Time: 4:00 – 6:00 p.m.
Location: Tomahawk
CESA 9
304 Kaphaem Road
Conference Room
The hearing sites are fully accessible to people with disabilities. If you require reasonable accommodation to access a meeting, please call Michael Thompson, Federal Policy Initiatives Advisor, at (608) 266-3584 or leave a message with the Teletypewriter (TTY) at (608) 267-2427 at least 10 days prior to the hearing date. Reasonable accommodation includes materials prepared in an alternative format, as provided under the Americans with Disabilities Act.
Copies of Rule and Contact Person
The administrative rule is available on the internet at
http://www.dpi.state.wi.us/dpi/dfm/pb/safesch.html. A copy of the proposed rule and the fiscal estimate may be obtained by sending an email request to
lori.slauson@ dpi.state.wi.us or by writing to:
Lori Slauson,
Administrative Rules and Federal Grants Coordinator
Department of Public Instruction
125 South Webster Street
P.O. Box 7841
Madison, WI 53707
Written comments on the proposed rules received by Ms. Slauson at the above address no later than February 24, 2003, will be given the same consideration as testimony presented at the hearing. Comments submitted via email will not be accepted as formal testimony.
Analysis by the Department of Public Instruction
Public Law 107-110 section 9532 reauthorizing the Elementary and Secondary Education Act (ESEA), requires each state receiving ESEA funds to establish and implement a statewide policy that allows students who attend persistently dangerous public schools to attend safe public schools. This provision also allows students who become victims of a violent criminal offense while in or on the grounds of a public school they attend to attend safe public schools. Each state must certify to the U. S. Department of Education that it has developed an unsafe school policy.
To comply with the ESEA and to remain eligible to receive more than $250 million in federal funds, the proposed rules:
• Specify criteria to determine whether a school is persistently dangerous.
• Define the terms “victim" and “violent criminal offense."
• Specify school board notification and pupil transfer requirements.
Fiscal Estimate
The Elementary and Secondary Education Act (ESEA) requires each state receiving ESEA funds to establish and implement a statewide policy that allows students who attend persistently dangerous public schools to attend safe public schools. This provision also allows students who become victims of a violent criminal offense while in or on the grounds of a public school they attend to attend safe public schools. To meet the ESEA requirements, the rules 1) specify criteria to determine whether a school is persistently dangerous, 2) define the terms “victim" and “violent criminal offense," and 3) specify school board notification and pupil transfer requirements.
It is assumed that very few school districts will be affected by these rules because:
• The rules only allow pupils to transfer from an unsafe school within a school district to another school or charter school within the same school district. Therefore, the rules will only affect school districts that have more than one elementary, middle or high school. Out of 426 school districts, approximately 190 school districts have more than one elementary, middle or high school.
• The rules will most likely only affect school districts with more than one middle or high school. It is unlikely that an elementary school would fall under the rule's definition of schools that are “persistently dangerous" or that an elementary pupil would become a “victim of a violent criminal offense." Of 426 school districts, approximately 80 school districts have more than one middle or high school.
• To be identified as persistently dangerous, a school must have expelled the greater of 1% of the pupils enrolled or 5 pupils for assault, endangering behaviors or weapons-related offenses. Schools must meet this criteria for 3 or more consecutive years. It is projected, based on current department data, that few schools will meet the rule's criteria for 3 or more consecutive years.
It is not known how many schools have a pupil who has been a victim of a violent criminal offense while in or on the grounds of a public elementary or secondary school that the pupil attends. However, because the rules only affect school districts with more than one elementary, middle or high school and assuming it will be highly unusual for an elementary pupil to be a victim of a violent criminal offense while on school grounds, approximately 80 school districts may be affected.
Affected school districts may incur additional costs associated with the rule's notification requirements and transporting pupils who reside 2 or more miles from the nearest public school they are entitled to attend. These costs are indeterminate.
It is important to note that these rules must be promulgated for Wisconsin to remain eligible to receive more than $250 million in federal Elementary and Secondary Education Act funds.
These proposed rules are not expected to result in new costs for the department.
Initial Regulatory Flexibility Analysis
The proposed rules are not anticipated to have a fiscal effect on small businesses as defined under s.
227.114 (1) (a), Stats.
Notice of Proposed Rule
NOTICE IS HEREBY GIVEN That pursuant to s.
227.11 (2) (a), Stats., and interpreting subchs.
III and
V of ch. 77, 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
January 15, 2003, 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 (608) 266-8253 or
mwipperf@dor.state.wi.us, if you have any questions regarding this proposed rule order.
Analysis by the Department of Revenue
SECTION 1. Tax 11.001 (intro.), (1), (2) and (3) (intro.) are renumbered Tax 11.001 (1) and (2) (a) to (c), subs. (3) (a) to (d) are renumbered sub. (3) (a) 1. to 4., and subs. (4) to (6) are renumbered sub. (2) (d) to (f), to conform the numbering to Legislative Council Rules Clearinghouse (“Clearinghouse") standards. As renumbered:
• Subsection (1) is revised, to place the introductory clause for definitions in a separate subsection.
• Subsection (2) (a) is revised, to remove substantive provisions from the definition of “consumers."
• Subsection (2) (c) is revised, to reference the definition of “retailer" to the statutory definition and to remove a substantive provision.
• Subsection (3) (a) 1., 2. and 3. are revised, to reflect correct punctuation, per Clearinghouse standards and to move substantive provisions in the definition of “retailer" to a separate subsection.
• Subsection (2) (d) is revised, to include the football stadium tax in the definition of “stadium tax," allowed pursuant to
1999 Wis. Act 167, effective May 27, 2000.
• Subsection (2) (e) is revised, to reflect that the definition of “tax" includes county and stadium sales and use taxes.
SECTION 2. Tax 11.001(1) (title), (2) (title) and (3) (title) are created, to conform format to Clearinghouse standards.
Tax 11.001 (2) (intro.) is created, to provide an introductory clause for the definitions in pars. (a) to (f) as renumbered.
Tax 11.001 (3) (a) (intro.) is created, to provide an introductory clause for requirements with which retailers must comply.
Tax 11.001 (3) (b) is created, to move a substantive provision in the definition of “consumers" to a separate subsection.
SECTION 3. Tax 11.13 (1) (a) is revised, to remove a substantive provision from the definition of “continuous." The removed provision is covered in sub. (5) (b) 1.
Tax 11.13 (3) (b) is revised, to eliminate a reference to a fee requirement that is no longer applicable, and to add the name of the direct pay permit application form. The note at the end of par. (b) is revised, to include the department's Internet address.
Tax 11.13 (5) (a) 2. (intro.) is revised, to provide that Form S-211 may be used as the written document in that subdivision.
Tax 11.13 (5) (b) 3. and the example following are revised, to eliminate references to obsolete exemption certificates.
An obsolete note at the end of Tax 11.13 (3) (a) is removed, and examples and notes following subs. (3) (c), (4) (b) and (5) (b) 3. are updated.
SECTION 4. Tax 11.14 (6) (a) 2. is revised, to reflect that a purchaser is subject to a sales tax rather than a use tax when it gives an exemption certificate claiming resale.
Tax 11.14 (13) (a) (intro.) is revised, to update a reference to a subsection in s.
Tax 11.001.
Tax 11.14 (13) (b) is revised, to correct a typographical error.
SECTION 5. Tax 11.84 (1) (b) 1. and 2. are revised, to update punctuation, per Clearinghouse standards.
Tax 11.84 (1) (c) is revised, to update the name of the division in the Department of Transportation where aircraft are registered.
SECTIONS 6 AND 7. Tax 11.84 (2) (c) is renumbered Tax 11.84 (2) (c) (intro.) and revised, and par. (c) 1. to 3. are created, to provide an introductory clause and to set forth the taxable items in separate subdivisions.
Tax 11.84 (2) (c) 4. is created, to reflect the taxability of towing 1) banners that are not provided by the person towing them, 2) hang glider pilots, per the department's Private Letter Ruling, # W0124006 dated March 22, 2001, and 3) gliders.
SECTION 8. Tax 11.84 (4) (a) is revised, to reflect the taxability of towing hang glider pilots as discussed above.
Tax 11.84 (4) (c) is revised, to clarify a provision regarding the taxability of advertising banners towed by aircraft.
Text of Rule
SECTION 1. Tax 11.001 (intro.), (1), (2), (3) (intro.) and (a) to (d), (4), (5) and (6) (intro.), (a) and (b) are renumbered Tax 11.001 (1), (2) (a), (b) and (c), (3) (a) 1. to 4. and (2) (d), (e) and (f) (intro.), 1. and 2. As renumbered Tax 11.001 (1), (2) (a) and (c), (3) (a) 1. to 3. and (2) (d) and (e) are amended to read:
Tax 11.001 (1) Chapter
Tax 11 is applicable to the state sales and use taxes imposed under subch.
III of ch. 77, Stats., and is also applicable to the county and stadium sales and use taxes authorized under subch.
V of ch. 77, Stats.
In this chapter, unless otherwise specified:
(2) (a) “Consumers" are means persons who purchase and use tangible personal property, and sales to consumers are retail sales to which either the sales or use tax applies. Resale certificates should not be accepted from consumers.
(c) “Retailer"
means a person who sells taxable tangible personal property or a taxable service and who shall comply with all requirements imposed upon retailers, including: has the meaning in s. 77.51 (13), Stats.
(3) (a) 1. Obtaining a seller's permit for each place of business in this state;.
2. Filing tax returns and paying tax;.
3. Collecting use tax when applicable and remitting the tax with returns; and.
(2) (d) “Stadium tax" means the local professional baseball park district sales or use tax
or the local professional football stadium district sales or use tax authorized under subch.
V of ch. 77, Stats.
(e) “Tax" means the Wisconsin sales or use tax in effect under ss.
77.52 (1) and
(2) and
77.53 (1), Stats.
“Tax" includes the taxes imposed under s. 77.71, Stats.
SECTION 2. Tax 11.001 (1) (title), (2) (title) and (intro.) and (3) (title), (a) (intro.) and (b) are created to read:
Tax 11.001(1) (title) APPLICABILITY.
(2) (title) DEFINITIONS.
(intro.) In this chapter, unless otherwise specified:
(3) (title) RETAILERS AND RETAIL SALES.
(a) (intro.) Retailers shall comply with all requirements imposed upon them, including all of the following:
(b) Sales to consumers are retail sales to which either the sales tax or the use tax applies.
SECTION 3. Tax 11.13 (1) (a), (3) (b) and (5) (a) 2. (intro.) and (b) 3. are amended to read:
Tax 11.13 (1) (a) “Continuous" use of a direct pay permit means that the purchase without tax applies to the purchase being made from the retailer and subsequent purchases from that retailer and is considered a part of each order given to the retailer. The continuous use of the direct pay permit remains in force until the continuous use is voided by the direct pay permit holder.
(3) (b) Persons who wish to obtain a direct pay permit shall apply to the department using the form prescribed by the department. A $5 fee is required upon application. form S-101, “Application for Direct Pay Permit."
Note to Revisor: 1) Remove the note at the end of Tax 11.13 (3) (a).
2) Replace the note at the end of Tax 11.13 (3) (b) with the following:
Note: Form S-101 is available by writing to Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8902, Madison WI 53708-8902; calling (608) 266-2776; or downloading it from the department's web site, www.dor. state.wi.us.
3) In the example at the end of Tax 11.13 (3) (c), replace the year “1995" with “2002" twice.
4) Replace the note at the end of Tax 11.13 (4) (b) with the following:
Note: The permit to be cancelled and letter should be mailed to Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8902, Madison WI 53708-8902.
(5) (a) 2. (intro.) A form S-211, “Wisconsin Sales and Use Tax Exemption Certificate," or other written document containing , either of which contains all of the following:
(b) 3. While the use of a direct pay permit is continuous, all purchases from a retailer, except those in sub. (6) (a) and (b), shall be made using the direct pay permit even though a resale certificate, manufacturer's exemption certificate, certificate of exemption or other exemption an exemption certificate requiring different documentation may apply.
