This is the preview version of the Wisconsin State Legislature site.
Please see http://docs.legis.wisconsin.gov for the production version.
SB2,95 25Section 95. 76.04 (1) of the statutes is amended to read:
SB2,43,5
176.04 (1) Every company defined in s. 76.02 shall, annually, file a true and
2accurate statement in such manner and form and setting forth such facts as the
3department shall deem necessary to enforce ss. 76.01 to 76.26. The annual reports
4for railroad companies shall be filed on or before April 15 and for conservation and
5regulation companies, air carriers and pipeline companies
on or before May 1.
SB2,96 6Section 96. 76.07 (1) of the statutes is amended to read:
SB2,43,127 76.07 (1) Duty of department. The department on or before August 1
8September 15 in each year in the case of railroad companies, and on or before
9September 15 in the case of air carrier companies, conservation and regulation
10companies and pipeline companies,
shall, according to its best knowledge and
11judgment, ascertain and determine the full market value of the property of each
12company within the state.
SB2,97 13Section 97. 76.075 of the statutes is amended to read:
SB2,44,3 1476.075 Adjustments of assessments. Within 4 years after the due date, or
15extended due date, of the report under s. 76.04, any person subject to taxation under
16this subchapter may request the department to make, or the department may make,
17an adjustment to the data under s. 76.07 (4g) or (4r) submitted by the person. If an
18adjustment under this section results in an increase in the tax due under this
19subchapter, the person shall pay the amount of the tax increase plus interest on that
20amount at the rate of 1 percent per month from the due date or extended due date
21of the report under s. 76.04 until the date of final determination and interest at the
22rate of 1.5 percent per month from the date of final determination until the date of
23payment. If an adjustment under this section results in a decrease in the tax due
24under this subchapter, the department shall refund the appropriate amount plus
25interest at the rate of 0.75 0.25 percent per month from the due date or extended due

1date under s. 76.04 until the date of refund. Sections 71.74 (1) and (2) and 71.75 (6)
2and (7), as they apply to income and franchise tax adjustments, apply to adjustments
3under this section. Review of the adjustments is as stated in s. 76.08.
SB2,98 4Section 98. 76.13 (1) of the statutes is amended to read:
SB2,44,145 76.13 (1) The department shall compute and levy a tax upon the property of
6each company defined in s. 76.02, as assessed in the manner specified in ss. 76.07 and
776.08, at the average net rate of taxation determined under s. 76.126. The amount
8of tax to be paid by each such company shall be extended upon a tax roll opposite the
9description of the property of the respective companies. The tax rolls for all
10companies required to be assessed on or before August 1 in each year under s. 76.07
11(1) shall be completed on or before August 10, and for all companies required to be
12assessed on or before
September 15 in each year under s. 76.07 (1) shall be completed
13on or before October 1; and the department shall thereupon attach to each such roll
14a certificate signed by the secretary of revenue, which shall be as follows:
SB2,44,22 15“I hereby certify that the foregoing tax roll includes the property of all railroad
16companies, air carrier companies, conservation and regulation companies or
17pipeline companies, as the case may be, defined in s. 76.02, liable to taxation in this
18state; that the valuation of the property of each company as set down in said tax roll
19is the full market value thereof as assessed by the department of revenue, except as
20changed by court judgment, and that the taxes thereon charged in said tax roll have
21been assessed and levied at the average net rate of taxation in this state, as required
22by law".
SB2,99 23Section 99. 76.13 (3) of the statutes is amended to read:
SB2,45,1024 76.13 (3) If the Dane County circuit court, after such roll is delivered to the
25secretary of administration, increases or decreases the assessment of any company,

1the department shall immediately redetermine the tax of the company on the basis
2of the revised assessment, and shall certify and deliver the revised assessment to the
3secretary of administration as a revision of the tax roll. If the amount of tax upon
4the assessment as determined by the court is less than the amount paid by the
5company, the secretary of administration shall refund the excess to the company with
6interest at the rate of 9 3 percent per year. If the amount of the tax upon the
7assessment as determined by the court is in excess of the amount of the tax as
8determined by the department, interest shall be paid on the additional amount at the
9rate of 12 percent per year from the date of entry of judgment to the date the
10judgment becomes final, and at 1.5 percent per month thereafter until paid.
SB2,100 11Section 100. 76.28 (4) (b) of the statutes is amended to read:
SB2,45,2012 76.28 (4) (b) In the case of overpayments of license fees by any light, heat and
13power company under par. (a), the department shall certify the overpayments to the
14department of administration, which shall audit the amount of the overpayments
15and the secretary of administration shall pay the amounts determined by means of
16the audit. All refunds of license fees under this subsection shall bear interest at the
17annual rate of 9 3 percent from the date of the original payment to the date when
18the refund is made. The time for making additional levies of license fees or claims
19for refunds of excess license fees paid, in respect to any year, shall be limited to 4
20years after the time the report for such year was filed.
SB2,101 21Section 101. 76.28 (11) of the statutes is amended to read:
SB2,46,322 76.28 (11) Payment before contesting. No action or proceeding, except a
23petition for redetermination under sub. (4), may be brought by a light, heat or power
24company against this state to contest any assessment of a tax under this section
25unless the taxpayer first pays to this state the amount of tax assessed. If the

1taxpayer prevails in an action or proceeding, this state shall settle with the taxpayer,
2including payment of interest at 9 3 percent per year on the amount of the money
3paid from the date of payment until the date of judgment.
SB2,102 4Section 102. 76.39 (4) (d) of the statutes is amended to read:
SB2,46,105 76.39 (4) (d) All refunds shall be certified by the department to the department
6of administration which shall audit the amount of the refunds and the secretary of
7administration shall pay the amount, together with interest at the rate of 9 3 percent
8per year from the date payment was made. All additional taxes shall bear interest
9at the rate of 12 percent per year from the time they should have been paid to the date
10upon which the additional taxes shall become delinquent if unpaid.
SB2,103 11Section 103. 76.48 (5) of the statutes is amended to read:
SB2,46,2212 76.48 (5) Additional assessments may be made, if notice of such assessment is
13given, within 4 years of the date the annual return was filed, but if no return was
14filed, or if the return filed was incorrect and was filed with intent to defeat or evade
15the tax, an additional assessment may be made at any time upon the discovery of
16gross revenues by the department. Refunds may be made if a claim for the refund
17is filed in writing with the department within 4 years of the date the annual return
18was filed. Refunds shall bear interest at the rate of 9 3 percent per year and shall
19be certified by the department to the secretary of administration who shall audit the
20amounts of such overpayments and pay the amount audited. Additional
21assessments shall bear interest at the rate of 12 percent per year from the time they
22should have been paid to the date upon which they shall become delinquent if unpaid.
SB2,104 23Section 104. 77.51 (13gm) (a) (intro.) of the statutes is renumbered 77.51
24(13gm) (a) and amended to read:
SB2,47,5
177.51 (13gm) (a) “Retailer engaged in business in this state” does not include
2a retailer who has no activities as described in sub. (13g), except for activities
3described in sub. (13g) (c), unless the retailer meets either of the following criteria
4retailer's annual gross sales into this state exceed $100,000 in the previous year or
5current calendar year:.
SB2,105 6Section 105. 77.51 (13gm) (a) 1. and 2. of the statutes are repealed.
SB2,106 7Section 106. 77.51 (13gm) (b) of the statutes is amended to read:
SB2,47,138 77.51 (13gm) (b) If an out-of-state retailer's annual gross sales into this state
9exceed $100,000 in the previous calendar year or the retailer's annual number of
10separate sales transactions into this state is 200 or more in the previous year
, the
11retailer shall register with the department and collect the taxes administered under
12s. 77.52 or 77.53 on sales sourced to this state under s. 77.522 for the entire current
13calendar year.
SB2,107 14Section 107. 77.51 (13gm) (c) of the statutes is amended to read:
SB2,47,2315 77.51 (13gm) (c) If an out-of-state retailer's annual gross sales into this state
16are $100,000 or less in the previous calendar year and the retailer's annual number
17of separate sales transactions into this state is less than 200 in the previous year
, the
18retailer is not required to register with the department and collect the taxes
19administered under s. 77.52 or 77.53 on sales sourced to this state under s. 77.522
20until the retailer's gross sales or transactions meet the criteria in par. (a) 1. or 2.
21exceed $100,000 for the current calendar year, at which time the retailer shall
22register with the department and collect the tax for the remainder of the current
23calendar year.
SB2,108 24Section 108. 77.51 (13gm) (d) 1. of the statutes is repealed.
SB2,109 25Section 109. 77.51 (13gm) (d) 2. of the statutes is amended to read:
SB2,48,2
177.51 (13gm) (d) 2. The annual amounts described in this subsection include
2“Gross sales” includes both taxable and nontaxable sales.
SB2,110 3Section 110. 77.51 (13gm) (d) 3. and 4. of the statutes are repealed.
SB2,111 4Section 111. 77.51 (13gm) (d) 5. of the statutes is amended to read:
SB2,48,75 77.51 (13gm) (d) 5. An out-of-state retailer's annual amounts gross sales
6include all sales into this state by the retailer on behalf of other persons and all sales
7into this state by another person on the retailer's behalf.
SB2,112 8Section 112 . 77.52 (2m) (b) of the statutes is amended to read:
SB2,48,179 77.52 (2m) (b) With respect to the type of services subject to tax under sub. (2)
10(a) 7., 10., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all
11tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
12or (d) physically transferred, or transferred electronically, to the customer in
13conjunction with the selling, performing, or furnishing of the service is a sale of
14tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),
15or (d) separate from the selling, performing, or furnishing of the service, regardless
16of whether the purchaser claims an exemption on its purchase of the service. This
17paragraph does not apply to services provided by veterinarians
.
SB2,113 18Section 113 . 77.54 (6) (am) 2. of the statutes is amended to read:
SB2,49,219 77.54 (6) (am) 2. Containers, labels, sacks, cans, boxes, drums, bags or other
20packaging and shipping materials for use in packing, packaging or shipping tangible
21personal property or items or property under s. 77.52 (1) (b) or (c), if the containers,
22labels, sacks, cans, boxes, drums, bags, or other packaging and shipping materials
23are used by the purchaser to transfer merchandise to customers or physically
24transferred to the customer in conjunction with the selling, performing, or
25furnishing of the type of services under s. 77.52 (2) (a) 7., 10, 11., or 20. that are

1exempt from or not subject to taxation under this subchapter. This subdivision does
2not apply to services provided by veterinarians
.
SB2,114 3Section 114. 77.54 (9a) (f) of the statutes is amended to read:
SB2,49,144 77.54 (9a) (f) Any corporation, community chest fund, or foundation or
5association organized and operated exclusively for religious, charitable, scientific or
6educational purposes, or for the prevention of cruelty to children or animals, except
7hospital service insurance corporations under s. 613.80 (2), no part of the net income
8of which inures to the benefit of any private stockholder, shareholder, member or
9corporation
that is exempt from federal income tax under section 501 (c) (3) of the
10Internal Revenue Code and has received a determination letter from the internal
11revenue service. The exemption under this paragraph applies to churches and
12religious organizations that meet the requirements of section 501 (c) (3) but are not
13required to apply for and obtain tax-exempt status from the internal revenue
14service
.
SB2,115 15Section 115 . 77.54 (9m) of the statutes is amended to read:
SB2,50,316 77.54 (9m) The sales price from the sale of and the storage, use, or other
17consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
18or (c), sold to a construction contractor that, in fulfillment of a real property
19construction activity, transfers the tangible personal property, or items or property
20under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
21(f), or (fc) or (9g), a technical college district, the University of Wisconsin Hospitals
22and Clinics Authority,
the Board of Regents of the University of Wisconsin System,
23an institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m),
24or the University of Wisconsin-Extension, if such tangible personal property, or
25items or property, becomes a component of a facility in this state that is owned by the

1entity. In this subsection, “facility" means any building, shelter, parking lot, parking
2garage, athletic field, athletic park, storm sewer, water supply system, or sewerage
3and waste water treatment facility, but does not include a highway, street, or road.
SB2,116 4Section 116. 77.61 (5) (b) 8m. of the statutes is created to read:
SB2,50,65 77.61 (5) (b) 8m. The state auditor and the employees of the legislative audit
6bureau to the extent necessary for the bureau to carry out its duties under 13.94.
SB2,117 7Section 117. 79.02 (1) of the statutes is amended to read:
SB2,50,118 79.02 (1) The Except as provided in sub. (2) (b), the department of
9administration, upon certification by the department of revenue, shall distribute
10shared revenue payments to each municipality and county on the 4th Monday in July
11and the 3rd Monday in November.
SB2,118 12Section 118. 79.02 (2) (b) of the statutes is amended to read:
SB2,50,1713 79.02 (2) (b) Subject to ss. 59.605 (4) and 70.995 (14) (b), payments in July shall
14equal 15 percent of the municipality's or county's estimated payments under ss.
1579.035 and 79.04 and 100 percent of the municipality's estimated payments under
16s. 79.05. Upon certification by the department of revenue, the estimated payment
17under s. 79.05 may be distributed before the 4th Monday in July.
SB2,119 18Section 119. 79.02 (3) (a) of the statutes is amended to read:
SB2,50,2219 79.02 (3) (a) Subject to s. 59.605 (4), payments to each municipality and county
20in November shall equal that municipality's or county's entitlement under ss. 79.035,
2179.04, and 79.05 for the current year, minus the amount distributed to the
22municipality or county in July under sub. (2) (b).
SB2,120 23Section 120. 79.02 (3) (e) of the statutes is amended to read:
SB2,51,424 79.02 (3) (e) For the distribution in 2004 and subsequent years, the total
25amount of the November payments to each county and municipality under s. 79.035

1sub. (1) shall be reduced by an amount equal to the amount of supplements paid from
2the appropriation accounts under s. 20.435 (4) (b) and (gm) that the county or
3municipality received for the fiscal year in which a payment is made under this
4section, as determined under s. 49.45 (51).
SB2,121 5Section 121. 79.035 (6) of the statutes is amended to read:
SB2,51,106 79.035 (6) Beginning with the distributions in 2016 and ending with the
7distributions in 2035, the annual payment under this section s. 79.02 (1) to a county
8in which a sports and entertainment arena, as defined in s. 229.41 (11e), is located
9shall be the amount otherwise determined for the county under this section, minus
10$4,000,000.
SB2,122 11Section 122. 79.035 (7) (b) of the statutes is amended to read:
SB2,51,2012 79.035 (7) (b) Beginning with the first payment due under this section s. 79.02
13(1)
after the county or municipality receives a grant under s. 16.047 (4m), the
14department of administration shall apply the reduction determined under par. (a) for
15each county and municipality by reducing 10 consecutive annual payments under
16this section s. 79.02 (1) to the county or municipality by equal amounts. If in any year
17the reduction under this paragraph for a county or municipality exceeds the payment
18under this section for the county or municipality, the department of administration
19shall apply the excess amount of the reduction to the payment to the county or
20municipality under s. 79.04.
SB2,123 21Section 123 . 79.05 (1) (am) of the statutes is amended to read:
SB2,52,222 79.05 (1) (am) “Inflation factor" means a percentage equal to the average
23annual percentage change in the U.S. consumer price index for all urban consumers,
24U.S. city average, as determined by the U.S. department of labor, for the 12 months

1ending on September 30 August 31 of the year before the statement under s. 79.015,
2except that the percentage under this paragraph shall not be less than zero.
SB2,124 3Section 124 . 79.05 (2m) of the statutes is amended to read:
SB2,52,64 79.05 (2m) Annually, on November October 1, the department of revenue shall
5certify the appropriate percentage change in the consumer price index that is to be
6used in the requirement under sub. (1) (am) to the joint committee on finance.
SB2,125 7Section 125. Initial applicability.
SB2,52,98 (1) Homestead credit. The treatment of ss. 71.52 (1g) and 71.55 (10) first
9applies to claims filed after December 31, 2020.
SB2,52,1310 (2) Retirement income exclusion. The treatment of ss. 71.05 (1) (ae), (am), and
11(an) and (6) (b) 54. and 71.83 (1) (a) 6. and the amendment of s. 71.05 (6) (b) 4. (as it
12relates to the retirement income exclusion) first apply to taxable years beginning
13after December 31, 2020.
SB2,52,1614 (3) Reductions in shared revenue. The treatment of ss. 48.561 (3) (a) 3. and
15(b), 66.0602 (6) (a) and (b), 66.1105 (6m) (d) 4., 70.855 (4) (b), 70.995 (14) (b), 79.02
16(3) (e), and 79.035 (6) and (7) (b) first applies to the distributions made in 2021.
SB2,52,2017 (4) Interest rate on utility tax refunds. The treatment of ss. 76.075, 76.13
18(3), 76.28 (4) (b) and (11), 76.39 (4) (d), and 76.48 (5) first applies to refunds paid on
19the effective date of this subsection regardless of the taxable periods to which the
20refunds pertain.
SB2,52,2221 (5) Property of a church or religious association. The treatment of s. 70.11
22(4) (b) 3. first applies to the property tax assessments as of January 1, 2021.
SB2,52,2523 (6) University of Wisconsin Hospitals and Clinics Authority. The treatment
24of s. 77.54 (9m) first applies to contracts entered into on the effective date of this
25subsection.
SB2,126
1Section 126. Effective dates. This act takes effect on the day after
2publication, except as follows:
SB2,53,43 (1) Objections to manufacturing assessments. The treatment of s. 70.995 (8)
4(c) 1. and (d) takes effect on the first January 1 after publication.
SB2,53,65 (2) Board of review training. The treatment of s. 70.46 (4) takes effect on the
6first January 1 after publication.
SB2,53,87 (3) Omitted property. The treatment of s. 74.315 (1), (1m), (2), and (3) takes
8effect on January 1, 2021.
SB2,53,109 (4) Assessor certification fees. The treatment of s. 73.09 (4) (c) and (5) takes
10effect on the first January 1 after publication.
SB2,53,1111 (End)
Loading...
Loading...