Wisconsin Legislature: Revenue, Department of

Industrial classification codes: Standard Industrial Classification references changed to North American Industry Classification System; property assessment requirements provision - AB1003

Industrial classification codes: Standard Industrial Classification references changed to North American Industry Classification System; property assessment requirements provision - SB849

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - AB640

Innovation Fund Council established in WEDC and nonlapsible innovation fund created, economic development program limitations and requirements specified; SWIB, DOR, and WEDC duties specified - SB525

Interest on refunds issued for jobs tax credit, enterprise, zone jobs credit, and business development credit: DOA and DOR prohibited from paying [Sec. 1036-1038, 1084-1086, 1109-1111, 9338 (11); A.Sub.Amdt.1: further revisions, deletes 1037, 1038, 1085, 1086, 1110, 1111] - AB64

Levy limit of political subdivision may be increased if DOR recertifies a TID tax incremental base after territory is subtracted [A.Amdt.1: adds attribution of state aid for personal property taxes to TIDs] - AB659

Levy limit of political subdivision may be increased if DOR recertifies a TID tax incremental base after territory is subtracted - SB579

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [A.Sub.Amdt.1: Sec. 985L-r, 996g, 9331 (5t)] - AB64

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes - AB383

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes [S.Amdt.3: financial audit provisions modified] - SB293

PEO or PEG employee performing services for a client is considered an employee of the client for purposes of registering with DOR as a qualified business for capital gain tax deduction purposes [Sec. 1162] - AB64

Personal property tax exemption for machinery, tools, and patterns; state aid payments to taxing jurisdictions, DOA and DOR duties [A.Sub.Amdt.1: Sec. 480d, 632p, 984pg, q, 997j, 1210p, 1630d, 1635h, 1640d] - AB64

Personal property tax sunsetted; DOR duties re state aid payments to taxing jurisdictions for lost revenue - AB277

Personal property tax sunsetted; DOR duties re state aid payments to taxing jurisdictions for lost revenue - SB218

Qualified child sales and use tax rebate for 2018 created [S.Sub.Amdt.2: further revisions, August sales tax holiday on eligible property created for 2018] - SB798

Qualified child sales and use tax rebate for 2018 created; sales tax holiday on the first Saturday in August 2018 created, exceptions specified - AB944

Qualified child sales and use tax rebate for 2018 created; sales tax holiday on the first Saturday in August 2018 created, exceptions specified - SB799

Restitution debt: DOC cannot collect supervision fees until debt is paid; Director of State Courts duties, statute of limitation for civil action enforcing a restitution order, and certifying outstanding debt to DOR provisions - AB928

Sales and use tax field audits: DOR to promulgate rules for the use of certain statistical sampling method [A.Sub.Amdt.1: Sec. 1194d, e, 9138 (1f), 9438 (3f)] - AB64

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - AB232

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - SB163

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196; original bill only] - AB64

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196] - SB30

State agency debt collection agreements with DOR: certain debts excluded with written notice from DOA or DOR [Sec. 1159, 1160; original bill only] - AB64

State agency debt collection agreements with DOR: certain debts excluded with written notice from DOA or DOR [Sec. 1159, 1160] - SB30

State lottery advertising: limits on content and amount state can spend; email-based advertising prohibited - AB454

State lottery advertising: limits on content and amount state can spend; email-based advertising prohibited - SB370

State Treasurer, Office of: returning duties and functions transferred to other agencies re cash management, local government investment pool, unclaimed property program, college savings program, and administrative services to BCPL - AB1039

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - AB140

Tax-exempt computers: state aid payment revisions; DOR and sunset provisions [A.Sub.Amdt.1: Sec. 997h, i, L-n, 1165d, 1210e-h, 1635d] - AB64

Tax law changes re length of recognition period for built-in gains tax, evidentiary standard to prove transaction has economic substance, participation in Multistate Tax Commission Audit Program, and reliance by taxpayer on past audits [A.Sub.Amdt.2: further revisions, recognition period for build-in gains tax and Multistate Tax Commission Audit Program removed, adds IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes] - AB259

Tax notices from DOR: electronic transmission option created [Sec. 1010, 1011, 1124, 1137, 1138, 1145-1150, 1156-1158, 1163-1166, 1180, 1182, 1195, 1197, 1208, 1209, 1645, 1646, 1681; original bill only] - AB64

Tax notices from DOR: electronic transmission option created [Sec. 1010, 1011, 1124, 1137, 1138, 1145-1150, 1156-1158, 1163-1166, 1180, 1182, 1195, 1197, 1208, 1209, 1645, 1646, 1681] - SB30

TID number 6 in Village of Kimberly: adopt resolution requesting DOR to redetermine the tax incremental base [A.Sub.Amdt.1: Sec. 996j] - AB64

TIF statutes technical changes - AB81

TIF statutes technical changes - SB51

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - AB239

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17); original bill only] - AB64

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status - SB208

Young adult employment assistance credit created re individuals who aged out of foster care or lost disability status [Sec. 481, 1045, 1052, 1053, 9338 (17)] - SB30

revenue limits for schoolsRevenue limits for schools, see School — Finance

revenue sharing, stateRevenue sharing, State, see Shared revenue

review of administrative rules, joint committee forReview of Administrative Rules, Joint Committee for, see Legislature — Review of Administrative Rules, Joint Committee for

rib lake, village ofRib Lake, Village of, see Taylor County

rideshare companyRideshare company, see Taxi

rifleRifle, see Firearms and dangerous weapons

right of privacyRight of privacy, see Privacy

right to dieRight to die, see Death

right_of_wayRight-of-way, see Road

rights of victims and witnesses of crimesRights of victims and witnesses of crimes, see Crime victim

riotRiot, see Assembly, Unlawful

riparian restoration and rightsRiparian restoration and rights, see Waterways and water power

riversRivers, see Waterways and water power

roadRoad

Advertising signs placed on bus shelters on state trunk highways permitted [A.Sub.Amdt.1: further revisions] - AB170

Advertising signs placed on bus shelters on state trunk highways permitted - SB110

Animal-drawn vehicle: animal wearing horseshoes that will injure a highway prohibited, penalty provision; county and municipal ordinance provision with signage provision - AB697

Animal-drawn vehicle: animal wearing horseshoes that will injure a highway prohibited, penalty provision; county and municipal ordinance provision with signage provision - SB585

Animal-drawn vehicle operated on highways: lighting requirements revised re amber or yellow lights and inclement weather - AB475

Animal-drawn vehicle operated on highways: lighting requirements revised re amber or yellow lights and inclement weather - SB386

ATV and UTV operation on highways: municipal ordinances authorizing permitted, conditions set - AB485

ATV and UTV operation on highways: municipal ordinances authorizing permitted, conditions set - SB392

Car-killed deer on STH: DNR disposal program repealed; DOT to contract with counties, municipalities, or private entities for removal [A.Sub.Amdt.1: Sec. 292m, 362n, 578ym, 1222m] - AB64

Competitive bidding threshold for public works projects increased, public road and improvements donated to local government exceptions; school boards and MPS required to use competitive bidding - AB307

Highway under jurisdiction of a municipality or county transferred to DOT jurisdiction under set conditions [A.Sub.Amdt.1: Sec. 984ht, i, 1216c-g, 9331 (3b), 9345 (4b)] - AB64

Implements of husbandry and agricultural CMV (commercial motor vehicle): weight allowances and permitting sunset provisions repealed [A.Sub.Amdt.1: Sec. 1900j-L, m-o, p-r] - AB64

Municipal welcome sign erected in highway right-of-way allowed - AB716

Municipal welcome sign erected in highway right-of-way allowed - SB765

Open alcohol container and consumption of alcohol by person on an ATV or UTV on a highway or designated trails or corridors prohibited - AB875

``Richard I. Bong Memorial Bridge”: DOT to designate and mark bridge on USH 2 between the cities of Superior and Duluth, MN as; contributions from interested parties provision - SB447

Special highway weight limits for certain vehicles transporting maple sap or syrup - AB511

Special highway weight limits for certain vehicles transporting maple sap or syrup - SB429

Stopping for school bus displaying flashing red lights: requirements extended to private roads and driveways - AB245

Weight limits on highways: heavy-duty vehicles equipped with idle reduction technology or natural gas fuel system may exceed under certain conditions; DOT report not required - AB272

Weight limits on highways: heavy-duty vehicles equipped with idle reduction technology or natural gas fuel system may exceed under certain conditions; DOT report not required - SB198

Wetland permitting requirement exemption re discharge from utility infrastructure work in a highway right-of-way, conditions set - AB63

Wireless equipment and facilities regulatory framework created and setback requirements for mobile service support structures authorized; rights-of-way, collocation of small wireless facilities, access to government structures, local authority and dispute resolution, indemnification, and contract provisions - AB348

Wireless equipment and facilities regulatory framework created and setback requirements for mobile service support structures authorized, conditions specified; rights-of-way, collocation of small wireless facilities, access to government structures, local authority and dispute resolution, indemnification, and contract provisions - SB425

road _ construction and repairRoad — Construction and repair

Alternative highway project delivery methods authorized - AB456

Alternative highway project delivery methods authorized - SB374

Completed major highway projects removed from TPC list of approved projects [Sec. 1213-1216] - AB64

Completed major highway projects removed from TPC list of approved projects [Sec. 1213-1216] - SB30