Current law provides that persons providing landscaping, printing,
fabricating, processing, or photographic services or performing services to tangible
personal property may purchase for resale, without paying the sales tax, items that
the person will transfer to a customer in conjunction with providing a service that
is subject to the sales tax. The bill provides that the exemption applies regardless
of whether the service is taxable.

The bill modifies the sales and use tax exemption for churches, religious
organizations, and certain nonprofit organizations to conform with DOR's current
practice with regard to the administration of the exemption. The bill provides that
the exemption applies to organizations that are exempt from federal taxation under
section 501 (c) (3) of the Internal Revenue Code and have received a determination
letter for the Internal Revenue Service. The bill also provides that the exemption
applies to churches and religious organizations that meet the requirements of
section 501 (c) (3) of the Internal Revenue Code, but are not required to apply for or
obtain tax-exempt status from the IRS.

Under current law, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 or 200 or more annual separate sales transactions into
this state must register with DOR and collect the sales tax on those sales and
transactions. The determination of the annual gross sales and transactions is based
on the retailer's taxable year for federal income tax purposes.

Under the bill, an out-of-state retailer that has annual gross sales into this
state in excess of $100,000 in the previous or current calendar year must register
with DOR and collect the sales tax on those sales.

The bill allows the state auditor and Legislative Audit Bureau to examine sales
and use tax returns and related documents to the extent necessary for the LAB to
carry out its duties.

This bill creates a grant program administered by DOR to make grants to
businesses affected by the COVID-19 pandemic. For the purpose of distributing the
grants, DOR will give preference to a business that did not receive a loan under the
federal paycheck protection program, has no more than 300 employees, and can
demonstrate that it had at least a 25 percent reduction in its gross receipts between
comparable calendar quarters in 2019 and 2020. The bill does not preclude a
business that received a PPP loan from receiving the grant, but DOR must give
preference among those recipients to businesses that have no more than 300
employees and can demonstrate the 25 percent reduction in gross receipts. The bill
prohibits a person who committed fraud from receiving a grant and requires that the
person pay back the amount of any grant the person may have received. The bill also
prohibits a payday lender and a person who outsourced jobs to another entity from
receiving grants. Finally, the amount of the grant is excluded from the recipient's
taxable income.

Under current law, during the period beginning on the third Monday of March
and ending 10 days after the annual town meeting, a county treasurer may not pay
to a town treasurer any money that belongs to the town and that is in the hands of
the county treasurer except upon a written order of the town board. The bill
eliminates this restriction.

AB2-ASA2,7,42 20.835 (2) (cd) Grants to businesses harmed by the pandemic. A sum sufficient
3to make grants to businesses under s. 73.135, except that the total amount of grants
4made under s. 73.135 shall not exceed $214,700,000.

AB2-ASA2,8,12

148.561 (3) (b) The department of administration shall collect the amount
2specified in par. (a) 3. from a county having a population of 750,000 or more by
3deducting all or part of that amount from any state payment due that county under
4s. 79.035, 79.04, or 79.08 79.02 (1). The department of administration shall notify
5the department of revenue, by September 15 of each year, of the amount to be
6deducted from the state payments due under s. 79.035, 79.04, or 79.08 79.02 (1). The
7department of administration shall credit all amounts collected under this
8paragraph to the appropriation account under s. 20.437 (1) (kw) and shall notify the
9county from which those amounts are collected of that collection. The department
10may not expend any moneys from the appropriation account under s. 20.437 (1) (cx)
11for providing services to children and families under s. 48.48 (17) until the amounts
12in the appropriation account under s. 20.437 (1) (kw) are exhausted.

AB2-ASA2,8,2214 59.25 (3) (i) Make annually, on the 3rd Monday of March, a certified statement,
15and forward the statement to each municipal clerk in the county, showing the
16amount of money paid from the county treasury during the year next preceding to
17each municipal treasurer in the county. The statement shall specify the date of each
18payment, the amount thereof and the account upon which the payment was made.
19It shall be unlawful for any county treasurer to pay to the treasurer of any town any
20money in the hands of the county treasurer belonging to the town from the 3rd
21Monday of March until 10 days after the annual town meeting except upon the
22written order of the town board.

AB2-ASA2,9,524 66.0602 (3) (h) 2. a. The total charges assessed by the joint fire department or
25the joint emergency medical services district for the current year increase, relative

1to the total charges assessed by the joint fire department or the joint emergency
2medical services district for the previous year, by a percentage that is less than or
3equal to the percentage change in the U.S. consumer price index for all urban
4consumers, U.S. city average, as determined by the U.S. department of labor, for the
512 months ending on September 30 August 31 of the year of the levy, plus 2 percent.

AB2-ASA2,9,97 66.0602 (6) (a) Reduce the amount of county and municipal aid payments the
8payment to the political subdivision under s. 79.035 79.02 (1) in the following year
9by an amount equal to the amount of the penalized excess.