AB43-ASA2,327,139 71.78 (5) Agreement with department. Copies of returns and claims specified
10in sub. (1) and related schedules, exhibits, writings or audit reports shall not be
11furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k),
12(m), (n), (o) and (q) or under an agreement between the department of revenue and
13another agency of government.
AB43-ASA2,348 14Section 348 . 77.54 (55) of the statutes is amended to read:
AB43-ASA2,327,1615 77.54 (55) The sales price from the police and fire protection 911 fee imposed
16under s. 196.025 (6).
AB43-ASA2,349 17Section 349 . 77.54 (70) of the statutes is created to read:
AB43-ASA2,328,418 77.54 (70) (a) The sales price from the sale of and the storage, use, or other
19consumption of tangible personal property, regardless of whether the property is
20affixed to or incorporated into real property, and property under s. 77.52 (1) (c), used
21exclusively for the development, construction, renovation, expansion, replacement,
22repair, or operation of a qualified data center, as defined in s. 238.40 (1) (b), including
23computer server equipment and the chassis for such equipment; networking
24equipment; switches; racks; fiber-optic cabling, copper cabling, and other cabling,
25including cabling used to connect one or more qualified data centers; trays; conduit;

1substations; uninterruptible energy equipment; supplies; fuel piping and storage;
2duct banks; switches; switchboards; batteries; testing equipment; backup
3generation equipment; modular data centers and preassembled components;
4monitoring equipment; and security systems.
AB43-ASA2,328,125 (b) The sales price from the sales of and the storage, use, or other consumption
6of tangible personal property or property under s. 77.52 (1) (c) used in the
7development, construction, renovation, expansion, replacement, or repair of a water
8cooling or conservation system used exclusively to cool or conserve water for one or
9more qualified data centers, as defined in s. 238.40 (1) (b), including chillers,
10mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and
11free cooling systems, cooling towers, water softeners, air handling units, indoor
12direct exchange units, fans, ducting, and filters.
AB43-ASA2,328,1813 (c) The sales price from the sale of and the storage, use, or other consumption
14of tangible personal property or property under s. 77.52 (1) (c) sold to a construction
15contractor that, in fulfillment of a real property construction activity, transfers the
16tangible personal property or property under s. 77.52 (1) (c) to a qualified data center,
17as defined in s. 238.40 (1) (b), if such tangible personal property or property under
18s. 77.52 (1) (c) becomes a component of the qualified data center.
AB43-ASA2,328,2019 (d) The sales price from the sale of electricity used at a qualified data center,
20as defined in s. 238.40 (1) (b).
AB43-ASA2,350 21Section 350. 77.61 (4) (c) of the statutes is amended to read:
AB43-ASA2,329,822 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
23imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
24retailers, not including certified service providers that receive compensation under
25s. 73.03 (61) (h), may deduct 0.5 0.75 percent of those taxes payable or $10 for that

1reporting period required under s. 77.58 (1) and not more than $1,000 $8,000 for that
2reporting period, whichever is greater, but not more than the amount of the sales
3taxes or use taxes that is payable under ss. 77.52 and 77.53 (3) for that reporting
4period required under s. 77.58 (1), as administration expenses if the payment of the
5taxes is not delinquent. For purposes of calculating the retailer's discount under this
6paragraph, the taxes on retail sales reported by retailers under subch. V, including
7taxes collected and remitted as required under s. 77.785, shall be included if the
8payment of those taxes is not delinquent.
AB43-ASA2,351 9Section 351. 77.705 of the statutes is amended to read:
AB43-ASA2,329,20 1077.705 Adoption by resolution; baseball park district. A local
11professional baseball park district created under subch. III of ch. 229, by resolution
12under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
13a rate of no more than 0.1 percent of the sales price or purchase price. Those taxes
14may be imposed only in their entirety. The resolution shall be effective on the first
15January 1, April 1, July 1, or October 1 that begins at least 120 days after the
16adoption of the resolution. Any moneys transferred from the appropriation account
17under s. 20.566 (1) (gd) to the appropriation account under s. 20.835 (4) (gb) shall be
18used exclusively to retire the district's debt.
Any moneys received under s. 341.14
19(6r) (b) 13. b. and credited to the appropriation account under s. 20.835 (4) (gb) shall
20be used exclusively to retire the district's debt.
AB43-ASA2,352 21Section 352. 77.706 of the statutes is amended to read:
AB43-ASA2,330,6 2277.706 Adoption by resolution; football stadium district. A local
23professional football stadium district created under subch. IV of ch. 229, by
24resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
25subchapter at a rate of 0.5 percent of the sales price or purchase price. Those taxes

1may be imposed only in their entirety. The imposition of the taxes under this section
2shall be effective on the first January 1, April 1, July 1, or October 1 that begins at
3least 120 days after the certification of the approval of the resolution by the electors
4in the district's jurisdiction under s. 229.824 (15). Any moneys transferred from the
5appropriation account under s. 20.566 (1) (ge) to the appropriation account under s.
620.835 (4) (ge) shall be used exclusively to retire the district's debt.
AB43-ASA2,353 7Section 353. 77.76 (3r) of the statutes, as created by 2023 Wisconsin Act 12,
8is amended to read:
AB43-ASA2,330,249 77.76 (3r) The From the appropriation under s. 20.835 (4) (gi), the department
10shall distribute 98.25 percent of the municipality taxes reported for each enacting
11municipality, minus the municipality portion of the retailers' discounts, to the
12municipality and shall indicate the taxes reported by each taxpayer, no later than
1375 days following the last day of the calendar quarter in which such amounts were
14reported. In this subsection, the “municipality portion of the retailers' discount" is
15the amount determined by multiplying the total retailers' discount by a fraction the
16numerator of which is the gross municipality sales and use taxes payable and the
17denominator of which is the sum of the gross state and municipality sales and use
18taxes payable. The municipality taxes distributed shall be increased or decreased
19to reflect subsequent refunds, audit adjustments, and all other adjustments of the
20municipality taxes previously distributed. Interest paid on refunds of municipality
21sales and use taxes shall be paid from the appropriation under s. 20.835 (4) (gi) at
22the rate paid by this state under s. 77.60 (1) (a). Any municipality receiving a report
23under this subsection is subject to the duties of confidentiality to which the
24department of revenue is subject under s. 77.61 (5) and (6).
AB43-ASA2,354 25Section 354 . 79.038 (1) (em) of the statutes is created to read:
AB43-ASA2,331,3
179.038 (1) (em) The department of revenue shall certify the amounts of grants
2awarded under par. (a) to the department of administration, and the department of
3administration shall pay the amount of the grants awarded under par. (a).
AB43-ASA2,355 4Section 355. 79.038 (2) of the statutes, as created by 2023 Wisconsin Act 12,
5is renumbered 79.038 (2) (a).
AB43-ASA2,356 6Section 356 . 79.038 (2) (b) of the statutes is created to read:
AB43-ASA2,331,97 79.038 (2) (b) The department of revenue shall certify the amounts of grants
8awarded under par. (a) to the department of administration, and the department of
9administration shall pay the amount of the grants awarded under par. (a).
AB43-ASA2,357 10Section 357. 79.04 (7) (a) of the statutes is amended to read:
AB43-ASA2,331,2411 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as
12described in sub. (6) (a), other than a nuclear-powered production plant, is built on
13the site of, or on a site adjacent to, an existing or decommissioned production plant;
14or is built on a site purchased by a public utility before January 1, 1980, that was
15identified in an advance plan as a proposed site for a production plant; or is built on,
16or on a site adjacent to, brownfields, as defined in s. 238.13 (1) (a) or s. 560.13 (1) (a),
172009 stats., after December 31, 2003, and has a name-plate capacity of at least one
18megawatt, each municipality and county in which such a production plant is located
19shall receive annually from the public utility account a payment in an amount that
20is equal to the number of megawatts that represents the production plant's
21name-plate capacity, multiplied by $600. Beginning with payments in 2024, the
22amount of the payments made under this paragraph shall be equal to the number
23of megawatts that represents the production plant's name-plate capacity, multiplied
24by $900.
AB43-ASA2,358 25Section 358. 79.04 (7) (c) 1. of the statutes is amended to read:
AB43-ASA2,332,10
179.04 (7) (c) 1. Except as provided in subd. 2., beginning with payments in 2005,
2if a production plant, as described in sub. (6) (a), that derives energy from an
3alternative energy resource is built after December 31, 2003, and has a name-plate
4capacity of at least one megawatt, each municipality and county in which such a
5production plant is located shall receive annually from the public utility account a
6payment in an amount that is equal to the number of megawatts that represents the
7production plant's name-plate capacity, multiplied by $1,000. Beginning with
8payments in 2024, the amount of the payments made under this subdivision shall
9be equal to the number of megawatts that represents the production plant's
10name-plate capacity, multiplied by $1,500.
AB43-ASA2,359 11Section 359 . 79.05 (title) of the statutes is amended to read:
AB43-ASA2,332,12 1279.05 (title) Expenditure restraint incentive program.
AB43-ASA2,360 13Section 360 . 79.0965 (4) of the statutes is created to read:
AB43-ASA2,332,1714 79.0965 (4) The department of revenue shall certify the amount of the payment
15due each taxing jurisdiction under sub. (1) to the department of administration, and
16the department of administration shall make the payment on or before the first
17Monday in May.