Comments on the Rule
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown below no later than July 5, 2007, and will be given the same consideration as testimony presented at the hearing.
Contact Person
Small Businesses:
Tom Ourada
Department of Revenue
Mail Stop 624-A
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
(608) 266-8875
Others:
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
(608) 266-8253
Analysis by the Department of Revenue
Explanation of agency authority: Section
227.11(2)(a), Stats., provides that each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute or rule: There are no other applicable statutes or rules.
Plain language analysis: This proposed rule order amends a provision specifying the amount of wine an individual may receive per year from a winery in a reciprocal state. Based on a statutory change, this amount was increased from 9 liters to 27 liters. The proposed rule order also makes changes to reflect a change in title of a liquor tax reporting form and provide current contact information for obtaining the form.
Summary of, and comparison with, existing or proposed federal regulation: There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states: The department is not aware of a similar rule in an adjacent state.
Summary of factual data and analytical methodologies: Section
125.68 (10) (bs), Wis. Stats., was amended by
2005 Act 25 to increase the amount of wine an individual may receive per year from a winery in a reciprocal state from 9 liters to 27 liters. The department has created this proposed rule order to reflect this statutory change.
Analysis and Supporting Documents used to Determine Effect on Small Business: The proposed rule reflects a statutory change relating to shipments of wine between Wisconsin and states with which Wisconsin has a reciprocal agreement described in s.
139.035, Stats. As the proposed rule does not impose any significant financial or other compliance burden, the department has determined that it does not have a significant effect on small business.
Anticipated costs incurred by private sector: This proposed rule order does not have a significant fiscal effect on the private sector.
Effect on small business: This proposed rule order does not have a significant effect on small business.
Agency Contact Person
Please contact Dale Kleven at (608) 266-8253 or
dkleven@dor.state.wi.us, if you have any questions regarding this proposed rule order.
Written Comments
Comments may be submitted to the contact person shown below no later than one week after the public hearing on this proposed rule order is conducted. Information as to the place, date, and time of the public hearing will be published in the Wisconsin Administrative Register.
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Text of Rule
SECTION 1. Tax 8.24(1)(a)3. is amended to read:
Tax 8.24(1)(a)3. No more than 9 27 liters are received by any one individual during a calendar year.
SECTION 2. Tax 8.24(6) is amended to read:
Tax 8.24 (6). REPORTING REQUIREMENTS BY WISCONSIN WINERIES. Every winery located in Wisconsin that ships wine to another state as described in this section shall report those sales on Wisconsin form AB-131, Wisconsin Liquor Tax Multiple Tax Schedule, as tax-paid sales. A description of each sale shall appear on the report.
Note to Revisor: Replace the first note at the end of Tax 8.24(6) with the following:
Note: Form AB-131 may be obtained by calling (608) 266-1961; by writing to Wisconsin Department of Revenue, Forms Request Office, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949; or by accessing the department's web site at
www.revenue.wi.gov.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
Under the proposed rule, the quantity of wine shipped to individuals in Wisconsin is expected to increase by an unknown amount. Although the wine tax is paid by the shipper to the state from which the wine is being shipped, the Department does not expect any significant reduction in tax revenues since the occupational tax rate on wine is quite small - 6.605¢ per liter (for wine with 14% or less of alcohol by volume). In addition, while the rule may cause some minor reduction in wine sales on which sales taxes are collected, this impact is also expected to be minimal.
The proposed rule does not impose any significant financial and compliance burden on the department.
Notice of Hearing
Transportation
NOTICE IS HEREBY GIVEN that pursuant to ss.
85.095,
85.16(1) and
227.11(2), Stats., and interpreting s.
85.095, Stats., as amended by
2003 Wis. Act 208, the Department of Transportation will hold a public hearing in Room 701 (Waukesha Conference Room) of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the
29th day of
June, 2007, at
10:30 AM, to consider the amendment of ch.
Trans 28, Wis. Adm. Code, relating to the harbor assistance program.
An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.
Parking for persons with disabilities and an accessible entrance are available.
Analysis Prepared by the Wisconsin Department of Transportation
Explanation of agency authority: The Wisconsin Department of Transportation administers the Wisconsin Harbor Assistance Program, pursuant to s.
85.095, Stats. Chapter
Trans 28 prescribes the administrative policies and procedures for implementing the Harbor Assistance Program authorized by s.
85.095, Stats.
Related statute or rule: There are no related statutes or rules other than those listed above.
Plain language analysis: 2003 Wis. Act 208 amended s.
85.095, Stats., to open the Wisconsin Harbor Assistance Program to private and public owners of harbors operating commercial transportation facilities. When such facilities are taken out of commercial use, there remains a need to maintain the wharf along such a property to ensure the integrity of the harbor's commercial navigation channel. Allowing Harbor Assistance Program grants to be used to rehabilitate such facilities would help protect the navigation channels and enhance public access to waterfront resources.
Summary of federal regulation: There are no comparable federal laws or regulations.
Comparison with rules in the following states:
Michigan: Harbor assistance in Michigan takes the form of operating and capital assistance to port authorities that oversee ferryboat operations. The capital assistance is found in the marine capital line of the state budget.
Minnesota: Minnesota created a Port Development Assistance Program in 1996. Their program is patterned after the Wisconsin Harbor Assistance Program in that it uses both state funds and bonding authority to fund infrastructure improvement projects.
Illinois: None.
Iowa: None.
Summary of factual data and analytical methodologies: No data or analytical methodology was employed in considering this rule making.
Effect on Small Business
This proposed rule will have no significant adverse impact on small businesses. The Department's Regulatory Review Coordinator may be contacted by e-mail at
ralph.sanders@dot.state.wi.us, or by calling (414) 438-4585.
Fiscal Effect
The Department estimates that there will be no fiscal impact on the liabilities or revenues of any county, city, village, town, school district, vocational, technical and adult education district, sewerage district, or federally-recognized tribes or bands, unless they sponsor a project and subsequently sign a grant agreement committing themselves to pay the required matching share.
Anticipated costs incurred by private sector
The Department estimates that there will be no fiscal impact on state or private sector revenues or liabilities unless they sponsor a project and subsequently sign a grant agreement committing themselves to pay the required matching share.
Agency contact person and place where comments are to be submitted and deadline for submission:
The public record on this proposed rule making will be held open until close of business the day of the hearing to permit the submission of comments in lieu of public hearing testimony or comments supplementing testimony offered at the hearing. Any such comments should be submitted to Larry Kieck, Department of Transportation, Harbors and Waterways Program, Room 701, P. O. Box 7914, Madison, WI 53707-7914. You may also contact Mr. Kieck by phone at (608) 267-9319.
Notice of Hearing
Workforce Development
(Unemployment Insurance)
NOTICE IS HEREBY GIVEN that pursuant to ss.
108.14 (2) and s.
227.11 (2) (a), Stats., the Department of Workforce Development proposes to hold a public hearing to consider rules affecting ch.
DWD 128, relating to unemployment insurance rules for determining a claimant's ability and availability for work and affecting small businesses.
Hearing Information
