SB59: Bill Text

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:

SB59,669,14 78.018 Rate adjustment. On October 1, 2019, the rate of the tax imposed under s. 78.01 (1) is increased by 8 cents.

SB59,1066 Section 1066. 78.12 (4) (a) 4. of the statutes is amended to read:

SB59,669,17 78.12 (4) (a) 4. Multiply the number of gallons under subd. 3. by the rate published under s. 78.015 as increased under s. 78.017 78.018.

SB59,1067 Section 1067. 78.12 (4) (b) 2. of the statutes is amended to read:

SB59,669,20 78.12 (4) (b) 2. Multiply the number of gallons under subd. 1. by the rate published under s. 78.015 as increased under s. 78.017 78.018.

SB59,1068 Section 1068. 79.01 (2d) of the statutes is renumbered 79.01 (2d) (intro.) and amended to read:

SB59,670,2 79.01 (2d) (intro.) There is established an account in the general fund entitled the “County and Municipal Aid Account." The total amount to be distributed in 2011 to counties and municipalities from the county and municipal aid account is as follows:

SB59,670,4 (a) In 2011, $824,825,715 and the total amount to be distributed to counties and municipalities in.

SB59,670,6 (b) Beginning in 2012, and in each year thereafter, from the county and municipal aid account is and ending in 2019, $748,075,715.

SB59,1069 Section 1069. 79.01 (2d) (c) of the statutes is created to read:

SB59,670,8 79.01 (2d) (c) In 2020, and in each year thereafter, $763,137,229.

SB59,1070 Section 1070. 79.035 (5) of the statutes is renumbered 79.035 (5) (a) and amended to read:

SB59,670,14 79.035 (5) (a) Except as provided in sub. (6), for the distribution distributions beginning in 2013 and subsequent years ending in 2019, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012.

SB59,1071 Section 1071. 79.035 (5) (b) of the statutes is created to read:

SB59,670,19 79.035 (5) (b) Except as provided in sub. (6), for the distribution in 2020 and subsequent years, each county and municipality shall receive a payment under this section that is equal to the amount of the payment determined for the county or municipality under this section for 2012, increased by 2 percent.

SB59,1072 Section 1072 . 79.035 (7) (a) 1. of the statutes is amended to read:

SB59,670,23 79.035 (7) (a) 1. For an urban mass transit system that is eligible to receive state aid under s. 85.20 (4m) (a) 6. cm. or d. and serving a population exceeding 200,000, 75 20 percent of the total amount of grants received under s. 16.047 (4m).

SB59,1073 Section 1073 . 79.05 (2) (c) of the statutes is amended to read:

SB59,671,18 79.05 (2) (c) Its municipal budget; exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, levy limit adjustments under s. 66.0602 (3) (e) 10., recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year of the statement under s. 79.015 increased over its municipal budget as adjusted under sub. (6); exclusive of principal and interest on long-term debt and exclusive of revenue sharing payments under s. 66.0305, levy limit adjustments under s. 66.0602 (3) (e) 10., recycling fee payments under s. 289.645, expenditures of grant payments under s. 16.297 (1m), unreimbursed expenses related to an emergency declared under s. 323.10, expenditures from moneys received pursuant to P.L. 111-5, and expenditures made pursuant to a purchasing agreement with a school district whereby the municipality makes purchases on behalf of the school district; for the year before that year by less than the sum of the inflation factor and the valuation factor, rounded to the nearest 0.10 percent.

SB59,1074 Section 1074 . 79.10 (4) of the statutes is amended to read:

SB59,671,23 79.10 (4) School levy tax credit. Except as provided in sub. (5m), the amount appropriated under s. 20.835 (3) (b) shall be distributed to municipalities in proportion to their share of the sum of average school tax levies for all municipalities. No municipality shall receive a payment under this subsection after 2020.

SB59,1075 Section 1075 . 79.10 (5m) of the statutes is amended to read:

SB59,672,6 79.10 (5m) First dollar credit. Each municipality shall receive, from the appropriation under s. 20.835 (3) (b), an amount determined by multiplying the school tax rate by the estimated fair market value, not exceeding the value determined under sub. (11) (d), of every parcel of real property with improvements that is located in the municipality. No municipality shall receive a payment under this subsection after 2020.

SB59,1076 Section 1076 . 79.14 of the statutes is amended to read:

SB59,672,13 79.14 School levy tax credit. The appropriation under s. 20.835 (3) (b), for the payments under s. 79.10 (4), is $319,305,000 in 1994, 1995, and 1996; $469,305,000 beginning in 1997 and ending in 2006; $593,050,000 in 2007; $672,400,000 in 2008; $747,400,000 in 2009; $732,550,000 in 2010, 2011, and 2012; $747,400,000 in 2013, 2014, and 2015; $853,000,000 in 2016 and 2017; and $940,000,000 in 2018, 2019, and in each year thereafter 2020.

SB59,1077 Section 1077 . 79.15 of the statutes is amended to read:

SB59,672,19 79.15 Improvements credit. The total amount paid each year to municipalities from the appropriation account under s. 20.835 (3) (b) for the payments under s. 79.10 (5m) is $75,000,000 in 2009, $145,000,000 in 2010, and $150,000,000 in each year beginning in 2011 and in each year thereafter ending in 2020.

SB59,1078 Section 1078. 84.013 (3) (af) of the statutes is created to read:

SB59,672,23 84.013 (3) (af) I 43 extending approximately 14.3 miles between Silver Spring Drive in the city of Glendale and STH 60 in the village of Grafton, in Milwaukee and Ozaukee counties.

SB59,1079 Section 1079. 84.016 (2) of the statutes is amended to read: