Written comments regarding this rule may be submitted in addition to or instead of verbal testimony at the public hearing. Such comments should be addressed to the contact person at the address stated above, and must be received by August 26, 2002.
Notice of Hearing
NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Department of Regulation and Licensing in ss.
227.11 (2) and
448.02 (cm), Stats., and interpreting s.
448.02 (cm), Stats., the Department of Regulation and Licensing will hold a public hearing at the time and place indicated below to consider an order create ch.
RL 222, relating to the extension of disciplinary action time limits for the Medical Examining Board.
Hearing Date, Time and Location
Date: August 26, 2002
Time: 10:00 A.M.
Location: 1400 East Washington Avenue
Room 179A
Madison, Wisconsin
Appearances at the Hearing
Interested persons are invited to present information at the hearing. Persons appearing may make an oral presentation but are urged to submit facts, opinions and argument in writing as well. Facts, opinions and argument may also be submitted in writing without a personal appearance by mail addressed to the Department of Regulation and Licensing, Office of Administrative Rules, P.O. Box 8935, Madison, Wisconsin 53708. Written comments must be received by August 27, 2002 to be included in the record of rule-making proceedings.
Analysis prepared by the Department of Regulation and Licensing
Statutes interpreted: s.
448.02 (cm), Stats.
Section
448.02 (3) (cm), Stats., establishes certain time limits for the Medical Examining Board to initiate disciplinary action against physicians. The board may request the Secretary of the Department of Regulation and Licensing to grant an extension to those time limits. This proposed rule-making order describes how a request is made and the factors to be considered fin determining whether to grant an extension.
The request for an extension must be made in writing and shall include the nature and date of the investigation, the extension of time to determine whether a physician is guilty of unprofessional conduct or negligence, and the reasons why the board has not made a decision within the time specified.
Section
RL 222.02, Wis. Adm. Code, creates definitions of terms used in the statutes. The four definitions are “allegation involving the death of a patient;" “board," “initiate disciplinary action," and “initiating an investigation."
Section
RL 222.03, Wis. Adm. Code, summarizes the information needed for a request. In determining whether a specified extension of time is necessary for the board to determine whether there is probable cause for the extension the secretary shall take into consideration the nature and complexity of the investigation, the quantity and quality of evidence, the cause of any delays in the investigation, and the extent to which the person will be prejudiced by an extension of time.
The board may initiate disciplinary action against a physician no later than one year after initiating an investigation involving the death of a patient and no later than 3 years after initiating an investigation of any other allegation, unless the board shows that an extension of time is necessary.
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: $0.00.
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), Wis. Stats.
Copies of Rule and Contact Person
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, Wisconsin 53708 (608) 266-0495.
Notice of Hearing
Notice is hereby given that, pursuant to s.
227.11 (2) (a), Stats., and interpreting ss.
77.51 (17m) and
(21m),
77.52 (2) (a) 5. and
5m.,
(2m) and
(3m) and
77.525, Stats., the Department of Revenue will hold a public hearing at the time and place indicated below, to consider the amendment of sales tax rules relating to communication services.
Hearing Information
The hearing will be held at 9:00 a.m. on Monday, August 26, 2002, in Room 6N-8 (6th floor) of the State Revenue Building, located at 2135 Rimrock Road, Madison, Wisconsin.
Handicap access is available at the hearing location.
Analysis prepared by the Department of Revenue
SECTION 1. Tax 11.66 (title) is revised, to remove cable television system services and to clarify that the section applies to telecommunications services and telecommunications message services.
SECTION 2. Tax 11.66 (1) (a) is repealed. This definition is no longer needed because of the repeal of Tax 11.66 (4) (d).
SECTIONS 3 AND 4. Tax 11.66 (1) (b) is renumbered Tax 11.66 (1) (a) and new sub. (1) (b) is created, to provide a reference to the statutory definition of “telecommunications services."
SECTIONS 5 TO 8. Tax 11.66 (2) (intro.), (a) and (b) (intro.) and 1. to 5. are renumbered Tax 11.66 (2) (a) (intro.), 1. and 2. (intro.) and a. to e. and new sub. (2) (intro.), (a) (title) and (b) are created, to clarify the content of sub. (2) and list the types of services discussed in Tax 11.66.\
Tax 11.66 (2) (a) 1. as renumbered is revised and examples are added, to reflect the tax treatment of certain telecommunications services that originate or terminate in Wisconsin.
SECTIONS 9 TO 14. Tax 11.66 (3) (title) and (intro.) are revised, sub. (3) (d) is repealed, sub. (3) (a), (b), (c) and (e) to (L) and (m) are renumbered sub. (3) (a) 1., 2., 3., 4. to 11. and 15. and sub. (3) (a) (intro.) is created, to clarify the content of sub. (3) and to remove cable television system services from Tax 11.66 because they are taxed separately from telecommunications services.
Tax 11.66 (3) (a) 1. as renumbered and the example are revised, to reflect the tax treatment of certain telecommunications services that originate or terminate in Wisconsin, as a result of the amendment of s.
77.52 (2) (a) 5., Stats., by
1997 Wis. Act 27.
SECTION 15. Tax 11.66 (3) (a) 12., 13. and 14. are created, to list additional services.
Tax 11.66 (3) (b) is created, to list telecommunications message services as taxable services, as a result of the creation of s.
77.52 (2) (a) 5m., Stats., by
1997 Wis. Act 27.
SECTIONS 16 AND 17. Tax 11.66 (4) (intro.) and (c) are revised, to correct grammar and punctuation in conformity with Legislative Council Rules Clearinghouse standards, and to clarify that the sale of the services to the reseller are nontaxable because they are resold.
Tax 11.66 (4) (a) is revised and sub. (4) (d) is repealed and recreated, and the example at the end of sub. (4) (d) is removed, to reflect the tax treatment of certain telecommunications services which originate or terminate in Wisconsin, as a result of the amendment to s.
77.52 (2) (a) 5., Stats., by
1997 Wis. Act 27.
SECTIONS 18 TO 20. Tax 11.66 (4) (e) is repealed to remove nonmechanical telephone answering services from the listing of nontaxable services, as a result of the creation of s. 77.52 (2) (a) 5m., Stats., by
1997 Wis. Act 27. Sub. (4) (f) is renumbered sub. (4) (e) and revised to clarify that the sale of the services to the interexchange carrier are nontaxable because they are resold.
Tax 11.66 (5) is renumbered Tax 11.66 (7) and new sub. (5) is created, to reflect the tax treatment of prepaid telephone calling cards and authorization numbers, as a result of the amendment to s.
77.52 (2) (a) 5., Stats., and the creation of s.
77.52 (3m), Stats., by
1997 Wis. Act 237.
Tax 11.66 (6) is created, to reflect the credit for taxes paid to other states, as a result of the creation of s.
77.525, Stats., by
1997 Wis. Act 27.
SECTION 1. Tax 11.66 (title) is amended to read:
Tax 11.66 (title) Telecommunications and CATV telecommunications message services.
SECTION 2. Tax 11.66 (1) (a) is repealed.
SECTION 3. Tax 11.66 (1) (b) is renumbered Tax 11.66 (1) (a).
SECTION 4. Tax 11.66 (1) (b) is created to read:
Tax 11.66 (1) (b) “Telecommunications services" has the same meaning as in s.
77.51 (21m), Stats.
Note to Revisor: Move the note that follows Tax 11.66 (1) (b) before renumbering to follow Tax 11.66 (1) (a) as renumbered, and add the following note after Tax 11.66 (1) (b) as created:
Note: Telecommunications services as defined in s.
77.51 (21m), Stats., “means sending messages and information transmitted through the use of local, toll and wide-area telephone service; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunications service; specialized mobile radio; stationary two-way radio; paging service; or any other form of mobile and portable one-way or two-way communications; or any other transmission of messages or information by electronic or similar means between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. 'Telecommunications services' does not include sending collect telecommunications that are received outside of the state."
SECTION 5. Tax 11.66 (2) (intro.) and (a) are renumbered Tax 11.66 (2) (a) (intro.) and 1. and as renumbered Tax 11.66 (2) (a) 1. is amended to read:
Tax 11.66 (2) (a) 1. The service originates or terminates in Wisconsin.
Note to Revisor: Add the following examples at the end of Tax 11.66 (2) (a) 1. as renumbered:
Examples: 1) Mary Jones places a telephone call from her home in Wisconsin to Bill Jones in Illinois. The call originated in Wisconsin since it was placed from a telephone in Wisconsin.
2) Mary Jones receives a collect call at her home in Wisconsin. The call was placed by Bill Jones from a telephone in Illinois. The call terminated in Wisconsin since it was received in Wisconsin.
3) Company A contracts with Telecommunications Provider B for use of a telecommunications channel to send data from Company A's bank, located in Milwaukee, Wisconsin, to Company A's automated teller machines or “ATMs," located in Waukesha, Wisconsin, and to send data from its ATMs in Waukesha to its bank in Milwaukee. The charge by Telecommunications Provider B to Company A is based on a certain amount of dedicated channel capacity available to Company A on the telecommunications channel, regardless of the volume of data transmitted or number of transmissions made by Company A. Telecommunications Provider B refers to this service as “private line service." This service originates and terminates in Wisconsin.
4) Assume the same facts as example 3, except the telecommunications channel is used by Company A to send data from its bank in Wisconsin to its ATMs located in Illinois. The telecommunications channel is also used by Company A to send data from its ATMs located in Illinois to its Wisconsin bank. This service originates and terminates in Wisconsin.
SECTION 6. Tax 11.66 (2) (intro.) and (a) (title) are created to read:
Tax 11.66 (2) (intro.) GENERAL. This subsection describes the conditions under which telecommunications services and telecommunications message services are taxable. The conditions are as follows:
(a) (title) Telecommunications services.
SECTION 7. Tax 11.66 (2) (b) (intro.) and 1. to 5. are renumbered Tax 11.66 (2) (a) 2. (intro.) and a. to e.
SECTION 8. Tax 11.66 (2) (b) is created to read:
Tax 11.66 (2) (b) Telecommunications message services. Telecommunications message services that consist of recording telecommunications messages and transmitting them to the purchaser of the service or at that purchaser's direction are taxable, except that those services are not taxable if either of the following apply:
1. They are merely an incidental element of another service that is sold to the purchaser and is not taxable.
2. The situs of the service is outside this state. The situs of a telecommunications message service is the location where the customer, or someone at the direction of the customer, receives the message.
SECTION 9. Tax 11.66 (3) (title) and (intro.) are amended to read:
Tax 11.66 (3) (title) TAXABLE TELECOMMUNICATIONS SERVICES.
(intro.) Telecommunications services which
Gross receipts that are subject to Wisconsin sales or use tax include gross receipts from the sale of the following services:
SECTION 10. Tax 11.66 (3) (a) is renumbered Tax 11.66 (3) (a) 1. and amended to read:
Tax 11.66 (3) (a) 1. Local and toll service and Wide-Area Telecommunications Service , or WATS, including intrastate private line service. or “WATS."
Note to Revisor: Replace the example at the end of sub. (3) (a) 1. as renumbered with the following:
Example: Company JKL, headquartered in Milwaukee, has branch offices in Madison, Green Bay, Chicago and Minneapolis. Company JKL contracts with a telecommunications company for use of telecommunications channels to send messages between and among its Milwaukee office and the branch offices. Company JKL has exclusive use of the channels while using them. The telecommunications company sells use of the telecommunications channels to other parties while Company JKL is not using them. The charges by the telecommunications company to Company JKL are based on a certain amount of dedicated channel capacity available to Company JKL on the telecommunications channels. Increasing capacity requires a higher charge. The telecommunications service is charged to a service address in Wisconsin. The telecommunications company refers to this service as “private line service." The charges by the telecommunications company to Company JKL for this service are subject to Wisconsin sales or use tax. A credit may be allowed, against the Wisconsin sales or use tax, for tax paid to Illinois or Minnesota. See sub. (6).
SECTION 11. Tax 11.66 (3) (a) (intro.) is created to read: Tax 11.66 (3) (a) (intro.) Telecommunications services, including:
SECTION 12. Tax 11.66 (3) (b) and (c) are renumbered Tax 11.66 (3) (a) 2. and 3.
SECTION 13. Tax 11.66 (3) (d) is repealed.
SECTION 14. Tax 11.66 (3) (e) to (L) and (m) are renumbered Tax 11.66 (3) (a) 4. to 11. and 15.
Note to Revisor: Add the following note at the end of Tax 11.66 (3) (a) 15. as renumbered:
Note: Refer to sub. (5) regarding the sale of rights to purchase telecommunications services.
SECTION 15. Tax 11.66 (3) (a) 12., 13. and 14. and (b) are created to read:
Tax 11.66 (3) (a) 12. Call forwarding services.
13. Caller ID services.
