SB40-SSA1,1043,74 73.03 (50b) To waive the fee established under sub. (50) for applying for and
5renewing the business tax registration certificate, if the person who is applying for
6or renewing the certificate is not required for purposes of ch. 77 to hold such a
7certificate.

SB40-SSA1,1043,169 73.03 (50m) To enter into a memorandum of understanding with the
10department of workforce development children and families under s. 49.857. The
11department of revenue shall suspend, refuse to issue or refuse to renew any
12certificate issued under sub. (50) as provided in the memorandum of understanding
13entered into under s. 49.857. Notwithstanding ss. 71.78 and 77.61 (5), the
14department of revenue shall disclose to the department of workforce development
15children and families the social security number of any applicant for a certificate
16issued under sub. (50) as provided in the memorandum of understanding.

SB40-SSA1,1043,2518 73.03 (52n) To enter into agreements with federally recognized tribes located
19in this state that provide for offsetting state tax refunds against tribal obligations
20and to charge a fee up to $25 per transaction to the debtor for the administrative costs
21of such setoffs. The administrative costs collected under this subsection shall be
22credited to the appropriation under s. 20.566 (1) (h). Setoffs under ss. 71.93, 71.935,
23and 73.03 (52) shall occur before setoffs under this subsection. Any legal proceeding
24to contest a setoff under this subsection shall be brought against the tribe under the
25process established by the tribe.

SB40-SSA1,1044,32 73.03 (61) To do all of the following related to the Uniform Sales and Use Tax
3Administration Act:

SB40-SSA1,1044,44 (a) Certify compliance with the agreement, as defined in s. 77.65 (2) (a).

SB40-SSA1,1044,75 (b) Pursuant to the agreement, as defined in s. 77.65 (2) (a), certify certified
6service providers, as defined in s. 77.51 (1g), and certified automated systems, as
7defined in s. 77.524 (1) (am).

SB40-SSA1,1044,208 (c) Consistent with the agreement, as defined in s. 77.65 (2) (a), establish
9performance standards and eligibility criteria for a seller that sells tangible personal
10property, items or property under s. 77.52 (1) (b) or (c), or taxable services in at least
115 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has
12total annual sales revenue of at least $500,000,000; that has a proprietary system
13that calculates the amount of tax owed to each taxing jurisdiction in which the seller
14sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
15taxable services; and that has entered into a performance agreement with the states
16that are signatories to the agreement, as defined in s. 77.65 (2) (a). For purposes of
17this paragraph, "seller" includes an affiliated group of sellers using the same
18proprietary system to calculate the amount of tax owed in each taxing jurisdiction
19in which the sellers sell tangible personal property, items or property under s. 77.52
20(1) (b) or (c), or taxable services.

SB40-SSA1,1044,2421 (d) Issue a tax identification number to a person who claims an exemption
22under subch. III or V of ch. 77 and who is not required to register with the department
23for the purposes of subch. III or V of ch. 77 and establish procedures for the
24registration of such a person.

SB40-SSA1,1045,4

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1(e) Maintain a database that is accessible to sellers and certified service
2providers, as defined in s. 77.51 (1g), that indicates whether items defined in
3accordance with the Uniform Sales and Use Tax Administration Act are taxable or
4nontaxable.

SB40-SSA1,1045,95 (f) Maintain a database that is accessible to sellers and certified service
6providers, as defined in s. 77.51 (1g), and available in a downloadable format, that
7indicates tax rates, taxing jurisdiction boundaries, and zip code or address
8assignments related to the administration of taxes imposed under subchs. III and V
9of ch. 77.

SB40-SSA1,1045,1210 (g) Set forth the information that the seller shall provide to the department for
11tax exemptions claimed by purchasers and establish the manner in which a seller
12shall provide such information to the department.

SB40-SSA1,1045,1613 (h) Provide monetary allowances, in addition to the retailer's discount provided
14under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
15sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
16proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).

SB40-SSA1,1045,2518 73.03 (63) Notwithstanding the amount limitations specified under ss. 71.07
19(5b) (c) 1. and (5d) (c) 1., 71.28 (5b) (c) 1., 71.47 (5b) (c) 1., and 560.205 (3) (d), in
20consultation with the department of commerce, to carry forward to subsequent
21taxable years unclaimed credit amounts of the early stage seed investment credits
22under ss. 71.07 (5b), 71.28 (5b), and 71.47 (5b) and the angel investment credit under
23s. 71.07 (5d). Annually, no later than July 1, the department of commerce shall
24submit to the department of revenue its recommendations for the carry forward of
25credit amounts as provided under this subsection.

SB40-SSA1,1046,52 73.0301 (1) (d) 2. A license issued by the department of health and family
3services children and families under s. 48.66 (1) (a) to a child welfare agency, group
4home, shelter care facility, or day care center, as required by s. 48.60, 48.625, 48.65,
5or 938.22 (7).

SB40-SSA1,1046,158 73.0301 (1) (e) "Licensing department" means the department of
9administration; the board of commissioners of public lands; the department of
10commerce; the department of children and families; the government accountability
11board; the department of financial institutions; the department of health and family
12services; the department of natural resources; the department of public instruction;
13the department of regulation and licensing; the department of workforce
14development; the office of the commissioner of insurance; or the department of
15transportation.

SB40-SSA1,1046,2217 73.0301 (2) (c) 1. am. If the applicant is an individual and does not have a social
18security number, a statement made or subscribed under oath or affirmation that the
19applicant does not have a social security number. The form of the statement shall
20be prescribed by the department of workforce development children and families. A
21license issued in reliance upon a false statement submitted under this subd. 1. am.
22is invalid.

SB40-SSA1,1047,424 73.0301 (2) (c) 2. A licensing department may not disclose any information
25received under subd. 1. a. or b. to any person except to the department of revenue for

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1the purpose of requesting certifications under par. (b) 2. in accordance with the
2memorandum of understanding under sub. (4) and administering state taxes or to
3the department of workforce development children and families for the purpose of
4administering s. 49.22.

SB40-SSA1,1047,86 74.09 (3) (b) 6m. The amount of the credit under s. 79.10 (5m) allocable to the
7property for the previous year and the current year, and the percentage change
8between those years.

SB40-SSA1,1047,1210 74.09 (3) (b) 7. The amount obtained by subtracting the amount amounts under
11subd. subds. 6. and 6m. from the amount under subd. 5., for the previous year and
12the current year, and the percentage change in that amount between those years.

SB40-SSA1,1047,2014 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
15revenue allocated to this state on the basis of routes for which the company is
16authorized to receive subsidy payments, mutual aid allocated to this state on the
17basis of the ratio of transport revenues allocated to this state to transport revenues
18everywhere in the previous year, in-flight sales allocated to this state as they are
19allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
20sales made in this state.

SB40-SSA1,1047,2322 76.29 (1) (f) "Tax period" means each calendar year or portion of a calender year
23from January 1, 2004, to December 31, 2009.

SB40-SSA1,1048,11

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176.29 (2) Imposition. There is imposed on every light, heat, and power company
2and electric cooperative that owns an electric utility plant, an annual license fee to
3be assessed by the department on or before May 1, 2005, and every May 1 thereafter,
4ending with the assessment on May 1, 2010, measured by the gross revenues of the
5preceding tax period in an amount equal to the apportionment factor multiplied by
6gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid
7when due and when delinquent shall be subject to interest at the rate of 1.5% per
8month until paid. Gross revenues earned by a light, heat, and power company after
9December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross
10revenues earned by an electric cooperative after December 31, 2009, are subject to
11the license fee imposed under s. 76.48 (1r).

SB40-SSA1,1048,1413 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30
14(2) 560.29 (1) (a).

SB40-SSA1,1048,1716 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30
17(4) 560.29 (1) (b).

SB40-SSA1,1048,2019 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29
20(1) (d).

SB40-SSA1,1048,2322 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29
23(1) (e).

SB40-SSA1,1049,2

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176.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11)
2560.29 (1) (g).

SB40-SSA1,1049,104 76.635 (4) (a) If a certified capital company is decertified, or an investment pool
5is disqualified, under s. 560.37, 2005 stats., before the certified capital company
6fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with
7respect to the investment pool, any insurer that has received a credit under this
8section with respect to that investment pool shall repay that credit to the
9commissioner of insurance, for deposit in the general fund, and may not claim more
10credit in respect to that investment pool.

SB40-SSA1,1049,2112 76.635 (4) (b) If a certified capital company fulfills the investment requirement
13under s. 560.34 (1m) (a) 1., 2005 stats., with respect to an investment pool but the
14certified capital company is decertified, or an investment pool is disqualified, under
15s. 560.37, 2005 stats., before the certified capital company fulfills the investment
16requirement under s. 560.34 (1m) (a) 2., 2005 stats., for that investment pool, any
17insurer that has received a credit under this section with respect to that investment
18pool shall repay all credits that were claimed for taxable years after the taxable year
19that includes the 3rd anniversary of the investment date of the investment pool and
20may claim no more credits for taxable years after the taxable year that includes the
213rd anniversary of the investment date of the investment pool.

SB40-SSA1,1050,1023 76.636 (1) (e) "Member of a targeted group" means a person who resides in an
24area designated by the federal government as an economic revitalization area, a
25person who is employed in an unsubsidized job but meets the eligibility requirements

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1under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who
2is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work, real pay
3project position under s. 49.147 (3m), a person who is eligible for child care assistance
4under s. 49.155, a person who is a vocational rehabilitation referral, an economically
5disadvantaged youth, an economically disadvantaged veteran, a supplemental
6security income recipient, a general assistance recipient, an economically
7disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC
851 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp
9recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.
10by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

SB40-SSA1,1050,1612 76.636 (2) (b) The amount determined by multiplying the amount determined
13under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone
14and filled by a member of a targeted group and by then subtracting the subsidies paid
15under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m)
16(c) for those jobs.

SB40-SSA1,1050,2218 76.636 (2) (c) The amount determined by multiplying the amount determined
19under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone
20and not filled by a member of a targeted group and by then subtracting the subsidies
21paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147
22(3m) (c) for those jobs.

SB40-SSA1,1051,524 76.636 (2) (d) The amount determined by multiplying the amount determined
25under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the

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1rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
271.47 (1dj), in an enterprise development zone under s. 560.797 and for which
3significant capital investment was made and by then subtracting the subsidies paid
4under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m)
5(c) for those jobs.

SB40-SSA1,1051,127 76.636 (2) (e) The amount determined by multiplying the amount determined
8under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the
9rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
1071.47 (1dj), in a development zone and not filled by a member of a targeted group and
11by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
12reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-SSA1,1052,225 77.22 (1) There is imposed on the grantor of real estate a real estate transfer
6fee at the rate of 30 60 cents for each $100 of value or fraction thereof on every
7conveyance not exempted or excluded under this subchapter. In regard to land
8contracts the value is the total principal amount that the buyer agrees to pay the
9seller for the real estate. This fee shall be collected by the register at the time the
10instrument of conveyance is submitted for recording. Except as provided in s. 77.255,
11at the time of submission the grantee or his or her duly authorized agent or other
12person acquiring an ownership interest under the instrument, or the clerk of court
13in the case of a foreclosure under s. 846.16 (1), shall execute a return, signed by both
14grantor and grantee, on the form prescribed under sub. (2). The register shall enter
15the fee paid on the face of the deed or other instrument of conveyance before
16recording, and, except as provided in s. 77.255, submission of a completed real estate
17transfer return and collection by the register of the fee shall be prerequisites to
18acceptance of the conveyance for recording. The register shall have no duty to
19determine either the correct value of the real estate transferred or the validity of any
20exemption or exclusion claimed. If the transfer is not subject to a fee as provided in
21this subchapter, the reason for exemption shall be stated on the face of the
22conveyance to be recorded by reference to the proper subsection under s. 77.25.

SB40-SSA1,1053,6 2477.24 Division of fee. Twenty Ten percent of all fees collected under this
25subchapter shall be retained by the county and the balance shall be transmitted to

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1the state. Remittances shall be made monthly by the county treasurers to the
2department of revenue by the 15th day of the month following the close of the month
3in which the fee was collected. The remittance to the department shall be
4accompanied by the returns executed under s. 77.22. The state shall deposit all
5moneys received under this section with respect to conveyances recorded on or after
6July 1, 2007, into the county aid fund.

SB40-SSA1,1053,149 77.51 (1fd) "Business" includes any activity engaged in by any person or caused
10to be engaged in by any person with the object of gain, benefit or advantage, either
11direct or indirect, and includes also the furnishing and distributing of tangible
12personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
13goods, additional digital goods, or taxable services for a consideration by social clubs
14and fraternal organizations to their members or others.

SB40-SSA1,1053,2016 77.51 (1a) "Additional digital goods" means video greeting cards sent by
17electronic mail, finished artwork, periodicals, and video or electronic games. For
18purposes of this subchapter, the sale of or the storage, use, or other consumption of
19a digital code is treated the same as the sale of or the storage, use, or other
20consumption of any additional digital goods for which the digital code relates.

SB40-SSA1,1053,2322 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human
23consumption and that contains 0.5 percent or more of alcohol by volume.

SB40-SSA1,1054,4

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177.51 (1ba) "Ancillary services" means services that are associated with or
2incidental to providing telecommunications services, including detailed
3telecommunications billing, directory assistance, vertical service, and voice mail
4services, but not including specified digital goods and additional digital goods.

SB40-SSA1,1054,86 77.51 (1d) "Biotechnologies" include recombinant deoxyribonucleic acid
7techniques, biochemistry, molecular and cellular biology, genetics, genetic
8engineering, biological cell fusion, and other bioprocesses.

SB40-SSA1,1054,1610 77.51 (1e) "Biotechnology business" means a business, as certified by the
11department in the manner prescribed by the department, that is primarily engaged
12in the application of biotechnologies that use a living organism or parts of an
13organism to produce or modify products to improve plants or animals or to improve
14animal or human health, develop microorganisms for specific uses, identify targets
15for small molecule pharmaceutical development, or transform biological systems
16into useful processes and products.

SB40-SSA1,1054,2118 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products,
19not including real property and services to real property, if the products are distinct
20and identifiable products and sold for one nonitemized price. "Bundled transaction"
21does not include any of the following:

SB40-SSA1,1054,2322 (a) The sale of any products for which the sales price varies or is negotiable
23based on the purchaser's selection of the products included in the transaction.

SB40-SSA1,1055,3

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1(b) 1. The retail sale of tangible personal property and a service, if the tangible
2personal property is essential to the use of the service, and provided exclusively in
3connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,64 2. The retail sale of a service and specified digital goods or additional digital
5goods, if such goods are essential to the use of the service, and provided exclusively
6in connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,107 3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
8if such property or items are essential to the use of the service, and provided
9exclusively in connection with the service, and if the true object of the transaction
10is the service.

SB40-SSA1,1055,1311 (c) The retail sale of services, if one of the services is essential to the use or
12receipt of another service, and provided exclusively in connection with the other
13service, and if the true object of the transaction is the other service.

SB40-SSA1,1055,1914 (d) A transaction that includes taxable and nontaxable products, if the seller's
15purchase price or the sales price of the taxable products is no greater than 10 percent
16of the seller's total purchase price or sales price of all the bundled products, as
17determined by the seller using either the seller's purchase price or sales price, but
18not a combination of both, or, in the case of a service contract, the full term of the
19service contract.

SB40-SSA1,1056,520 (e) The retail sale of taxable tangible personal property or items or property
21under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
22s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
23if the transaction includes food and food ingredients, drugs, durable medical
24equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
25and if the seller's purchase price or the sales price of the taxable tangible personal

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1property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent
2of the seller's total purchase price or sales price of all the tangible personal property
3or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
4a bundled transaction, as determined by the seller using either the seller's purchase
5price or the sales price, but not a combination of both.

SB40-SSA1,1056,107 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or
8artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
9flavorings in the form of bars, drops, or pieces. "Candy" does not include a
10preparation that contains flour or that requires refrigeration.