AB50-ASA2-AA19,2,2471.07 (8b) (a) 7. “Qualified development” means a qualified low-income 5housing project under section 42 (g) of the Internal Revenue Code that is financed 6with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) 7(A) of the Internal Revenue Code, allocated the credit under section 42 of the 8Internal Revenue Code, and located in this state; except that the authority may 9waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal 10Revenue Code, the requirements of tax-exempt bond financing and federal credit 11allocation to the extent the authority anticipates that sufficient volume cap under
1section 146 of the Internal Revenue Code will not be available to finance low-income 2housing projects in any year. AB50-ASA2-AA19,23Section 2. 71.28 (8b) (a) 7. of the statutes is amended to read: AB50-ASA2-AA19,2,13471.28 (8b) (a) 7. “Qualified development” means a qualified low-income 5housing project under section 42 (g) of the Internal Revenue Code that is financed 6with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) 7(A) of the Internal Revenue Code, allocated the credit under section 42 of the 8Internal Revenue Code, and located in this state; except that the authority may 9waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal 10Revenue Code, the requirements of tax-exempt bond financing and federal credit 11allocation to the extent the authority anticipates that sufficient volume cap under 12section 146 of the Internal Revenue Code will not be available to finance low-income 13housing projects in any year. AB50-ASA2-AA19,314Section 3. 71.47 (8b) (a) 7. of the statutes is amended to read: AB50-ASA2-AA19,3,21571.47 (8b) (a) 7. “Qualified development” means a qualified low-income 16housing project under section 42 (g) of the Internal Revenue Code that is financed 17with tax-exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) 18(A) of the Internal Revenue Code, allocated the credit under section 42 of the 19Internal Revenue Code, and located in this state; except that the authority may 20waive, in the qualified allocation plan under section 42 (m) (1) (B) of the Internal 21Revenue Code, the requirements of tax-exempt bond financing and federal credit 22allocation to the extent the authority anticipates that sufficient volume cap under
1section 146 of the Internal Revenue Code will not be available to finance low-income 2housing projects in any year. AB50-ASA2-AA19,3,13476.639 (1) (g) “Qualified development” means a qualified low-income housing 5project under section 42 (g) of the Internal Revenue Code that is financed with tax-6exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the 7Internal Revenue Code, allocated the credit under section 42 of the Internal 8Revenue Code, and located in this state; except that the authority may waive, in the 9qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, 10the requirements of tax-exempt bond financing and federal credit allocation to the 11extent the authority anticipates that sufficient volume cap under section 146 of the 12Internal Revenue Code will not be available to finance low-income housing projects 13in any year. AB50-ASA2-AA19,4,215234.45 (1) (e) “Qualified development” means a qualified low-income housing 16project under section 42 (g) of the Internal Revenue Code that is financed with tax-17exempt bonds, pursuant to section 42 (i) (2) described in section 42 (h) (4) (A) of the 18Internal Revenue Code, allocated the credit under section 42 of the Internal 19Revenue Code, and located in this state; except that the authority may waive, in the 20qualified allocation plan under section 42 (m) (1) (B) of the Internal Revenue Code, 21the requirements of tax-exempt bond financing and federal credit allocation to the 22extent the authority anticipates that sufficient volume cap under section 146 of the
1Internal Revenue Code will not be available to finance low-income housing projects 2in any year. AB50-ASA2-AA19,4,114234.45 (4) Allocation limits. In any calendar year, the aggregate amount of 5all state tax credits for which the authority certifies persons in allocation 6certificates issued under sub. (3) in that year may not exceed $42,000,000 7$100,000,000, including all amounts each person is eligible to claim for each year of 8the credit period, plus the total amount of all unallocated state tax credits from 9previous calendar years and plus the total amount of all previously allocated state 10tax credits that have been revoked or cancelled or otherwise recovered by the 11authority.”. AB50-ASA2-AA19,4,151477.54 (30) (a) 2. Electricity and natural gas sold during the months of 15November, December, January, February, March and April for residential use. AB50-ASA2-AA19,4,1917(1) Sales tax exemption for residential electricity and natural gas. 18The treatment of s. 77.54 (30) (a) 2. takes effect on the first day of the 3rd month 19beginning after publication.”. AB50-ASA2-AA19,5,22277.51 (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-ASA2-AA19,5,33(a) A drug facts panel. AB50-ASA2-AA19,5,54(b) A statement of the active ingredients with a list of those ingredients 5contained in the compound, substance, or preparation. AB50-ASA2-AA19,5,7777.54 (14) (g) Over-the-counter-drugs. AB50-ASA2-AA19,5,109(1) Over-the-counter drugs. The treatment of ss. 77.51 (9rm) and 77.54 10(14) (g) takes effect on the first day of the 3rd month beginning after publication.”. AB50-ASA2-AA19,5,141377.51 (3h) “Diaper” means an absorbent garment worn by humans who are 14incapable of or have difficulty controlling their bladder or bowel movements. AB50-ASA2-AA19,5,191677.51 (3pq) “Feminine hygiene products” means tampons, panty liners, 17menstrual cups, sanitary napkins, and other similar tangible personal property 18designed for feminine hygiene in connection with the human menstrual cycle. 19“Feminine hygiene products” do not include grooming and hygiene products. AB50-ASA2-AA19,5,232177.51 (4f) “Grooming and hygiene products” means soaps and cleaning 22solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions 23and screens. AB50-ASA2-AA19,6,13277.52 (13) For the purpose of the proper administration of this section and to 3prevent evasion of the sales tax it shall be presumed that all receipts are subject to 4the tax until the contrary is established. The burden of proving that a sale of 5tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), 6or services is not a taxable sale at retail is upon the person who makes the sale 7unless that person takes from the purchaser an electronic or a paper certificate, in 8a manner prescribed by the department, to the effect that the property, item, good, 9or service is purchased for resale or is otherwise exempt, except that no certificate is 10required for the sale of tangible personal property, or items, property, or goods 11under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), 12(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), 13(44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (78). AB50-ASA2-AA19,7,41577.53 (10) For the purpose of the proper administration of this section and to 16prevent evasion of the use tax and the duty to collect the use tax, it is presumed 17that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), 18(c), or (d), or taxable services sold by any person for delivery in this state is sold for 19storage, use, or other consumption in this state until the contrary is established. 20The burden of proving the contrary is upon the person who makes the sale unless 21that person takes from the purchaser an electronic or paper certificate, in a manner 22prescribed by the department, to the effect that the property, or items, property, or 23goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or 24otherwise exempt from the tax, except that no certificate is required for the sale of
1tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or 2(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), 3(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), 4(67), (71), and (72), and (78). AB50-ASA2-AA19,7,7677.54 (78) The sales price from the sale of and the storage, use, or other 7consumption of diapers and feminine hygiene products. AB50-ASA2-AA19,7,119(1) Diapers and feminine hygiene products. The treatment of ss. 77.51 10(3h), (3pq), and (4f), 77.52 (13), 77.53 (10), and 77.54 (78) takes effect on the first 11day of the 3rd month beginning after publication.”. AB50-ASA2-AA19,8,21577.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other 16consumption of a solar power system or wind energy system that produces usable 17electrical or heat energy directly from the sun or wind, if the system is capable of 18continuously producing at least 200 watts of alternating current or 600 British 19thermal units. A solar power system or wind energy system described under this 20subdivision includes tangible personal property sold with the system that is used 21primarily to store or facilitate the storage of the electrical or heat energy produced 22by the system, but does not include an uninterruptible power source that is 23designed primarily for computers. The exemption under this subdivision does not
1apply to tangible personal property designed for any use other than for a solar 2power system or wind energy system described in this subdivision. AB50-ASA2-AA19,8,1332. The sales price from the sale of and the storage, use, or other consumption 4of a waste energy system that produces usable electrical or heat energy directly 5from gas generated from anaerobic digestion of animal manure and other 6agricultural waste if the system is capable of continuously producing at least 200 7watts of alternating current or 600 British thermal units. A system described 8under this subdivision includes tangible personal property sold with the system 9that is used primarily to store or facilitate the storage of the electrical or heat 10energy produced by the system, but does not include an uninterruptible power 11source that is designed primarily for computers. The exemption under this 12subdivision does not apply to tangible personal property designed for any use other 13than for a waste energy system described in this subdivision. AB50-ASA2-AA19,8,181577.54 (56) (b) Except for the sale of electricity or energy that is exempt from 16taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of 17and the storage, use, or other consumption of electricity or heat energy produced by 18a product system described under par. (a) (ad). AB50-ASA2-AA19,8,2120(1) Energy systems. The treatment of s. 77.54 (56) (a), (ad), and (b) takes 21effect on the first day of the 3rd month beginning after publication.”. AB50-ASA2-AA19,9,12
177.52 (13) For the purpose of the proper administration of this section and to 2prevent evasion of the sales tax it shall be presumed that all receipts are subject to 3the tax until the contrary is established. The burden of proving that a sale of 4tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), 5or services is not a taxable sale at retail is upon the person who makes the sale 6unless that person takes from the purchaser an electronic or a paper certificate, in 7a manner prescribed by the department, to the effect that the property, item, good, 8or service is purchased for resale or is otherwise exempt, except that no certificate is 9required for the sale of tangible personal property, or items, property, or goods 10under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), 11(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), 12(44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (77). AB50-ASA2-AA19,9,241477.53 (10) For the purpose of the proper administration of this section and to 15prevent evasion of the use tax and the duty to collect the use tax, it is presumed 16that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), 17(c), or (d), or taxable services sold by any person for delivery in this state is sold for 18storage, use, or other consumption in this state until the contrary is established. 19The burden of proving the contrary is upon the person who makes the sale unless 20that person takes from the purchaser an electronic or paper certificate, in a manner 21prescribed by the department, to the effect that the property, or items, property, or 22goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or 23otherwise exempt from the tax, except that no certificate is required for the sale of 24tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
1(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), 2(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), 3(67), (71), and (72), and (77). AB50-ASA2-AA19,10,7577.54 (77) The sales price from the sale of and the storage, use, or other 6consumption of breast pumps, breast pump kits, and breast pump storage and 7collection supplies. AB50-ASA2-AA19,10,119(1) Breastfeeding equipment. The treatment of ss. 77.52 (13), 77.53 (10), 10and 77.54 (77) takes effect on the first day of the 3rd month beginning after 11publication.”. AB50-ASA2-AA19,11,21477.52 (13) For the purpose of the proper administration of this section and to 15prevent evasion of the sales tax it shall be presumed that all receipts are subject to 16the tax until the contrary is established. The burden of proving that a sale of 17tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), 18or services is not a taxable sale at retail is upon the person who makes the sale 19unless that person takes from the purchaser an electronic or a paper certificate, in 20a manner prescribed by the department, to the effect that the property, item, good, 21or service is purchased for resale or is otherwise exempt, except that no certificate is 22required for the sale of tangible personal property, or items, property, or goods 23under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
1(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), 2(44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (76). AB50-ASA2-AA19,11,17477.53 (10) For the purpose of the proper administration of this section and to 5prevent evasion of the use tax and the duty to collect the use tax, it is presumed 6that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), 7(c), or (d), or taxable services sold by any person for delivery in this state is sold for 8storage, use, or other consumption in this state until the contrary is established. 9The burden of proving the contrary is upon the person who makes the sale unless 10that person takes from the purchaser an electronic or paper certificate, in a manner 11prescribed by the department, to the effect that the property, or items, property, or 12goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or 13otherwise exempt from the tax, except that no certificate is required for the sale of 14tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or 15(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), 16(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), 17(67), (71), and (72), and (76). AB50-ASA2-AA19,11,211977.54 (76) (a) The sales price from the sale of and the storage, use, or other 20consumption of gun safes that are specifically designed for the storage of guns, but 21not other items used for gun storage, such as locking gun cabinets and racks. AB50-ASA2-AA19,11,2322(b) The sales price from the sale of and the storage, use, or other consumption 23of trigger locks and gun barrel locks. AB50-ASA2-AA19,12,3
1(1) Gun safes, trigger locks, and barrel locks. The treatment of ss. 77.52 2(13), 77.53 (10), and 77.54 (76) takes effect on the first day of the 3rd month 3beginning after publication.”. AB50-ASA2-AA19,12,9677.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7j), and (9p), and (17g) and 7ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), 8“product” includes tangible personal property, and items, property, and goods 9under s. 77.52 (1) (b), (c), and (d), and services. AB50-ASA2-AA19,12,121177.51 (17g) “Separate and optional fee” means a fee charged to receive a 12distinct and identifiable product if either of the following applies: AB50-ASA2-AA19,12,1713(a) The fee is in addition to fees that the seller charges for other distinct and 14identifiable products sold to the same buyer, the fee is separately set forth on the 15invoice given by the seller to the buyer, and the seller does not require the buyer to 16pay the fee if the buyer chooses not to receive the additional distinct and identifiable 17product for which the fee applies. AB50-ASA2-AA19,13,218(b) The seller charges a single amount for multiple distinct and identifiable 19products and offers the buyer the option of paying a lower amount if the buyer 20chooses not to receive one or more of the distinct and identifiable products. For 21purposes of this paragraph, the separate and optional fee is the single amount the 22seller 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-ASA2-AA19,13,11477.52 (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-ASA2-AA19,13,181377.52 (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-ASA2-AA19,14,42077.52 (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-ASA2-AA19,14,86(1) Prairie and wetland counseling services. The treatment of ss. 77.51 7(11d) and (17g) and 77.52 (2) (a) 20. and (2m) (a) and (c) takes effect on the first day 8of the 3rd month beginning after publication.”.
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