77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser a certificate to the effect that the property or taxable service is purchased for resale, or otherwise exempt from the tax; except that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at a livestock an animal market, as defined in s. 95.68 (1) (e) (ag), and no certificate is required for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse.

99.02 (2) (c) A person who operates a warehouse storing only grain, as defined under s. 127.01 (18) 126.01 (13).

101.563 (2) (b) 1. `Payments from calendar year 2001 dues.' Notwithstanding s. 101.575 101.573 (3) (a), by the 30th day following July 30, 2002, the department shall compile the fire department dues paid by all insurers under s. 601.93 and the dues paid by the state fire fund under s. 101.573 (1) and funds remaining under s. 101.573 (3) (b), subtract the total amount due to be paid under par. (a), withhold 0.5%, and certify to the state treasurer the proper amount to be paid from the appropriation under s. 20.143 (3) (L) to each city, village, and town entitled to a proportionate share of fire department dues as provided under sub. (1) (b) and s. 101.575. If the department has previously certified an amount to the state treasurer under s. 101.57 101.573 (3) (a) during calendar year 2002, the department shall recertify the amount in the manner provided under this subdivision. On or before August 1, 2002, the state treasurer shall pay the amounts certified or recertified by the department under this subdivision to each city, village, and town entitled to a proportionate share of fire department dues as provided under sub. (1) and s. 101.575. The state treasurer may combine any payment due under this subdivision with any amount due to be paid on or before August 1, 2002, to the same city, village, or town under par. (a).

101.563 (2) (b) 3. `Payments to correct errors.' The amounts withheld under subds. 1. and 2. shall be disbursed to correct errors of the department or the commissioner of insurance. The department shall certify to the state treasurer the amount that must be disbursed to correct an error and the state treasurer shall pay the amount to the specified city, village, or town. The balance of the amount withheld in a calendar year under subds. subd. 1. or 2., as applicable, which that is not disbursed under this subdivision shall be included in the total compiled by the department under subd. 2. for the next calendar year, except that amounts withheld under subd. 2. from fire department dues collected for calendar year 2004 that are not disbursed under this subdivision shall be included in the total compiled by the department under s. 101.573 (3) (a) for the next calendar year. If errors in payments exceed the amount withheld, adjustments shall be made in the distribution for the next year.

101.951 (6) (m) Having sold a retail installment contract to a sales finance company, as defined in s. 218.01 (1) (v) 218.0101 (34) (a), that is not licensed under s. 218.01 ss. 218.0101 to 218.0163.

121.05 (1) (a) 11. Pupils residing in the school district but attending a public school in another school district under s. 118.51 or, 121.84 (4), or 121.85 (3) (a).

180.1708 (5) Mergers. Sections 180.1101 and 180.1103 to 180.1107 180.1106 apply to a merger, and ss. 180.1301 to 180.1331 apply to dissenters' rights arising from a merger, for which a plan of merger is approved by the board of directors on or after January 1, 1991.

180.1805 (5) By merger or share exchange that becomes effective under ss. 180.1101 to 180.1107 180.1106 or a share exchange of existing shares for other shares of a different class or series in the corporation.

186.35 (12) Computations. (intro.) Except as provided in sub. (12m), each member credit union's fractional share of liquidating distributions under sub. (11) and special assessments under sub. (5) (d) 2. shall be calculated as follows:

287.11 (4) (a) 4. Specify a procedure to be used by the department to determine whether a responsible unit has achieved the goals under par. (a) subd. 1.

301.03 (19) Work to minimize, to the greatest extent possible, the residential population density of sex offenders, as defined in s. 302.116 (1) (b), who are on probation, parole, or extended supervision or placed on supervised release under s. 980.06 (2) (c), 1997 stats., or s. 980.08 (5).

302.01 (10) The penitentiary at the village of Sturtevant in Racine County is named "Racine Correctional Institution."

(10m) The medium security correctional institution near Black River Falls is named "Jackson Correctional Institution."

303.065 (1) (b) 1. A person serving a life sentence, other than a life sentence specified in subd. 2., may be considered for work release only after he or she has reached parole eligibility under s. 304.06 (1) (b) or 973.014 (1) (a) or (b), whichever is applicable, or he or she has reached his or her extended supervision eligibility date under s. 302.114 (9) (a) (am) or 973.014 (1g) (a) 1. or 2., whichever is applicable.

340.01 (18p) "Flood damaged vehicle" means any motor vehicle that is not precluded from subsequent registration or titling and which that is damaged by flood to the extent that the estimated or actual cost, whichever is greater, of repairing the vehicle exceeds 70% of its fair market value.

340.01 (20m) "Hail-damaged vehicle" means a vehicle less than 7 years old that is not precluded from subsequent registration and titling and which that is damaged solely by hail to the extent that the estimated or actual cost, whichever is greater, of repairing the vehicle exceeds 70% of its fair market value.

340.01 (55g) "Salvage vehicle" means a vehicle less than 7 years old that is not precluded from subsequent registration and titling and which that is damaged by collision or other occurrence to the extent that the estimated or actual cost, whichever is greater, of repairing the vehicle exceeds 70% of its fair market value. The term does not include a hail-damaged vehicle unless the vehicle is repaired with any replacement part, as defined in s. 632.38 (1) (e).

341.26 (3m) Forest products vehicles. In recognition of the relationship of the basic economy of the state to the forest products industry, there shall be paid to the department for the annual registration of a road tractor, motor truck, or truck tractor used exclusively in connection with the transportation of raw forest products, as defined in s. 26.05 (1), or equipment that is owned or leased by the owner of the road tractor, motor truck, or truck tractor and used exclusively in the production of raw forest products, a fee determined in accordance with sub. (3) (g) on the basis of maximum gross weight, except that a trailer used exclusively in connection with the transportation of raw forest products or equipment that is owned or leased by the owner of the trailer and used exclusively in the production of raw forest products may be registered upon payment of a fee which that is 25% of the fee prescribed by s. 341.25 (2) for a motor truck having the same gross weight. The maximum gross weight of each vehicle registered under this subsection shall be computed in the manner specified in s. 341.25 for the same type of vehicle, except that a person who owns and operates more truck tractors than semitrailers registered by him or her within this state and used exclusively as provided in this subsection may register such an excess truck tractor at a fee specified under sub. (3) (g) determined on the basis of the weight of the truck tractor only.

341.266 (2) (a) Any person who is the owner of a special interest vehicle which that is 20 or more years old at the time of making application for registration or transfer of title of the vehicle and who, unless the owner is an historical society that is exempt from federal income taxes, owns, has registered in this state, and uses for regular transportation at least one vehicle that has regular registration plates may upon application register the vehicle as a special interest vehicle upon payment of a fee under par. (b).

341.268 (1) (b) 2. A motorcycle that is a reproduction of a vehicle originally made by another manufacturer and which that consists of a reproduction body that is combined with a new, used, or replica frame and drivetrain.

341.268 (1) (e) "Replica vehicle" means a motor vehicle, other than a motorcycle, that is a reproduction of a vehicle originally made by another manufacturer and which that consists of a reproduction body that is combined with a new, used, or replica frame and drivetrain.

341.65 (1) (b) "Unregistered motor vehicle" means any motor vehicle that is not currently registered and which that is located upon a highway for such time and under such circumstances as to cause the motor vehicle to reasonably appear to have been unregistered for not less than 30 days.

345.05 (1) (c) "Municipality" means any county, city, village, town, school district, sewer district (as enumerated in s. 67.01 (5)), sewer district, drainage district, commission formed by a contract under s. 66.0301 (2), and, without restriction because of failure of enumeration, any other political subdivision of the state.

346.82 (1) Any person violating ss. 346.77, 346.79 (1) to (3), or 346.80 to 346.805 may be required to forfeit not more than $20. (1) Any person violating ss. 346.77, 346.79 (1) to (3) or 346.80 to 346.804 may be required to forfeit not more than $20.

350.12 (3) (cm) Subsection (3h) does not not apply to commercial snowmobile certificates, reflectorized plates, or registration certificates issued for antique snowmobiles under par. (b).

409.102 (1) (ns) "New debtor" means a person that becomes bound as a debtor under s. 409.203 (4) by a security agreement previously entered into by another person.