December 6, 2023 - Introduced by Representatives August and Shelton, cosponsored by Senators Ballweg and Smith. Referred to Committee on Ways and Means.
AB742,,22An Act to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (4) (h) 4., 66.1105 (5) (bf), 66.1105 (5) (bj), 66.1105 (6) (a) 5., 66.1105 (6) (a) 9., 66.1105 (6) (am) 2. c., 66.1105 (6) (am) 2. d., 66.1105 (6) (am) 2. e., 66.1105 (6) (am) 2. f., 66.1105 (6) (dm), 66.1105 (6) (e) 1. e., 66.1105 (7) (ak) 3., 66.1105 (7) (ar), 66.1105 (7) (at), 66.1105 (19), 71.07 (5e), 71.10 (4) (gy), 71.28 (5e), 71.30 (3) (es), 71.47 (5e), 71.49 (1) (es), 77.51 (5m), 77.585 (9), 120.135, 121.91 (4) (h) and 565.28 (2); to renumber and amend 77.54 (14m) and 565.28 (1); to amend 60.85 (2) (c), 60.85 (3) (h) 4., 60.85 (3) (h) 5. a., 60.85 (3) (h) 5. c., 66.1105 (2) (f) 1. (intro.), 66.1105 (2) (f) 1. n., 66.1105 (2) (j), 66.1105 (4) (a), 66.1105 (4) (e), 66.1105 (4) (h) 1., 66.1105 (4) (h) 2., 66.1105 (4e) (b) 1., 66.1105 (5) (c) 1., 66.1105 (5) (ce) 1., 66.1105 (6) (d) 1m., 66.1105 (6) (e) 1. b., 66.1105 (7) (ak) 2., 66.1105 (18) (c) 2., 70.47 (8) (d), 70.48, 71.05 (6) (a) 15., 71.07 (6) (am) 1., 71.07 (6) (am) 2. d., 71.08 (1) (intro.), 71.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a) 10., 77.52 (13), 77.53 (10), 121.07 (6) (a) (intro.), 177.0202 (title), 177.0202 (1) (intro.), 177.0210 (1) (intro.), 177.0607 (4), 177.1505 (4) and 565.27 (2) (b) 3.; and to create 71.07 (6) (am) 1m., 177.01 (7a), 177.01 (7d) (c) 5., 177.01 (13b) (c) 8., 177.01 (14d) (c) 5., 177.01 (16) (e) and 177.0607 (3) (d) of the statutes; relating to: eliminating obsolete statutory references regarding property, sales, and income taxes; the uniform unclaimed property act; and lottery games. AB742,,33Analysis by the Legislative Reference Bureau This bill does all of the following:
Obsolete statutory references
The bill repeals obsolete statutory references relating to tax incremental financing districts and obsolete references relating to a capital improvement fund for schools.
Electronic assessment rolls
Under current law, when a board of review changes an assessor’s valuation of property, the clerk is required to revise the assessment roll by using red ink to cross out the assessor’s valuation and enter the board’s valuation. The bill modifies the requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk is required to enter the board’s valuation and a note about the change to the assessor’s valuation into the assessment roll, but there is no requirement to use red ink or to cross out the assessor’s valuation.
Internet equipment in the broadband market
The bill eliminates obsolete tax deductions, credits, and exemptions for certain Internet equipment used in the broadband market and purchased before July 1, 2009.
Objecting to property tax assessments
Under current law, when the local board of review conducts a hearing to consider an objection to a person’s property tax assessment, the board must, at the request of the assessor or the person making an objection, compel the attendance of witnesses. The bill eliminates the option for the person making the objection to request the attendance of witnesses. This option was included in 2007 Wisconsin Act 86. However, the state supreme court found the entire act to be unconstitutional in Metropolitan Associates v. City of Milwaukee, 2011 WI 20. Another act, 2017 Wisconsin Act 358, repealed other provisions the court found unconstitutional under Metropolitan Associates. Sales tax exemption certificates
Under current law, drugs prescribed for the treatment of a human being by a person authorized to prescribe the drugs, and dispensed on prescription filled by a pharmacist, are exempt from the sales tax. Generally, a person does not need to present to the seller a sales tax exemption certificate issued by DOR to claim the exemption.
Under current law, insulin furnished by a pharmacist to a person for treatment of diabetes as directed by a physician is considered to be dispensed on prescription and, therefore, exempt from the sales tax. However, a person must present a tax exemption certificate to claim the exemption. The bill modifies the exemption for insulin so that insulin furnished by a pharmacist to a person for treatment of diabetes of a human being is exempt from the sales tax and the purchaser is not required to present an exemption certificate.
Current law also provides sales tax exemptions for patient health care records that are sold to the patient and for farm-raised fish sold to a fish farm. In order to claim either exemption, the purchaser must present to the seller an exemption certificate issued by DOR. The bill eliminates the requirement that a purchaser present an exemption certificate to claim the exemption for patient health care records or for farm-raised fish.
Married persons tax credit
This bill updates references to, and incorporates definitions from, the Internal Revenue Code for the purpose of claiming the married persons tax credit.