Wisconsin Legislature: Sales tax

Substances that create a fire hazard when mixed with organic matter: repealing the prohibition on selling or distributing packages that lack warning labels (remedial legislation) - SB445

Surplus property sale or auction: access revised; DOA or other designated purchasing agencies may restrict resale [Enrolled AB-75: Sec. 104n, p, 680n] - AB75

Taxpayer's sales factor for tax purposes: provision re percent of sales of certain tangible personal property (throwback sales) [Sec. 1537-1539, 1619-1621, 1798, 9343 (21); Enrolled AB-75: fiscal effect reestimated, 9343 (21b) (a); deletes 1538, 1539, 1620, 1621, 9343 (21)] - AB75

Theft or loss of firearm: report to law enforcement required, database created, written notice re commercial transfer, and penalty provisions; JRCCP report - AB518

Theft or loss of firearm: report to law enforcement required, database created, written notice re commercial transfer, and penalty provisions; JRCCP report - SB367

Ticket resale zones: local units of government and U.W. Regents may create, enforcement provisions - AB656

Ticket resale zones: local units of government and U.W. Regents may create, enforcement provisions - SB458

Traveling sales crews: regulations created; exceptions and penalty provisions; JRCCP report - AB14

Traveling sales crews: regulations created; exceptions and penalty provisions; JRCCP report [S.Amdt.2: further revisions] - SB4

Traveling sales crews: regulations extended to include certain nonprofit organizations referred to as ``501 (c) (4) organizations" and political organizations referred to as ``527 political organizations" - AB528

Wheel weights and other wheel balancing products containing lead: prohibiting the installation, sale, and distribution of - AB544

Wheel weights and other wheel balancing products containing lead: prohibiting the installation, sale, and distribution of - SB364

sales taxSales tax

Burnett County temporary sales tax re upgrading radio towers authorized [Enrolled AB-75: Sec. 1856j, 1860, 1861, 1862, 1863, 9443 (14u)] - AB75

Cigarettes and tobacco products: direct marketing provisions modified; license and permit revisions; restriction re arrest or conviction record; JRCCP report [for section numbers and further revision, see entry under ``Tobacco"] - AB75

Disregarded entity for sales and use tax purposes: separate return provisions [Sec. 1833, 1852, 1855, 9443 (9); Enrolled AB-75: further revisions, 1833b, 1852b, 1855b, 9443 (9d), (14q)] - AB75

Economic nexus standard for certain businesses [Sec. 1836] - AB75

Hybrids and motor vehicles that can use gasoline or gasoline and 85 percent ethanol blend: income and franchise tax credits created re sales tax - SB138

Milwaukee County may impose a sales tax to pay for parks, recreation, and culture; property tax provision - AB504

Milwaukee Transit Authority created; funding provisions; required to share annual and long-term plans with SERTA [Enrolled AB-75: Sec. 778, 779, 1449m, 1478v, 1487t, 1516, 1622, 1817p, 1849, 1856f-i, 1932, 2223m, 2969, 3139, 9443 (14r)] - AB75

Premier resort area tax revisions: ``infrastructure expenses" definition modified; authority to raise tax and expand list of taxed businesses [Sec. 1491, 1874-1888, 9443 (13); Enrolled AB-75: list expansion removed, deletes 1875m, 1876, 9443 (13)] - AB75

Rate increases re sales tax, income tax, or franchise tax: two-thirds majority vote in Assembly required for passage, concurrence, and adoption [Assembly rule 48 (3)] - AR7

Records re income, franchise, or sales tax returns: penalties for failure to provide [Sec. 1796, 1854; Enrolled AB-75: standard response time, standard for noncompliance, and penalty waivers to be set by rule] - AB75

Regional (Dane County, Southeast, and Fox Valley) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental care fee modified; report required [for section numbers and further revisions, see entry under ``Regional planning"] - AB75

Retailer's discount for filing a sales and use tax return: limit imposed [Enrolled AB-75: Sec. 1852m, 9343 (21f)] - AB75

Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)] - SB62

Sales and use tax agreement modifications: technical changes [Enrolled AB-75: Sec. 1830b-f, 1831b, 1832b, 1833b, 1835e, f, 1836c, d, f-j, 1839b-1840h, 1841b, d, 1842d, 1843c-g, 1846d-f, 1849b-d, s, 1850b-e, ef, 1851e-h, 1852b-g, 1853d, 1855b, d, 1858b, 1864m, 1874b, 1887b, 1889d, 9143 (3q), 9443 (14a), (14q)] - AB75

Sales tax paid on specified motorized items when purchased new: income and franchise tax credits created - AB965

Self-service laundry services: income tax credit created re sales and use taxes paid - AB208

Seller's permit: list of persons with revoked permit on DOR Internet site [Sec. 1814, 9443 (1)] - AB75

Streamlined sales and use tax agreement: technical changes - AB905

Streamlined sales and use tax agreement: technical changes - SB625

Towing and hauling motor vehicles by tow truck: sales and use tax imposed [Sec. 1839; Enrolled AB-75: further revisions, 1839b, 9443 (14q)] - AB75

Tribal tax refund and sharing agreements expanded [Sec. 1815, 1841, 1848, 2338, 2401, 9443 (8); Enrolled AB-75: further revisions, use tax credit for purchases made on Native American lands, 1841b, 9443 (14q)] - AB75

sales tax _ exemptionSales tax — Exemption

Alternative energy (wind, solar, or anaerobic digestion of waste) re 2007 WisAct 20: effective date of sales tax exemptions delayed [Enrolled AB-75: Sec. 1850ed, ef, 9443 (8bu), (14q)] - AB75

Biotechnology and manufacturing research: sales and use tax exemptions created for machinery and other personal property; JSCTE appendix report [for section numbers and further revisions, see entry under ``Industrial development"] - AB75

Building materials used to construct or remodel a single-family home: sales and use tax exemption created; sunset provision; JSCTE appendix report - AB339

Chartered fishing boats: sales and use tax exemption created for fuel consumed during business operations [Enrolled AB-75: Sec. 1849m, 9443 (8d)] - AB75

Commercial fishing vessel: sales tax exemption created for fuel used by; JSCTE appendix report - AB449

Electricity and natural gas sold for residential use exempt from sales and use tax regardless of when it is sold; JSCTE appendix report - AB523

Electricity sold for use in making snow: sales and use tax exemption created - AB801

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report - AB712

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report - AB690

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report [S.Amdt.1: type of facilities expanded] - SB452

Manufacturing sales and use tax exemption re tangible personal property; appendix report [Sec. 1571, 1643, 1709, 1831, 1832, 1834, 1835, 1842-1846, 9443 (5); Enrolled AB-75: further revisions, 1830f, 1831b, 1832b, 1842d, 1843c, g, 9443 (5f), (14q)] - AB75

Medical physics performance testing of medical imaging and therapeutic equipment: sales and use tax exemption created; JSCTE appendix report - AB976

Motorboat, outboard motor, and motorboat trailer: sales and use tax exemption created, conditions specified; JSCTE appendix report - AB350

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report - AB254

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report - SB176

Skiing facility: sales and use tax exemption for energy efficient property and taxable services; JSCTE appendix report - AB800

Snowmaking and snow-grooming operations at ski hills, slopes, and trails added to definition of ``manufacturing" for sales and use tax exemption purposes; JSCTE appendix report - AB802

Textbooks required for a course at a high school or postsecondary school: sales tax exemption created; JSCTE appendix report - AB901

Thermal biomass heating system and fuel, facilities, and accessories: income and franchise tax credits and property, sales, and use tax exemptions created; JSCTE appendix report - AB794

Ticket sales to youth sports league events: sales and use tax exemption; JSCTE appendix report [Sec. 1837, 1838] - AB75

salvageSalvage, see Junkyard

sanitation and sewerage managementSanitation and sewerage management, see also Milwaukee — Sewerage; Solid waste management

Metropolitan sewerage district per diem compensation method changed - AB662

Private sewage system maintenance program: governmental unit inventory and implementation deadlines changed - AB950

Private sewage system maintenance program: governmental unit inventory and implementation deadlines changed - SB687

Slow-no-wake restriction within 100 ft. of lake shoreline for motorboats created, exception for water skiing; local governments may pass an ordinance exempting motorboats from this restriction [A.Amdt.1: ordinance exemption modified] - SB12

Turf fertilizer containing phosphorus: application and retail sale prohibitions created; exceptions, penalty, and certain manure and finished sewage sludge product provisions [A.Amdt.1: intentional application; S.Amdt.1: ``or available phosphate" added and removing a laboratory requirement] - AB3

Turf fertilizer containing phosphorus: application and retail sale prohibitions created; exceptions, penalty, and certain manure and finished sewage sludge product provisions - SB5

sauk city, village ofSauk City, Village of, see Sauk County

sauk countySauk County

USH 12 in Village of Sauk City: if DOT reconstruction requires utilities to be relocated, DOT is required to pay all costs - AB786

USH 12 in Village of Sauk City: if DOT reconstruction requires utilities to be relocated, DOT is required to pay all costs - SB545

sawyer countySawyer County

Region One development manager: Comm.Dept to fill vacancy by certain date [Enrolled AB-75: Sec. 9110 (18f)] - AB75

schneider, donald jSchneider, Donald J.

``Donald J. Schneider Highway": DOT to designate and mark route of USH 8 between USH 53 and the Village of Turtle Lake [Enrolled AB-75: Sec. 1924c] - AB75

scholarships and loansScholarships and loans, see also Veteran — Education

Academic excellence higher education scholarship eligibility revised re alternates and date school must designate a scholar - AB604

Academic excellence higher education scholarship eligibility revised re alternates and date school must designate a scholar [S.Amdt.1: allowing the scholar to claim in second year after receiving the scholarship if not enrolling the first year] - SB407

Academic fee grants for U.W. students who are ineligible for Wisconsin higher education grants: exception re delinquent child support [Sec. 740; Enrolled AB-75: PR appropriation created, revision re amount of award, family income, and continuous enrollment, 261m] - AB75

Child care worker loan repayment assistance program created - AB847

Chiropractor examinations and regulation of technicians and radiological technicians modified; provisions re fees, loan default, sexual misconduct, continuing education, and claims for waived insurance [Enrolled AB-75: Sec. 226, 226m, 2994eg, er, mnag, mnar, 2995ib-igm, ihm-ir, 9142 (1f), (1g), 9342 (1m), 9442 (1f), (1g)] - AB75

College savings account contributions: individual income tax deduction modified [Enrolled AB-75: Sec. 1543c-cg, 9343 (13x)] - AB75

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - AB135

College savings program: financial institution provisions revised re investment instrument and home office or branch office located in this state - AB315

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB80

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB52

Educational expenses and contributions to scholarship-oriented or educational improvement organizations: income and franchise tax credits created re K-12 schools, definitions provision - AB941

Educational expenses loans: individual income tax deduction created re interest paid, conditions specified; JSCTE appendix report - SB166

Educational interest expenses tax credit created - AB908

Fee remission for veterans or dependents: educational assistance and reimbursement provision [Sec. 231, 744-747, 753-756; Enrolled AB-75: further revisions, 745f, 747f, 754f, 756f, 770k, 9323 (1q)(a), 9423 (1q)(a); deletes 744-746, 753-756] - AB75