Subject Index

Lottery tickets or shares: sale of prohibited; referendum required  - SB285

Mercury thermometer prohibition created re sale and give away of; exceptions provided -  AB793

Mercury thermometer prohibition created re sale and give away of; exceptions provided -  SB435

Motor vehicle fuel sales: regulations revised re determining cost to wholesaler or retailer -  AB891

Products in plastic containers: retail sale restrictions re percentage of postconsumer waste modified, exceptions provided  - AB430

Purchase made with credit or debit card: receipt may not contain more than 5 digits of the number; exceptions provided  - AB712

Purchase made with credit or debit card: receipt may not contain more than 5 digits of the number; exceptions provided  - SB365

Telephone solicitations: prohibitions created [Sec. 2429, 2435-2446, 2818-2826, 9413 (1)] - AB144

Telephone solicitations: prohibitions created [Sec. 2429, 2435-2446, 2818-2826, 9413 (1); original bill only; Conf.Amdt.1 to S.Sub.Amdt.1: provisions restored, 434m, 2429d, 2435-2446f, 2818-2826, 9104 (4q)]  - SB55

Tip or gratuity re sale of tangible personal property: sales and use tax exemptions created -  AB64

sales tax Sales tax

Common and contract carriers defined for sales and use tax purposes -  AB491

Common and contract carriers defined for sales and use tax purposes -  SB273

County sales tax and use tax rate revised -  SB405

County sales tax distribution: time limit revised [S.Sub.Amdt.1: Sec. 2247b] -  SB55

Custom computer programs made subject to sales or use tax [Sec. 2244, 9444 (3)] -  AB144

Custom computer programs made subject to sales or use tax [Sec. 2244, 9444 (3); deleted by Conf.Amdt.1 to S.Sub.Amdt.1] - SB55

Data lists used and sold for commercial purposes subject to sales tax; definition provided -  SB16

Electricity and fuel sold for use in manufacturing tangible personal property: income or franchise tax credit and sales and use tax provisions revised -  AB767

Internet Tax Nondiscrimination Act of 2001: enactment urged (memorial to Congress) -  AR42

Local park and recreation district creation authorized; sales and use tax and property tax provisions  - AB601

Local park and recreation district creation authorized; sales and use tax and property tax provisions  - SB322

Manufacturer's rebate on tangible personal property: sales or use tax paid on reduced price -  AB15

Mobile telecommunications service sales tax revised re place of primary use; prepaid telephone calling card provision  - AB525

Mobile telecommunications service sales tax revised re place of primary use; prepaid telephone calling card provision  - SB260

Mobile telecommunications service sales tax revised re place of primary use; prepaid telephone calling card provision; customer remedy created [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 233b-f, fg, fh, j, k, 9344 (1f)] - JR2 AB1

Motor vehicle purchased after consumer receives refund under a new motor vehicle warranty: sales tax revision  - AB453

Motor vehicle purchased after consumer receives refund under a new motor vehicle warranty: sales tax revision re trade-in value -  AB769

Motor vehicles and motor vehicle parts: transfer of sales and use taxes to transportation fund -  AB490

Nonbusiness consumer sales tax rebate check: deadline for cashing extended -  AB162

Repair of tangible personal property for sales and use tax purposes [Sec. 2245, 9444 (1)] -  AB144

Repair of tangible personal property for sales and use tax purposes [Sec. 2245, 9444 (1); S.Sub.Amdt.1: ``repair" expanded to include ``services of"] -  SB55

Round dollar amounts on certain tax reports required -  AB439

Round dollar amounts on certain tax reports required -  SB210

Sports facility luxury boxes, sky boxes, and club seats: sales tax imposed on lease of -  AB922

Tangible personal property delivered in this state is subject to use tax -  AB386

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR2

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR7

Tax rate increases in certain cases to require two-thirds vote; elector approval for certain taxing and spending decisions; emergency taxes, reserves, costs of new programs, and refunds re excess revenue provisions. Constitutional amendment (1st consideration) -  AJR64

Tax revisions re delinquent taxes reduction, tax liability of spouses filing joint income tax return, extension to employers for filing withholding reports, return of erroneously collected or refund of sales or use tax, round dollar amounts on certain tax reports, estate tax, and delivery of time-sensitive, tax-related document or payment -  AB439

Tax revisions re delinquent taxes reduction, tax liability of spouses filing joint income tax return, extension to employers for filing withholding reports, return of erroneously collected or refund of sales or use tax, round dollar amounts on certain tax reports, and delivery of time-sensitive, tax-related document or payment -  SB210

Uniform Sales and Use Tax Administration Act created; certified automation system and certified service provider defined - AB317

Uniform Sales and Use Tax Administration Act created; certified automation system and certified service provider defined - SB152

Uniform Sales and Use Tax Administration Act created; certified automation system and certified system provider defined [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 2245dm, 2246p]  - SB55

sales tax _ exemption Sales tax — Exemption

Acetylene and oxygen used to cut metal in manufacturing: sales and use tax exemptions created - AB471

Agricultural land conservation or restoration: sales and use tax exemptions created for certain items  - AB118

Building materials re builder contract with municipality or school district: sales and use tax exemptions created  - AB688

Cattle, sheep, goats, and pigs sold at a livestock market: seller not required to take an exemption certificate from purchaser - AB728

Clothing and shoes: sales and use tax exemptions created - SB8

Clothing and shoes: sales and use tax exemptions created; exceptions provided -  AB22

Clothing and shoes: sales and use tax exemptions created; exceptions provided -  AB23

Electricity sold for residential use: sales tax exemption revised - AB28

Energy efficient motor vehicles: sales and use tax exemption created -  SB208

Flags of the U.S. and Wisconsin: sales and use tax exemption created -  SB27

Flags of the U.S. and Wisconsin: sales and use tax exemption created [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 2246n, 9444 (1m)] -  SB55

Hygiene necessities: sales and use tax exemptions created - AB97

Internet access service: sales and use tax exemptions created - AB342

License or right to purchase admission re professional football game: sales tax exemption revised [S.Sub.Amdt.1: Sec. 2246m] -  SB55

Livestock sales exempt from sales and use taxes [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 233fe, g, 9444 (1c)]  - JR2 AB1

Nonprescription drugs: sales and use tax exemption created -  AB57

Nonprofit cemetery purchases of tangible personal property and services: sales and use tax exemptions created  - AB632

Recycling machinery and equipment and motor vehicles used for waste reduction or recycling activities: sales and use tax exemptions revised -  SB382

Reusable or disposable incontinent products for adults (prescribed): sales and use tax exemption created  - AB391

Round dollar amounts on certain tax reports required -  AB439

Round dollar amounts on certain tax reports required -  SB210

Self-service laundry services: sales tax exemption expanded -  AB187

Solar and wind powered products: sales and use tax exemptions created -  AB639

Tangible personal property used exclusively and directly for farming or husbandry activities: sales and use tax exemptions expanded to include -  AB121

Tangible personal property used exclusively and directly for farming or husbandry activities: sales and use tax exemptions expanded to include -  SB65

Textbooks for college, university, or technical college courses: sales tax exemption created -  AB264

Textbooks used by students for college, university, or technical college courses: sales tax exemption created  - SB220

Tip or gratuity re sale of tangible personal property: sales and use tax exemptions created -  AB64

U.S., state, MIA/POW, and military services flags and certain accessories: sales and use tax exemptions created  - SB358

Visually impaired: sales and use tax exemptions for certain devices to assist -  AB549

Visually impaired: sales and use tax exemptions for devices to assist -  AB122

Water slides: sales and use tax exemption for [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 2246nm, 9444 (3w)]  - SB55

Wisconsin Artistic Endowment Foundation created; income, corporate, and franchise tax credits and sales tax exemption provisions -  SB164

salvage Salvage, see Junkyard

sandhill crane Sandhill crane, see Bird

sanitary district Sanitary district, see Sanitation and sewerage management

sanitation and sewerage management Sanitation and sewerage management, see also Solid waste management

Clean water fund assistance re unsewered area: eligibility date modified [Sec. 3162] -  AB144

Clean water fund assistance re unsewered area: eligibility date modified [Sec. 3162; original bill only]  - SB55

Clean water fund federal hardship assistance: allocation to additional eligible municipality permitted [S.Sub.Amdt.1: Sec. 3164j, L] -  SB55

Elcho Sanitary District: land spreading reduction pilot program [Conf.Amdt.1 to S.Sub.Amdt.1: Sec. 615t, 3207v]  - SB55

Fire protection service options for town and villages expanded; AG approval for local governmental units to enter into interstate compacts for EMS or fire fighting services removed - AB791

Manufactured home water and sewer regulation transferred from PSC to Comm.Dept [Sec. 464, 465, 2408, 2532-2539, 2540-2543, 2973-2977, 2989-2994, 3002-3007, 3014-3017, 9142 (2), 9442 (1)] -  AB144

Manufactured home water and sewer regulation transferred from PSC to Comm.Dept [Sec. 464, 465, 2408, 2532-2539, 2540-2543, 2973-2977, 2989-2994, 3002-3007, 3014-3017, 9142 (2), 9442 (1); S.Sub.Amdt.1: transitional water and sewer assessments, 459r, 465b, 2540m, 3014b, 9110 (3z), 9210 (3z), deletes 465, 2542, 2543, 3014, 9442 (1)]  - SB55