Register

Phar 16.01 Authority and purpose. The rules in this chapter are adopted by the pharmacy examining board pursuant to the authority delegated by ss. 15.08 (5) (b), 227.11 (2) and 450.02 (2g) (a), Stats.

Phar 16.02 Continuing education required; waiver. (1) Each pharmacist required to complete the continuing education requirement provided under s. 450.085, Stats., shall, in each second year at the time of making application for renewal of a license under s. 450.08 (2) (a), Stats., sign a statement on the application for renewal certifying that the pharmacist has completed at least 30 hours of acceptable continuing education programs within the 2-year period immediately preceding the date of his or her application for renewal. The 30 hours of continuing education for pharmacists first applies to applications that are submitted to the department to renew a license to practice pharmacy that expires on June 1, 2000. This subsection does not apply to an application for renewal of a license that expires on the first renewal date after the date on which the board initially granted the license.

(2) A pharmacist may apply to the board for waiver of the requirements of this chapter on grounds of exceptional circumstances such as prolonged illness, disability or other similar circumstances that the pharmacist indicates have prevented him or her from meeting the requirements. The board will consider each application for waiver individually on its merits.

Phar 16.03 Acceptable continuing educational programs. The board recognizes only those educational programs approved at the time of the pharmacist's attendance by the American council on pharmaceutical education, or other board approved programs.

Phar 16.04 Evidence of compliance. The board will accept as evidence of compliance by pharmacists with the requirements of this chapter, certification by either original documents or verified copies thereof, by either the providing institution or organization or the American council on pharmaceutical education, or components thereof, of attendance at and completion of continuing education programs approved under the provisions of s. Phar 16.03.

Phar 16.05 Retention requirement. Evidence of compliance shall be retained by each pharmacist for 5 years following the renewal date for the biennium for which 30 hours of credit are required for renewal of a license.

  Note: For example, a pharmacist who renews his or her license on June 1, 2000, must retain proof of having obtained 30 hours of continuing education in the 2 years preceding renewal until June 1, 2005.

Phar 16.06 Audit. The board may require any pharmacist to submit his or her evidence of compliance with the continuing education requirements to audit compliance.

Fiscal Estimate

1. The anticipated fiscal effect on the fiscal liability and revenues of any local unit of government of the proposed rule is: $0.00.

2. The projected anticipated state fiscal effect during the current biennium of the proposed rule is: $0.00.

3. The projected net annualized fiscal impact on state funds of the proposed rule is: $15,000. These rules would increase agency costs due to printing and postage costs for mailings for approximately 6,000 pharmacists. A copy of the rules and a cover letter would need to be mailed and this mailing would be approximately $15,000. The cost to print and mail each rule is estimated at $2.50 multiplied by 6,000 pharmacists.

Initial Regulatory Flexibility Analysis

These proposed rules will be reviewed by the Department through its Small Business Review Advisory Committee to determine whether there will be an economic impact on a substantial number of small businesses, as defined in s. 227.114 (1) (a), Stats.

Copies of Rule and Contact Information

Copies of this proposed rule are available without cost upon request to:

Pamela Haack

Department of Regulation and Licensing

Office of Administrative Rules

1400 East Washington Avenue, Room 171

P.O. Box 8935

Madison, WI 53708

Telephone [phone]

Notice of Proposed Rule

Revenue

[CR 97-128]

Notice is hereby given that pursuant to s. 227.11(2)(a), Stats., and interpreting s. 77.54(4) and (26), Stats., and according to the procedure set forth in s. 227.16(2)(e), Stats., the Department of Revenue will adopt the following rules as proposed in this notice without public hearing unless, within 30 days after publication of this notice on June 15, 1999, it is petitioned for a public hearing by 25 natural persons who will be affected by the rule, a municipality which will be affected by the rule, or an association which is representative of a farm, labor, business or professional group which will be affected by the rule.

Contact Person

Please contact Mark Wipperfurth at [phone], if you have any questions regarding this proposed rule order.

Analysis by the Department of Revenue

Statutory authority: s. 227.11(2)(a)

Statute interpreted: s. 77.54(4) and (26)

SECTION 1. Tax 11.03(title) is amended, to reflect that the section pertains to schools and school-related organizations other than elementary and secondary.

SECTION 2. Tax 11.03(1)(a)2. and 3. are renumbered, to list the definitions in alphabetical order, per Legislative Council Rules Clearinghouse standards.

SECTION 3. Tax 11.03(1)(b) is amended, to reflect the renumbering of Tax 11.03(1)(a)2. as described in SECTION 2.

Tax 11.03(3)(c) is amended, to remove the terms “vocational and adult education schools" and replace them with “technical college districts," to reflect current terminology.

Tax 11.03(4)(a) is amended, to:

•   Remove the term “vocational schools" and replace it with “technical colleges," to reflect current terminology.

•   Reflect the requirement that the schools must be located in Wisconsin to qualify for the sales and use tax exemption.

•   Permit the exemption from sales and use tax to be claimed by schools by providing either an exemption certificate or a purchase order from the school.

Tax 11.03(4)(c) is amended, to clarify that related organizations of public and private schools which are not subject to the control and supervision of school officials may still be exempt from Wisconsin sales and use tax if they have their own certificate of exempt status.

SECTION 4. Tax 11.03(4)(d) is created, to clarify that related organizations of public and private schools which are subject to the control and supervision of school officials may claim exemption from Wisconsin sales and use tax by providing an exemption certificate or purchase order from the school.

The second note at the end of Tax 11.03 is repealed, because it is obsolete.

SECTIONS 5 AND 6. Tax 11.11(2)(b) is amended and Tax 11.11(2)(c) is repealed, to reflect the department's position that utilities consumed in operating waste treatment facilities qualify as supplies and are exempt from Wisconsin sales and use tax.

The term “supply" is not defined in Ch. 77, Stats. Therefore, when determining what items fall within the definition of “supplies," the common definition of the term as found in a standard dictionary is to be used.

“Supply" is defined in Webster's Ninth New Collegiate Dictionary (1991 Edition) to mean “...the quantity or amount (as of a commodity) needed or available...PROVISIONS, STORES...the quantities of goods or services offered for sale at a particular time or at one price...something that maintains or constitutes a supply."

“Provision" is defined in Webster's Ninth New Collegiate Dictionary (1991 Edition) to mean “...a measure taken beforehand to deal with a need or contingency...a stock of needed materials or supplies..."

Upon examining the dictionary definition of “supply" and the recent decision in Cherney Microbiological Services, Ltd. v. Wisconsin Department of Revenue (April 23, 1996), the department has determined that electricity is a supply that is exempt pursuant to s. 77.54(26), Stats.

The term “utilities" clearly fits within the definition of the word “supply," which includes “...the quantity or amount (as of a commodity) needed or available..." Utilities are clearly an item needed to operate a waste treatment facility.

SECTION 7. Tax 11.11(3)(intro.) is created, to provide a general explanation of the exemption provided in s. 77.54(26), Stats., for waste treatment facilities.

SECTION 8. Tax 11.11(3)(a), (b) and (c) are renumbered Tax 11.11(3)(a)1., 2. and 3. respectively, since they all apply to the title of par.(a) as created in SECTION 9.

Tax 11.11(3)(d) is renumbered Tax 11.11(4) and amended, to:

•   Add a title identifying to what the subsection applies.

•   Provide that the exemption for the repair, service, alteration, cleaning, painting and maintaining applies to both municipal and certain industrial waste treatment facilities.

•   Provide that utilities purchased for municipal and certain industrial waste treatment facilities are exempt from Wisconsin sales and use tax, to reflect the department's position as explained in the analysis for SECTIONS 5 AND 6.

Tax 11.11(4) is renumbered Tax 11.11(5) and Tax 11.11(5)(c) as renumbered is amended, to reflect correct punctuation per Legislative Council Rules Clearinghouse Standards.

The note at the end of Tax 11.11(5)(a) as renumbered is revised, to provide the proper zip code for the mailing address of the Department of Revenue.

SECTION 9. Tax 11.11(3)(a)(title) is created, to identify the type of waste treatment facility to which this paragraph applies.

Tax 11.11(3)(b), (c) and (d) are created, to provide explanations of other types of waste treatment facilities which qualify for the exemption provided in s. 77.54(26), Stats.

The first note at the end of Tax 11.11 is moved to follow the third note, to conform with Legislative Council Rules Clearinghouse standards.

The second note at the end of Tax 11.11 is revised, to reflect proper mailing addresses.

Text of Rule

SECTION 1. Tax 11.03(title) is amended to read:

Tax 11.03(title) Elementary and secondary schools Schools and related organizations.

SECTION 2. Tax 11.03(1)(a)2. and 3. are renumbered Tax 11.03(1)(a.)3. and 2.

SECTION 3. Tax 11.03(1)(b), (3)(c) and (4)(a) and (c) are amended to read:

Tax 11.03(1)(b) Elementary and secondary schools include parochial and private schools not operated for profit which offer any academic levels comparable to those described in par.(a) 1. and 2. 3. and which are educational institutions having a regular curriculum offering courses for at least 6 months in the year. Elementary and secondary schools also include school districts for purposes of exemption under s. 77.54(4), Stats.

(3)(c) Sales of tangible personal property or taxable services by vocational, technical and adult education schools college districts.

(4)(a) All public Public schools, vocational schools technical colleges, state colleges and universities and public school districts, located in Wisconsin. This exemption may be claimed without use of an An exemption certificate. A or a purchase order shall be acceptable evidence of a sale's exempt status.

(c) Related organizations of private or public schools having which have certificates of exempt status, such as parent-teacher associations and student organizations which are not subject to the control and supervision of school officials.

SECTION 4. Tax 11.03(4)(d) is created to read:

Tax 11.03(4)(d) Related organizations of private or public schools, such as parent-teacher associations and student organizations which are subject to the control and supervision of school officials. An exemption certificate completed by the school or a school purchase order shall be acceptable evidence of a sale's exempt status.

Note to Revisor: Remove the second note at the end of Tax 11.03.

SECTION 5. Tax 11.11(2)(b) is amended to read:

Tax 11.11(2)(b) When any plant or equipment has been approved as exempt from the property tax on January 1, the repair, service, alteration, cleaning, painting and maintenance of the exempt property and the repair parts and replacements related to that property are also exempt through the following December 31. The sales and use tax exemption applies to chemicals and , supplies and utilities used or consumed in operating a waste treatment facility , except as provided in par. (c).

SECTION 6. Tax 11.11(2)(c) is repealed.

SECTION 7. Tax 11.11(3)(intro.) is created to read:

Tax 11.11(3)(intro.) Tangible personal property which becomes a component or ingredient part of the following municipal facilities that treat waste qualifies for exemption from Wisconsin sales and use tax under s. 77.54(26), Stats.:

SECTION 8. Tax 11.11(3)(a), (b), (c) and (d) and (4) are renumbered Tax 11.11(3)(a)1., 2. and 3., (4) and (5), and as renumbered, Tax 11.11(4) and (5)(c) are amended to read:

Tax 11.11(4)(title) REPAIR, SERVICE AND OPERATION. The repair, service, alteration, cleaning, painting and maintenance of an industrial waste treatment facility described in sub.(2) and a municipal central waste treatment facility described in sub.(3), the repair parts and replacements therefor, for those types of facilities and chemicals and, supplies and utilities used or consumed in operating a waste treatment facility those types of facilities are exempt from the sales and use tax.

(5)(c) Determining exemptions. Contractors shall ascertain whether the industrial waste treatment facility they are constructing has been properly approved by the department for a property tax exemption under s. 70.11(21), Stats. If there has been no “approval"," the contractor or subcontractor may be liable for the sales or use tax on its purchases. Approvals are not required for municipal waste treatment facilities and, therefore, contractors may purchase without tax construction materials which become a component part of the exempt facility.

Note to Revisor: Change the note following Tax 11.11(5)(a) to read as follows:

Note: Form S-207 may be obtained by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone [phone].

SECTION 9. Tax 11.11(3)(a)(title), (b), (c) and (d) are created to read:

Tax 11.11(3)(a)(title) Wastewater treatment facility.