SB40-SSA1,1154,2320 77.59 (9n) (a) Notwithstanding s. 73.03 (47), no seller or certified service
21provider is liable for tax, interest, or penalties imposed on a transaction under this
22subchapter in the circumstances covered under sections 306, 328, and 502 of the
23agreement, as defined in s. 77.65 (2) (a).

SB40-SSA1,1155,3

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1(b) A purchaser is not liable for the tax, interest, or penalties imposed on a
2transaction under this subchapter in the circumstances covered by section 331 of the
3agreement, as defined in s. 77.65 (2) (a).

SB40-SSA1,1155,245 77.59 (9p) (b) If a customer purchases a service that is not subject to 4 USC 116
6to 126, as amended by P.L. 106-252, or tangible personal property, items or property
7under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods, and
8if the customer believes that the amount of the tax assessed for the sale of the service,
9property, items, or goods under this subchapter is erroneous, the customer may
10request that the seller correct the alleged error by sending a written notice to the
11seller. The notice shall include a description of the alleged error and any other
12information that the seller reasonably requires to process the request. Within 60
13days from the date that a seller receives a request under this paragraph, the seller
14shall review its records to determine the validity of the customer's claim. If the
15review indicates that there is no error as alleged, the seller shall explain the findings
16of the review in writing to the customer. If the review indicates that there is an error
17as alleged, the seller shall correct the error and shall refund the amount of any tax
18collected erroneously, along with the related interest, as a result of the error from the
19customer, consistent with s. 77.59 (4). A customer may take no other action against
20the seller, or commence any action against the seller, to correct an alleged error in
21the amount of the tax assessed under this subchapter on a service that is not subject
22to 4 USC 116 to 126, as amended by P.L. 106-252, or tangible personal property, items
23or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
24goods unless the customer has exhausted his or her remedies under this paragraph.

SB40-SSA1,1156,6

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177.59 (9r) With regard to a purchaser's request for a refund under this section,
2a seller is presumed to have reasonable business practices if the seller uses a certified
3service provider, a certified automated system, as defined in s. 77.524 (1) (am), or a
4proprietary system certified by the department to collect the taxes imposed under
5this subchapter and if the seller has remitted to the department all taxes collected
6under this subchapter, less any deductions, credits, or allowances.

SB40-SSA1,1156,138 77.60 (13) A person who uses any of the following documents in a manner that
9is prohibited by or inconsistent with this subchapter, or provides incorrect
10information to a seller or certified service provider related to the use of such
11documents or regarding an exemption to the taxes imposed under this subchapter,
12shall pay a penalty of $250 for each invoice or bill of sale related to the prohibited or
13inconsistent use or incorrect information:

SB40-SSA1,1156,1414 (a) An exemption certificate described under ss. 77.52 (13) and 77.53 (10).

SB40-SSA1,1156,1515 (b) A direct pay permit under s. 77.52 (17m).

SB40-SSA1,1156,1616 (c) A direct mail form, as defined in s. 77.522 (1) (a) 1.

SB40-SSA1,1156,2218 77.61 (1) (b) In the case of a motor vehicle motor vehicles, boats, snowmobiles,
19mobile homes not exceeding 45 feet in length, trailers, semitrailers, all-terrain
20vehicles, or aircraft purchased from a licensed Wisconsin motor vehicle dealer
21retailer, the registrant shall present proof that the tax has been paid to such dealer
22retailer.

SB40-SSA1,1157,724 77.61 (1) (c) In the case of motor vehicles, boats, snowmobiles, mobile homes
25not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles or aircraft

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1registered or titled, or required to be registered or titled, in this state purchased from
2persons who are not Wisconsin boat, trailer or semitrailer dealers, licensed
3Wisconsin aircraft, motor vehicle or mobile home dealers or registered Wisconsin
4snowmobile or all-terrain vehicle dealers retailers, the purchaser shall file a sales
5tax return and pay the tax prior to registering or titling the motor vehicle, boat,
6snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer,
7all-terrain vehicle or aircraft in this state.

SB40-SSA1,1157,1010 77.61 (2) (intro.) In order to protect the revenue of the state:

SB40-SSA1,1157,24 11(a) Except as provided in par. (b), the department may require any person who
12is or will be liable to it for the tax imposed by this subchapter to place with it, before
13or after a permit is issued, the security, not in excess of $15,000, that the department
14determines. In determining the amount of security to require under this subsection,
15the department may consider the person's payment of other taxes administered by
16the department and any other relevant facts. If any taxpayer fails or refuses to place
17that security, the department may refuse or revoke the permit. If any taxpayer is
18delinquent in the payment of the taxes imposed by this subchapter, the department
19may, upon 10 days' notice, recover the taxes, interest, costs and penalties from the
20security placed with the department by the taxpayer in the following order: costs,
21penalties, delinquent interest, delinquent tax. No interest may be paid or allowed
22by the state to any person for the deposit of security. Any security deposited under
23this subsection shall be returned to the taxpayer if the taxpayer has, for 24
24consecutive months, complied with all the requirements of this subchapter.

SB40-SSA1,1158,15

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177.61 (2) (b) A certified service provider who has contracted with a seller, and
2filed an application, to collect and remit sales and use taxes imposed under this
3subchapter on behalf of the seller shall submit a surety bond to the department to
4guarantee the payment of sales and use taxes, including any penalty and interest on
5such payment. The department shall approve the form and contents of a bond
6submitted under this paragraph and shall determine the amount of such bond. The
7surety bond shall be submitted to the department within 60 days after the date on
8which the department notifies the certified service provider that the certified service
9provider is registered to collect sales and use taxes imposed under this subchapter.
10If the department determines, with regards to any one certified service provider, that
11no bond is necessary to protect the tax revenues of this state, the secretary of revenue
12or the secretary's designee may waive the requirements under this paragraph with
13regard to that certified service provider. Any bond submitted under this paragraph
14shall remain in force until the secretary of revenue or the secretary's designee
15releases the liability under the bond.

SB40-SSA1,1159,218 77.61 (3m) A retailer shall use a straight mathematical computation to
19determine the amount of the tax that the retailer may collect from the retailer's
20customers. The retailer shall calculate the tax amount by combining the applicable
21tax rates under this subchapter and subch. V and multiplying the combined tax rate
22by the sales price or purchase price of each item or invoice, as appropriate. The
23retailer shall calculate the tax amount to the 3rd decimal place, disregard tax
24amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less
25than 1 cent to be an additional cent. The use of a straight mathematical computation,

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1as provided in this subsection, shall not relieve the retailer from liability for payment
2of the full amount of the tax levied under this subchapter.

SB40-SSA1,1159,144 77.61 (4) (a) Every seller and retailer and every person storing, using or
5otherwise consuming in this state tangible personal property, items or property
6under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
7services purchased from a retailer shall keep such records, receipts, invoices, and
8other pertinent papers and records, including machine-readable records, in such
9form as the department requires. The department may, after giving notice, require
10any person to keep whatever records are needed for the department to compute the
11sales or use taxes the person should pay. Thereafter, the department shall add to any
12taxes assessed on the basis of information not contained in the records required a
13penalty of 25% of the amount of the tax so assessed in addition to all other penalties
14under this chapter.

SB40-SSA1,1160,216 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
17imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
18retailers, not including certified service providers that receive compensation under
19s. 73.03 (61) (h), may deduct 0.5% of those taxes payable or $10 for that reporting
20period required under s. 77.58 (1), whichever is greater, but not more than the
21amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53
22(3) for that reporting period required under s. 77.58 (1), as administration expenses
23if the payment of the taxes is not delinquent. For purposes of calculating the
24retailer's discount under this paragraph, the taxes on retail sales reported by

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1retailers under subch. V, including taxes collected and remitted as required under
2s. 77.785, shall be included if the payment of those taxes is not delinquent.

SB40-SSA1,1160,64 77.61 (5) (b) 11. The department of workforce development children and
5families or a county child support agency under s. 59.53 (5) in response to a request
6under s. 49.22 (2m).

SB40-SSA1,1160,98 77.61 (5m) (a) In this subsection, "personally identifiable information" means
9any information that identifies a person.

SB40-SSA1,1160,1610 (b) A certified service provider may use personally identifiable information as
11necessary only for the administration of its system to perform a seller's sales and use
12tax functions and shall provide consumers clear and conspicuous notice of its practice
13regarding such information, including what information it collects, how it collects
14the information, how it uses the information, how long, if at all, it retains the
15information, and under what circumstances it discloses the information to states
16participating in the agreement, as defined in 77.65 (2) (a).

SB40-SSA1,1160,1917 (c) A certified service provider may collect, use, and retain personally
18identifiable information only to verify exemption claims, to investigate fraud, and to
19ensure its system's reliability.

SB40-SSA1,1160,2220 (d) A certified service provider shall provide sufficient technical, physical, and
21administrative safeguards to protect personally identifiable information from
22unauthorized access and disclosure.

SB40-SSA1,1160,2523 (e) For purposes of this subchapter, the state shall provide to consumers public
24notice of the state's practices related to collecting, using, and retaining personally
25identifiable information.

SB40-SSA1,1161,4

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1(f) The state shall not retain personally identifiable information obtained for
2purposes of administering this subchapter unless the state is otherwise required to
3retain the information by law or as provided under the agreement, as defined in s.
477.65 (2) (a).

SB40-SSA1,1161,75 (g) For purposes of this subchapter, the state shall provide an individual
6reasonable access to that individual's personally identifiable information and the
7right to correct any inaccurately recorded information.

SB40-SSA1,1161,128 (h) If any person, other than another state that is a signatory to the agreement,
9as defined in s. 77.65 (2) (a), or a person authorized under state law to access the
10information, requests access to an individual's personally identifiable information,
11the state shall make a reasonable and timely effort to notify the individual of the
12request.

SB40-SSA1,1161,2214 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
15licenses or permits to engage in a business involving the sale at retail of tangible
16personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
17goods, or additional digital goods subject to tax under this subchapter, or the
18furnishing of services so subject to tax, shall, before issuing such license or permit,
19require proof that the person to whom such license or permit is to be issued is the
20holder of a seller's permit as required by this subchapter or has been informed by an
21employee of the department that the department will issue a seller's permit to that
22person.

SB40-SSA1,1162,3

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177.61 (16) Any person who remits taxes and files returns under this subchapter
2may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
3such returns with the department in a manner prescribed by the department.

SB40-SSA1,1162,105 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
6lease, rental, or license of tangible personal property and property and items
7specified under s. 77.52 (1) (b) to (d), an increase in the tax rate applies to the first
8billing period beginning on or after the rate increase's effective date and a decrease
9in the tax rate applies to bills that are rendered on or after the rate decrease's
10effective date.0

SB40-SSA1,1162,16 1277.63 Collection compensation. The following persons may retain a portion
13of sales and use taxes collected on retail sales under this subchapter and subch. V
14in an amount determined by the department and by contracts that the department
15enters into jointly with other states as a member state of the streamlined sales tax
16governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):

SB40-SSA1,1162,17 17(1) A certified service provider.

SB40-SSA1,1162,19 18(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
19(am).

SB40-SSA1,1163,7 20(3) A seller that sells tangible personal property, items or property under s.
2177.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services
22in at least 5 states that are signatories to the agreement, as defined in s. 77.65 (2)
23(a); that has total annual sales revenue of at least $500,000,000; that has a
24proprietary system that calculates the amount of tax owed to each taxing jurisdiction
25in which the seller sells tangible personal property, items or property under s. 77.52

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1(1) (b) or (c), specified digital goods, additional digital goods, or taxable services; and
2that has entered into a performance agreement with the states that are signatories
3to the agreement, as defined in s. 77.65 (2) (a). For purposes of this subsection,
4"seller" includes an affiliated group of sellers using the same proprietary system to
5calculate the amount of tax owed in each taxing jurisdiction in which the sellers sell
6tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified
7digital goods, additional digital goods, or taxable services.

SB40-SSA1,1163,109 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
10including amendments to the agreement.

SB40-SSA1,1163,1513 77.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible
14personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
15goods, additional digital goods, or services.

SB40-SSA1,1163,1817 77.65 (2) (f) "State" means any state of the United States and, the District of
18Columbia, and the Commonwealth of Puerto Rico.

SB40-SSA1,1163,2420 77.65 (4) (fm) Provide that a seller who registers with the central electronic
21registration system under par. (f) may cancel the registration at any time, as
22provided under uniform procedures adopted by the governing board of the states that
23are signatories to the agreement, but is required to remit any Wisconsin taxes
24collected pursuant to the agreement to the department.

SB40-SSA1,1164,8

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177.66 Certification for collection of sales and use tax. The secretary of
2revenue shall determine and periodically certify to the secretary of administration
3the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
4sales of tangible personal property, items and property under s. 77.52 (1) (b) and (c),
5specified digital goods, additional digital goods, and taxable services that are subject
6to the taxes imposed under this subchapter but who are not registered to collect and
7remit such taxes to the department or, if registered, do not collect and remit such
8taxes.

SB40-SSA1,1164,13 1077.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
11and unpaid taxes, including penalties and interest, imposed under this subchapter
12and subch. V on sales made to purchasers in this state before the seller registers
13under par. (a), if all of the following apply:

SB40-SSA1,1164,1714 (a) The seller registers with the department, in a manner that the department
15prescribes, to collect and remit the taxes imposed under this subchapter and subch.
16V on sales to purchasers in this state in accordance with the agreement, as defined
17in s. 77.65 (2) (a).

SB40-SSA1,1164,2018 (b) The seller registers under par. (a) no later than 365 days after the effective
19date of this state's participation in the agreement under s. 77.65 (2) (a), as
20determined by the department.

SB40-SSA1,1164,2421 (c) The seller was not registered to collect and remit the taxes imposed under
22this subchapter and subch. V during the 365 consecutive days immediately before
23the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
24as determined by the department.

SB40-SSA1,1165,5

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1(d) The seller has not received a notice of the commencement of an audit from
2the department or, if the seller has received a notice of the commencement of an audit
3from the department, the audit has been fully resolved, including any related
4administrative and judicial processes, at the time that the seller registers under par.
5(a).

SB40-SSA1,1165,76 (e) The seller has not committed or been involved in a fraud or an intentional
7misrepresentation of a material fact.

SB40-SSA1,1165,108 (f) The seller collects and remits the taxes imposed under this subchapter and
9subch. V on sales to purchasers in this state for at least 3 consecutive years after the
10date on which the seller's collection obligation begins.

SB40-SSA1,1165,12 11(2) Subsection (1) does not apply to taxes imposed under this subchapter and
12subch. V that are due from the seller for purchases made by the seller.

SB40-SSA1,1165,24 1477.70 Adoption by county ordinance. Any county desiring to impose county
15sales and use taxes under this subchapter may do so by the adoption of an ordinance,
16stating its purpose and referring to this subchapter. The county sales and use taxes
17may be imposed only for the purpose of directly reducing the property tax levy and
18only in their entirety as provided in this subchapter. That ordinance shall be
19effective on the first day of January, the first day of April, the first day of July or the
20first day of October. A certified copy of that ordinance shall be delivered to the
21secretary of revenue at least 120 days prior to its effective date. The repeal of any
22such ordinance shall be effective on December 31. A certified copy of a repeal
23ordinance shall be delivered to the secretary of revenue at least 60 120 days before
24the effective date of the repeal.

SB40-SSA1,1166,9

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177.705 Adoption by resolution; baseball park district. A local
2professional baseball park district created under subch. III of ch. 229, by resolution
3under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
4a rate of no more than 0.1% of the gross receipts or sales price or purchase price.
5Those taxes may be imposed only in their entirety. The resolution shall be effective
6on the first day of the first month January 1, April 1, July 1, or October 1 that begins
7at least 30 120 days after the adoption of the resolution. Any moneys transferred
8from the appropriation account under s. 20.566 (1) (gd) to the appropriation account
9under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.

SB40-SSA1,1166,21 1177.706 Adoption by resolution; football stadium district. A local
12professional football stadium district created under subch. IV of ch. 229, by
13resolution under s. 229.824 (15), may impose a sales tax and a use tax under this
14subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price.
15Those taxes may be imposed only in their entirety. The imposition of the taxes under
16this section shall be effective on the first day of the first month January 1, April 1,
17July 1, or October 1 that begins at least 30 120 days after the certification of the
18approval of the resolution by the electors in the district's jurisdiction under s. 229.824
19(15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge)
20to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire
21the district's debt.

SB40-SSA1,1167,523 77.707 (1) Retailers and the department of revenue may not collect a tax under
24s. 77.705 for any local professional baseball park district created under subch. III of
25ch. 229 after the last day of the calendar quarter during that is at least 120 days from

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1the date on which the local professional baseball park district board makes a
2certification to the department of revenue under s. 229.685 (2), except that the
3department of revenue may collect from retailers taxes that accrued before the day
4after the last day of that calendar quarter and fees, interest and penalties that relate
5to those taxes.

SB40-SSA1,1167,147 77.707 (2) Retailers and the department of revenue may not collect a tax under
8s. 77.706 for any local professional football stadium district created under subch. IV
9of ch. 229 after the last day of the calendar quarter during that is at least 120 days
10from the date on which the local professional football stadium district board makes
11all of the certifications to the department of revenue under s. 229.825 (3), except that
12the department of revenue may collect from retailers taxes that accrued before the
13day after the last day of that calendar quarter and fees, interest and penalties that
14relate to those taxes.

SB40-SSA1,1167,2516 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
17personal property, and the property and items specified under s. 77.52 (1) (b) to (d),
18and for the privilege of selling, licensing, performing or furnishing services a sales
19tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the
20rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts
21sales price from the sale, licensing, lease or rental of tangible personal property, and
22the property and items specified under s. 77.52 (1) (b) to (d), except property taxed
23under sub. (4), sold, licensed, leased or rented at retail in the county or special district
24or from selling, licensing, performing or furnishing services described under s. 77.52
25(2) in the county or special district.

SB40-SSA1,1168,142 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
3or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
4purchase price upon every person storing, using or otherwise consuming in the
5county or special district tangible personal property, property and items specified
6under s. 77.52 (1) (b) to (d), or services if the property, item, or service is subject to
7the state use tax under s. 77.53, except that a receipt indicating that the tax under
8sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this
9subsection and except that if the buyer has paid a similar local tax in another state
10on a purchase of the same property, item, or services that tax shall be credited against
11the tax under this subsection and except that for motor vehicles that are used for a
12purpose in addition to retention, demonstration or display while held for sale in the
13regular course of business by a dealer the tax under this subsection is imposed not
14on the sales purchase price but on the amount under s. 77.53 (1m).

SB40-SSA1,1168,2516 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
17activities within the county or special district, at the rate of 0.5% in the case of a
18county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
19of the sales purchase price of tangible personal property that is used in constructing,
20altering, repairing or improving real property and that becomes a component part
21of real property in that county or special district, except that if the contractor has
22paid the sales tax of a county in the case of a county tax or of a special district in the
23case of a special district tax in this state on that property, or has paid a similar local
24sales tax in another state on a purchase of the same property, that tax shall be
25credited against the tax under this subsection.

SB40-SSA1,1169,112 77.71 (4) An excise tax is imposed at the rate of 0.5% in the case of a county tax
3or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
4purchase price upon every person storing, using or otherwise consuming a motor
5vehicle, boat, snowmobile, mobile home not exceeding 45 feet in length, trailer,
6semitrailer, all-terrain vehicle or aircraft, if that property must be registered or
7titled with this state and if that property is to be customarily kept in a county that
8has in effect an ordinance under s. 77.70 or in a special district that has in effect a
9resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
10sales tax in another state on a purchase of the same property that tax shall be
11credited against the tax under this subsection.