Subject Index

Pseudoephedrine product sales: weight-based prohibitions modified [S.Sub.Amdt.1: further revisions, law enforcement officer access to certain records of pseudophedrine sales added] - SB652

Starter toner cartridge included in the sale of new printing devices prohibited unless disclosed on the packaging  - AB915

Traveling sales crews: regulations created; exceptions and penalty provisions -  SB251

Tuition gift certificates program re U.W. established [A.Amdts.1 and 3: expiration modified; A.Amdt.2: nonrefundable provision removed] -  AB27

Tuition gift certificates program re U.W. established -  SB38

Unpasteurized milk: sale to consumers authorized under certain conditions; warning statement provision  - AB453

sales tax Sales tax

Alternative energy sources to generate electricity and heat water: income and franchise tax credits created; sales tax provision - AB767

Biotechnology business, institution of higher education, or governmental unit purchase of machines, equipment, animals, and certain tangible personal property for research: income and franchise tax credits created re sales and use taxes paid - SB435

Cigarettes and tobacco products: direct marketing regulations created; restrictions re sale to persons under age 18 or shipping to post office box; DOR duties set [for section numbers and further revisions, see entry under ``Cigarette"]  - AB100

Cigarettes and tobacco products: direct marketing regulations created; restrictions re sale to persons under age 18 or shipping to post office box; DOR duties set  - AB249

Cigarettes sold to consumers in this state: direct marketing regulations created; definition and DOR provisions  - AB411

Construction materials and services re lump sum contract: income and franchise tax credits created re sales and use taxes paid -  AB913

County sales and use tax: percentage increased -  AB642

Discrimination between an employee in a job dominated by employees of a particular sex and an employee in a job dominated by employees of the oppoiste sex in compensation for work of comparable worth prohibited; tax benefits, grants, and appropriation supplements when employers achieve compliance; sales and use tax on legal services and moneys put in comparable worth fund; school revenue limits increased re wage differential paid -  AB528

Electricity used in agricultural biotechnology and products used on livestock: income and franchise tax credits created re sales and use taxes paid on purchase of - AB606

Electricity used in research and development: income and franchise tax credits created re sales and use taxes paid on purchases - AB623

Electronic versions of audiovisual works, artwork, literary works, and audio works: sales and use tax imposed on [Sec. 1476, 1478, 1479, 1490, 1495, 1504, 1505, 1517, 1530, 1532, 1533, 1540, 1541, 1556, 1632, 9441 (7); original bill only] - AB100

Energy efficient equipment: income and franchise tax credits created re sales and use taxes paid on purchase of; certain consumer electronics excepted -  AB744

Gun club membership or admission to public activities offered by the gun club: nonrefundable individual income tax credit for sales tax paid created; conditions specified [A.Sub.Amdt.2: further revisions, income tax credit provisions removed, sales tax exemption created, ``gun club" definition modified]  - AB718

Hybrid motor vehicle and one that can use gasoline and a mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of  - SB620

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB745

Insulating concrete forms used in construction of any building: income and franchise tax credits created re sales and use taxes paid on purchase of -  AB735

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid - AB892

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid [S.Sub.Amdt.3: further revisions, sales and use tax exemptions added] -  SB483

Local professional baseball park district: sunset on collection of sales and use taxes established and use of revenue specified; LAB audit required -  SB19

Local professional baseball park district: sunset on collection of sales and use taxes; property, income, and franchise taxes apply - AB396

Luxury boxes, sky boxes, and club seats at a sports facility: sales tax imposed on furnishings of -  AB44

Manufacturer's rebate on tangible personal property: sales or use tax paid on reduced price -  AB371

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle and motor vehicle parts and service sales deposited in transportation fund to replace annual adjustment - AB710

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle and motor vehicle parts and service sales deposited in transportation fund to replace annual adjustment - SB330

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle parts deposited in transportation fund to replace annual adjustment -  SB422

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of; sunset provision - AB809

Nonprofit organization sales at an event involving entertainment: sales tax provision modified [Sec. 1503, 1579, 9441 (1)] - AB100

Premier resort area tax provisions [A.Sub.Amdt.1: Sec. 437p, 452n, 1692a-x, 9441 (2m); S.Amdt.29 to Engr.AB-100: DOR to provide appropriate guidance, list of businesses expanded, 1692xm, xn] -  AB100

Retailer's discount [A.Sub.Amdt.1: Sec. 1656, 9341 (18n); deleted by S.Amdt.50 to Engr.AB-100]  - AB100

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid  - AB1084

Sales and use taxes that a retailer may retain modified -  AB1141

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB952

Streamlined sales and use tax agreement implemented [Sec. 302, 886, 1252, 1260, 1454-1456, 1469, 1477, 1480-1489, 1491-1494, 1496-1502, 1506-1516, 1518-1529, 1531, 1534-1539, 1542-1555, 1557-1578, 1580-1598, 1600-1631, 1633-1656, 1658, 1660-1684, 1687-1693, 1695-1697, 1738, 2101, 9141 (2), 9441 (2); original bill only]  - AB100

Streamlined sales tax project: additional revenue collected from compliance used for school aid [Sec. 66, 72, 176, 1881, 1897-1905, 1910-1912, 9141 (3); A.Sub.Amdt.1: use of sales tax for school aid removed, transportation fund appropriation use for school aid eliminated, 1r, 191m, 531m, 1895v, 1897m, deletes 176, 1898, 1900-1905, 1910-1912, 9143 (3)]  - AB100

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements  - AB672

Tangible personal property delivered in this state is subject to use tax -  AB625

Tangible personal property tax revision [A.Sub.Amdt.1: Sec. 1518m] -  AB100

Tangible personal property used in farming: income and franchise tax credits created re sales and use taxes paid on purchases [for further revisions, see entry under ``Farm and farming"] - AB646

Tax revenue increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR43

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - AB482

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - SB218

Temporary help company: income and franchise tax credits created re sales taxes paid on services provided by  - AB644

Transportation aid payments may not be adjusted or reduced; sales and use taxes on motor vehicle parts deposited into the transportation fund -  AB950

sales tax _ exemption Sales tax — Exemption

Clay pigeons sold to a shooting facility: sales tax exemption created [A.Sub.Amdt.1: Sec. 1631m, p, 9341 (17n), 9441 (6n)] - AB100

Electricity and natural gas sold for residential use: sales and use tax exemption revised -  SB337

Electricity consumed in product research or development: sales and use tax exemptions created - AB554

Electricity used in agricultural biotechnology and vitamins, feed supplements, and hormones used on farm livestock: sales and use tax exemptions created -  AB547

Energy efficient equipment re Energy Star program: sales and use tax exemptions created; certain consumer electronics excluded -  AB585

Goods and services sold to veterans organizations: sales and use tax exemptions created -  AB234

Gun club membership or admission to public activities offered by the gun club: nonrefundable individual income tax credit for sales tax paid created; conditions specified [A.Sub.Amdt.2: further revisions, income tax credit provisions removed, sales tax exemption created, ``gun club" definition modified]  - AB718

Home exchange service owned by DVA: sales and use tax exemption for sale of personal property and taxable services - AB162

Hybrid motor vehicle: sales and use tax exemptions created - AB546

Hybrid motor vehicle: sales and use tax exemptions created - SB252

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid [S.Sub.Amdt.3: further revisions, sales and use tax exemptions added] -  SB483

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: sales and use tax exemption created  - AB600

Nonprescription drugs: sales and use tax exemption created -  AB894

Renewable resource and tangible personal property that uses a renewable resource: sales tax exemption created; technology development grants or loans for research, development, or commercialization activities related to  - SB81

Self-service laundry services: sales tax exemption expanded -  AB413

Self-service laundry services: sales tax exemption expanded -  SB203

Streamlined sales and use tax agreement implemented [for section numbers and further revisions, see entry under ``Sales tax"] - AB100

Tangible personal property sold during certain period in August: sales and use tax exemption created; items specified  - SB333

Tangible personal property that becomes part of a municipal or nonprofit organization's facility: sales and use tax exemptions created; includes property purchased by construction contractor and transferred -  AB126

Tangible personal property that becomes part of a municipal or nonprofit organization's facility: sales and use tax exemptions created; includes property purchased by construction contractor and transferred -  SB57

Tangible personal property used exclusively in the business of farming or husbandry activities: sales and use tax exemptions created -  AB346

Tangible personal property used in farming: income and franchise tax credits created re sales and use taxes paid on purchases [for further revisions, see entry under ``Farm and farming"] - AB646

Temporary help company: charge for services not subject to sales tax under certain conditions [A.Sub.Amdt.1: Sec. 1632n, 9441 (7w)] -  AB100

Temporary help company: charge for services not subject to sales tax under certain conditions  - AB336

Temporary help company: charge for services not subject to sales tax under certain conditions  - SB169

Transactions between affiliated businesses: sales tax exemption created [A.Sub.Amdt.1: Sec. 1632m, 9441 (7v)]  - AB100

salvage Salvage, see Junkyard

salvation army Salvation Army, see Organization, Miscellaneous

same_sex marriage Same-sex marriage, see Marriage

sanitarian Sanitarian, see Public health

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

Clean water fund program projects: approval of construction plans by DNR revised [Sec. 2152-2155; A.Sub.Amdt.1: further revisions, 2152s] -  AB100

CWD provisions re transportation, possession, control, storage, and disposal of cervid carcass regulated; provide tissue samples of wild animals to DNR; allow shooting of deer from certain vehicles in CWD control zones; DNR and DATCP agreements with operators of landfills, meat processing facilities, or wastewater treatment facilities; exemption from deer hunting license in CWD control zones -  AB609

Excavation notices re transmission facilities: local governmental units required to mark location of or provide information re certain laterals connected to sewer or water facilities; locating wire required re nonconductive water or sewer lateral [A.Sub.Amdt.1: further revisions, fee added; A.Amdt.1: fee removed] -  SB498

Mobile homes, manufactured homes, and the industry: revisions re definitions, monthly fees, recreation vehicle regulations, manufactured home communities regulation, and sewer and water service to manufactured home communities  - AB1085

Mobile homes, manufactured homes, and the industry: revisions re definitions, monthly fees, recreation vehicle regulations, manufactured home communities regulation, and sewer and water service to manufactured home communities  - SB688

Municipal storm water utility: use of property taxes and service charges to fund revised; complaints to PSC re storm water and sewer utilities provision -  AB492

Public construction contracts: minimum bid amount raised re lowest responsible bidder requirement  - AB146