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: