AB68-SSA1,1468 20Section 1468. 77.54 (56) (a) of the statutes is repealed.
AB68-SSA1,1469 21Section 1469. 77.54 (56) (ad) of the statutes is created to read:
AB68-SSA1,739,722 77.54 (56) (ad) 1. The sales price from the sale of and the storage, use, or other
23consumption of a solar power system or wind energy system that produces usable
24electrical or heat energy directly from the sun or wind, if the system is capable of
25continuously producing at least 200 watts of alternating current or 600 British

1thermal units. A solar power system or wind energy system described under this
2subdivision includes tangible personal property sold with the system that is used
3primarily to store or facilitate the storage of the electrical or heat energy produced
4by the system, but does not include an uninterruptible power source that is designed
5primarily for computers. The exemption under this subdivision does not apply to
6tangible personal property designed for any use other than for a solar power system
7or wind energy system.
AB68-SSA1,739,188 2. The sales price from the sale of and the storage, use, or other consumption
9of a waste energy system that produces usable electrical or heat energy directly from
10gas generated from anaerobic digestion of animal manure and other agricultural
11waste if the system is capable of continuously producing at least 200 watts of
12alternating current or 600 British thermal units. A system described under this
13subdivision includes tangible personal property sold with the system that is used
14primarily to store or facilitate the storage of the electrical or heat energy produced
15by the system, but does not include an uninterruptible power source that is designed
16primarily for computers. The exemption under this subdivision does not apply to
17tangible personal property designed for any use other than for the waste energy
18system described in this subdivision.
AB68-SSA1,1470 19Section 1470. 77.54 (56) (b) of the statutes is amended to read:
AB68-SSA1,739,2320 77.54 (56) (b) Except for the sale of electricity or energy that is exempt from
21taxation under sub. (30), beginning on July 1, 2011, the sales price from the sale of
22and the storage, use, or other consumption of electricity or heat energy produced by
23a product system described under par. (a) (ad).
AB68-SSA1,1471 24Section 1471. 77.54 (62) of the statutes is repealed.
AB68-SSA1,1472 25Section 1472. 77.54 (70) of the statutes is created to read:
AB68-SSA1,740,2
177.54 (70) The sales price from sale of and the storage, use, or other
2consumption of diapers for children and adults, including disposable diapers.
AB68-SSA1,1473 3Section 1473 . 77.54 (71) of the statutes is created to read:
AB68-SSA1,740,64 77.54 (71) The sales price from the sale of and the storage, use, or other
5consumption of usable marijuana, as defined in s. 139.97 (13), purchased by an
6individual who holds a valid certificate issued under s. 73.17 (4).
AB68-SSA1,1474 7Section 1474 . Subchapter V (title) of chapter 77 [precedes 77.70] of the
8statutes is amended to read:
AB68-SSA1,740,99 CHAPTER 77
AB68-SSA1,740,1010 SUBCHAPTER V
AB68-SSA1,740,1311 COUNTY, municipality, AND
12 SPECIAL DISTRICT SALES AND
13 USE TAXES
AB68-SSA1,1475 14Section 1475 . 77.70 (title) of the statutes is amended to read:
AB68-SSA1,740,15 1577.70 (title) Adoption by county or municipal ordinance.
AB68-SSA1,1476 16Section 1476 . 77.70 of the statutes is renumbered 77.70 (1) and amended to
17read:
AB68-SSA1,741,918 77.70 (1) Any Except as provided in sub. (2), any county desiring to impose
19county sales and use taxes under this subchapter may do so by the adoption of an
20ordinance, stating its purpose and referring to this subchapter. The rate of the tax
21imposed under this section subsection is 0.5 percent of the sales price or purchase
22price. Except as provided in s. 66.0621 (3m), the county sales and use taxes under
23this subsection
may be imposed only for the purpose of directly reducing the property
24tax levy and only in their entirety as provided in this subchapter. That ordinance
25shall be effective on the first day of January, the first day of April, the first day of July

1or the first day of October
January 1, April 1, July 1, or October 1. A certified copy
2of that ordinance shall be delivered to the secretary of revenue at least 120 days prior
3to its effective date. The repeal of any such ordinance shall be effective on December
431. A certified copy of a repeal ordinance shall be delivered to the secretary of
5revenue at least 120 days before the effective date of the repeal. Except as provided
6under s. 77.60 (9), the department of revenue may not issue any assessment nor act
7on any claim for a refund or any claim for an adjustment under s. 77.585 after the
8end of the calendar year that is 4 years after the year in which the county has enacted
9a repeal ordinance under this section subsection.
AB68-SSA1,1477 10Section 1477. 77.70 (2) of the statutes is created to read:
AB68-SSA1,742,211 77.70 (2) In addition to the taxes imposed under sub. (1), a county may, by
12ordinance, impose a sales and use tax under this subchapter at the rate of 0.5 percent
13of the sales price or purchase price. An ordinance enacted under this subsection may
14not take effect unless approved by the majority of the electors of the county at a
15referendum. The revenue from the taxes imposed under this subsection may be used
16for any purpose designated by the county board or specified in the ordinance or in the
17referendum approving the ordinance. The taxes imposed under this subsection may
18be imposed only in their entirety as provided in this subchapter. If approved at a
19referendum, the ordinance shall be effective on January 1, April 1, July 1, or October
201. A certified copy of that ordinance shall be delivered to the secretary of revenue at
21least 120 days prior to its effective date. The repeal of any such ordinance shall be
22effective on December 31. A certified copy of a repeal ordinance shall be delivered
23to the secretary of revenue at least 120 days before the effective date of the repeal.
24Except as provided under s. 77.60 (9), the department of revenue may not issue any
25assessment nor act on any claim for a refund or any claim for an adjustment under

1s. 77.585 after the end of the calendar year that is 4 years after the year in which the
2county has enacted a repeal ordinance under this subsection.
AB68-SSA1,1478 3Section 1478. 77.70 (3) of the statutes is created to read:
AB68-SSA1,742,224 77.70 (3) A municipality with a population exceeding 30,000, as determined by
5the 2020 federal decennial census or under s. 16.96 for 2020, may, by ordinance,
6impose a sales and use tax under this subchapter at the rate of 0.5 percent of the sales
7price or purchase price. An ordinance enacted under this subsection may not take
8effect unless approved by the majority of the electors of the municipality at a
9referendum. The revenue from the taxes imposed under this subsection may be used
10for any purpose designated by the governing body of the municipality or specified in
11the ordinance or in the referendum approving the ordinance. The taxes imposed
12under this subsection may be imposed only in their entirety as provided in this
13subchapter. If approved at a referendum, the ordinance shall be effective on January
141, April 1, July 1, or October 1. A certified copy of that ordinance shall be delivered
15to the secretary of revenue at least 120 days prior to its effective date. The repeal
16of any such ordinance shall be effective on December 31. A certified copy of a repeal
17ordinance shall be delivered to the secretary of revenue at least 120 days before the
18effective date of the repeal. Except as provided under s. 77.60 (9), the department
19of revenue may not issue any assessment nor act on any claim for a refund or any
20claim for an adjustment under s. 77.585 after the end of the calendar year that is 4
21years after the year in which the municipality has enacted a repeal ordinance under
22this subsection.
AB68-SSA1,1479 23Section 1479. 77.71 (intro.) of the statutes is amended to read:
AB68-SSA1,743,2 2477.71 Imposition of county, municipality, and special district sales and
25use taxes.
(intro.) Whenever a county sales and use tax ordinance is adopted under

1s. 77.70 or a special district resolution is adopted under s. 77.705 or 77.706, the
2following taxes are imposed:
AB68-SSA1,1480 3Section 1480. 77.71 (1) of the statutes is amended to read:
AB68-SSA1,743,144 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible
5personal property and the items, property, and goods specified under s. 77.52 (1) (b),
6(c), and (d), and for the privilege of selling, licensing, performing, or furnishing
7services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case
8of a county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of
9a special district tax of the sales price from the sale, license, lease, or rental of
10tangible personal property and the items, property, and goods specified under s.
1177.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased,
12or rented at retail in the county, municipality, or special district, or from selling,
13licensing, performing, or furnishing services described under s. 77.52 (2) in the
14county, municipality, or special district.
AB68-SSA1,1481 15Section 1481. 77.71 (2) of the statutes is amended to read:
AB68-SSA1,744,516 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a
17county or municipality tax or at the rate under s. 77.705 or 77.706 in the case of a
18special district tax of the purchase price upon every person storing, using, or
19otherwise consuming in the county, municipality, or special district tangible personal
20property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or
21services if the tangible personal property, item, property, good, or service is subject
22to the state use tax under s. 77.53, except that a receipt indicating that the tax under
23sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under
24this subsection and except that if the buyer has paid a similar local tax in another
25state on a purchase of the same tangible personal property, item, property, good, or

1service that tax shall be credited against the tax under this subsection and except
2that for motor vehicles that are used for a purpose in addition to retention,
3demonstration, or display while held for sale in the regular course of business by a
4dealer the tax under this subsection is imposed not on the purchase price but on the
5amount under s. 77.53 (1m).