LRB-5624/1
JK:amn
2017 - 2018 LEGISLATURE
March 22, 2018 - Introduced by Representatives Spreitzer, Neubauer, Pope,
Sargent and Zepnick, cosponsored by Senator Ringhand. Referred to
Committee on Ways and Means.
AB1063,1,4
1An Act to amend 77.51 (11d) and 77.52 (2) (a) 20.; and
to create 77.51 (17g) and
277.52 (2m) (c) of the statutes;
relating to: the sales tax on planning and
3counseling services for the restoration, reclamation, or revitalization of prairie,
4savanna, or wetlands.
Analysis by the Legislative Reference Bureau
Under current law, the sale of landscaping and lawn maintenance services is
subject to the sales tax. This bill excludes from taxable landscaping services the
planning and counseling services for the restoration, reclamation, or revitalization
of prairie, savanna, or wetlands, if such services are provided for a separate and
optional fee distinct from other services.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB1063,1
5Section
1. 77.51 (11d) of the statutes is amended to read:
AB1063,2,4
177.51
(11d) For purposes of subs. (1ag), (1f), (3pf),
and (9p)
, and (17g) and ss.
277.52 (20) and (21), 77.522, and 77.54 (51), (52), and (60), “product" includes tangible
3personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d),
4and services.
AB1063,2
5Section
2. 77.51 (17g) of the statutes is created to read:
AB1063,2,76
77.51
(17g) “Separate and optional fee” means a fee charged to receive a
7distinct and identifiable product, if either of the following applies:
AB1063,2,128
(a) The fee is in addition to fees that the seller charges for other distinct and
9identifiable products sold to the same buyer, the fee is separately set forth on the
10invoice given by the seller to the buyer, and the seller does not require the buyer to
11pay the fee if the buyer chooses not to receive the additional distinct and identifiable
12product for which the fee applies.
AB1063,2,1913
(b) The seller charges a single amount for multiple distinct and identifiable
14products and offers the buyer the option of paying a lower amount if the buyer
15chooses not to receive one or more of the distinct and identifiable products. For
16purposes of this paragraph, the separate and optional fee is the single amount the
17seller charges for the multiple distinct and identifiable products less the reduced
18amount the seller charges to the buyer because the buyer chooses not to receive one
19or more of the products.
AB1063,3
20Section
3. 77.52 (2) (a) 20. of the statutes is amended to read:
AB1063,3,321
77.52
(2) (a) 20. The sale of landscaping and lawn maintenance services
22including landscape planning and counseling, lawn and garden services such as
23planting, mowing, spraying and fertilizing and shrub and tree services.
For purposes
24of this subdivision, landscaping and lawn maintenance services do not include
25planning and counseling services for the restoration, reclamation, or revitalization
1of prairie, savanna, or wetlands to improve biodiversity, the quality of land, soils, or
2water, or other ecosystem functions if the planning and counseling services are
3provided for a separate and optional fee from any other services.
AB1063,4
4Section
4. 77.52 (2m) (c) of the statutes is created to read:
AB1063,3,125
77.52
(2m) (c) With respect to services subject to tax under sub. (2) (a) 7., 10.,
611., and 20. that are provided for a separate and optional fee from the planning and
7counseling services described under sub. (2) (a) 20., all tangible personal property or
8items, property, or goods under sub. (1) (b), (c), or (d) physically transferred, or
9transferred electronically, to the customer in conjunction with the provision of the
10services subject to tax under sub. (2) (a) 7., 10., 11., and 20. is a sale of tangible
11personal property or items, property, or goods separate from the selling, performing,
12or furnishing of the service.
AB1063,3,1514
(1)
This act takes effect on the first day of the 3rd month beginning after
15publication.
