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Law Revision Committee prefatory note: This bill is a remedial legislation
proposal, requested by the Department of Revenue and introduced by the Law Revision
Committee under s. 13.83 (1) (c) 4. and 5., stats. After careful consideration of the various
provisions of the bill, the Law Revision Committee has determined that this bill makes
minor substantive changes in the statutes, and that these changes are desirable as a
matter of public policy.
AB1033,1 1Section 1 . 60.85 (2) (b) 7. of the statutes is repealed.
Note: This Section repeals an exception to the town tax increment law for the
town of Brookfield in Waukesha County. Sections 2 to 5 delete cross-references to this
exception.
AB1033,2 2Section 2 . 60.85 (2) (c) of the statutes is amended to read:
AB1033,3,73 60.85 (2) (c) Except as provided in par. (b) 7., no No town may exercise any
4power under this subsection within the extraterritorial zoning jurisdiction of a city
5or village, as that term is defined in s. 62.23 (7a) (a), unless the city's or village's
6governing body adopts a resolution which approves the town's exercise of power
7under this subsection within such an extraterritorial zoning jurisdiction.
AB1033,3 8Section 3 . 60.85 (3) (h) 4. of the statutes is amended to read:
AB1033,3,139 60.85 (3) (h) 4. Declares the district to be either an agricultural project district,
10forestry project district, manufacturing project district, or tourism project district,
11and identifies the North American Industry Classification System industry number
12of each activity under each project for which project costs are to be expended; or
13declares the district to be a project described in sub. (2) (b) 7
.
AB1033,4 14Section 4 . 60.85 (3) (h) 5. a. of the statutes is amended to read:
AB1033,3,1715 60.85 (3) (h) 5. a. That not less than 75 percent, by area, of the real property
16within the district is to be used for projects of a single one of the project types listed
17under sub. (2) (b) 1. to 4. or 7. and in accordance with the declaration under subd. 4.
AB1033,5
1Section 5 . 60.85 (3) (h) 5. c. of the statutes is amended to read:
AB1033,4,42 60.85 (3) (h) 5. c. That the project costs of the district are limited to those
3specified under sub. (2) (b) and relate directly to a project described in sub. (2) (b)
47. or to
promoting agriculture, forestry, manufacturing, or tourism development.
AB1033,6 5Section 6 . 60.85 (5) (e) of the statutes is repealed.
Note: This Section repeals a requirement that a town clerk, no later than May 15
each year, file with the department of revenue a list of the expenditures made in the
previous year for a town tax incremental district.
AB1033,7 6Section 7 . 66.1105 (2) (f) 1. (intro.) of the statutes is amended to read:
AB1033,5,27 66.1105 (2) (f) 1. (intro.) “Project costs" mean any expenditures made or
8estimated to be made or monetary obligations incurred or estimated to be incurred
9by the city which are listed in a project plan as costs of public works or improvements
10within a tax incremental district or, to the extent provided in this subd. 1. (intro.) or
11subds. 1. k., 1. m., and 1. n., or sub. (20) (c), without the district, plus any incidental
12costs, diminished by any income, special assessments, or other revenues, including
13user fees or charges, other than tax increments, received or reasonably expected to
14be received by the city in connection with the implementation of the plan. For any
15tax incremental district for which a project plan is approved on or after July 31, 1981,
16only a proportionate share of the costs permitted under this subdivision may be
17included as project costs to the extent that they benefit the tax incremental district,
18except that expenditures made or estimated to be made or monetary obligations
19incurred or estimated to be incurred by a 1st class city, to fund parking facilities
20ancillary to and within one mile from public entertainment facilities, including a
21sports and entertainment arena, shall be considered to benefit any tax incremental
22district located in whole or in part within a one-mile radius of such parking facilities.

1To the extent the costs benefit the municipality outside the tax incremental district,
2a proportionate share of the cost is not a project cost. “Project costs" include:
AB1033,8 3Section 8 . 66.1105 (2) (f) 1. m. of the statutes is repealed.
Note: This Section repeals a statute relating to project costs for a one-half mile
radius of a tax incremental district in the city of Kenosha. Sections 7 and 12 delete a
cross-reference to this statute. Section 9 deletes language that is obsolete after the
repeal of the statute in this Section.
AB1033,9 4Section 9 . 66.1105 (2) (f) 1. n. of the statutes is amended to read:
AB1033,5,85 66.1105 (2) (f) 1. n. With regard to a tax incremental district that is located
6anywhere other than a city to which sub. (6) (d) applies, and subject
Subject to sub.
7(4m) (d), project costs incurred for territory that is located within a one-half mile
8radius of the district's boundaries and within the city that created the district.
AB1033,10 9Section 10 . 66.1105 (6) (am) 2. e. of the statutes is repealed.
Note: This Section repeals an exception for a tax incremental district in the
village of Denmark.
AB1033,11 10Section 11 . 66.1105 (6) (am) 2. f. of the statutes is repealed.
Note: This Section repeals an exception for a tax incremental district in the city
of Marinette.
AB1033,12 11Section 12 . 66.1105 (18) (c) 2. of the statutes is amended to read:
AB1033,5,1412 66.1105 (18) (c) 2. Notwithstanding the provisions under sub. (2) (f) 1. k., m.,
13and n., a multijurisdictional tax incremental district may not incur project costs for
14any area that is outside of the district's boundaries.
AB1033,13 15Section 13. 70.47 (8) (d) of the statutes is amended to read:
AB1033,5,1916 70.47 (8) (d) It may and upon request of the assessor or the objector shall compel
17the attendance of witnesses, except objectors who may testify by telephone, and the
18production of all books, inventories, appraisals, documents and other data which
19may throw light upon the value of property.
Note: This Section completes the repeal of language the Wisconsin Supreme
Court found unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI
20, and reinstates statutory language that existed prior to the modifications made by

2007 Wisconsin Act 86 deemed unconstitutional by the court. This repeal was
inadvertently omitted from 2017 Wisconsin Act 358, prior remedial legislation.
AB1033,14 1Section 14. 70.48 of the statutes is amended to read:
AB1033,6,21 270.48 Assessor to attend board of review. The assessor or the assessor's
3authorized representative shall attend without order or subpoena all hearings before
4the board of review and under oath submit to examination and fully disclose to the
5board such information as the assessor may have touching the assessment and any
6other matters pertinent to the inquiry being made. All part-time assessors shall
7receive the same compensation for such attendance as is allowed to the members of
8the board but no county assessor or member of a county assessor's staff shall receive
9any compensation other than that person's regular salary for attendance at a board
10of review. The clerk shall make all corrections to the assessment roll ordered by the
11board of review, including all changes in the valuation of real property. When any
12valuation of real property is changed, the clerk shall enter the valuation fixed by the
13board in red ink in the proper class above the figures of the assessor, and the figures
14of the assessor shall be crossed out with red ink
and enter a note of the valuation of
15the assessor and the change to that valuation made by the board
. The clerk shall also
16enter upon the assessment roll, in the proper place, the names of all persons found
17liable to taxation on personal property by the board of review, setting opposite such
18names respectively the aggregate valuation of such property as determined by the
19assessor, after deducting exemptions and making such corrections as the board has
20ordered. All changes in valuation of personal property made by the board of review
21shall be made in the same manner as changes in real estate.
Note: This Section requires a clerk, when any valuation of real property is
changed, to enter a note of the valuation made by the assessor and the change to a
valuation made by the board of review.
AB1033,15 22Section 15 . 71.05 (6) (a) 15. of the statutes is amended to read:
AB1033,7,6
171.05 (6) (a) 15. Except as provided under s. 71.07 (3p) (c) 5., the amount of the
2credits computed under s. 71.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t),
3(3w), (3wm), (3y), (4k), (4n), (5e), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and not
4passed through by a partnership, limited liability company, or tax-option
5corporation that has added that amount to the partnership's, company's, or
6tax-option corporation's income under s. 71.21 (4) or 71.34 (1k) (g).
AB1033,16 7Section 16. 71.07 (5e) of the statutes is repealed.
Note: This Section repeals an individual credit that does not apply for taxable
years that begin after December 31, 2013. Sections 15 and 17 to 20 repeal
cross-references to this credit.
AB1033,17 8Section 17 . 71.08 (1) (intro.) of the statutes is amended to read:
AB1033,7,179 71.08 (1) Imposition. (intro.) If the tax imposed on a natural person, married
10couple filing jointly, trust, or estate under s. 71.02, not considering the credits under
11ss. 71.07 (1), (2dx), (2dy), (3m), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (5b), (5d),
12(5e), (5i), (5j), (5n), (6), (6e), (8b), (9e), (9m), and (9r), 71.28 (1dx), (1dy), (2m), (3), (3n),
13(3t), (3w), (3wm), and (3y), 71.47 (1dx), (1dy), (2m), (3), (3n), (3t), (3w), and (3y), 71.57
14to 71.61, and 71.613 and subch. VIII and payments to other states under s. 71.07 (7),
15is less than the tax under this section, there is imposed on that natural person,
16married couple filing jointly, trust or estate, instead of the tax under s. 71.02, an
17alternative minimum tax computed as follows:
AB1033,18 18Section 18 . 71.10 (4) (gy) of the statutes is repealed.
AB1033,19 19Section 19. 71.21 (4) (a) of the statutes is amended to read:
AB1033,7,2320 71.21 (4) (a) The amount of the credits computed by a partnership under s.
2171.07 (2dm), (2dx), (2dy), (3g), (3h), (3n), (3q), (3s), (3t), (3w), (3wm), (3y), (4k), (4n),
22(5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed through to partners
23shall be added to the partnership's income.
AB1033,20
1Section 20 . 71.26 (2) (a) 4. of the statutes, as affected by 2021 Wisconsin Act
2127
, is amended to read:
AB1033,8,83 71.26 (2) (a) 4. Plus the amount of the credit computed under s. 71.28 (1dm),
4(1dx), (1dy), (3g), (3h), (3n), (3q), (3t), (3w), (3wm), (3y), (5e), (5g), (5i), (5j), (5k), (5r),
5(5rm), (6n), and (10) and not passed through by a partnership, limited liability
6company, or tax-option corporation that has added that amount to the partnership's,
7limited liability company's, or tax-option corporation's income under s. 71.21 (4) or
871.34 (1k) (g).
AB1033,21 9Section 21. 71.28 (5e) of the statutes is repealed.
Note: This Section repeals a corporate credit that does not apply for taxable years
that begin after December 31, 2013. Sections 22 and 23 repeal cross-references to this
credit.
AB1033,22 10Section 22 . 71.30 (3) (es) of the statutes is repealed.
AB1033,23 11Section 23 . 71.34 (1k) (g) of the statutes is amended to read:
AB1033,8,1512 71.34 (1k) (g) An addition shall be made for credits computed by a tax-option
13corporation under s. 71.28 (1dm), (1dx), (1dy), (3), (3g), (3h), (3n), (3q), (3t), (3w),
14(3wm), (3y), (4), (5), (5e), (5g), (5i), (5j), (5k), (5r), (5rm), (6n), and (10) and passed
15through to shareholders.
AB1033,24 16Section 24 . 71.45 (2) (a) 10. of the statutes, as affected by 2021 Wisconsin Act
17127
, is amended to read:
AB1033,9,218 71.45 (2) (a) 10. By adding to federal taxable income the amount of credit
19computed under s. 71.47 (1dm) to (1dy), (3g), (3h), (3n), (3q), (3w), (3y), (5e), (5g), (5i),
20(5j), (5k), (5r), (5rm), (6n), and (10) and not passed through by a partnership, limited
21liability company, or tax-option corporation that has added that amount to the
22partnership's, limited liability company's, or tax-option corporation's income under

1s. 71.21 (4) or 71.34 (1k) (g) and the amount of credit computed under s. 71.47 (1), (3),
2(3t), (4), (4m), and (5).
AB1033,25 3Section 25. 71.47 (5e) of the statutes is repealed.
Note: This Section repeals an insurance company credit that does not apply for
taxable years that begin after December 31, 2013. Sections 24 and 26 repeal
cross-references to this credit.
AB1033,26 4Section 26 . 71.49 (1) (es) of the statutes is repealed.
AB1033,27 5Section 27 . 77.51 (5m) of the statutes is repealed.
AB1033,28 6Section 28. 77.52 (13) of the statutes is amended to read:
AB1033,9,187 77.52 (13) For the purpose of the proper administration of this section and to
8prevent evasion of the sales tax it shall be presumed that all receipts are subject to
9the tax until the contrary is established. The burden of proving that a sale of tangible
10personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
11is not a taxable sale at retail is upon the person who makes the sale unless that
12person takes from the purchaser an electronic or a paper certificate, in a manner
13prescribed by the department, to the effect that the property, item, good, or service
14is purchased for resale or is otherwise exempt, except that no certificate is required
15for the sale of tangible personal property, or items, property, or goods under sub. (1)
16(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
17(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
18(51), (52), (64), (66), and (67).
Note: The sale of patient health care records to the patient or to an authorized
person is exempt from state sales tax. This Section eliminates the requirement that a
purchaser of these products provide the seller with an exemption certificate when making
an exempt purchase.
AB1033,29 19Section 29. 77.53 (10) of the statutes is amended to read:
AB1033,9,2120 77.53 (10) For the purpose of the proper administration of this section and to
21prevent evasion of the use tax and the duty to collect the use tax, it is presumed that

1tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
2(d), or taxable services sold by any person for delivery in this state is sold for storage,
3use, or other consumption in this state until the contrary is established. The burden
4of proving the contrary is upon the person who makes the sale unless that person
5takes from the purchaser an electronic or paper certificate, in a manner prescribed
6by the department, to the effect that the property, or items, property, or goods under
7s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
8exempt from the tax, except that no certificate is required for the sale of tangible
9personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
10services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
11(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), and (67).
Note: The sale of patient health care records to the patient or to an authorized
person, and the sale of farm-raised fish to a registered fish farm or to a person holding
a permit for the stocking of fish, are each exempt from state use tax. This Section
eliminates the requirement that a purchaser of either of these products provide the seller
with an exemption certificate when making an exempt purchase.
AB1033,30 12Section 30. 77.54 (14m) of the statutes is renumbered 77.54 (14) (en) and
13amended to read:
AB1033,10,1614 77.54 (14) (en) For purposes of sub. (14), insulin Insulin furnished by a
15pharmacist to a person for treatment of diabetes as directed by a physician shall be
16deemed dispensed on prescription
of a human being.
Note: This Section modifies the current sales tax exemption for insulin furnished
by a pharmacist to a person for the treatment of diabetes of a human being by removing
the requirement that the purchaser present to the seller a sales tax exemption certificate
issued by the Department of Revenue.
AB1033,31 17Section 31. 77.585 (9) of the statutes is repealed.
Note: This Section repeals a sales and use tax exemption for certain investments
that had to be made within 24 months after July 1, 2007. Section 27 repeals a definition
related to this exemption.
AB1033,32 18Section 32 . 120.135 of the statutes is repealed.

Note: This Section repeals a statute relating to capital improvement funds for
schools. Section 33 deletes a cross-reference to this statute. Section 34 repeals a statute
that is obsolete after the repeal of the statute in this Section.
AB1033,33 1Section 33 . 121.07 (6) (a) (intro.) of the statutes is amended to read:
AB1033,11,122 121.07 (6) (a) (intro.) “Shared cost" is the sum of the net cost of the general fund
3and the net cost of the debt service fund, except that “shared cost" excludes any costs,
4including attorney fees, incurred by a school district as a result of its participation
5in a lawsuit commenced against the state, beginning with such costs incurred in the
6fiscal year in which the lawsuit is commenced, excludes any expenditures from a
7capital improvement fund created under s. 120.135 or
a capital improvement trust
8fund created under s. 120.137, excludes any debt service costs associated with an
9environmental remediation project under s. 67.05 (7) (er), and excludes the costs of
10transporting those transfer pupils for whom the school district operating under ch.
11119 does not receive intradistrict transfer aid under s. 121.85 (6) as a result of s.
12121.85 (6) (am). In this paragraph:
AB1033,34 13Section 34 . 121.91 (4) (h) of the statutes is repealed.
AB1033,11,1414 (End)
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