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SB720,41 6Section 41. 71.80 (27) of the statutes is created to read:
SB720,27,157 71.80 (27) Exception to pass-through entity level assessment. No later than
860 days after receipt of the department's audit determination, in a manner
9prescribed by the department, a pass-through entity with 5 or fewer members for all
10years under review may elect an audit assessment to be assessed separately to each
11pass-through member. This subsection does not apply to a pass-through entity if
12one or more of its members is a pass-through entity for any year under review or if
13the pass-through entity has made an election for the taxable year under s. 71.21 (6)
14(a) or 71.365 (4m) (a). The election under this subsection does not dismiss the duties
15of a tax matters member provided under sub. (26) (a) and (b) 2., 3., and 6.
SB720,42 16Section 42. 71.83 (1) (a) 12. of the statutes is created to read:
SB720,27,2317 71.83 (1) (a) 12. `Incomplete or incorrect pass-through entity return.' If any
18pass-through entity, as defined in s. 71.738 (3c), required under this chapter to file
19a return files an incomplete or incorrect return, the department, upon a showing by
20the department under s. 73.16 (4), shall assess the pass-through entity an amount
21equal to 25 percent of the amount of tax assessed under s. 71.745. The amount shall
22be assessed, levied, and collected in the same manner as additional income or
23franchise taxes.
SB720,43 24Section 43. 71.87 of the statutes is amended to read:
SB720,28,6
171.87 Definition. In this subchapter, “person feeling aggrieved" and “person
2aggrieved" include includes a pass-through entity, as defined in s. 71.738 (3c), and
3the spouse of a person against whom an additional assessment was made or who was
4denied a claim for refund for a taxable year for which a separate return was filed and
5include either spouse for a taxable year for which a joint return was filed or, if no
6return was filed, a joint return could have been filed.
SB720,44 7Section 44. 73.0305 of the statutes is amended to read:
SB720,28,14 873.0305 Revenue limits calculations. The department of revenue shall
9annually determine and certify to the state superintendent of public instruction, no
10later than the 4th Monday in June
at the superintendent's request, the allowable
11rate of increase under subch. VII of ch. 121. The allowable rate of increase is the
12percentage change, if not negative, in the consumer price index for all urban
13consumers, U.S. city average, between the preceding March 31 and the 2nd
14preceding March 31, as computed by the federal department of labor.
SB720,45 15Section 45. 73.09 (4) (c) of the statutes is amended to read:
SB720,28,2216 73.09 (4) (c) Recertification is contingent upon submission of an application for
17renewal, at least 60 days before the expiration date of the current certificate,
18attesting to the completion of the requirements specified in par. (b). Persons
19applying for renewal on the basis of attendance at the meetings called by the
20department under s. 73.06 (1) and by meeting continuing education requirements
21shall submit a $20 recertification fee, in an amount determined by the department
22not to exceed $75,
with their applications.
SB720,46 23Section 46. 73.09 (5) of the statutes is amended to read:
SB720,29,924 73.09 (5) Examinations. As provided in subs. (1) and (2), the department of
25revenue shall prepare and administer examinations for each level of certification.

1A person applying for an examination under this subsection shall submit a $20 an
2examination fee with the person's application. If the department administers and
3grades the examinations, the fee shall be the amount equal to the department's best
4estimate of the actual cost to administer and grade the examinations, but no greater
5than $75. If a test service provider administers and grades the examinations, the fee
6shall be the amount equal to the department's best estimate of the provider's actual
7cost to administer and grade the examinations, but no greater than $75.
The
8department of revenue shall grant certification to each person who passes the
9examination for that level.
SB720,47 10Section 47. 73.16 (4) of the statutes is amended to read:
SB720,29,1611 73.16 (4) Negligence determinations. The department shall not impose a
12penalty on a taxpayer under ss. 71.09 (11) (d), 71.83 (1) (a) 1. to 4. and 12. and (3) (a),
1376.05 (2), 76.14, 76.28 (6) (b), 76.39 (3), 76.645 (2), 77.60 (2) (intro.), (3), and (4), 78.68
14(3) and (4), and 139.25 (3) and (4), unless the department shows that the taxpayer's
15action or inaction was due to the taxpayer's willful neglect and not to reasonable
16cause.
SB720,48 17Section 48 . 74.315 (1) of the statutes is amended to read:
SB720,29,2218 74.315 (1) Submission. No later than October 1 of each year, the taxation
19district clerk shall submit to the department of revenue, on a form prescribed by the
20department, a listing of all the omitted taxes under s. 70.44 to be included on the
21taxation district's next tax roll, if the total of all such omitted taxes exceeds $5,000
22for any single description of property are $250 or more.
SB720,49 23Section 49 . 74.315 (1m) of the statutes is created to read:
SB720,30,424 74.315 (1m) Amount collected from property in a tax incremental district.
25A tax may not be included on a form submitted under sub. (1) if the tax was levied

1on a property within a tax incremental district, as defined in s. 60.85 (1) (n) or 66.1105
2(2) (k), unless the current value of the tax incremental district is lower than the tax
3incremental base, as defined in s. 60.85 (1) (m) or 66.1105 (2) (j), in the assessment
4year for which the tax was collected.
SB720,50 5Section 50 . 74.315 (2) of the statutes is amended to read:
SB720,30,146 74.315 (2) Equalized valuation Amount determined. After receiving the form
7under sub. (1), but no later than November 15, the department of revenue shall
8determine the amount of any change in the taxation district's equalized valuation
9that results from considering the valuation represented by the taxes described under
10sub. (1)
taxes to be shared with each taxing jurisdiction for which the taxation district
11collected taxes and determine the amount of taxes collected under s. 70.44 to be
12shared with each taxing jurisdiction for which the taxation district collected taxes
.
13The department's determination under this subsection is subject to review only
14under s. 227.53.
SB720,51 15Section 51 . 74.315 (3) of the statutes is amended to read:
SB720,30,2116 74.315 (3) Notice and distribution. If the department of revenue determines
17under sub. (2) that the taxation district's equalized valuation changed as a result of
18considering the valuation represented by the taxes described under sub. (1), the
The
19department shall notify the taxation district and the taxation district shall distribute
20the resulting collections under ss. 74.23 (1) (a) 5., 74.25 (1) (a) 4m., and 74.30 (1) (dm)
21resulting from the determinations made under sub. (2).
SB720,52 22Section 52. 76.04 (1) of the statutes is amended to read:
SB720,31,223 76.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
24accurate statement in such manner and form and setting forth such facts as the
25department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports

1for railroad companies shall be filed on or before April 15 and for conservation and
2regulation companies, air carriers and pipeline companies
on or before May 1.
SB720,53 3Section 53. 76.07 (1) of the statutes is amended to read:
SB720,31,94 76.07 (1) Duty of department. The department on or before August 1
5September 15 in each year in the case of railroad companies, and on or before
6September 15 in the case of air carrier companies, conservation and regulation
7companies and pipeline companies,
shall, according to its best knowledge and
8judgment, ascertain and determine the full market value of the property of each
9company within the state.
SB720,54 10Section 54. 76.075 of the statutes is amended to read:
SB720,31,25 1176.075 Adjustments of assessments. Within 4 years after the due date, or
12extended due date, of the report under s. 76.04, any person subject to taxation under
13this subchapter may request the department to make, or the department may make,
14an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
15adjustment under this section results in an increase in the tax due under this
16subchapter, the person shall pay the amount of the tax increase plus interest on that
17amount at the rate of 1 percent per month from the due date or extended due date
18of the report under s. 76.04 until the date of final determination and interest at the
19rate of 1.5 percent per month from the date of final determination until the date of
20payment. If an adjustment under this section results in a decrease in the tax due
21under this subchapter, the department shall refund the appropriate amount plus
22interest at the rate of 0.75 0.25 percent per month from the due date or extended due
23date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)
24and (7), as they apply to income and franchise tax adjustments, apply to adjustments
25under this section. Review of the adjustments is as stated in s. 76.08.
SB720,55
1Section 55. 76.13 (3) of the statutes is amended to read:
SB720,32,132 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
3secretary of administration, increases or decreases the assessment of any company,
4the department shall immediately redetermine the tax of the company on the basis
5of the revised assessment, and shall certify and deliver the revised assessment to the
6secretary of administration as a revision of the tax roll. If the amount of tax upon
7the assessment as determined by the court is less than the amount paid by the
8company, the secretary of administration shall refund the excess to the company with
9interest at the rate of 9 3 percent per year. If the amount of the tax upon the
10assessment as determined by the court is in excess of the amount of the tax as
11determined by the department, interest shall be paid on the additional amount at the
12rate of 12 percent per year from the date of entry of judgment to the date the
13judgment becomes final, and at 1.5 percent per month thereafter until paid.
SB720,56 14Section 56. 76.28 (4) (b) of the statutes is amended to read:
SB720,32,2315 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
16power company under par. (a), the department shall certify the overpayments to the
17department of administration, which shall audit the amount of the overpayments
18and the secretary of administration shall pay the amounts determined by means of
19the audit. All refunds of license fees under this subsection shall bear interest at the
20annual rate of 9 3 percent from the date of the original payment to the date when
21the refund is made. The time for making additional levies of license fees or claims
22for refunds of excess license fees paid, in respect to any year, shall be limited to 4
23years after the time the report for such year was filed.
SB720,57 24Section 57. 76.28 (11) of the statutes is amended to read:
SB720,33,7
176.28 (11) Payment before contesting. No action or proceeding, except a
2petition for redetermination under sub. (4), may be brought by a light, heat or power
3company against this state to contest any assessment of a tax under this section
4unless the taxpayer first pays to this state the amount of tax assessed. If the
5taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
6including payment of interest at 9 3 percent per year on the amount of the money
7paid from the date of payment until the date of judgment.
SB720,58 8Section 58. 76.39 (4) (d) of the statutes is amended to read:
SB720,33,149 76.39 (4) (d) All refunds shall be certified by the department to the department
10of administration which shall audit the amount of the refunds and the secretary of
11administration shall pay the amount, together with interest at the rate of 9 3 percent
12per year from the date payment was made. All additional taxes shall bear interest
13at the rate of 12 percent per year from the time they should have been paid to the date
14upon which the additional taxes shall become delinquent if unpaid.
SB720,59 15Section 59. 76.48 (5) of the statutes is amended to read:
SB720,34,216 76.48 (5) Additional assessments may be made, if notice of such assessment is
17given, within 4 years of the date the annual return was filed, but if no return was
18filed, or if the return filed was incorrect and was filed with intent to defeat or evade
19the tax, an additional assessment may be made at any time upon the discovery of
20gross revenues by the department. Refunds may be made if a claim for the refund
21is filed in writing with the department within 4 years of the date the annual return
22was filed. Refunds shall bear interest at the rate of 9 3 percent per year and shall
23be certified by the department to the secretary of administration who shall audit the
24amounts of such overpayments and pay the amount audited. Additional

1assessments shall bear interest at the rate of 12 percent per year from the time they
2should have been paid to the date upon which they shall become delinquent if unpaid.
SB720,60 3Section 60. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
4(13gm) (a) and amended to read:
SB720,34,95 77.51 (13gm) (a) “Retailer engaged in business in this state” does not include
6a retailer who has no activities as described in sub. (13g), except for activities
7described in sub. (13g) (c), unless the retailer meets either of the following criteria
8retailer's annual gross sales into this state exceed $100,000 in the previous year or
9current calendar year:.
SB720,61 10Section 61. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
SB720,62 11Section 62. 77.51 (13gm) (b) of the statutes is amended to read:
SB720,34,1712 77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state
13exceed $100,000 in the previous calendar year or the retailer's annual number of
14separate sales transactions into this state is 200 or more in the previous year
, the
15retailer shall register with the department and collect the taxes administered under
16s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
17calendar year.
SB720,63 18Section 63. 77.51 (13gm) (c) of the statutes is amended to read:
SB720,35,219 77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state
20are $100,000 or less in the previous calendar year and the retailer's annual number
21of separate sales transactions into this state is less than 200 in the previous year
, the
22retailer is not required to register with the department and collect the taxes
23administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
24until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2.
25exceed $100,000 for the current calendar year, at which time the retailer shall

1register with the department and collect the tax for the remainder of the current
2calendar year.
SB720,64 3Section 64. 77.51 (13gm) (d) 1. of the statutes is repealed.
SB720,65 4Section 65. 77.51 (13gm) (d) 2. of the statutes is amended to read:
SB720,35,65 77.51 (13gm) (d) 2. The annual amounts described in this subsection include
6“Gross sales” includes both taxable and nontaxable sales.
SB720,66 7Section 66. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
SB720,67 8Section 67. 77.51 (13gm) (d) 5. of the statutes is amended to read:
SB720,35,119 77.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales
10include all sales into this state by the retailer on behalf of other persons and all sales
11into this state by another person on the retailer's behalf.
SB720,68 12Section 68 . 77.52 (2m) (b) of the statutes is amended to read:
SB720,35,2113 77.52 (2m) (b) With respect to the type of services subject to tax under sub. (2)
14(a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all
15tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
16or (d) physically transferred, or transferred electronically, to the customer in
17conjunction with the selling, performing, or furnishing of the service is a sale of
18tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
19or (d) separate from the selling, performing, or furnishing of the service, regardless
20of whether the purchaser claims an exemption on its purchase of the service. This
21paragraph does not apply to services provided by veterinarians
.
SB720,69 22Section 69 . 77.54 (6) (am) 2. of the statutes is amended to read:
SB720,36,623 77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other
24packaging and shipping materials for use in packing, packaging or shipping tangible
25personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,

1labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials
2are used by the purchaser to transfer merchandise to customers or physically
3transferred to the customer in conjunction with the selling, performing, or
4furnishing of the type of services under s. 77.52 (2) (a) 7., 10, 11., or 20. that are
5exempt from or not subject to taxation under this subchapter. This subdivision does
6not apply to services provided by veterinarians
.
SB720,70 7Section 70. 77.54 (9a) (f) of the statutes is amended to read:
SB720,36,188 77.54 (9a) (f) Any corporation, community chest fund, or foundation or
9association organized and operated exclusively for religious, charitable, scientific or
10educational purposes, or for the prevention of cruelty to children or animals, except
11hospital service insurance corporations under s. 613.80 (2), no part of the net income
12of which inures to the benefit of any private stockholder, shareholder, member or
13corporation
that is exempt from federal income tax under section 501 (c) (3) of the
14Internal Revenue Code and has received a determination letter from the internal
15revenue service. The exemption under this paragraph applies to churches and
16religious organizations that meet the requirements of section 501 (c) (3) but are not
17required to apply for and obtain tax-exempt status from the internal revenue
18service
.
SB720,71 19Section 71. 77.61 (5) (b) 8m. of the statutes is created to read:
SB720,36,2120 77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit
21bureau to the extent necessary for the bureau to carry out its duties under 13.94.
SB720,72 22Section 72. 79.02 (1) of the statutes is amended to read:
SB720,37,223 79.02 (1) The Except as provided in sub. (2) (b), the department of
24administration, upon certification by the department of revenue, shall distribute

1shared revenue payments to each municipality and county on the 4th Monday in July
2and the 3rd Monday in November.
SB720,73 3Section 73. 79.02 (2) (b) of the statutes is amended to read:
SB720,37,84 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
5equal 15 percent of the municipality's or county's estimated payments under ss.
679.035 and 79.04 and 100 percent of the municipality's estimated payments under
7s. 79.05. Upon certification by the department of revenue, the estimated payment
8under s. 79.05 may be distributed before the 4th Monday in July.
SB720,74 9Section 74. 79.02 (3) (a) of the statutes is amended to read:
SB720,37,1310 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
11in November shall equal that municipality's or county's entitlement under ss. 79.035,
1279.04, and 79.05 for the current year, minus the amount distributed to the
13municipality or county in July under sub. (2) (b).
SB720,75 14Section 75. 79.02 (3) (e) of the statutes is amended to read:
SB720,37,2015 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
16amount of the November payments to each county and municipality under s. 79.035
17sub. (1) shall be reduced by an amount equal to the amount of supplements paid from
18the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
19municipality received for the fiscal year in which a payment is made under this
20section, as determined under s. 49.45 (51).
SB720,76 21Section 76. 79.035 (6) of the statutes is amended to read:
SB720,38,222 79.035 (6) Beginning with the distributions in 2016 and ending with the
23distributions in 2035, the annual payment under this section s. 79.02 (1) to a county
24in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located

1shall be the amount otherwise determined for the county under this section, minus
2$4,000,000.
SB720,77 3Section 77. 79.035 (7) (b) of the statutes is amended to read:
SB720,38,124 79.035 (7) (b) Beginning with the first payment due under this section s. 79.02
5(1)
after the county or municipality receives a grant under s. 16.047 (4m), the
6department of administration shall apply the reduction determined under par. (a) for
7each county and municipality by reducing 10 consecutive annual payments under
8this section s. 79.02 (1) to the county or municipality by equal amounts. If in any year
9the reduction under this paragraph for a county or municipality exceeds the payment
10under this section for the county or municipality, the department of administration
11shall apply the excess amount of the reduction to the payment to the county or
12municipality under s. 79.04.
SB720,78 13Section 78 . 79.05 (1) (am) of the statutes is amended to read:
SB720,38,1814 79.05 (1) (am) “Inflation factor" means a percentage equal to the average
15annual percentage change in the U.S. consumer price index for all urban consumers,
16U.S. city average, as determined by the U.S. department of labor, for the 12 months
17ending on September 30 August 31 of the year before the statement under s. 79.015,
18except that the percentage under this paragraph shall not be less than zero.
SB720,79 19Section 79 . 79.05 (2m) of the statutes is amended to read:
SB720,38,2220 79.05 (2m) Annually, on November October 1, the department of revenue shall
21certify the appropriate percentage change in the consumer price index that is to be
22used in the requirement under sub. (1) (am) to the joint committee on finance.
SB720,80 23Section 80. Initial applicability.
SB720,38,2524 (1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
25applies to claims filed after December 31, 2019.
SB720,39,3
1(2) Situs of income by nonresidents. The treatment of ss. 71.04 (1) (a), (b), and
2(c), (3) (b), (4) (intro.), (9), and (9m) and 71.25 (6) (intro.) first applies to taxable years
3beginning after December 31, 2019.
SB720,39,64 (3) Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and
5(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02
6(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in 2021.
SB720,81 7Section 81. Effective dates. This act takes effect on the day after publication,
8except as follows:
SB720,39,109 (1) Objections to manufacturing assessments. The treatment of s. 70.995 (8)
10(c) 1. and 2. and (d) takes effect on the first January 1 after publication.
SB720,39,1211 (2) Board of review training. The treatment of s. 70.46 (4) takes effect on the
12first January 1 after publication.
SB720,39,1413 (3) Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes
14effect on January 1, 2021.
SB720,39,1515 (End)
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