AB43,,4177 77.707 (1) Retailers and the department of revenue may not collect a tax under s. 77.705, 2021 stats., for any local professional baseball park district created under subch. III of ch. 229 after the last day of the fiscal quarter in which the local professional baseball park district board makes a certification to the department of revenue under s. 229.685 (2) or after August 31, 2020, whichever is earlier, except that the department of revenue may collect from retailers taxes that accrued before the termination date and fees, interest and penalties that relate to those taxes. Except as provided under s. 77.60 (9), the department of revenue may not issue any assessment nor act on any claim for a refund or any claim for an adjustment under s. 77.585 after the end of the calendar year that is 4 years after the year in which a local professional baseball park district tax has terminated. The department of revenue shall estimate the amount of the refunds, including interest, that the department may need to pay during that 4-year period and retain that amount from the taxes collected for the district after the termination date. Any amount that remains after the payment of refunds shall be distributed to the counties based on the population of each county that is part of the district.

AB43,1613 Section 1613. 77.707 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is repealed.

AB43,1614 Section 1614. 77.707 (2) of the statutes is renumbered 77.707.

AB43,1615 Section 1615. 77.708 of the statutes is created to read:

AB43,,4181 77.708 Adoption by resolution; transit authority. (1) A transit authority created under s. 66.1039, by resolution under s. 66.1039 (4) (s), may impose a sales tax and a use tax under this subchapter at a rate not to exceed 0.5 percent of the gross receipts or sales price. Those taxes may be imposed only in their entirety. The resolution shall be effective on the first day of the first calendar quarter that begins at least 120 days after a certified copy of the resolution is delivered to the department of revenue.

AB43,,4182 (2) Retailers and the department of revenue may not collect a tax under sub. (1) for any transit authority created under s. 66.1039 beginning on the first day of the calendar quarter that is at least 120 days after a certified copy of the repeal resolution under s. 66.1039 (4) (s) is delivered to the department of revenue, except that the department of revenue may collect from retailers taxes that accrued before such calendar quarter and fees, interest, and penalties that relate to those taxes.

AB43,1616 Section 1616. 77.71 (intro.) of the statutes is amended to read:

AB43,,4184 77.71 Imposition of county, municipality, transit authority, and special district sales and use taxes. (intro.) Whenever a county sales and use tax ordinance is adopted under s. 77.70 or a special district resolution is adopted under s. 77.705 or, 77.706, or 77.708, the following taxes are imposed:

****Note: This is reconciled s. 77.71 (intro.). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1617 Section 1617. 77.71 (intro.) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4186 77.71 Imposition of county, municipality, transit authority, and special district sales and use taxes. (intro.) Whenever a sales and use tax ordinance is adopted under s. 77.70 or a resolution is adopted under s. 77.705, 77.706, or 77.708, the following taxes are imposed:

****Note: This is reconciled s. 77.71 (intro.). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1618 Section 1618. 77.71 (1) of the statutes is amended to read:

AB43,,4188 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county or, municipality, special district, or transit authority’s jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county or, municipality, special district, or transit authority’s jurisdictional area.

****Note: This is reconciled s. 77.71 (1). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1619 Section 1619. 77.71 (1) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4190 77.71 (1) For the privilege of selling, licensing, leasing, or renting tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), and for the privilege of selling, licensing, performing, or furnishing services a sales tax is imposed upon retailers at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales price from the sale, license, lease, or rental of tangible personal property and the items, property, and goods specified under s. 77.52 (1) (b), (c), and (d), except property taxed under sub. (4), sold, licensed, leased, or rented at retail in the county, municipality, special district, or transit authority’s jurisdictional area, or from selling, licensing, performing, or furnishing services described under s. 77.52 (2) in the county, municipality, special district, or transit authority’s jurisdictional area.

****Note: This is reconciled s. 77.71 (1). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1620 Section 1620. 77.71 (2) of the statutes is amended to read:

AB43,,4192 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county or, municipality, special district, or transit authority’s jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

****Note: This is reconciled s. 77.71 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1621 Section 1621. 77.71 (2) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4194 77.71 (2) An excise tax is imposed at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price upon every person storing, using, or otherwise consuming in the county, municipality, special district, or transit authority’s jurisdictional area tangible personal property, or items, property, or goods specified under s. 77.52 (1) (b), (c), or (d), or services if the tangible personal property, item, property, good, or service is subject to the state use tax under s. 77.53, except that a receipt indicating that the tax under sub. (1), (3), (4), or (5) has been paid relieves the buyer of liability for the tax under this subsection and except that if the buyer has paid a similar local tax in another state on a purchase of the same tangible personal property, item, property, good, or service that tax shall be credited against the tax under this subsection and except that for motor vehicles that are used for a purpose in addition to retention, demonstration, or display while held for sale in the regular course of business by a dealer the tax under this subsection is imposed not on the purchase price but on the amount under s. 77.53 (1m).

****Note: This is reconciled s. 77.71 (2). This Section has been affected by drafts with the following LRB numbers: -1825/P3, -1940/P2, and -1968/P1.

AB43,1622 Section 1622. 77.71 (3) of the statutes is amended to read:

AB43,,4196 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county or, municipality, special district, or transit authority’s jurisdictional area at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district or in the transit authority’s jurisdictional area, except that if the contractor has paid the sales tax of a county, municipality, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.

****Note: This is reconciled s. 77.71 (3). This Section has been affected by drafts with the following LRB numbers: -1825/P3 and -1968/P1.

AB43,1623 Section 1623. 77.71 (3) of the statutes, as affected by 2023 Wisconsin Act .... (this act), is amended to read:

AB43,,4198 77.71 (3) An excise tax is imposed upon a contractor engaged in construction activities within the county, municipality, special district, or transit authority’s jurisdictional area at the rates under s. 77.70 in the case of a county or municipality tax, at the rate under s. 77.708 in the case of a transit authority tax, or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the purchase price of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that are used in constructing, altering, repairing, or improving real property and that became a component part of real property in that county, municipality, or special district or in the transit authority’s jurisdictional area, except that if the contractor has paid the sales tax of a county, municipality, transit authority, or special district in this state on that tangible personal property, item, property, or good, or has paid a similar local sales tax in another state on a purchase of the same tangible personal property, item, property, or good, that tax shall be credited against the tax under this subsection.