AB100-ASA1,700,129 71.935 (4) Within 30 days after the end of each calendar quarter, the
10department shall settle with each municipality and county for the amounts that the
11department setoff set off or reduced against certified debts for the municipality or
12county during that calendar quarter.

AB100-ASA1,700,1914 71.935 (5) At the time of each settlement, each municipality and county shall
15be charged for administration expenses, and the amounts charged shall be credited
16to the appropriation account under s. 20.566 (1) (h). Annually on or before November
171, the department shall review its costs incurred during the previous fiscal year in
18administering setoffs and reductions under this section and shall adjust its
19subsequent charges to each municipality and county to reflect that experience.

AB100-ASA1,701,2

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171.98 Internal Revenue Code update. The following federal laws, to the
2extent that they apply to the Internal Revenue Code, apply to this chapter:

AB100-ASA1,701,4 3(1) Health savings accounts. Section 1201 of P.L. 108-173, relating to health
4savings accounts.

AB100-ASA1,701,216 73.03 (62) To prepare and maintain a list of all persons who owe delinquent
7taxes, including interest, penalties, fees, and costs, to the department, in excess of
8$25,000, which are unpaid for more than 90 days after all appeal rights have expired,
9and to post the names of persons from this list on the Internet at a site that is created
10and maintained by the department for this purpose. The Internet site shall list the
11name, address, type of tax due, and amount of tax due, including interest, penalties,
12fees, and costs for each person who has one of the delinquent taxpayer accounts, and
13the Internet site shall also contain a special page for the persons who have the 100
14largest delinquent taxpayer accounts. Except as otherwise provided in this
15subsection, the department shall update the Internet site on a quarterly basis. The
16department may not post on the Internet the name of any person who has reached
17an agreement or compromise with the department, or the department of justice,
18under s. 71.92 and is in compliance with that agreement, regarding the payment of
19delinquent taxes, or the name of any person who is protected by a stay that is in effect
20under the Federal Bankruptcy Code; the Internet posting shall be updated each
21business day, as defined in s. 562.01 (3m), to comply with these prohibitions.

AB100-ASA1,702,323 73.0301 (1) (d) 3. A license, certificate of approval, provisional license,
24conditional license, certification, certification card, registration, permit, training
25permit or approval specified in s. 50.35, 50.49 (6) (a) or (10), 51.038, 51.04, 51.42 (7)

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1(b) 11., 51.421 (3) (a), 51.45 (8), 146.40 (3) or (3m), 146.50 (5) (a) or (b), (6g) (a), (7) or
2(8) (a) or (f), 250.05 (5), 252.23 (2), 252.24 (2), 254.176, 254.20 (3), 255.08 (2) (a) or
3343.305 (6) (a) or a permit for operation of a campground specified in s. 254.47 (1).

AB100-ASA1,702,175 73.0301 (2) (b) 1. a. If, after a request is made under par. (a) 1. or 2., the
6department of revenue certifies that the license holder or applicant for a license or
7license renewal or continuation is liable for delinquent taxes, revoke the license or
8deny the application for the license or license renewal or continuation. The
9department of transportation may suspend licenses described in sub. (1) (d) 7. in lieu
10of revoking those licenses. A suspension, revocation or denial under this subd. 1. a.
11is not subject to administrative review or, except as provided in subd. 2. and sub. (5)
12(am), judicial review. With respect to a license granted by a credentialing board, the
13department of regulation and licensing shall make a revocation or denial under this
14subd. 1. a. With respect to a license to practice law, the department of revenue shall
15not submit a certification under this subd. 1. a. to the supreme court until after the
16license holder or applicant has exhausted his or her remedies under sub. (5) (a) and
17(am) or has failed to make use of such remedies.

AB100-ASA1,703,1319 73.0301 (2) (b) 1. b. Mail a notice of suspension, revocation or denial under
20subd. 1. a. to the license holder or applicant. The notice shall include a statement
21of the facts that warrant the suspension, revocation or denial and a statement that
22the license holder or applicant may, within 30 days after the date on which the notice
23of denial, suspension or revocation is mailed, file a written request with the
24department of revenue to have the certification of tax delinquency on which the
25suspension, revocation or denial is based reviewed at a hearing under sub. (5) (a).

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1With respect to a license granted by a credentialing board, the department of
2regulation and licensing shall mail a notice under this subd. 1. b. With respect to a
3license to practice law, the department of revenue shall mail a notice under this subd.
41. b. and the notice shall indicate that the license holder or applicant may request
5a hearing under sub. (5) (a) and (am) and that the department of revenue shall
6submit a certificate of delinquency to suspend, revoke, or deny a license to practice
7law to the supreme court after the license holder or applicant has exhausted his or
8her remedies under sub. (5) (a) and (am) or has failed to make use of such remedies.
9A notice sent to a person who holds a license to practice law or who is an applicant
10for a license to practice law shall also indicate that the department of revenue may
11not submit a certificate of delinquency to the supreme court if the license holder or
12applicant pays the delinquent tax in full or enters into an agreement with the
13department of revenue to satisfy the delinquency.

AB100-ASA1,703,2215 73.0301 (2) (b) 2. If Except as provided in subd. 2m., if notified by the
16department of revenue that the department of revenue has affirmed a certification
17of tax delinquency after a hearing under sub. (5) (a), affirm a suspension, revocation
18or denial under subd. 1. a. A license holder or applicant may seek judicial review
19under ss. 227.52 to 227.60, except that the review shall be in the circuit court for Dane
20County, of an affirmation of a revocation or denial under this subdivision. With
21respect to a license granted by a credentialing board, the department of regulation
22and licensing shall make an affirmation under this subdivision.

AB100-ASA1,704,224 73.0301 (2) (b) 2m. With respect to a license to practice law, if notified by the
25department of revenue that the department of revenue has affirmed a certification

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1of tax delinquency after any requested review under sub. (5) (a) and (am), decide
2whether to suspend, revoke, or deny a license to practice law.

AB100-ASA1,704,84 73.0301 (2) (c) 2. A licensing department may not disclose any information
5received under subd. 1. a. or b. to any person except to the department of revenue for
6the sole purpose of requesting certifications under par. (b) 2. in accordance with the
7memorandum of understanding under sub. (4) and administering state taxes or to
8the department of workforce development for the purpose of administering s. 49.22.

AB100-ASA1,704,2410 73.0301 (5) (a) The department of revenue shall conduct a hearing requested
11by a license holder or applicant for a license or license renewal or continuation under
12sub. (2) (b) 1. b. or by an applicant for certification or recertification or a certificate
13holder under s. 73.03 (50) or 73.09 (7m) (b) to review a certification or determination
14of tax delinquency that is the basis of a denial or revocation of a license in accordance
15with this section or of a certificate, certification or recertification under s. 73.03 (50)
16or 73.09 (7m). A hearing under this paragraph is limited to questions of mistaken
17identity of the license or certificate holder or applicant and of prior payment of the
18delinquent taxes for which the department of revenue certified or determined the
19license or certificate holder or applicant is liable. At a hearing under this paragraph,
20any statement filed by the department of revenue, the licensing department or the
21supreme court, if the supreme court agrees, may be admitted into evidence and is
22prima facie evidence of the facts that it contains. Notwithstanding ch. 227, a person
23entitled to a hearing under this paragraph is not entitled to any other notice, hearing
24or review, except as provided in par. (am) and sub. (2) (b) 2.

AB100-ASA1,705,7

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173.0301 (5) (am) If a person who holds a license to practice law or who is an
2applicant for a license to practice law receives a hearing under par. (a) to review a
3certification or determination of tax delinquency that is the basis for a denial,
4suspension, or revocation of a license to practice law and such certification or
5determination is affirmed as a result of the hearing under par. (a), the person may
6seek judicial review of the certification or determination of tax delinquency under ss.
7227.52 to 227.60, except that the review shall be in the circuit court for Dane County.

AB100-ASA1,705,129 73.0301 (5) (b) (intro.) After a hearing conducted under par. (a) or, in the case
10of a determination related to a license to practice law, after a hearing under par. (a)
11or, if the hearing is appealed, after judicial review under par. (am), the department
12of revenue shall do one of the following:

AB100-ASA1,705,1614 73.12 (1) (b) "Vendor" means a person providing goods or services to this state
15under subch. IV or V of ch. 16 or under ch. 84 if the value of the contract for those
16goods or services is at least $500.

AB100-ASA1,706,8 1876.16 Separate valuation of repair facilities, docks, piers, wharves, ore
19yards, elevators, car ferries and oil pipeline terminal facilities. After the
20property of a company is first valued as a whole, if any repair facilities, docks, ore
21yards, piers, wharves, grain elevators or car ferries used in transferring freight or
22passengers between cars and vessels or transfer of freight cars located on car ferries,
23or if any oil pipeline terminal storage facilities, docks, pipelines and pumping
24equipment used in transferring oil from pipelines to vessels shall be included in such
25valuation, then for the purpose of accounting to the proper taxation districts, the

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1department shall make a separate valuation of each such repair facility, dock, ore
2yard, pier, wharf, grain elevator, including the approaches thereto, or car ferries and
3of each such oil pipeline terminal storage facility, dock, pipeline and pumping
4equipment. As used herein, an approach shall be an immediate access facility
5commencing at the switching point which leads primarily to the terminal facility. For
6the purpose of defining the oil pipeline terminal facilities affected by this section,
7such facilities shall begin where the incoming pipeline enters the terminal storage
8facility site used in the transfer of oil to vessels.

AB100-ASA1,706,1710 76.24 (2) (a) All taxes paid by any railroad company derived from or
11apportionable to repair facilities, docks, ore yards, piers, wharves, grain elevators,
12and their approaches, or car ferries or terminal storage facilities, docks, pipelines
13and pumping equipment used in transferring oil from pipelines to vessels on the
14basis of the separate valuation provided for in s. 76.16, shall be distributed annually
15from the transportation fund to the towns, villages and cities in which they are
16located, pursuant to certification made by the department of revenue on or before
17August 15.

AB100-ASA1,706,2319 76.24 (2) (am) All taxes paid by any pipeline company derived from or
20apportionable to oil pipeline terminal facilities on the basis of the separate valuation
21under s. 76.16 shall be distributed annually from the appropriation under s. 20.855
22(4) (bm) to the towns, villages, and cities in which the facilities are located, pursuant
23to certification made by the department of revenue no later than November 1.

AB100-ASA1,707,7

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176.24 (2) (bm) If the state is compelled to refund in whole or in part any of the
2taxes which have been distributed to municipalities under par. (am), the
3municipalities shall repay to the state, for deposit in the general fund, the amount
4of such tax received by them, and the department of administration shall certify the
5amounts to be repaid to the state to the county clerks of the counties in which the
6municipalities are located for levy and collection from the municipalities as other
7state taxes are levied and collected.

AB100-ASA1,707,189 76.28 (3) (e) Beginning with the fees due in calendar year 2008, a light, heat,
10and power company may claim as a credit against the fees imposed under sub. (2) and
11s. 76.29 (2) an amount equal to the amount of property taxes imposed under ch. 70
12on general structures and substations that the light, heat, and power company paid
13in the then current calendar year. If a credit computed under this paragraph is not
14entirely offset against the license fees otherwise due for the then current calendar
15year, the unused balance may be carried forward and credited against license fees
16otherwise due for the following 15 calender years to the extent not offset by the
17license fees otherwise due in all intervening years between the year in which the
18property taxes were paid and the year in which the carry-forward credit is claimed.

AB100-ASA1,708,820 76.28 (9) Property subject to local tax. The Except as provided in s. 70.112
21(4) (am) the license fees imposed by this section upon the gross revenues of light, heat
22and power companies as defined in sub. (1) (e) shall be in lieu of all other taxes on
23all property used and useful in the operation of the business of such companies in this
24state, except that the same shall be subject to special assessments for local
25improvements. If a general structure is used and useful in part in the operation of

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1the business of those companies in this state and in part for nonoperating purposes,
2the license fees imposed by this section are in place of the percentage of all other taxes
3on the property that fairly measures and represents the extent of the use and
4usefulness in the operation of the business of those companies in this state, and the
5balance is subject to local assessment and taxation, except that the entire general
6structure is subject to special assessments for local improvements. Property under
7s. 76.025 (2) shall not be taxed under this section, but shall be subject to local
8assessment and taxation.

AB100-ASA1,708,2110 76.29 (2) Imposition. There Subject to the credits under ss. 76.28 (3) (e) and
1176.48 (3d), there is imposed on every light, heat, and power company and electric
12cooperative that owns an electric utility plant, an annual license fee to be assessed
13by the department on or before May 1, 2005, and every May 1 thereafter, ending with
14the assessment on May 1, 2010, measured by the gross revenues of the preceding tax
15period in an amount equal to the apportionment factor multiplied by gross revenues
16multiplied by 1.59%. The fee shall become delinquent if not paid when due and when
17delinquent shall be subject to interest at the rate of 1.5% per month until paid. Gross
18revenues earned by a light, heat, and power company after December 31, 2009, are
19subject to the license fee imposed under s. 76.28 (2). Gross revenues earned by an
20electric cooperative after December 31, 2009, are subject to the license fee imposed
21under s. 76.48 (1r).

AB100-ASA1,709,223 76.30 (2) (i) The secretary of revenue and employees of that department for the
24purposes of preparing and maintaining the list of persons with unpaid tax

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1obligations as described in s. 73.03 (62) so that the list of such persons is available
2for public inspection.

AB100-ASA1,709,54 76.39 (1) (am) "Average net rate of taxation" means the average net rate of
5taxation determined under s. 76.126 as of June of the year prior to the assessment.

AB100-ASA1,709,137 76.39 (2) There is levied annually a gross earnings tax in lieu of all property
8taxes on the car line equipment of a car line company equal to 3% of the gross
9earnings in this state multiplied by the average net rate of taxation. Every railroad
10company operating in this state shall, upon making payment to each car line
11company for use of its cars, withhold 3% of the amount constituting the gross
12earnings in this state of such of the tax imposed under this subsection on the car line
13company.

AB100-ASA1,710,215 76.48 (3d) (a) Beginning with the fees due in calendar year 2008, an electric
16cooperative may claim as a credit against the fees imposed under sub. (1r) and s.
1776.29 (2) an amount equal to the amount of any payments in lieu of property taxes
18that the electric cooperative paid in the then current calendar year, not to exceed the
19amount of property taxes that the cooperative would have paid in that year had the
20cooperative's property been subject to taxation under ch. 70. If a credit computed
21under this paragraph is not entirely offset against the license fees otherwise due for
22the then current calendar year, the unused balance may be carried forward and
23credited against license fees otherwise due for the following 15 calender years to the
24extent not offset by the license fees otherwise due in all intervening years between

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1the year in which the payments were paid and the year in which the carry-forward
2credit is claimed.

AB100-ASA1,710,93 (b) Beginning with distributions in 2008, a general structure owned or leased
4by an electric cooperative for which a payment in lieu of property taxes is made in
5the year of the distribution shall not be included in the calculation of payments under
6s. 79.04 (1) and (2). Beginning with distributions in 2009, a substation of an electric
7cooperative, other than a transmission substation, for which a payment in lieu of
8property taxes is made in the year of the distribution shall not be included in the
9calculation of payments under s. 79.04 (1) and (2).

AB100-ASA1,710,13 1176.655 Health insurance risk-sharing plan assessments credit. (1)
12Definitions. In this section, "claimant" means an insurer, as defined in s. 149.10 (5),
13who files a claim under this section.

AB100-ASA1,710,18 14(2) Filing claims. Subject to the limitations provided under this section, for
15taxable years beginning after December 31, 2005, a claimant may claim as a credit
16against the fees imposed under ss. 76.60, 76.63, 76.65, 76.66 or 76.67 an amount that
17is equal to a percentage of the amount of assessment under s. 149.13 that the
18claimant paid in the taxable year, as determined under sub. (3).

AB100-ASA1,710,23 19(3) Limitations. The department of revenue, in consultation with the office of
20the commissioner of insurance, shall determine the percentage under sub. (2) for
21each claimant for each taxable year so that the cost of the credit under this section
22and ss. 71.07 (5g), 71.28 (5g), and 71.47 (5g) is as close as practicable to $2,000,000
23in the 2006-07 fiscal year and $5,000,000 in each fiscal year thereafter.

AB100-ASA1,711,4 24(4) Carry-forward. If the credit under sub. (2) is not entirely offset against the
25fees imposed under ss. 76.60, 76.63, 76.65, 76.66, or 76.67 that are otherwise due, the

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1unused balance may be carried forward and credited against those fees in the
2following 15 years to the extent that it is not offset by those fees otherwise due in all
3the years between the year in which the assessment was paid and the year in which
4the carry-forward credit is claimed.

AB100-ASA1,711,156 76.67 (2) If any domestic insurer is licensed to transact insurance business in
7another state, this state may not require similar insurers domiciled in that other
8state to pay taxes greater in the aggregate than the aggregate amount of taxes that
9a domestic insurer is required to pay to that other state for the same year less the
10credit credits under s. ss. 76.635 and 76.655, except that the amount imposed shall
11not be less than the total of the amounts due under ss. 76.65 (2) and 601.93 and, if
12the insurer is subject to s. 76.60, 0.375% of its gross premiums, as calculated under
13s. 76.62, less offsets allowed under s. 646.51 (7) or under s. ss. 76.635 and 76.655
14against that total, and except that the amount imposed shall not be less than the
15amount due under s. 601.93.

AB100-ASA1,712,86 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale
7is mercantile in nature, of tangible personal property or taxable a service specified
8under s. 77.52 (2) (a).

AB100-ASA1,712,2411 77.54 (7m) Occasional sales of tangible personal property or services, including
12but not limited to admissions or tickets to an event; by a neighborhood association,
13church, civic group, garden club, social club or similar nonprofit organization; not
14involving entertainment for which payment in the aggregate exceeds $300 $500 for
15performing or as reimbursement of expenses unless access to the event may be
16obtained without payment of a direct or indirect admission fee; conducted by the
17organization if the organization is not engaged in a trade or business and is not
18required to have a seller's permit. For purposes of this subsection, an organization
19is engaged in a trade or business and is required to have a seller's permit if its sales
20of tangible personal property and services, not including sales of tickets to events,
21and its events occur on more than 20 days during the year, unless its receipts do not
22exceed $15,000 $25,000 during the year. The exemption under this subsection does
23not apply to gross receipts from the sale of bingo supplies to players or to the sale,
24rental or use of regular bingo cards, extra regular cards and special bingo cards.

AB100-ASA1,713,10

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177.54 (20) (c) 4. Taxable sales do not include meals, food, food products, or
2beverages sold by hospitals, sanatoriums, nursing homes, retirement homes,
3community-based residential facilities, as defined in s. 50.01 (1g), or day care centers
4registered licensed under ch. 48 and served at a hospital, sanatorium, nursing home,
5retirement home, community-based residential facility, or day care center. In this
6subdivision "retirement home" means a nonprofit residential facility where 3 or more
7unrelated adults or their spouses have their principal residence and where support
8services, including meals from a common kitchen, are available to residents. Taxable
9sales do not include meals, food, food products, or beverages sold to the elderly or
10handicapped by persons providing "mobile meals on wheels".

AB100-ASA1,713,1413 77.54 (47) (intro.) The gross receipts from the sale of and the storage, use, or
14other consumption of live all of the following:

AB100-ASA1,713,16 15(a) Live game birds, and clay pigeons , that are sold to bird hunting preserves
16licensed under s. 169.19.

AB100-ASA1,713,1918 77.54 (47) (b) Clay pigeons that are sold to a shooting facility, if any of the
19following applies:

AB100-ASA1,713,2120 1. The shooting facility is required to pay the tax imposed under s. 77.52 on its
21gross receipts from charges for shooting at the facility.

AB100-ASA1,713,2522 2. The shooting facility is a nonprofit organization that charges for shooting at
23the facility, but is not required to pay the tax imposed under s. 77.52 on its gross
24receipts from such charges because the charges are for occasional sales, as provided
25under sub. (7m).

AB100-ASA1,714,132 77.54 (49) The gross receipts from the sale of and the storage, use, or other
3consumption of taxable services and tangible personal property that is physically
4transferred to the purchaser as a necessary part of services that are subject to the
5taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser
6of such services and property are members of the same affiliated group under section
71504 of the Internal Revenue Code and are eligible to file a single consolidated return
8for federal income tax purposes. For purposes of this subsection, if a seller purchases
9a taxable service or tangible personal property, as described in the subsection, that
10is subsequently sold to a member of the seller's affiliated group and the sale is exempt
11under this subsection from the taxes imposed under this subchapter, the original
12purchase of the taxable service or tangible personal property by the seller is not
13considered a sale for resale or exempt under this subsection.

AB100-ASA1,714,1815 77.54 (50) The gross receipts from the sale of taxable services provided by a
16temporary help company, as defined in s. 108.02 (24m), if the client for whom the
17services are provided controls the means of performing the services and is
18responsible for the satisfactory completion of the services.

AB100-ASA1,715,520 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
21imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
22retailers may deduct 0.5% of the first $50,000, and 0.2% of any amount exceeding
23$50,000, of those taxes payable or $10 for that reporting period required under s.
2477.58 (1), whichever is greater, but not more than the amount of the sales taxes or
25use taxes that is payable under ss. 77.52 (1) and 77.53 (3) for that reporting period

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1required under s. 77.58 (1), as administration expenses if the payment of the taxes
2is not delinquent. For purposes of calculating the retailer's discount under this
3paragraph, the taxes on retail sales reported by retailers under subch. V, including
4taxes collected and remitted as required under s. 77.785, shall be included if the
5payment of those taxes is not delinquent.

AB100-ASA1,715,107 77.61 (5) (b) 12. The secretary of revenue and employees of that department
8for the purposes of preparing and maintaining the list of persons with unpaid tax
9obligations as described in s. 73.03 (62) so that the list of such persons is available
10for public inspection.

AB100-ASA1,715,20 1277.705 Adoption by resolution; baseball park district. A local
13professional baseball park district created under subch. III of ch. 229, by resolution
14under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
15a rate of no more than 0.1% of the gross receipts or sales price. Those taxes may be
16imposed only in their entirety. The resolution shall be effective on the first day of the
17first month that begins at least 30 days after the adoption of the resolution. Any
18moneys transferred from the appropriation account under s. 20.566 (1) (gd) to the
19appropriation account under s. 20.835 (4) (gb) shall be used exclusively to retire the
20district's debt.