.
SB70-SSA2-SA1,599,7
1234.45
(4) Allocation limits. In any calendar year, the aggregate amount of
2all state tax credits for which the authority certifies persons in allocation certificates
3issued under sub. (3) in that year may not exceed
$42,000,000 $100,000,000,
4including all amounts each person is eligible to claim for each year of the credit
5period, plus the total amount of all unallocated state tax credits from previous
6calendar years and plus the total amount of all previously allocated state tax credits
7that have been revoked or cancelled or otherwise recovered by the authority.”.
SB70-SSA2-SA1,599,1110
77.51
(3h) “Diaper” means an absorbent garment worn by humans who are
11incapable of, or have difficulty controlling their bladder or bowel movements.
SB70-SSA2-SA1,599,1613
77.51
(3pq) “Feminine hygiene products” means tampons, panty liners,
14menstrual cups, sanitary napkins, and other similar tangible personal property
15designed for feminine hygiene in connection with the human menstrual cycle.
16“Feminine hygiene products” do not include grooming and hygiene products.
SB70-SSA2-SA1,599,2018
77.51
(4f) “Grooming and hygiene products” means soaps and cleaning
19solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
20and screens.
SB70-SSA2-SA1,600,922
77.52
(13) For the purpose of the proper administration of this section and to
23prevent evasion of the sales tax it shall be presumed that all receipts are subject to
24the tax until the contrary is established. The burden of proving that a sale of tangible
1personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
2is not a taxable sale at retail is upon the person who makes the sale unless that
3person takes from the purchaser an electronic or a paper certificate, in a manner
4prescribed by the department, to the effect that the property, item, good, or service
5is purchased for resale or is otherwise exempt, except that no certificate is required
6for the sale of tangible personal property, or items, property, or goods under sub. (1)
7(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
8(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
9(51), (52), (66),
and (67)
, (71), (72), and (73).
SB70-SSA2-SA1,600,2411
77.53
(10) For the purpose of the proper administration of this section and to
12prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
13tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
14(d), or taxable services sold by any person for delivery in this state is sold for storage,
15use, or other consumption in this state until the contrary is established. The burden
16of proving the contrary is upon the person who makes the sale unless that person
17takes from the purchaser an electronic or paper certificate, in a manner prescribed
18by the department, to the effect that the property, or items, property, or goods under
19s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
20exempt from the tax, except that no certificate is required for the sale of tangible
21personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
22services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
23(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52),
and (67)
, (71), (72)
24and (73).
SB70-SSA2-SA1,601,2
177.54
(71) The sales price from the sale of and the storage, use, or other
2consumption of diapers and feminine hygiene products.
SB70-SSA2-SA1,601,64
77.54
(72) The sales price from the sale of and the storage, use, or other
5consumption of breast pumps, breast pump kits, and breast pump storage and
6collection supplies.
SB70-SSA2-SA1,601,108
77.54
(73) (a)
The sales price from the sale of and the storage, use, or other
9consumption of gun safes that are specifically designed for the storage of guns, but
10not other items used for gun storage, such as locking gun cabinets and racks.
SB70-SSA2-SA1,601,1211
(b) The sales price from the sale of and the storage, use, or other consumption
12of trigger locks and gun barrel locks.”.
SB70-SSA2-SA1,601,1615
71.98
(10) 529 accounts. For taxable years beginning after December 31, 2022,
16section
529 of the Internal Revenue Code, relating to qualified tuition programs.”.
SB70-SSA2-SA1,602,620
77.54
(56) (ad) 1. The sales price from the sale of and the storage, use, or other
21consumption of a solar power system or wind energy system that produces usable
22electrical or heat energy directly from the sun or wind, if the system is capable of
23continuously producing at least 200 watts of alternating current or 600 British
24thermal units. A solar power system or wind energy system described under this
1subdivision includes tangible personal property sold with the system that is used
2primarily to store or facilitate the storage of the electrical or heat energy produced
3by the system, but does not include an uninterruptible power source that is designed
4primarily for computers. The exemption under this subdivision does not apply to
5tangible personal property designed for any use other than for a solar power system
6or wind energy system described in this subdivision.
SB70-SSA2-SA1,602,177
2. The sales price from the sale of and the storage, use, or other consumption
8of a waste energy system that produces usable electrical or heat energy directly from
9gas generated from anaerobic digestion of animal manure and other agricultural
10waste if the system is capable of continuously producing at least 200 watts of
11alternating current or 600 British thermal units. A system described under this
12subdivision includes tangible personal property sold with the system that is used
13primarily to store or facilitate the storage of the electrical or heat energy produced
14by the system, but does not include an uninterruptible power source that is designed
15primarily for computers. The exemption under this subdivision does not apply to
16tangible personal property designed for any use other than for a waste energy system
17described in this subdivision.
SB70-SSA2-SA1,602,2219
77.54
(56) (b) Except for the sale of electricity or energy that is exempt from
20taxation under sub. (30),
beginning on July 1, 2011, the sales price from the sale of
21and the storage, use, or other consumption of electricity or
heat energy produced by
22a
product system described under par.
(a) (ad).”.
SB70-SSA2-SA1,603,4
177.51
(11d) For purposes of subs. (1ag), (1f), (3pf), (7j),
and (9p)
, and (17g) and
2ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product"
3includes tangible personal property, and items, property, and goods under s. 77.52
4(1) (b), (c), and (d), and services.
SB70-SSA2-SA1,603,76
77.51
(17g) “Separate and optional fee” means a fee charged to receive a
7distinct and identifiable product if either of the following applies:
SB70-SSA2-SA1,603,128
(a) The fee is in addition to fees that the seller charges for other distinct and
9identifiable products sold to the same buyer, the fee is separately set forth on the
10invoice given by the seller to the buyer, and the seller does not require the buyer to
11pay the fee if the buyer chooses not to receive the additional distinct and identifiable
12product for which the fee applies.
SB70-SSA2-SA1,603,1913
(b) The seller charges a single amount for multiple distinct and identifiable
14products and offers the buyer the option of paying a lower amount if the buyer
15chooses not to receive one or more of the distinct and identifiable products. For
16purposes of this paragraph, the separate and optional fee is the single amount the
17seller charges for the multiple distinct and identifiable products less the reduced
18amount the seller charges to the buyer because the buyer chooses not to receive one
19or more of the products.
SB70-SSA2-SA1,604,321
77.52
(2) (a) 20. The sale of landscaping and lawn maintenance services
22including landscape planning and counseling, lawn and garden services such as
23planting, mowing, spraying and fertilizing
, and shrub and tree services.
For
24purposes of this subdivision, landscaping and lawn maintenance services do not
25include planning and counseling services for the restoration, reclamation, or
1revitalization of prairie, savanna, or wetlands to improve biodiversity, the quality of
2land, soils, or water, or other ecosystem functions if the planning and counseling
3services are provided for a separate and optional fee from any other services.
SB70-SSA2-SA1,604,95
77.52
(2m) (a) With respect to the services subject to tax under sub. (2), no part
6of the charge for the service may be deemed a sale or rental of tangible personal
7property or items, property, or goods under sub. (1) (b), (c), or (d) if the property, items,
8or goods transferred by the service provider are incidental to the selling, performing
9or furnishing of the service, except as provided in
par.
pars. (b)
and (c).
SB70-SSA2-SA1,604,1811
77.52
(2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10.,
1211., and 20. that are provided for a separate and optional fee from the planning and
13counseling services described under sub. (2) (a) 20., all tangible personal property or
14items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
15transferred electronically, to the customer in conjunction with the provision of the
16services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible
17personal property or items, property, or goods separate from the selling, performing,
18or furnishing of the services.”.
SB70-SSA2-SA1,605,221
77.25
(15) Between a corporation and its shareholders if all of the stock is
22owned by persons who are related to each other as spouses,
as lineal ascendants,
23lineal descendants
, an uncle and his nieces or nephews, an aunt and her nieces or
24nephews, first cousins, or siblings, whether by blood or by adoption, or as spouses of
1siblings, if the transfer is for no consideration except the assumption of debt or stock
2of the corporation and if the corporation owned the property for at least 3 years.
SB70-SSA2-SA1,605,94
77.25
(15m) Between a partnership and one or more of its partners if all of the
5partners are related to each other as spouses,
as lineal ascendants, lineal
6descendants
, an uncle and his nieces or nephews, an aunt and her nieces or nephews,
7first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings
8and if the transfer is for no consideration other than the assumption of debt or an
9interest in the partnership.
SB70-SSA2-SA1,605,1611
77.25
(15s) Between a limited liability company and one or more of its members
12if all of the members are related to each other as spouses,
as lineal ascendants, lineal
13descendants
, an uncle and his nieces or nephews, an aunt and her nieces or nephews,
14first cousins, or siblings, whether by blood or by adoption, or as spouses of siblings
15and if the transfer is for no consideration other than the assumption of debt or an
16interest in the limited liability company.
SB70-SSA2-SA1,605,2018
(1n)
Real estate transfer fee. The treatment of s. 77.25 (15), (15m), and (15s)
19first applies to a real estate transfer return filed on the effective date of this
20subsection.”.
SB70-SSA2-SA1,605,2423
71.07
(6e) (a) 6. “Rent constituting property taxes" has the meaning given in
24sub. (9) (a) 4.
SB70-SSA2-SA1,606,92
71.07
(6e) (b)
Filing claims. Subject to the limitations provided in this
3subsection, a claimant may claim as a credit against the tax imposed under s. 71.02
4the amount of the claimant's property taxes
or rent constituting property taxes. If
5the allowable amount of the claim exceeds the income taxes otherwise due on the
6claimant's income, the amount of the claim not used as an offset against those taxes
7shall be certified by the department of revenue to the department of administration
8for payment to the claimant by check, share draft, or other draft from the
9appropriation under s. 20.835 (2) (em).
SB70-SSA2-SA1,606,1611
71.07
(6e) (c) 3. If an eligible veteran and an eligible spouse file separate
12returns, each spouse may claim a credit under this subsection
for property taxes 13based on their respective ownership interest in the eligible veteran's principal
14dwelling
or for rent constituting property taxes based on 50 percent of the total rent
15constituting property taxes paid during the taxable year for the eligible veteran's
16principal dwelling.
SB70-SSA2-SA1,606,2018
(1)
Veterans and surviving spouses property tax credit. The treatment of s.
1971.07 (6e)
(a) 6., (b), and (c) 3. first applies to taxable years beginning after December
2031, 2022.”.
SB70-SSA2-SA1,606,23
22“
Section
1282. Subchapter III (title) of chapter 139 [precedes 139.75] of the
23statutes is amended to read:
SB70-SSA2-SA1,607,3
1SUBCHAPTER III
2
TOBACCO PRODUCTS
TAX and
3
vapor products taxes
SB70-SSA2-SA1,1283
4Section
1283. 139.75 (14) of the statutes is renumbered 139.75 (14) (a) and
5amended to read:
SB70-SSA2-SA1,607,126
139.75
(14) (a) “Vapor product” means a noncombustible product
that produces
7vapor or aerosol for inhalation from the application of a heating element to a liquid
8or other substance that is depleted as the product is used, regardless of whether the
9liquid or other substance contains nicotine, which may or may not contain nicotine,
10that employs a heating element, power source, electronic circuit, or other electronic,
11chemical, or mechanical means, regardless of shape or size, that can be used to
12produce vapor from a solution or other substance.
SB70-SSA2-SA1,1284
13Section
1284. 139.75 (14) (b) and (c) of the statutes are created to read:
SB70-SSA2-SA1,607,1414
139.75
(14) (b) “Vapor product” includes all of the following:
SB70-SSA2-SA1,607,1615
1. An electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,
16or similar product or device.
SB70-SSA2-SA1,607,2017
2. Any cartridge or other container of a solution or other substance, which may
18or may not contain nicotine, that is intended to be used with or in an electronic
19cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or
20device.
SB70-SSA2-SA1,607,2321
(c) “Vapor product” does not include a product regulated as a drug or device
22under sections 501 to 524A of the federal food, drug, and cosmetic act,
21 USC 351 23to
360n-1.
SB70-SSA2-SA1,608,14
1139.76
(1m) An excise tax is imposed upon the sale, offering or exposing for
2sale, possession with intent to sell or removal for consumption or sale or other
3disposition for any purpose of vapor products by any person engaged as a distributor
4of them at the rate of
5 cents per milliliter of the liquid or other substance based on
5the volume as listed by the manufacturer and at a proportionate rate for any other
6quantity or fractional part thereof 71 percent of the manufacturer's established list
7price to distributors without diminution by volume or other discounts on domestic
8products. On vapor products imported from another country, the rate of tax is 71
9percent of the amount obtained by adding the manufacturer's list price to the federal
10tax, duties, and transportation costs to the United States. The tax attaches at the
11time the vapor products are received by the distributor in this state. The tax shall
12be passed on to the ultimate consumer of the vapor products. All vapor products
13received in this state for sale or distribution within this state, except those actually
14sold as provided in sub. (2), shall be subject to such tax.
SB70-SSA2-SA1,608,2516
139.77
(1) On or before the 15th day of each month, every distributor with a
17place of business in this state shall file a return showing the quantity
, including
18milliliters in the case of a vapor product, and taxable price of each tobacco product
19or vapor product brought, or caused to be brought, into this state for sale; or made,
20manufactured or fabricated in this state for sale in this state, during the preceding
21month. Every distributor outside this state shall file a return showing the quantity
,
22including milliliters in the case of a vapor product, and taxable price of each tobacco
23product or vapor product shipped or transported to retailers in this state to be sold
24by those retailers during the preceding month. At the time that the return is filed,
25the distributor shall pay the tax.
SB70-SSA2-SA1,609,92
139.78
(1m) A tax is imposed upon the use or storage by consumers of vapor
3products in this state at the rate of
5 cents per milliliter of the liquid or other
4substance based on the volume as listed by the manufacturer and at a proportionate
5rate for any other quantity or fractional part thereof 71 percent of the manufacturer's
6established list price to distributors without diminution by volume or other discounts
7on domestic products. The tax does not apply if the tax imposed by s. 139.76 (1m) on
8the vapor products has been paid or if the vapor products are exempt from the vapor
9products tax under s. 139.76 (2).
SB70-SSA2-SA1,609,1411
(1)
Vapor products. The treatment of subch. III (title) of ch. 139 and ss. 139.76
12(1m), 139.77 (1), and 139.78 (1m), the renumbering and amendment of s. 139.75 (14),
13and the creation of s. 139.75 (14) (b) and (c) take effect on the first day of the 3rd
14month beginning after publication.”.
SB70-SSA2-SA1,609,18
17“(4p)
Energy systems. The treatment of s. 77.54 (56) (a), (ad), and (b) takes
18effect on the first day of the 3rd month beginning after publication.
SB70-SSA2-SA1,609,2119
(5p)
Prairie and wetland counseling services. The treatment of ss. 77.51 (11d)
20and (17g) and 77.52 (2) (a) 20. and (2m) (a) and (c) takes effect on the first day of the
213rd month beginning after publication.
SB70-SSA2-SA1,609,2322
(5q)
Prewritten computer software. The treatment of s. 77.52 (2) (a) 21. takes
23effect on the first day of the 6th month beginning after publication.
SB70-SSA2-SA1,610,4
1(6q)
Diapers and feminine hygiene products; gun safety items; and
2breastfeeding products. The treatment of ss. 77.51 (3h), (3pq), and (4f), 77.52 (13),
377.53 (10), and 77.54 (71), (72), and (73) takes effect on the first day of the 3rd month
4beginning after publication.”.
