SB59: Bill Text

SB59,1033 Section 1033 . 73.03 (71) (b) of the statutes is amended to read:

SB59,660,17 73.03 (71) (b) After the department makes the determination under par. (a), the department shall determine how much the lowest individual income tax rates rate under s. 71.06 (1q) (a) and (2) (i) 1. and (j) 1. may be reduced for the taxable year ending on December 31, 2019, in order to decrease individual income tax revenue by the amount determined under par. (a). For purposes of this paragraph, the tax rate reductions shall be calculated in proportion to the share of gross tax attributable to each of the tax brackets under s. 71.06 in effect during the most recently completed taxable year.

SB59,1034 Section 1034. 73.03 (73) (f) 1. of the statutes is amended to read:

SB59,660,23 73.03 (73) (f) 1. Subject to subd. 2., for taxable years beginning after December 31, 2020, the department shall make the pilot program described under par. (b) permanent and applicable to all eligible claimants of the earned income tax credit under s. 71.07 (9e) (aj) (ak), based on the specifications described under pars. (b) and (c) 2.

SB59,1035 Section 1035. 74.09 (3) (gb) of the statutes is created to read:

SB59,661,5 74.09 (3) (gb) 1. Include information from the school district where the property is located regarding the amount of any gross reduction in state aid to the district under ss. 115.7915 (4m), 118.60 (4d), and 121.08 (4) (b) in the previous year and the current year and the percentage change between those years, except that this paragraph does not apply in any year in which such a reduction does not occur.

SB59,661,7 2. In addition to the information provided under subd. 1., include the following insert in substantially similar form:

SB59,661,12 “The gross reduction in state aid to your school district in the .... (current year) is $ .... as a result of pupils enrolled in the .... (statewide choice program) (Racine choice program) (Milwaukee choice program) or as a result of payments to .... (a private school) under the special needs scholarship program. Your school district had the option to increase property taxes to replace this aid reduction.”

SB59,1036 Section 1036. 76.636 (1) (e) 3. of the statutes is amended to read:

SB59,661,16 76.636 (1) (e) 3. A person who is employed in a trial job, as defined in s. 49.141 (1) (n), 2011 stats., or in a trial employment match program job subsidized employment placement, as defined in s. 49.141 (1) (n) (Lm).

SB59,1037 Section 1037. 77.25 (7) of the statutes is amended to read:

SB59,661,20 77.25 (7) By a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporation.

SB59,1038 Section 1038. 77.25 (10) of the statutes is amended to read:

SB59,661,23 77.25 (10) Solely in order to provide or release security for a debt or obligation, if the debt or obligation was not incurred as the result of a conveyance.

SB59,1039 Section 1039. 77.51 (7i) of the statutes is created to read:

SB59,662,4 77.51 (7i) (a) “Marketplace provider" means a person who contracts with a seller to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person and who meets all of the following conditions:

SB59,662,6 1. The person engages, directly or through one or more affiliated persons, in any of the following activities:

SB59,662,8 a. Transmitting or communicating the offer or acceptance between the seller and a buyer.

SB59,662,10 b. Owning or operating the technology or the electronic or physical infrastructure that brings together the seller and a buyer.

SB59,662,12 c. Providing a virtual currency that a buyer is allowed or required to use to purchase a product from the seller.

SB59,662,15 d. Developing software or conducting research and development for an activity described in par. (b) that is directly related to a physical or electronic marketplace operated by the person or an affiliated person.

SB59,662,17 2. The person engages in any of the following activities with respect to the seller's products:

SB59,662,18 a. Providing payment processing services.

SB59,662,19 b. Providing fulfillment or storage services.

SB59,662,20 c. Listing products for sale.

SB59,662,21 d. Setting prices.

SB59,662,22 e. Branding sales as those of the marketplace provider.

SB59,662,23 f. Taking orders.

SB59,662,24 g. Advertising or promotion.

SB59,663,2 h. Accepting or assisting with returns or exchanges or providing other types of customer service.

SB59,663,4 (b) For purposes of this subsection, “affiliated person” means a person who, with respect to another person, meets any of the following conditions:

SB59,663,6 1. The person has an ownership interest of more than 5 percent, whether direct or indirect, in the other person.

SB59,663,9 2. The person is related to the other person because a 3rd person, or group of 3rd persons who are affiliated persons with respect to each other, holds an ownership interest of more than 5 percent, whether direct or indirect, in the related person.

SB59,1040 Section 1040. 77.51 (7j) of the statutes is created to read:

SB59,663,13 77.51 (7j) “Marketplace seller" means a seller who sells products through a physical or electronic marketplace operated by a marketplace provider, regardless of whether the seller is required to be registered with the department.

SB59,1041 Section 1041. 77.51 (11d) of the statutes is amended to read:

SB59,663,18 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), (7i), (7j), and (9p) and ss. 77.52 (20) and (21), 77.522, 77.54 (9g), (51), (52), and (60), and 77.59 (5r), “product" includes tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services.

SB59,1042 Section 1042. 77.51 (13) (intro.) of the statutes is amended to read:

SB59,663,21 77.51 (13) (intro.) Except as provided in sub. (13b), “retailer" “Retailer” includes:

SB59,1043 Section 1043. 77.51 (13) (a) of the statutes is amended to read:

SB59,664,2 77.51 (13) (a) Every seller who makes any sale on the seller's own behalf or on behalf of another person, regardless of whether the sale is mercantile in nature, of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or a service specified under s. 77.52 (2) (a).

SB59,1044 Section 1044. 77.51 (13) (c) of the statutes is amended to read:

SB59,664,13 77.51 (13) (c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers, marketplace providers, or canvassers as the agents of the dealers, distributors, marketplace sellers, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, marketplace sellers, supervisors , or employers, the department may so regard them and may regard the dealers, distributors, marketplace sellers, supervisors, or employers as retailers for purposes of this subchapter.

SB59,1045 Section 1045. 77.51 (13) (p) 7. of the statutes is created to read:

SB59,664,16 77.51 (13) (p) 7. Whether the seller sells on the seller's own behalf or on behalf of another person.

SB59,1046 Section 1046. 77.51 (13) (q) of the statutes is created to read:

SB59,664,21 77.51 (13) (q) A marketplace provider who facilitates, on behalf of a marketplace seller, sales that are sourced to this state as provided under s. 77.522 of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services.

SB59,1047 Section 1047. 77.51 (13b) of the statutes is repealed.

SB59,1048 Section 1048. 77.51 (14) (n) 7. of the statutes is created to read:

SB59,664,25 77.51 (14) (n) 7. Whether the seller sells on the seller's own behalf or on behalf of another person.

SB59,1049 Section 1049. 77.51 (17) (g) of the statutes is created to read:

SB59,665,3 77.51 (17) (g) Whether the seller sells on the seller's own behalf or on behalf of another person.

SB59,1050 Section 1050. 77.52 (3m) of the statutes is created to read:

SB59,665,9 77.52 (3m) A marketplace provider is liable for the tax imposed under this section on the sales price the marketplace provider charges to the purchaser of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services under sub. (2), including any charges for facilitating the sale of the property, items, goods, or services.

SB59,1051 Section 1051. 77.52 (14) (c) of the statutes is created to read:

SB59,665,13 77.52 (14) (c) A marketplace provider shall obtain and maintain each exemption certificate from a purchaser claiming an exemption for a sale facilitated by the marketplace provider on behalf of a marketplace seller.

SB59,1052 Section 1052. 77.523 of the statutes is created to read:

SB59,665,17 77.523 Liability of marketplace providers and sellers. (1) A marketplace provider shall collect and remit tax on a sale facilitated on behalf of a marketplace seller.

SB59,665,22 (2) A marketplace provider who collects and remits tax on a sale under sub. (1) shall notify the marketplace seller that the marketplace provider is collecting and remitting the tax. Upon notification, only the marketplace provider may be audited and held liable for tax on the sale. If notification is not provided, the marketplace provider and marketplace seller may be audited and held liable for tax on the sale.

SB59,666,2 (3) Upon examination by the department and subject to the limitations in subs. (4) to (6), a marketplace provider is relieved of liability under this subchapter for the failure to collect and remit tax on a sale if the marketplace provider can show all of the following to the department's satisfaction:

SB59,666,3 (a) The sale was made solely on behalf of a marketplace seller.

SB59,666,4 (b) The marketplace provider notified the marketplace seller under sub. (2).

SB59,666,5 (c) The retail sale was properly sourced to this state under s. 77.522.

SB59,666,7 (4) The relief from liability under sub. (3) may not exceed 5 percent of the tax due for the sale.

SB59,666,9 (5) Subsection (3) does not apply if the failure to collect and remit tax was due to an error in sourcing the sale under s. 77.522.

SB59,666,10 (6) Subsection (3) does not apply to a sale occurring after December 31, 2020.

SB59,666,13 (7) Nothing in this section affects the obligations of a purchaser to remit use tax on a transaction for which the marketplace provider and marketplace seller did not collect and remit the tax.

SB59,1053 Section 1053 . 77.54 (14) (intro.) of the statutes is amended to read:

SB59,666,18 77.54 (14) (intro.) The sales price from the sales of and the storage, use, or other consumption in this state of drugs that are any of the following , not including cannabis and tetrahydrocannabinols procured from dispensary, as defined in s. 94.57 (1) (a):

SB59,1054 Section 1054. 77.54 (47) of the statutes is repealed.

SB59,1055 Section 1055. 77.54 (62) of the statutes is repealed.

SB59,1056 Section 1056 . 77.585 (1g) of the statutes is created to read:

SB59,667,2 77.585 (1g) A marketplace provider who collects and remits tax on behalf of a marketplace seller under s. 77.523 may claim a bad debt deduction under this subsection if either the marketplace provider or marketplace seller may claim a deduction under section 166 of the Internal Revenue Code for the sales transaction. A marketplace seller may not claim a deduction under this subsection for the same transaction.

SB59,1057 Section 1057 . 77.585 (11) of the statutes is created to read:

SB59,667,6 77.585 (11) A marketplace seller may claim as a deduction on a return under s. 77.58 the amount of the sales price for which the marketplace seller received notification under s. 77.523 (2).

SB59,1058 Section 1058. 77.59 (5) of the statutes is amended to read:

SB59,667,17 77.59 (5) The department may offset the amount of any refund for a period, together with interest on the refund, against deficiencies for another period, and against penalties and interest on the deficiencies, or against any amount of whatever kind, due and owing on the books of the department from the person who is entitled to the refund. If the refund is to be paid to a buyer, the department may also set off amounts in the manner in which it sets off income tax and franchise tax refunds under s. 71.93 and may set off amounts for child support or maintenance or both in the manner in which it sets off income taxes under ss. 49.855 and 71.93 (3), (6) and (7). No person has any right to, or interest in, any refund under this chapter until setoff under ss. 49.855, 71.93, and 71.935 has been completed.

SB59,1059 Section 1059 . 77.982 (2) of the statutes is amended to read:

SB59,667,24 77.982 (2) Sections 77.51 (1f), (3pf), (9p), (12m), (13), (14), (14g), (15a), and (15b), and (17), 77.52 (1b), (3), (5), (13), (14), and (18) to (23), 77.522, 77.523, 77.54 (51) and (52), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter.

SB59,1060 Section 1060 . 77.991 (2) of the statutes is amended to read:

SB59,668,7 77.991 (2) Sections 77.51 (12m), (13), (14), (14g), (15a), and (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the tax under this subchapter. The renter shall collect the tax under this subchapter from the person to whom the passenger car is rented.

SB59,1061 Section 1061 . 77.9951 (2) of the statutes is amended to read:

SB59,668,14 77.9951 (2) Sections 77.51 (3r), (12m), (13), (14), (14g), (15a), and (15b), and (17), 77.52 (1b), (3), (5), (13), (14), (18), and (19), 77.522, 77.523, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (6), (8), (9), (12) to (15), and (19m), and 77.62, as they apply to the taxes under subch. III, apply to the fee under this subchapter. The renter shall collect the fee under this subchapter from the person to whom the vehicle is rented.

SB59,1062 Section 1062. 78.01 (1) of the statutes is amended to read:

SB59,669,3 78.01 (1) Imposition of tax and by whom paid. An excise tax at the rate determined under ss. 78.015 and 78.017 78.018 is imposed on all motor vehicle fuel received by a supplier for sale in this state, for sale for export to this state or for export to this state except as otherwise provided in this chapter. The motor vehicle fuel tax is to be computed and paid as provided in this chapter. Except as otherwise provided in this chapter, a person who receives motor vehicle fuel under s. 78.07 shall collect from the purchaser of the motor vehicle fuel that is received, and the purchaser shall pay to the person who receives the motor vehicle fuel under s. 78.07, the tax imposed by this section on each sale of motor vehicle fuel at the time of the sale, irrespective of whether the sale is for cash or on credit. In each subsequent sale or distribution of motor vehicle fuel on which the tax has been collected as provided in this subsection, the tax collected shall be added to the selling price so that the tax is paid ultimately by the user of the motor vehicle fuel.

SB59,1063 Section 1063. 78.015 (1) of the statutes is amended to read:

SB59,669,10 78.015 (1) Before April 1 the department shall recompute and publish the rate for the tax imposed under s. 78.01 (1). The new rate per gallon shall be calculated by multiplying the rate in effect at the time of the calculation by the amount obtained under sub. (2). After the calculation of the rate that takes effect on April 1, 2006, the department shall make no further calculation under this subsection and sub. (2). This subsection first applies to the rate that takes effect on April 1, 2020.

SB59,1064 Section 1064. 78.017 of the statutes is repealed.

SB59,1065 Section 1065. 78.018 of the statutes is created to read: